Accounting kanye nokuhlaziywa bankruptcies

Uma nabaholi baseSoviet ukwazi ukuthi lawo marekhodi kanye nokuhlaziywa ukwehluleka, kwachitheka umnotho liphakathi kuhlelwe futhi ngokuwa kweSoviet Union besingagwemeka. Iqiniso liwukuthi kuze kube yilapho ekuseni 90-yalolucwaningo e eSoviet Union kwakukhona isibalo esikhulu izinkampani ezikhiqiza izimpahla ukuncintisana, imithombo ukusetshenziswa nokumosha abazinikezele, bona balahlekelwa, esebenzisa kabi ngezimali zomphakathi kanye ukudamba kwesikolodo. Umqondo ngongakwazi ukukhokha izikweletu noma ucabanga lenkampani, wawungamukeleki njengoba yayenza isithunzi ubuholi emaphakathi, ekhomba ukuhluleka kwabo nokuphathwa kwemisebenzi ezezimali nezomnotho amabhizinisi, izimboni kanye nomnotho wonkana.

Ngenxa yalesi sizathu, kwathatha khulula ubudlelwane kwezomnotho eRussia libhekene kokubhubhisa omkhulu izinkampani zikahulumeni yakuqala futhi "prihvatizatsii" okuthiwa ezingenanzuzo, devalued futhi washiywa yibhece abakweletwayo ibhizinisi. Kuphela ngasekupheleni kweminyaka eyishumi, ngosizo kwezinkambiso zomthetho wokwakha indlela ucabanga, kuhlulekile ukuze axazulule ubudlelwano of okweletayo ne abakweletwayo, kanye nekhono ugcine impahla yenkampani kanye nokubuyiselwa umnotho walo. Accounting kanye nokuhlaziywa ukwehluleka kwakungamadodana main izindlela ukuqapha futhi ekuxilongweni ukwehluleka. It ikuvumela ukuba sithathe izinyathelo ezidingekile ngcono imisebenzi ezezimali nezomnotho inhlangano.

ERussia yesimanje, ochungechungeni zinhlekelele global, kwezimo abasebenza ngaphansi kwazo kunokushoda kwezimali, uma uhlelo yasebhange leyenyusa wesikweletu, ucabanga yokuhlaziya ibhizinisi futhi ukusekela solvency yayo isalokhu umsebenzi ophuthuma futhi kubalulekile ngobuholi bakhe. Ngalezo zikhathi, ngenxa yezinkinga zezimali kungaba kokubili isu abakhethiwe kahle ibhizinisi endaweni yemincintiswane nezizimele kulokwentiwa izizathu ubuholi, kuhlanganise ukuntengantenga kwezomnotho kanye nezepolitiki kuhulumeni kanye nomphakathi, ukuthuthukiswa inqubekelaphambili kwezesayensi nakwezobuchwepheshe, ukuvela imikhiqizo emisha.

Ukuqothuka (ngongakwazi ukukhokha izikweletu) - Ukungakwazi eqashelwayo igunya okweletayo yomphakathi ukuhlangabezana nezidingo egcwele ezinhlangano abakweletwayo ku izibopho emali; inqubo isetshenziswa okweletayo, okuhloswe ngaso ukuhlolwa isimo ezezimali nezomnotho yayo, izinyathelo zokuthuthukisa ngcono yayo, futhi uma isicelo wezinyathelo olunjalo belungaphelelwa isikhathi njengento engenakwenzeka - ukuze equitably ukuhlangabezana kwezezimali abantu abakweletwayo ibhizinisi ezikweletini.

Ngakolunye uhlangothi, ucabanga - into ukuthi uyakwazi ukuthuthukisa umnotho wamabhizinisi ngabanye kanye nomnotho wonkana, by kwemvelo kanye nokuqedwa iyasilela, amabhizinisi zokungakwazi noma kabusha yabo. Ngakolunye uhlangothi, ucabanga - iqoqo izinkinga zezenhlalo ezihlobene ne-ukunciphisa nokuxoshwa kwabasebenzi, ukuhoxiswa nozime sphere nomphakathi, kanye ukuvela zobugebengu nenkohlakalo e inqubo impahla nokwabela abantu indawo.

Ukuqothuka ukuhlaziywa - ukuhlolwa kwe-Amathuba ngongakwazi ukukhokha izikweletu ibhizinisi ngokuhlola-balance sheet isakhiwo yenkampani, ukubala of impahla ibe yimali, nenzuzo nokuzinza zezimali ibhizinisi. Lokhu kuhlola ihlose ukwenza isinqumo ukuvalwa lokusebaleni, kuhlela kabusha noma inhlangano entsha ibhizinisi. Ukuqapha ukuqaliswa ngezinqumo inqubo ucabanga is amarekhodi kwemali ihlelwe ngokuhambisana nomthetho ofanele.

Accounting kanye nokuhlaziywa ukwehluleka, ngokuvumelana nomthetho, kuhlanganisa izinyathelo ngokumiswa nokuhlela kabusha ekuqhutshweni:

1) Okubukwa. Okunqumayo isimo solvency ibhizinisi ngesikhathi inkantolo isitatimende ngongakwazi ukukhokha izikweletu okweletayo sika

2) Kuvuka zezimali. Izinyathelo uzowubuyisela solvency lenkampani.

3) ukulawula kwangaphandle. Esimisiwe umphathi zangaphandle, ummeleli umbolekisi, eklanyelwe ngokushesha ukubuyisela isimo ezezimali nezomnotho okweletayo.

4) Ukuqothuka ekuqhutshweni. Imise zonke ezomnotho okweletayo, kulinganiselwa impahla labetibambile yokusungula wenza izinkokhelo abakweletwayo ngalesi simo.

Ungakhohlwa ukuthi amarekhodi kanye nokuhlaziywa ukwehluleka, noma esibalulekile asekelayo ukuthuthukiswa okugcinekayo umnotho okwaziyo ukuncintisana, kodwa namanje uhlala mkhuba omubi kakhulu ezinhlakeni zomphakathi ezweni lanamuhla.