Accounting kunye nohlalutyo bankruptcies

Ukuba iinkokeli Soviet bayazi ukuba iirekhodi ezinjalo kunye nocazululo lokungaphumeleli, ekuweni kwezoqoqosho kundlunkulu izicwangciso kunye kwawa yiSoviet Union kusenokwenzeka ukuba sele iphetshwe. Inyaniso kukuba kude ekuqaleni nenani-90 kwi eSoviet Union kukho inani elikhulu leenkampani ezivelisa impahla kukhuphiswano, imithombo inkcitho abazahluleleyo, eve ilahleko, kakubi imali yoluntu kunye isiqabu kwetyala. Ingcamango ukuhlawula amatyala okanye yimali ye nkampani, akazange eyamkelekileyo kuba yayenza isithunzi kobunkokheli central, ukukhomba yezehlakalo kulawulo imisebenzi zemali kunye nezoqoqosho lwamashishini, amashishini kunye noqoqosho ngokubanzi.

Ngenxa yesi sizathu, kwinguqu esa ezamahala ubudlelwane kwezoqoqosho eRashiya luphawulwa enkulukazi of ngaphambili iinkampani zikarhulumente, yaye "prihvatizatsii" kuzo engeluncedo lwanto, devalued bashiya zizisulu abatyalwayo lweshishini. Kuphela ekuyeni ekupheleni kweminyaka, ngoncedo kwemimiselo yezomthetho wokwakha indlela ezikweletini, wasilela ukuhlalisa nobudlelwano onetyala kunye nabo abatyalayo, kunye ukukwazi ukugcina impahla yenkampani kunye nokubuyiselwa kuqoqosho lweli. Accounting kunye nohlalutyo lokungaphumeleli aba eziphambili iindlela esweni yaye ukuxilonga ukusilela. It ikuvumela ukuba uthathe amanyathelo ayimfuneko ukwenzela ukuphucula imisebenzi zemali kunye nezoqoqosho zombutho.

ERashiya yanamhlanje, kuthotho iingxaki zehlabathi, xa iimeko zokunqongophala kwemali, xa inkqubo logcino kuphakamisa ixabiso letyala, yimali yokuba uhlalutyo lwamashishini kwaye inkxaso yokuhlawula amatyala yalo ihlala umsebenzi ongxamisekileyo kwaye kubalulekile ukuba ukhokelo lwakhe. Ebudeni bamaxesha anjalo, ngenxa yeengxaki zemali ungakwazi kuba zombini icebo ezikhethwe ngokufanelekileyo lweshishini ngendlela ukhuphiswano kakhulu kwaye nazimeleyo iintshukumo ngezizathu ngobunkokheli, kuquka nokungazinzi kwezopolitiko nezoqoqosho kukarhulumente kunye noluntu, uphuhliso inkqubela yenzululwazi kunye nobuchwepheshe, ukuvela imveliso ezintsha.

Bankruptcy (amatyala) - Ukungakwazi elaziwayo igunya unetyala loluntu ukuhlangabezana neemfuno ezipheleleyo nemibutho abatyalwayo kwi noxanduva emali; Inkqubo eyayisetyenziswa sokuboleka, ejolise kuvavanyo imeko yezimali nezoqoqosho, imilinganiso yalo uphuhliso zokuphuculwa wayo, kwaye ukuba isicelo amanyathelo olunjalo njengento engenakwenzeka - ukuhlangana ngokulinganayo imicimbi yezemali babatyalayo lweshishini utshonile.

Kwelinye icala, imilinganiselo - simanga ukuba unako ukuphucula uqoqosho lwemigudu ngamnye kunye noqoqosho liphela, by Ukukhetha zendalo kunye nokupheliswa, amashishini iyasilela ezingonelisiyo okanye kuhlela zabo. Kwelinye icala, imilinganiselo - iseti iingxaki zentlalo ezininzi ezinxulumene ekunciphiseni kunye nokugxothwa kwabasebenzi, ekurhoxisweni kwenkxaso kwisigaba zentlalo, ngokunjalo kunye ukuvela zolwaphulo-mthetho norhwaphilizo kwinkqubo komhlaba nempahla.

Uhlalutyo Bankruptcy - uhlolo amathuba amatyala lweshishini ngokuhlola isakhiwo lomncono yenkampani, ukubalwa amatyala, inzuzo kunye nozinzo yemali lweshishini. Olu vavanyo ijonge ukwenza isigqibo malunga impahla, lahlukene okanye umbutho elitsha ishishini. Ukuze esweni ukuphunyezwa kwe izigqibo inkqubo imilinganiselo esicwangciswe iingxelo imicimbi zemali ngokuhambelana nomthetho osebenzayo.

Accounting kunye nocazululo leempumelelo, ngokomthetho, kubandakanya amanyathelo kwempahla kuhlela inkqubo:

1) olungenamiqathango. Oku kumiselwa imeko yokuhlawula amatyala lweshishini ngexesha lentendelezo nenkcazo amatyala le sonetyala

2) Ibuyambo zemali. Amanyathelo wokubuyisela yokuhlawula amatyala yenkampani.

3) ulawulo lwangaphandle. Abamiselweyo umphathi yangaphandle, ummeli nombolekisi, yenzelwe ngokukhawuleza ukubuyisela imeko yezimali kunye neyoqoqosho onetyala.

4) Inkqubo wokuphelelwa. Imise wonke umsebenzi kwezoqoqosho onetyala, kuqikelelwa ipropati egcinwe uluhlu waza wenza iintlawulo amatyala.

Musa ukulibala ukuba iirekhodi kunye nocazululo leempumelelo, nangona kukho into ebalulekileyo ukuxhasa uphuhliso oluzinzileyo kwezoqoqosho ukhuphiswano, kodwa ihleli isenzeko esibi kakhulu kwinkalo yoluntu kwihlabathi lanamhlanje.