Ukukhuphisana kwiimarike, oosomashishini kunye nabaphathi bamashishini ahlukeneyo, inkampani ibalulekile ukunyamekela ingqalelo yoshishino lwegama. Ngelo xesha, inkolelo esithandwayo yokuthabatha inendima ebalulekileyo apha. Siphakamisa ukufumana ukuba kukuphi ukulungelelanisa ukuphendula, zeziphi iintlobo zentlalo yolungileyo kunye nendlela ezahlukileyo ngayo.
Yiyiphi Intlekele?
Kwimeko yengxelo, ukukholiswa kukubaluleka kwegama loshishino lwenkampani, kubonisa umehluko phakathi kwexabiso lokuthengwa kweshishini njengengxube yezemali kunye nepropati kunye nenani elipheleleyo lempahla yalo. Ukuthabatha okuhle kulungile kwaye kuyingozi. NgokwesiNgesi ukusuka kwisiNgesi, okulungileyo kuthetha "ukuthakazelelwa" kwaye kulo mxholo kuthetha ukuthandwa, isimo, ububele.
Indlela yokubala intlekele?
Ukuqulunqwa kwe-coefficient of goodwill akunzima. Ukwenza oku kufuneka:
- Ngexabiso langoku lexabiso lemarike, vavanya yonke isethi yeefa ezifumanekayo kwishishini elithengiweyo ngokungathi zithengwe ngokwahlukileyo.
- Qinisekisa isalathisi sexabiso lempahla.
- The lekisa ezimbini ixabiso.
Ukwahlukana okubangelwayo kunokuthiwa ukuthakazelelwa okanye ukungalungi. Ukuba kuthelekiswa nezinye iimpahla ezingabonakaliyo, kuyinto yesiko ukufumana ilungelo lokungaqiniseki. Ngokuphathelele ukuchongwa kweempahla ezingabonakaliyo, kubonakaliswe ngento yokuba ingazithengwa kuphela kwicala, kodwa yenziwe yedwa.
Ukuthabatha okuhle
Kuyaziwa ukuba loo mbono wenzuzo iyayifaka ingeniso eyongezelelweyo evela kwenkampani ngenxa yemigangatho yayo. Iyakwamkelwa ukukwahlula phakathi kokulungileyo nokungalunganga okulungileyo. Okokuqala kuvela xa ubunani bexabiso leempahla ezibonakalayo, kwakunye neembopheleleko zentlangano ethengiweyo, zingaphantsi kweendleko zokufumana kwayo.
Ukunyaniseka
Olunye uhlobo lokuthabatha luyakhiwa xa isabelo somthengi sexabiso elifanelekileyo lezinto ezibonakalayo, amatyala amaninzi afunyenwe kwintsebenziswano yezoshishino, idlula iindleko zokufumana. Ukunyaniseka okungekho nto kukukhokelela xa kuxabiswa ixabiso lempahla ebonakalayo kunye namatyala alo mbutho ngaphezulu kweendleko zokuthenga. Kubalulekile ukuba umthengi uphonononge iindlela zokulinganisela kunye nokwabiwa kweempahla ezikhethiweyo, amatyala amaninzi kunye nokulinganiswa kwexabiso lokuthenga.
Ubuhle kunye nomsebenzi webhishini
Ngaphantsi kwegama loshishino liqondwa njengenzuzo engabonakaliyo, oko kukuvavanywa kwemisebenzi yomntu okanye ngokomthetho ngokwempawu zoshishino. Oku kubizwa ngokubahluko phakathi kwexabiso langoku le ntlangano kunye nexabiso layo ngqo kwi-balance sheet. Ukuba sithetha ngokuthakazelelwa, sithetha ngekota yezoqoqosho, esetyenziselwa ukuphendula ukuba ibonakalise ixabiso lentengo yekhampani ngaphandle kokuqwalasela ukubaluleka kweetyala kunye nexabiso. I-coefficient of goodwill iboniswe kwiimpahla ezingabonakaliyo.
Ukuthabatha ukubhekisela kubambiswano lweempawu zorhwebo, igama elibi lomhlaba , inzuzo yendawo, ukuqashelwa kwempawu kunye nabanye abangabonakaliyo ngokwahlukileyo kwinkampani, evumela ukugqiba malunga nokunyuka kwenkxaso yenkampani ngokumalinganisa nenzuzo ephakathi kwamashishini afanayo okukhuphisana.