Magic's Worldcom's - The Worldcom Scandal Yakatsanangurwa

Nzira Imwe Yenyika Dzakawanda Zvikuru Pasi Pose Dzakarongedzwa Kuti Iite $ 3.8 Bhiriyoni Dzopera

Iwe unogona kunge wakanzwa nezvekunyadziswa kweWorldcom, imwe yezvinonyangadza zvikuru uye zvakapararira zvekunyora Wall Street muchizvarwa. Kana iwe usina uye uchida kutsanangurwa nokukurumidza, inowanzosvika kune iyi: Worldcom, imwe yekambani huru dzepasi pose dzeterevhizheni, nhengo huru yekugoverana kwevanhu vakawanda vakasiya, uye zita remhuri munyika yose, rakaedza kuisa iyo inowanikwa mari inosvika madhora madhiyoni 4 mabhiriyoni kuburikidza nekushandisa zvinyorwa zvayo zvezvemari, kunyanya chirevo chemari uye mari yebhadharo , inowanikwa muFomu 10-K kuisa pasi uye mushumo wegore .

Izvozvi zvakazviita kuburikidza nemanyengeri ekutungamirira kwepamusoro. Kuti unzwisise kuti izvi zvakaitika sei, unoda kunzwisisa kuti Chief Financial Officer Scott Sullivan akashandisa sei mari inoshandiswa, iyo inotorwa, uye mari, iyo inoshandiswa, uyewo chimwe chinhu chinozivikanwa senzira yekuwedzera, iyo inonyanya kukosha yekuverenga.

Kuti Tsatsanangurire Iko Worldcom Kuipa, Ndinoda Kukudzidzisa Iwe NezveAccrual Method

Apo bhizinesi rinoshandisa mari, mitemo yekuverenga mabhuku inotaura kuti mari yebhadharo iyo inofanira kupiwa pamusoro penguva yose iyo ichabatsira kambani. Iyi miedzo yekufananidza mari nezvikwereti zvinotorwa kuti zvive nemari iyo inozivikanwa seyo nzira yekuwedzera. Mifananidzo kubva kuInvesting Lesson 4 ichabatsira:

Sherry's Cotton Candy Co., inowana $ 10 000 pabasa pagore. Pakati pegore ra2002, bhizimusi inotenga $ 7,500 makotoni makoty machine ayo anotarisirwa kuti apedze kwemakore mashanu, uye achaita kuti vashandi vaite candy kaviri yekotoni kweawa. Kana muteresi akaongorora zvinyorwa zvemari , vangave vakaora mwoyo kuona kuti bhizinesi rakangodaro raita $ 2 500 pakupera kwa2002 ($ 10k pfuma - $ 7.5k mari yekutenga mutsva mutsva.) Murimi angashamisika kuti nei zvikwereti zvawira pasi saka zvizhinji mukati megore.

Zvinofadza, vanyori veSherry vanouya kuzomununura ndokumuudza kuti $ 7 500 inofanira kugoverwa munguva yose ichazobatsira kambani. Sezvo makothi yemakotoni anotarisirwa kuti apedze makore mashanu, Sherry anogona kutora mari yekotini yemashizha yekotoni uye akaipatsanura nemashanu ($ 7,500 / 5 yemakore = $ 1,500 pagore.) Panzvimbo yekuziva mari imwe chete, iyo kambani inogona kubvisa $ 1,500 gore roga roga kwemakore mashanu ari kutevera, kubvisa mari ye $ 8,500. Izvi zvinobvumira mubhadharo kuti awane mufananidzo wakajeka wehupfumi hwekambani.

Mumuenzaniso, kutenga komushini wemakotoni yemakotini ndiyo rudzi rwekushandisa mari. Mari inoshandiswa nemari inoshandiswa iyo kambani inotora kubhadhara zvinhu zvakadai sefekitari, mashandisi, kana zvigadzirwa. Iyi inowedzera nzira yekugadzirisa mari inoshandiswa mari isingashandisi kumashandisirwo ekushandisa zvakadai sezvinhu, miripo, mahofisi ehofisi, nezvimwe zvakadaro.

Ita Hokey-Pokey (kana Kuti Unganzva Sei Mabhuku)

Izvi zvinoshanda sei kune Worldcom? CFO yekambani, Scott Sullivan, kunyengedza akatora mabhiriyoni emadhora mumashandisirwo ekushanda uye akaaparadzira kune dzimwe nzvimbo dzinonzi zvikwereti zvemari, iyo inowanzoita mari yemari yemari. Izvi zvakabvumira Worldcom kubhadhara mari yacho zvishoma nezvishoma, uye muzvikamu zviduku, panzvimbo pokuvaudza ivo pakarepo kuvarimi. Muna 2001, kambani yakabhadhara $ 1.4 mabhiriyoni. Dai kushanda kwekubhadhara kwacho kwakanga kusina kuvanzika kwakavanzika, Worldcom ingadai yakarasikirwa nemari yemari yegore ra2001 uye kutanga kwegore ra2002.

Nyaya iyi yakatanga kubudiswa musi waMay 24, 2003.

Izvi zvinorevei kuvarimi vemari

Utano hweWorldcom hunova nemigumisiro yakareba kune vashandi. Nheyo yeAmerica yemari yemari ndeyekuvimbika kwemitemo yemari yakabudiswa nevatungamiri. Kunze kwekuti iyo mibare isiri yakakwana sezvinobvira, vatsvakurudzi, vatariri vemari, uye vatasara-vanoita mari havana zvimwe zvekushandisa zvakakodzera kukoshesa bhizinesi . Kunyange zvazvo CFO Scott Sullivan achidzivirira chisarudzo chake chekupa mari inobhadharwa mubvunzo, iye naWorldcom vakapfuura zvakanyanya kudzvinyirira maitiro ekushandiswa akashandiswa mune dzimwe makambani.

Kugadzirisa chiito

Sangano re Securities and Exchange (SEC) rava kuda kutanga kutarisira vatungamiri pamakambani makuru kuti vasayine zvinyorwa zvinopika zvavanotenda, kune zvakanakisisa zvezivo yavo, zvinyorwa zvemari zvakabudiswa nemakambani zvakarurama sezvazvinogona. Ichi chiito chinogona kutungamirira kune hurumende inobata vatungamiri vane mhosva pamusana pekubiridzira kwekambani.