Kubhizinisi ukuhlaziywa kwayo okuqukethwe kanye nezinhloso

Nokho, ikakhulukazi ekhulwini leminyaka elidlule kuze ezweni lethu, lokhu ukuhlaziya umsebenzi kwezomnotho ibhizinisi kwakungathandeki. Lokhu kwaba nengxenye enkulu izinqubo emnothweni, lapho Kutfutfukiswa kwemabhizinisi alabamnyama kwabangelwa hhayi khulula emakethe futhi kulawulwa izinqubo emnothweni umyalo. Ngakho-ke, Accounting kakhulu yaphenduka uhlobo elementi ukulawula ibhizinisi.

Nokho, lapho kuwa likahulumeni waseSoviet kuye kwaholela osomnotho abaningi ukubheka kabusha imodeli kwezomnotho wezwe lonke kanti inhlangano eyodwa. Yingakho ngo-90s of leminyaka elidlule, zezimali umsebenzi kwezomnotho ibhizinisi, ikakhulukazi ukucutshungulwa imiphumela kwavela njengoba lamathuluzi ngcono kanye nokwenza kahle ka izinqubo zokukhiqiza nokuphatha sithombe. Kwakuthinta kulezi iminyaka, baqale indlela yokuqala, injongo okuyinto ukuhlela nedatha ukucutshungulwa, okuyinto eyenza ukuhlaziywa okwenzekayo okuphathelene nomnotho ibhizinisi. Kulokhu, okokuqala ukubeka phambili accounting (ibhalansi), njengoba esekelwe kungenziwa futhi kanjani kabusha engcono emkhakheni zokukhiqiza nokuphatha.

Entshonalanga, ngesikhathi esifanayo siqondiswa eside ezifana "ukuhlaziywa kwezomnotho", kodwa lisho ukuthini igama elithi kanye nemikhuba langempela ngesiyalo kuhluke ngokuphawulekayo kusukela komunye nomunye. Eqinisweni, imodeli Western, umqondo ohlanganisa ukuhlaziywa kwamabhizinisi bathembela kakhulu "inkolelo-mbono kwezomnotho", okuyinto ephumelela kunazo le njongo kuchazwa emibhalweni abalobi ezifana Schumpeter, uSamuelson.

Kodwa isayensi yasekhaya kohlaziyo ubachazela welithi "ukuhlaziywa kwezomnotho" (ukuhlaziya ezomnotho yebhizinisi) nge ububanzi iyincane kunobubanzi entshonalanga. Isisekelo lesi ukuhlaziywa angumsebenzi AD Sheremet, SB Barngolts, MI Bakanova, S.K.Tatura. Ngesikhathi inhliziyo yokuhlaziya kazwelonke ka ezivamile esiningi ukusebenzisa izindlela namasu izibalo ekucubunguleni ezingeni kwamabhizinisi nasesikhathini okuthiwa komgomo imodeli kwezomnotho. Yingakho lolu hlobo ukuhlaziywa enezinto eziningi umehluko kusuka ezindleleni ezivamile kanye namafomu emhlabeni. Okokuqala, lokhu ukuhlaziywa kusekelwe umthamo etholakalayo futhi ekucabangeleni usebenza umnotho liphakathi kuhlelwe, futhi kuhilelani encane nge mahhala futhi real emakethe umnotho izindlela. It siqhutshwa e-isici zokuhlola.

Ekuhlaziyeni ezifuywayo izinkomba ezomnotho ibhizinisi zihlukaniswe amaqembu amabili ayinhloko: imiphumela nemiklamo izinkomba ukusebenza, kanye isici izinkomba deterministic.

Le ndlela ukuhlaziya kuhilela kulinganiswa hhayi umsebenzi kangaka ngokwezimali, ukulinganisa kangakanani ukukhiqiza uhlobo ezahlukene (ne iphuzu Ngenxa wamabhuku ezimali noma umphathi wezimali) izici imisebenzi yebhizinisi.

Ukuze lokho bekuyokwenza isiyalo ukuhlaziywa ibhizinisi isisindo yesayensi ngaphezulu yena wakhushulelwa uqambe kabusha ngaphansi into efana "ukuhlaziywa kwezomnotho". Emlandweni wombuso wethu shintshiselana wawenziwa kabili. Isikhathi sokuqala kwaba emuva ngawo-70 leminyaka elidlule, futhi okwesibili kakade 90s. Kulokhu, uma okokuqala revaluation ezinjalo zenzeka endaweni luyingxenye esisemthethweni, nje igama ezingeni. Lapho elithuma okwesibili onjalo kuhlolwe futhi uye wathinta ekujuleni isiyalo. Lokhu kungenxa yokungabikho izinqubo ezenzeka emnothweni isikhathi ehlinzekela kabusha imodeli kwezomnotho nge elawulwa emnotfweni emakethe. Ngakho-ke, ezinye imiqondo ahlukile kwezomnotho emakethe, ngenkuthalo ukusebenza ngo imodeli sethu sezomnotho.