Ukuncintisana emakethe, osomabhizinisi kanye nabaphathi bamabhizinisi ahlukene, inkampani ibalulekile ukunaka idumela lebhizinisi lomkhiqizo. Ngesikhathi esifanayo, umbono ovelele wokuthakazelelwa udlala indima ebalulekile lapha. Siphakamisa ukuthola ukuthi yikuphi ukuthakazelelwa ekucwaningeni, yiziphi izinhlobo zokuthakazelela nokuthi zihlukile kanjani komunye nomunye.
Kuyini Ukuhlekelwa?
Emqondweni we-accounting, ukuthakazelelwa yi-value yokubonisa idumela lebhizinisi lenkampani, kubonisa umehluko phakathi kwentengo yokuthenga yebhizinisi njengeyinkimbinkimbi yezimali nezakhiwo kanye nenani eliphelele lempahla yalo enetha. Ukuhleleka okuhle kulungile futhi kubi. NgokwesiNgisi kusuka ngesiNgisi, intando enhle isho ukuthi "ukuthakazelelwa" futhi kulo mongo kusho ukuthanda, isimo, ububele.
Indlela yokubala ukuthakazelelwa?
Ukunquma coefficient of goodwill akuyona nzima kakhulu. Ukwenza lokhu udinga:
- Ngamanani wamanje wamakethe, hlola yonke isethi yezimpahla ezitholakalayo ebhizinisini elitholiwe njengokungathi zathengwa ngokwehlukana.
- Hlela isibonakaliso sempahla enetha.
- Qhathanisa amanani amabili.
Umehluko obangelwayo ungabizwa ukuthakazelelwa noma ukuhleleka okuhle. Uma kuqhathaniswa nezinye izimpahla ezingabonakali, kuyisiko ukufaneleka njengefa elingabonakali elingabonakali. Ngokuqondene nokubonakala kwezimpahla ezingabonakali, kubonakala ukuthi angathengwa hhayi kuphela ohlangothini, kodwa futhi wadala eyedwa.
Ukuthokoza okuhle
Kuyaziwa ukuthi lo mbono wokuthakazelelwa unquma imali engenayo eyengeziwe evela eqenjini ngenxa yezinzuzo zayo kuphela. Kuvunyelwe ukuhlukanisa phakathi kokuhle okuhle nokungalungile. Okokuqala kuphakama lapho inani eliphelele lempahla ebonakalayo, kanye nezibopho zenhlangano ethengiwe, ingaphansi kwezindleko zokuthola.
Ukuthokoza okuhle
Olunye uhlobo lokuthakazelelwa lwakhiwa lapho isabelo somthengi senani elilinganiselwe lezimpahla ezibonakalayo, izikweletu ezithintekayo ezitholakalayo enhlanganisweni yebhizinisi, zidlula izindleko zokuwuthola. Ukuthakazelelwa okungalungile ukuthokozeka okuvela lapho inani eliqoqiwe lezimpahla nezibopho zebhizinisi lidlula izindleko zokuthenga. Kubalulekile ukuthi umthengi ahlaziye izindlela zokulinganisa nokwabiwa kwezimpahla ezibonakalayo, izikweletu ezibekiwe kanye nokulinganisa intengo yokuthenga.
Idumela lokuhleleka nebhizinisi
Ngaphansi kwedumela lebhizinisi kuqondwa njengenzuzo engafaneleki, okuwukuhlola kwemisebenzi yomuntu ngokomzimba noma ngokomthetho ngokwezimfanelo zamabhizinisi. Lokhu kubizwa ngokuthi umehluko phakathi kwentengo yamanje yenhlangano kanye nenani lalo ngqo kwibhalansi. Uma sikhuluma ngokuthakazelelwa, sikhuluma ngehora lezomnotho, elisetshenziselwa ukubalwa kwezimali ukuze kuboniswe inani lemakethe yenkampani ngaphandle kokubheka inani lemali kanye nempahla. I-coefficient of goodwill ibizwa ngokuthi yimpahla engabonakali.
Ukuthakazelelwa kubhekisela kokuhlanganiswa kwezimpawu zedumela lebhizinisi , igama lomkhiqizo omuhle, inzuzo yendawo, ukuqashelwa kwezimpawu kanye nabanye abangabonakali ngokuhlukile kwenkampani, okuvumela ukwenza isiphetho mayelana nokwanda kwesikhathi esizayo kwenzuzo yenkampani uma kuqhathaniswa nenzuzo ejwayelekile yamabhizinisi nezinkampani ezikhuphisanayo.