Izindlela zokuhlaziywa kwezomnotho kwebhizinisi - izici zengqondo

Ukuze kuhlolwe ukufaneleka kwemiphumela yomsebenzi wezomnotho webhizinisi, ukuhlaziywa kwezomnotho kusetshenziselwa. Kulesi simo, kubalulekile ukuhlukanisa ngokucacile imiqondo emibili yokuhlaziywa kwezomnotho: "indlela" kanye "nezindlela."

Indlela yokuziphatha ibhekwa njengukudala imodeli eyingqayizivele yezixhumanisi phakathi kwezinkomba zokusebenza kanye nezici ezithonya lemiphumela.

Ngokungafani nenqubo, izindlela zokuhlaziywa kwezomnotho zifaka isandla ekuhloleni okuhlangene nokuhlelekile kwethonya lezici ezithile ezenzakalweni zokusebenza kahle kwebhizinisi nge-generalization esilandelayo yezinkomba ezitholakalayo.

Njengethuluzi, ngokujwayelekile, isistimu ekhethekile yezinkomba zisetshenziselwa, okwenza umsebenzi wezomnotho webhizinisi futhi ivumela ukwandisa ukusebenza kahle kokukhiqiza.

Izindlela eziyinhloko zokuhlaziywa kwezomnotho zisekelwe olwazini lwezesayensi eziyisisekelo njengezomnotho, izibalo kanye nezibalo.

Izindlela zezomnotho zihlanganisa:

- ukuqoqwa kwezinkomba ezihambisanayo ngokuhlolisisa ubudlelwane ezimweni eziyinkimbinkimbi;

- ukuqhathanisa, kwenziwa ngokuqhathanisa idatha ehlaziywe;

- indlela yokulinganisela, ehlanganisa ukuqhathanisa izinkomba ezimbili nokuziletha ekulinganiseni okunemibandela;

- indlela yokudweba.

Izindlela zesitatimende zokuhlaziywa kwezomnotho zihilela ukusebenzisa lezi zindlela:

- Amanani ahlobene (amaphesenti, amandla adonsela phansi, inkomba, i-coefficient) - amanani ajwayelekile;

- umehluko ophelele - ushintsho emphumela kubalwa njengomkhiqizo wokuphambuka kwesici esihlolisisiwe kanye nesisekelo (noma ukubika) ukubaluleka kwesici sesibili;

- ukuvumelanisa kwamaketanga, okubandakanya ukubala izindinganiso eziphakathi komkhomba jikelele ngokufaka kancane kancane izindinganiso zokuqala zezinkomba ezibikezelwe.

Ezenzweni zezindlela zokuhlaziywa kwezomnotho, ngaphandle kwalokhu ngenhla, omunye angafaka izindlela zokulinganisa kanye nezindleko, ukwakha uchungechunge oluhlukahlukene. Indlela ehlanganisiwe isetshenziselwa kakhulu ukuhlaziywa kwezomnotho ngokuhambisana nokuhlaziywa kwezinto futhi kuboniswa uhlelo lwezinkomba ezihambelana nezitatimende zezimali (ikakhulukazi ibhalansi kanye ne-akhawunti kanye nenzuzo yokulahleka).

Indlela yenkomba isekelwe ezimisweni ezilinganiselwe, enqunywe ukulinganisa kwedatha yangempela esikhathini sokubika kuya kwenkomba ehambelanayo yesikhathi sokuqala (noma, kulowo ohleliwe).

Indlela yokuhlaziya nokulungiswa kokusetshenziswa isetshenziswa kokubili kwizibalo nakumathematika. Uma usebenzisa ukusetshenziswa kwayo, ubuhlobo buchazwa phakathi kwezinkomba ezingekho ebuhlotsheni obusebenzayo.

Izindlela zezibalo zihlanganisa izinhlelo zezibalo, imodeli (isibalo samatriki, i- inter-industry industry balanceory ), kanye nezindlela ezahlukene zokucwaninga (isibonelo, inkolelo yemidlalo).

Ukuhlaziywa kwezomnotho ngokuvamile kubhekwa ukuthi kuhloswe ukuhlaziywa kwezinto. Ukuhlaziywa kwamaqiniso kuhilela ukuguqulwa kusukela ohlelweni lokuqala olucacisiwe kuya ohlelweni lokugcina oludingekayo (oludingekayo). Ngesikhathi esifanayo, isethi ephelele yezici ezithinta umphumela wezezimali womsebenzi webhizinisi usebenza ngendlela ethile.

Zonke izindlela ezihlongozwayo zokuhlaziywa kwezomnotho zingasetshenziswa ngokuhlanganiswa uma kuhlaziywa ngokugcwele kwebhizinisi lebhizinisi. Kusukela ekuqaleni, izindlela zokwenza izinkomba, ukuqhathanisa lezi zinkomba kanye nokumelela kwabo okucacile kusetshenziselwa ukuhlaziywa kwezitatimende zezimali. Kodwa ukutadisha iphethini yentuthuko yezinto ezihlaziywe kwenziwa ngokusebenzisa izindlela zokubala zokuhlaziya uchungechunge lwezintambo.