Kuisa Chidzidzo Chidzidzo 3: Kuongorora Shamba Rokuenzanisa
(A subsidiary ikambani inotungamirirwa nedzimwe kambani kuburikidza nehuyo hwehuwandu huwandu hwekutengesera .)
Kutanga mumakore e2008 uye 2009, iyo Financial Accounting Standards Board (FASB) yakatanga kushanduka kukuru kune kuti kufarira kwevanhu vashoma kwakagoverwa pachiyero chebhadha nekuda kuti makambani anyore madiki mashoma pasi pechikamu chekutengesa chikamu uye kwete chikamu chezvikwereti kwaive yakambowana musha wayo. Ichi chaive chigadziro chikuru chekuita maitiro ekugadzirisa uye zvinoreva kuti kune mitsara yegore negore Fomu 10-K inoshandiswa mushure mezuva rino, uchafanira kutarisa pasi pasi pebhadharo kuti uwane vashoma vechikamu chikamu. Izvi zvinorevawo kuti iwe unofanira kuve nekuziva izvi paunodzidza kana kuongorora mhembera dzemakore egore, sezvo chikamu chechido chechikamu chichaonekwa sechikwata chechikwereti. Kunyange zvazvo zvese zviri zviviri zvinogona kururamiswa (kufunga kwekare kwaiva kuti vanhu vashoma vaifarira "vaine chikwereti" kune vashomanana vanochengetedza; iyo itsva yekufunga ndeyokuti vashomanana vanochengetedza havakodzeri chero chinhu, ivo vanezvo, saka zvakakodzera kuireva se kuenzanisa), ndinotenda kuenderera kune chikamu chekuenzanisa ndechekuratidzira kunonzwisisika kwehupfumi hwechokwadi.
Muenzaniso wekuti kufarira kuduku kunoshanda sei
Nzira yakanakisisa yokuratidza kuti kufarira kwevanhu vaduku kunoshanda sei kujekesa muenzaniso chaiwo wepasi kubva kune imwe kambani yatakashandisa kakawanda pane zvinyorwa zvekare mune chidzidzo chekusimbisa, Berkshire Hathaway. Zvichida kambani yakakurumbira yekubata muUnited States, kana isiri nyika, motokari yemotokari yeBillionaire Warren Buffett yakaita kuti vanhu vashoma vafarire chimbo chikuru chekugadzirisa mune zvisingagumi zvachose kutsvaga kuwanikwa kwakachenjera.
Buffett ichawana bhizinesi rinoyevedza, rinowanzopiwa mhuri kana richitungamirirwa nevanhu vashomanana, uye zvinopa kuti iwane 80 muzana yematengo. (Chikonzero che80 muzana chakakosha ndechokuti iyo ndiyo mhedzisiro iyo iyo mitero yekambani inotonga muUnited States inoreva kuti bhizimusi rainowana richabatwa sechikamu chechikamu chakasimbiswa uye mubereki ane kambani haafaniri kubhadhara mitero pa zvikwereti kubva kune iyo inowirirana.) Zvisinei, zvigaro zvishomanana zviduku zviri mumaoko evasina kuchengetedza vashandi vanofanirwa kuonekwa muzvinyorwa zvemari zveBerkshire Hathaway. Ikoko ndiko kushamwaridzana kuduku kunowanikwa.
Kutarisa kuti kushamwaridzana kwevanhu vashoma veNebraska Furniture Mart kwakatorwa sei pabazi reBerkshire Hathaway
Muna 1983, Nebraska Furniture Mart muOmaha, Nebraska, ndiyo ndiyo yakabudirira mumidziyo yemusha yekuUnited States. Mutengo wayo wekutengesa wegore negore wakapfuura $ 88.6 mamiriyoni uye kambani yakanga isina chikwereti. Mushure mokunge vaona kuti bhizinesi rakabudirira sei, shamwari yaOmaha weWarren Buffett yakasvika kune muridzi, Rose Blumkin, ndokupa kutenga iyo kambani kubva kwaari.
Nemhaka yekurwa nevana vake uye vazukuru, Rose akazununguka mukana wekutengesa umambo hwaakavaka pasina.
Akanga atanga pasina mari, akanga atizira kuUnited States kutiza kubva kumaNazi, uye haana kukwanisa kunyange kuverenga kana kunyora Shona kana apedza kuva mumwe wevakadzi vakapfuma muhurumende yake. Mutengesi uyu waizomubvumira kuti arambe ari mutariri webhizimisi raaida, ramba uchibata danda rine chinangwa, uye uwedzere mari yakawanda yemari yekugadzira nzvimbo. Anosvika pakarepo, akakumbira kutengesa 90% yeega yega Nebraska Furniture Mart yakawanikwa kuBerkshire Hathaway ye $ 55 mamiriyoni.
Mangwana acho, Buffett akapinda muchitoro ndokumupa cheki. Izvi zvakaita kuti NFM ishandiswe nechechi yeBerkshire. Sezvo zvinyorwa zvinotungamirirwa nekambani yavo yevabereki , mitemo yekuverenga inobvumira kuti iitwe pakero rekambani yemubereki. 1 Berkshire Hathaway paakatenga danda rayo 90% muNebraska Furniture Mart, rakakwanisa kuwedzera mari uye zvikwereti (zvakare, pakanga pasina rimwe rekupedzisira nekuda kweBlumkin's philosophy of living free-free pepa.
Izvi zvakapa dambudziko. Berkshire Hathaway iye zvino aigona kusunga bharari yeNebraska Furniture Mart neyo pachesi yake, asi, pachokwadi, haina kuva neNebraska Furniture Mart. Yeuka, Rose Blumkin akatengesa 90% yekambani yake. Akachengetedza imwe 10%. Izvozvo zvinoreva kuti 10 muzana yeiyo pfuma , kuunganidza , pfuma, simiti, uye midziyo , uye vamwe vose ndevake.
Kugadzirisa izvi, Berkshire Hathaway yaifanira kuverenga mugove waRose wezvinhu zvose ndokuiisa pasi pechikamu chechikamu chechidimbu chebhadharo. Sezvo izvi zvakanga zvisati zvaitika muna 2008 uye 2009 kutonga kwehuwandu hwematongerwo enyika, panguva iyoyo, zvido zvishoma zvakaratidzwa semhosva (chikwereti) paBharkshire Hathaway's balance sheet. Nhasi, kana iwe wakatarisa chikwangwani cheBerkshire Hathaway, pakati pezvakawanda zvido zvayo zvakasimbiswa pasi pevashandi vemari chikamu chikamu zvikamu zveNebraska Furniture Mart inowanikwa nevazukuru vaRose Blumkin. (Mazuva ano, Berkshire Hathaway ane 80% yeNebraska Furniture Mart uye mhuri yeBluumkin inobata 20% mushure mekupedzisira kwesarudzo yekuita sarudzo yekudzikinura 10% yekambani pamusoro pe10% yavakachengetedza panguva yekutenga .)
Kana uchitarisa chikamu chechikamu chechikamu chechikwata chemashizha, hazvigoneki kutungamira kuchaparadzanisa mapepa chaiwo mune zvido zvishoma zvinowanikwa kwauri. Nokuda kweiyo, iwe uchada kutsvaga sangano repamutemo rebhizimisi remubereki, kuziva zvakajeka kuti ndezvipi zvayo kune rimwe nerimwe rega. Iwe dzimwe nguva unosangana nemamiriro ezvinhu apo rimwe rebhizimisi rekutengesa mabhizinesi rinodzora chikamu chikuru cheimwe bhizinesi rekutengeserana pachena, zvichida kuburikidza nemashizha ebhinki. Mune mamiriro ezvinhu aya, chaizvoizvo zvinokwanisika kuisa mari muzvikamu zvishomanana zvechibereko. Zvinogona kuva zvakaoma kuita, kunyanya kune vasiri nyanzvi, asi inopa mikana inonakidza nguva nenguva.
1.) Kambani inogona kuenzanisa chikamu chemari chechipiri kana ichi ine 80% kana kupfuura. Iyo inogona kuburitsa mitsva yevashandi kana iine 20% kana kupfuura.