Nzira dzeKugadzira Accounting: Kuongorora Kwakadzama
Pengantar
Munyika yebhizinesi iri kuramba ichinetsa uye ichikwikwidzana, mishumo yemari yakarurama uye yakajeka iri kuramba ichikosha. Zvisinei, kunewo tsika inozivikanwa se creative accounting inogona kushandisa zvirevo zvemari kuti zvienderane nezvinangwa zvakasiyana-siyana . Chinyorwa chino chine chinangwa chekukurukura zvakadzama nzira dze creative accounting, kusanganisira tsananguro yadzo, matekiniki anoshandiswa kazhinji, migumisiro, uye nzira dzekuziva nekugadzirisa maitiro aya.
Tsanangudzo yeCreative Accounting
Kugadzira maakaundi inzira yekuronga kana kushandisa manhamba mumagwaro emari kuti zviratidze mhedzisiro yakanaka kana kuti zvizadzise zvinangwa chaizvo. Maitiro aya anowanzo wira munzvimbo isina kunaka yepamutemo uye yetsika, sezvo isingawanzo kutyora mitemo yeakaundi inoshanda.
Zvikonzero zvekushandisa Creative Accounting
Pane zvikonzero zvakawanda nei makambani achiita zve accounting yekusika:
1. Kukwezva Vanodyara Mari: Nekupa mishumo yemari yakasimba, makambani anogona kukwezva vanoisa mari uye kuwana mari.
2. Kutevedzera Mutemo: Mamwe makambani anogona kushandisa accounting yekugadzira kuti azadzise zvinodiwa zvemari.
3. Mabhonasi neZvikurudziro: Kutungamira kunowanzo ongororwa zvichibva pakushanda kwemari kwekambani, izvo zvinokurudzira kushandiswa kweakaunzi yekugadzira kuti zvizadzise zvinangwa zvekushanda.
4. Kumanikidzwa kwemusika: Kutarisira kukuru kubva kumusika kunogonawo kuva simba guru zvekuti makambani anganzwa kuda kushandisa mishumo yavo yemari.
Matekiniki eKugadzira Akaunzi
Kune nzira dzakasiyana siyana dzinoshandiswa mukugadzira accounting. Dzimwe dzadzo dzinosanganisira:
1. Kuzivikanwa Kwemari Inowanikwa Nekukurumidza:
Nekuziva mari inowanikwa kare kupfuura zvainge zvambowanikwa, makambani anogona kuratidza kukura kwemari inowanikwa zvakanyanya.
2. Kuraswa Kwemidziyo:
Kukoshesa midziyo nemutengo wakakwira kana kunonoka kuitengesa kunogona kuvandudzika laporan keuangan kwenguva pfupi.
3. Kugadzirisa Mutoro:
Nzira iyi inosanganisira kunonotsa kana kukurumidzisa kuzivikanwa kwemari inoshandiswa kana kuti inoshandiswa kuti purofiti ibudirire gore negore.
4. Kugadzirisa Zvikwereti:
Marongero akaomarara echikwereti anogona kurongwa kuti anonoke kuzivikanwa kwemubereko kana mari yechikwereti.
5. Kutengeserana:
Zvinhu kana mabasa zvinotsinhaniswa pasina mari asi zvinonyorwa pamutengo usina kunaka kuti mari iwedzere.
6. Mari Yekubhadhara Mari Isiri Yemari Yakawandisa:
Nekutumira zvikwereti kana midziyo kune mamwe masangano (masangano ane chinangwa chakakosha), makambani anogona kuviga zvikwereti kubva pamapepa avo ekuverenga.
Mhedzisiro yeCreative Accounting
Mhedzisiro yekuverenga mabhuku nenzira yekusika inogona kuva yakakura uye kazhinji yakaipa. Mimwe yemhedzisiro iyi inosanganisira:
1. Kurasikirwa nechivimbo chevanoisa mari:
Kana zvikafumurwa kuti pane kunyengedzwa, kambani inogona kurasikirwa nechivimbo chevanoisa mari, izvo zvinogona kukonzera kudzikira kwehuwandu hwemasheya uye kuoma kwekuwana mari mune ramangwana.
2. Nyaya dzeMutemo:
Kunyange zvazvo zvisiri pamutemo nguva dzose, maitiro ekugadzira maakaundi anowanzoenderana nemutemo. Kana akatyora mutemo, makambani anogona kubhadhariswa faindi kana zvimwe zvirango.
3. Kukundikana kweKambani:
Kushandiswa kwenguva refu kwemari kunogona kukonzera matambudziko emari uye kukundikana kwekambani.
4. Kurasikirwa neVane Zvavanoda:
Vane chekuita nebhizinesi vakaita sevashandi, vatengesi, uye nharaunda dzemunharaunda vanogona kutambura kana kambani ikasangana nematambudziko nekuda kwehunyanzvi hwekuverenga maakaundi.
5. Dambudziko rezvehupfumi:
Dai makambani makuru akawanda akabatanidzwa mutsika iyi, dambudziko guru rezvehupfumi raigona kuitika, sezvakaitika kunyaya dzeEnron neWorldCom.
Kuzivikanwa uye Kudzivirira
Kuziva maakaundi ekugadzira hakusi nyore nguva dzose, asi pane zvimwe zviratidzo zvekutarisa:
1. Kuongorora Mishumo Yezvemari:
Ongororo yakanyatsonaka ye laporan keuangan, kusanganisira mashoko emuzasi uye zvimwe zvakaburitswa pachena, zvinogona kuratidza zvinhu zvisina kujairika zvinoratidza kunyengedzwa.
2. Kuenzanisa pakati penguva:
Kuenzanisa mashandiro emari kubva panguva imwe kuenda kune imwe kunogona kuratidza kusawirirana kunofungidzika.
3. Ongororo yemukati neyekunze:
Kuongorora kwakanyatsojeka, kwemukati nekunze, kunogona kuona maitiro ekuverenga anofungidzirwa.
4. Kunyatsoongorora:
Kunyatsoongorora zvinhu kunyanya panguva yekutenga kana kubatanidzwa kwemakambani kunogona kudzivirira zvinhu zvisingatarisirwi.
Basa reMutemo
Mitemo nemirau yakasimba yekuverenga mabhuku ndeimwe nzira yekudzivirira maakaundi ekugadzira. Munyika dzakawanda, masangano anotonga akadai seFinancial Accounting Standards Board (FASB) neSecurities and Exchange Commission (SEC) muUnited States, pamwe neInternational Accounting Standards Board (IASB), anovavarira kuona kuti magwaro emari akarurama uye akarurama.
Kuwedzera kujeka uye kutarisirwa, pamwe nekuiswa kwezvirango zvakasimba kune vanotyora mitemo, zvinogona kubatsira zvikuru mukuderedza maitiro ekugadzira maakaundi.
Nyaya Dzakakurumbira
1. Enron:
Imwe yemienzaniso yakakurumbira ndeye Enron scandal, apo kambani yemagetsi yakashandisa nzira dzekubhadhara mari dzisina kubhadharwa kuti ivanze mabhiriyoni emadhora kubva mubhangi rayo.
2. WorldCom:
Kambani iyi yekutaurirana inoshandisa hunyanzvi hwekuverenga mari kuti igadzire mari inoshandiswa pakushanda semari yekudyara, zvichiratidza purofiti yakakwira.
3. Lehman Brothers:
Mudambudziko remari ra2008, mabhanga aya ekudyara mari akashandisa kutengeserana kwe repo 105 kuvanza njodzi kubva pamapepa avo emari.
Mhedziso
Kuverenga mabhuku nenzira yekusika inzira ine njodzi inogona kukuvadza vanhu vakasiyana-siyana. Kunyange zvazvo ichigona kupa mabhenefiti kwenguva pfupi, kukanganisa kwenguva refu kunowanzo kuvadza. Nokudaro, zvakakosha kuti makambani atevedzere mitemo yekuverenga mabhuku nenzira yetsika uye yakajeka. Kuburikidza nekutarisa kwakasimba, mitemo yakasimba, uye kuongororwa kwakakwana, maitiro ekuverenga mabhuku nenzira yekusika anogona kuderedzwa kana kutobviswa. Sezvinotaurwa, "Kutendeseka ndiyo mutemo wakanakisa," kunyanya mumishumo yemari yemakambani .
