Valuation-asethi ezingaphathekiyo - inxalenye ubuncwane ye ixabiso loshishino

Umsebenzi kwishishini, kuzo naziphi na iingxelo zemali kunye accounting, kukho into enjalo - "Ucalulo nakwiSingqinisiso -asethi ezingaphathekiyo" (IA). Kuyinto le yinxalenye elikomkhulu, zibe iphathwayo, kungabonwa ngamehlo, kodwa izisa ingeniso inkampani okanye umbutho kunye nokusetyenziswa elide kakhulu. Ukuvavanywa asethi ezingaphathekiyo kubandakanya ukuchongwa ilungelo lobunini kubo. Ukumisela indleko, umzekelo, amashishini, ii-asethi ezingaphathekiyo Ungadlala indima ebaluleke kakhulu, ngenxa yokuba lift eliphezulu ngexabiso, ingakumbi ukuba izisa ingeniso elungileyo.

Valuation-asethi ezingaphathekiyo - ukuba yinxalenye ukuqondwa ushishino, nto leyo ethatha indawo phambi kokuba ulwabiwo-asethi ezingaphathekiyo. Ngu uhlalutyo kwentengiso ezinjalo kulindeleke kwexabiso lemarike yeshishini, ngoko ke ixabiso elithelekelelwayo aseti eziphathekayo, yaye umahluko phakathi kwabo kunye nexabiso-asethi ezingaphathekiyo.

Okwangoku, kukho iinkampani ezininzi ukuba enze uphicotho-asethi ezingaphathekiyo. Zeziphi iinkonzo ntoni babonelela?

- mvume - ngoku phambili ngakumbi kunye nefomu kwezi yokwabelana iteknoloji kwiimarike zoqoqosho kumazwe. Le phakeji Inkampani uphicotho iquka iilayisenisi yovavanyo, njengoko zinokuba luncedo enkulu kumbutho okanye ishishini.

- A elilodwa lomenzi igama nayiphi na imveliso, ingcamango yobugcisa kunye isisombululo yayo, eli lokuthengisa kunye nokuhlolwa kolu xwebhu yinxalenye ebalulekileyo inzuzo umnini wayo aze anike kuye izinto ezithile, njengoko kuthelekiswa okhuphisanayo.

- iinkqubo zekhompyutha kunye nobuchule ezizodwa, neendlela zokusombulula iingxaki zemali, ulawulo, zobugcisa, ekuthiwa kwazi yavavanywa ukuze kubanceda elikomkhulu ogunyazisiweyo wombutho okanye ukuthengiswa.

- Goodwill Company kuqikelelwa le nkampani oditha ukuchonga iinzuzo eziza kufumana umthengi, yokufumana inkampani esebenza, zithandwa kakhulu phakathi kwabathengi kunye kuzisa ingeniso elungileyo. Le uqikelelo kuthiwa inkoliseko.

Ukuze ezi kunye nezinye izinto ezingenakubambeka, imibutho emininzi, nabaphathi kusiba abanomdla ekumiseleni ixabiso inxalenye loo eyinkunzi ingasetyenziswa ngobuchule, ngokuba uquko kuhlanganiselo impahla ye nkampani negalelo:

1. Ukuncitshiswa lombutho yerhafu yengeniso.

2. Ukulawula umthamo ukutsala lixabiso le ekusekweni kwengxowa-mali ukuze afumane izibonelelo NMA entsha.

3. Ukunyuka kwexabiso lemarike lweshishini.

4. Mali yazo zonke ii-asethi ombutho.

5. ixabiso Accounting-asethi ezingaphathekiyo ngexesha lenguqulelo okanye ukutshona nkampani.

6. Ukumisela ubungakanani isabelo-asethi ezingaphathekiyo kwikomkhulu ogunyazisiweyo.

7. Chonga iindleko asethi ezingaphathekiyo ukuyithenga kunye nokuthengisa.

Kukho nezinye iingenelo kulawulo lweshishini. Kwaye asethi ezingaphathekiyo kuquka Kwakhona abasebenzi abaqeqeshiweyo kakuhle, isidima umphathi, amalungelo, izimvo neengcebiso malunga iintengiso imveliso, naziphi na izibonelelo kummandla indawo. Yaye ngokuchanekileyo nangendlela iza kuhlola asethi ezingaphathekiyo kuxhomekeke kuphuhliso ngakumbi kule nkampani.