Vertical tshuav nyiaj li cas tsom - piv txwv li, nta ntsug tsom xam, ntsug tsom xam tshuav nyiaj li cas thiab cov teeb meem ntawm nqus cov lus xaus ntawm qhov nqi koj tshuav

Vertical tsom xam ntawm tshuav nyiaj li cas - ib tug tseem ceeb txoj kev rau mob ntawm lub enterprise profitability. Zoo tagnrho rau cov muab piv rau cov chaw ua hauj lwm ntawm ib lub koom haum mus rau lwm lub, txawm yog hais tias lawv sib txawv nyob rau hauv lawv cov specifics. Txawm li cas los, tsis yog txhua tus yuav ua rau nws competently. Txawj nyeem ntawv yuav tsum tau to taub yuav ua li cas nws yog ua li cas, by analogy. Vertical nyiaj tshuav daim ntawv tsom xam, ib qho piv txwv ntawm cov uas peb qhia nyob rau hauv no tsab xov xwm yog ib qho yooj yim to taub thiab yog txaus xyaum coj li Yexus. Cia li kom paub tseeb tias peb ua dab tsi, thiab hloov lawv cov nuj nqis.

Vertical tsom xam ntawm qhov nqi koj tshuav yog nqa tawm nyob rau hauv ob lub rooj. Thawj kos ib thiab yuav muab nws cap. Yog li, nyob rau hauv rooj 1 yuav muaj 4 kab: 1 - ib tug dav - nws yuav tsom rau lub npe ntawm cov khoom, thiab tshuav 3 - me me - lawv tsuas yog xov tooj. Kab nyob rau hauv lub rooj yuav tsum muaj 39. 1 kab 1 kem - ib tug tshuav nyiaj li cas daim ntawv, thiab lub thib ob muaj ib lub npe - "Tam sim no cov cuab tam", nyob rau hauv lub thib peb xaus lus "cuab tam", plaub - "Nyiaj Ntsuab". Nyob rau hauv lub thib tsib cim kev nyab xeeb - tus nqi ntawm shares, etc. Sixth muaj nyiaj Dept. Lub xya ntawv - "Sau ntawv nkag los". Yim kab - ib tug khoom muag (nqe), 9 - prepayment cov nuj nqis, lub thib kaum kab yog tso - "Ua hauj lwm capital, tsuas" - thiab tom qab nyob rau hauv cov kab ntawm koj ib sab yuav txhib cov zuag qhia tag nrho nqi koj tshuav ntawm cov ua hauj lwm capital. Ces los txog rau kab 10 - nws tau tsau cuab tam. Nyob rau hauv lub 11th kab - chaw ua hauj lwm cov khoom - thawj zaug nqi "thiab lwm yam khoom ntiag tug tuam txhab uas muag, 12 kab no hu ua" Amortization ", 13 -" Vaj tse thiab cov khoom siv - muaj nqis nyob rau lub sij hawm ntawd. "14 txoj hlua -" Kev nqis peev ", 15 kab hu ua" yeem " . lub 16 cov ntaubntawv povthawj siv - "Goodwill", thiab nyob rau hauv lub 17th qhov chaw - "Tag nrho: tsau cuab tam" ntawm no dua, yuav txhib cov subtotals ntawm tsau cuab tam dhau mus rau lub 18th kab: nyob rau hauv nws peb kos dua lub txiaj ntsim ntawm khoom vaj khoom tsev sau: "cuab tam - .. tag nrho cov. "

Tam sim no koom nyob rau hauv liabilities - 19 kab. 20 Nyob rau hauv kev sau ntawv - "Luv-lub sij hawm cov nuj nqis", 21 muab cov nuj nqis rau cov qiv nyiaj thiab 22 - nqi nkag los. Nees nkaum-Peb kab - yog accrued liabilities. 24 kab - ib tug bank nyiaj txais. Nyob rau hauv kab 25 accommodates "Tam sim no feem ntawm ntev-lub sij hawm cov nuj nqis", thiab nyob rau hauv sau ntawv 26 - "Se them". Ces tamp tag nrho cov nyob rau hauv kab 27 - "Luv-lub sij hawm cov nuj nqis ntawm tag nrho cov." Lub 28 kab yog sau, "lub sij hawm ntev nuj nqis" thiab 29 - "Bonds them". Peb tig mus rau lub 30 kab, sau nyob rau hauv nws - "Long-term bank nyiaj txais." Thiab peb kos 31 - "Nyiaj Se deferred." Ces nyob rau hauv kab 32 yog sau cov "Tag nrho cov sij hawm ntev nuj nqis". Ib tug sau 33 raws li nram no: "Tej capital", nyob rau hauv kab 34, peb kos "shares 12%", thiab txoj hlua 35 yog hu ua "shares tsawg denominated". 36 kab - "ntxiv sredsva lub tuam txhab", 37 - "Nyiaj tsis muaj faib", 38 - "Tag nrho: kev ncaj ncees" thiab nyob rau hauv kab 39 - "Lub tshwm sim nyob rau liabilities." Vertical tsom xam, ib qho piv txwv ntawm cov uas peb qhia txog, kos mus txog rau cov nram no: 2, 3 thiab 4 kem yog hu ua ib tug lub sij hawm ntawm lub sij hawm, uas tso nyiaj rau cov ntaub ntawv uas koj tau pom. Yog li ntawd rau 01,01. 2005, ces tus thib ob - 01.01.2006, thiab lub thib peb - 01.01.2007. Thiab tam sim no nyob rau hauv txhua kem sau cov ntaub ntawv rau txhua lub xyoo. Tom qab ntawd ua suav nyob rau hauv lub xaus kab ntawm cov cuab tam, liabilities thiab kev ncaj ncees. Yog li ntawd koj yuav tau yooj yim ua rau ib tug ntsug nyiaj tshuav daim ntawv tsom xam. Txawm li cas los, lub sij hawm nws yuav siv sij hawm ib tug ntau, tab sis nws yog tsim nyog nws: qhov tseeb cov lus xaus kos los ntawm tus tsom xam kev pab los mus tshem tawm cov teeb meem ntawm lub tuam txhab thiab nce profits.

Nyob rau hauv lub thib ob lub rooj - ntsug tsom xam ntawm qhov nqi koj tshuav ntawm lub nyaij, ib tug tag nrho ntawm 21 kab thiab 4 kab. Lub npe ntawm cov kab - nyiaj, nqi, cov nuj nqis, nyiaj ua hauj lwm, cov nqi, luv nqi, tag nrho cov nyiaj tau los , thiab lwm yam Ntsuam xyuas dej no daim ntawv yog yooj yim dua cov thawj vim hais tias feem ntau ntawm cov ntaub ntawv uas koj cia li sau dua tshiab ntawm nws. Li ntawd, nrog xwb 2 lub rooj thiab hnub ua hauj lwm rau suav koj yuav kom koj enterprise thaum lub sij hawm tsim thiab muaj txiaj ntsim ua hauj lwm. Hais tias yog dab tsi yog tseem ceeb ntsug nyiaj tshuav daim ntawv tsom xam.