Inzuzo phambi irhafu: intsingiselo kwezoqoqosho kunye nendlela yokubala.

umsebenzi loqoqosho naliphi na ishishini kufuneka zivavanywe ukuze ufumane uluvo echanekileyo ulawulo ngendlela eyiyo inkampani kuliwa, ziziphi iingozi kukho phambi kwayo ukuza kuthi ga ngoku ithemba kuphuhliso yayo ngakumbi kwixesha elizayo. Ukuze benze oku, uhlalutyo abaninzi zomnotho, ebalulekileyo phakathi onikelwa njenge ngeniso phambi irhafu.

Ukuze uqonde ukuba ingqiqo kwezoqoqosho zesi salathisi, ukuba kuyimfuneko, kuqala kwiinto zonke, ukuba siqonde ukuba yintoni le nkqubo ibandakanya. Inzuzo phambi yerhafu ibandakanya ingeniso ukusuka kwiintengiso, kuhlenga ngenxa izikhombisi zilandelayo, apho inokufana uhlobo zilungiso:

- inzuzo okanye ilahleko enxulumene nemisebenzi yokusebenza kweli shishini. Olu didi lubandakanya ingeniso kunye neendleko ekungenwe kuzo kwishishini, ke, akunanto ngqo kwiintengiso kweempahla kunye neenkonzo, oko kukuthi umsebenzi wayo ophambili. Ezi ngeniso kunye neendleko kungenzeka kubonelelo asethi ezithile iintlawulo zengqeshiso yokusetyenziswa bepropathi enomgangatho ophezulu wokuqonda, iintlawulo zezabelo bazisa yinkampani kwimeko ilifa izibambiso ezahlukeneyo njalo njalo.

- inzuzo okanye ilahleko, nezaziwa non-ukusebenza. Ezi ngeniso kunye neendleko kuvela kwimeko naschityvaniya izohlwayo okanye izohlwayo non-ukuzaliseka lesivumelwano, ukuhlawulwa kwezohlwayo, nakufumana naziphi na iimali ezinikelwe (ngokutsho mvumelwano umnikelo), kwakunye inzuzo okanye ilahleko ukusuka kwiminyaka edlulileyo kutyhilwa accounting kuphela kulo nyaka.

Ngenxa yoko, ingeniso pre-yerhafu ichazwa njenge:
PDO = PP +/- ML / F +/- vd / F.

Kule formula, PDO - oku kubalwa sithi sifumane ML / P - into yokusebenza ingeniso okanye inkcitho, kunye HP / P - inzuzo okanye iilahleko ukuba zihlelwa non-ukusebenza.

Njengoko ubona, ndifuna phambi kokuba irhafu yi nani oluphakathi phakathi kwe ingeniso evela kwintengiso kunye nenzuzo net. Kufuneka kuqondwe ukuba kuhlalutyo kwezoqoqosho kubalulekile nje ixabiso isalathisi kumgaqo "ngaphezulu - ithetha nakanjani ngcono" kwaye indima enkulu edlalwa isakhiwo zesi salathisi. Ngenxa inzuzo phambi irhafu lubandakanya amacandelo amathathu, kukwabalulekile ukuba ukugqiba therebetween ulwalamano. I iphezulu isabelo iinzuzo evela kwintengiso kunye uphantsi inani namanye amacandelo, bhetele yaye lisebenza ngokusulungekileyo ukwakha inkqubo yolawulo yezityalo, kunye vice versa - oluphezulu ngokomlinganiselo zengeniso nje kunye neendleko, kubi hlengiswe indlela yomsebenzi nkampani leyo. Ixabiso yenzuzo pre-rhafu abe phezulu kakhulu, nangona kunjalo, ukuba isabelo iinzuzo evela kwintengiso ka incinci kakhulu, oko kuthetha ukuba inkampani ikhona kuphela kudlula stream yengeniso leyo enokuthintela nangaliphi na ixesha. Ngenxa yoko, ukuhlalutya isakhiwo isalathisi sinokwenziwa izigqibo ngokuqinileyo malunga yolawulo lomgangatho inkqubo esebenza.

Njengoko ubona, ndifuna phambi kokuba irhafu sisalathisi esibalulekileyo imeko yezoqoqosho yenkampani. ukuhlaziya yakhe na onokumxelela lukhulu malunga nendlela inkampani iphuhlisa, ulawulwa ngayo ngempumelelo, kwaye ingaba likhona na ithemba kwixesha elizayo yophuhliso lwayo. Esi salathisi kufuneka ifakwe kwiingxelo zemali yenkampani kwaye iboniswa kwinkcazo yemali engeneyo kwaye kwingxelo yokulahlekelwa kunye nokwabelana inzuzo. Kubalwe ngokuchanekileyo amanani kuya kunceda ukwazisa abakhi kunye iimali malunga nendlela intando utyalo-mali lwabo ngempumelelo, ethembekileyo kangakanani na into lotyalo-mali kunye nendlela kakhulu baya kufumana kwixesha elizayo. Emva kokuba ingeniso pre-irhafu ebalwa ukusuka baqale ukutsala isixa serhafu kufuneka ahlawule inkampani, yaye ngaloo ndlela babale ingeniso umnatha lweshishini - yayo ephambili iziphumo zemali.