Dzivisa Confusing Book Value ne Market Market
Bhuku rinokosha pane rimwe nerimwe ndiro mari yemari yemari , uye chinangwa chekuverenga ichi ndechokutsanangurira kukwana kwevashandi kune nhamba yezvikamu zvezvikwata zvinowanikwa.
Nhamba yezvikamu zvezvikwata zvinoshandiswa hazviongororwi , zvichiita bhuku rinokosha zvakananga zvakananga kune zviyero zvinowanikwa zvakajeka.
Kuwana Kukosha
Heino kuverenga kwebhuku rinokosha pane rimwe:
Book value per share = Shareholders 'equity ÷ Average number of common shares
Zvakakosha kushandisa svondo rega yezvikamu zvakakosha mune izvi kuverenga. Chiitiko chechinguvana, chakadai sechitoro chekudzoka-shure, chinogona kukanganisa nguva-kuguma kwemaitiro, uye izvi zvinogona kuchinja zvikamu uye kuderedza kuvimbika kwavo.
Kutaridzika Kukosha
Ichi chiyero chinoshandiswa nevarimi kuti vaongorore mutengo wemasoja anowanikwa nekambani. Semuenzaniso, kana kukosha kwemusika kwemugove wega wega wepamusoro kune kukosha kwebhuku rimwe nerimwe, ipapo mutengo wematengo ungasarudzwa.
Zvisinei, kukosha kwebhuku hakusi kukosha kwemari. Bhuku rinokosha rehutano hwevatenzi harisi zvakanamatirana zvakananga nekutengeswa kwebhizimisi rebhizimisi uye inonyanya kukosha kwekugadzirisa, zvichienderana nekutonga kwekutarisira mumitemo yekuverenga.
Bhuku rinokosha rinogona kutaridzirwa nenzira dzakasiyana-siyana pakuisa kukosha kwebhizimisi pane bhizinesi uye zvaro zvekugovana.
Pane nzira dzinonakidza dzekutarisa kukosha kwebhuku. Kana kukwidzika kwemashamba kune yakakwirira kudarika kukosha kwebhuku, mari yemari inogona kunge iri kutarisana nekambani yemombe. Kana maitiro ari pedyo pamwe chete, mari yemari inogona kunge iri mumusika webhebhu.
Zvinhu Zvinooneka Vs. Zvinhu Zvisingaoneki
Mamwe makambani achave nemafuta akawanda nenzira yezvivako kana mimwe midziyo, apo mamwe makambani angave ane zvishoma zvigadzirwa zvinooneka sezvakangoita zvikwangwani uye zvikwangwani. Kunyange vashandi vane ruzivo rwekutengesa vanogona kuonekwa semafambisi nekuda kwemari inogona kuunza. Kunyange kana bhuku rinokosha pane rimwechete rakafanana nemakambani maviri akasiyana ane marudzi akasiyana ezvimwe zvinhu, kukosha kwemusika kunogona kunge kwakasiyana zvakasiyana zvichienderana nekuti iyo iyo indasitiri inokoshesa sei iyo yakasiyana-siyana yezvinhu panguva yakatarwa.
Muenzaniso Unobatsira
Fictional Company A ine mamiriyoni makumi maviri nemakumi maviri emadhora ekubhadharwa kwevashandi vemari, $ 5 mamiriyoni anokosha emidziyo yakasarudzwa, uye avhareji yemamiriyoni mashanu emiganhu yakawanda. Iko kuverenga kwebhuku rino kukosha kwegairo ndeyokuti:
($ 20 mamiriyoni [Stockholders 'equity] - $ 5 mamiriyoni [Nhamba yakasarudzwa] ÷ 5 mamiriyoni [Avhareji yenhamba yavanogovana] = kukosha kwebhuku pamusi we $ 3.
Kukurukurirana Kuviri
Kune mibvunzo miviri yekufungisisa:
- Nhamba yemari yega yega yega yega inotarisa zvakatarisa zvinotengeswa nekambani; Mukutaurirana, bhuku rinokosha pane rimwe rega ndiro chiyero chekuverengera icho chisati chichitarisa mberi. Izvo zviyero zviviri zvakasiyana zvachose uye zvinobva pane ruzivo rwakasiyana.
- Zvimwe zvinhu zvinowanzove zvisina kukodzera mubhuku rekukosha kwebhuku, dzimwe nguva zvakanyanya, nokuti hazvisi nyore kuisa mari inokosha kwavari. Mutengo uye mukurumbira, somuenzaniso, zvinogona kutora makore kuti akure. In-house tsvakurudzo yekutsvaga uye kubudirira kunogona kuva yakakosha zvikuru, asi mukuverenga uku kunogona kuonekwa sekungodhura. Purovhiti, kufarira, uye chivako chepfungwa zvinowirawo mune izvi. Zvinhu izvi zvinogona kuita kuti kusawirirana pakati pebhuku rinokosha uye mutengo unokosha.