1 Attachment(s)
ตัวเลขทางบัญชีมีความสำคัญมากกว่าที่ตาเห็น
การอ่านงบกำไรขาดทุน ที่แสดงผลประกอบการของบริษัทนั้น หากผู้ทำบัญชี หรือผู้บริหารติด กับดักตัวเลขที่ดูดี อาจทำให้เกิดการตัดสินใจที่ผิดพลาด เช่น นำเงินไปลงทุนในสินทรัพย์ต่างๆ เพิ่มขึ้น โดยไม่รู้เลยว่าสถานการณ์ทางการเงินของบริษัทไม่ได้ดูดีเหมือนกับตัวเลขที่ เห็น ทำให้ไม่มีเงินทุนหมุนเวียนมากพอ ซึ่งอาจส่งผลให้บริษัทประสบปัญหาล้มละลายและต้องปิดกิจการในที่สุด
สิ่งหนึ่งที่ต้องรู้ให้เท่าทันเกี่ยวกับตัวเลขทางบัญชีก็คือ งบการเงินที่แสดงถึงข้อเท็จจริงไม่มีอยู่ในโลกนี้ แต่ในความเป็นจริงนักบัญชีต่าง ก็พยายามใช้เทคนิคต่าง ๆ ในการตกแต่งงบการเงินให้ดูดี ซึ่งก็คล้ายกับการแต่งหน้าของผู้หญิง ถ้าแต่งในระดับที่ดูดี เป็นที่ยอมรับได้ก็เรียกว่าแต่งหน้าเก่ง แต่ถ้าแต่งมากเกินความจริง ภาพที่เห็นก็จะกลายเป็นภาพที่หลอกตาผู้พบเห็น คนที่ดูงบการเงินไม่เป็น อาจมองและเห็นเพียงด้านเดียว แต่ถ้าได้ฝึกฝนจนชำนาญแล้วก็จะมองเห็นสิ่งที่ซ่อนเร้นอยู่เบื้องหลังตัวเลขที่สวยงามดูดีนั้น
Attachment 393
หลักการของบัญชีต่างจากวิทยาศาสตร์ที่ต้องการแสวงหาความเป็นจริงที่สมบูรณ์ที่สุด แต่บัญชีไม่ได้ต้องการความสมบูรณ์ที่สุด เพราะหากจะทำให้สมบูรณ์ที่สุดก็คงไม่อาจหาข้อสิ้นสุดได้ และยิ่งกลายเป็นความสลับซับซ้อนมากยิ่งขึ้นไปเรื่อย ๆ หากแต่ความถูกต้องทางการบัญชีนั้น มุ่งเน้นที่การไม่ทำผิดกฎเกณฑ์ และไม่มีสิ่งที่เรียกว่า “การเข้าข้างตัวเอง” ผสมอยู่ และไม่ใช่อะไรที่ตายตัวเพียงหลักเดียวเท่านั้นที่ถูกต้อง แต่นักบัญชีสามารถเลือกสรรได้ว่าจะใช้หลักเกณฑ์ใดให้เป็นไปตามเจตนารมณ์ของบริษัท และเมื่อเลือกแล้วก็ต้องการปฏิบัติตามหลักเกณฑ์นั้นต่อไป ตราบใดที่เรายังปฏิบัติตามหลักเกณฑ์ที่เราเลือกต่อไป มันก็จะยังคงเป็นสิ่งที่ถูกต้องอยู่เสมอ
เมื่อเราจะดูว่าผลประกอบการที่ผ่านมาเป็นอย่างไร ต้องดูจาก งบกำไรขาดทุน ซึ่งคำนวณจากส่วนต่างระหว่างยอดขาย กับ ค่าใช้จ่าย เราจะรู้ว่าใน 1 ปีที่ผ่านมาเราได้กำไร หรือขาดทุน หรือหาก 1 ปียาวนานเกินไปจะสรุปผลกันเป็นราย 3 เดือน หรือสรุปทุก ๆ เดือนเลยก็ได้ โดยที่ความหมายของส่วนต่างที่เป็นกำไรหรือขาดทุนนั้นจะแตกต่างกัน ขึ้นอยู่กับว่า เราเปรียบเทียบรายได้อะไรกับค่าใช้จ่ายอะไร ดังต่อไปนี้
กำไรขั้นต้น |
ยอดขาย ลบออกจาก ต้นทุน |
กำไรจากการดำเนินการ |
กำไรขั้นต้น ลบออกจาก ค่าใช้จ่ายในการขายและการจัดการทั่วไป |
กำไรสุทธิ หรือ ขาดทุนสุทธิ |
รายได้หรือรายจ่ายนอกการดำเนินการ ซึ่งแสดงถึงความสามารถทางการบริหารที่แท้จริงของบริษัทเช่น ดอกเบี้ยรับ ดอกเบี้ยจ่าย เงินปันผล นำมาบวกลบเข้าไป |
กำไรสุทธิประจำงวดก่อนหักภาษี |
รายได้อื่นๆ รวมกับ กำไรสุทธิ |
กำไรสุทธิประจำงวด |
ส่วนที่เหลือหลังจากหักภาษีนิติบุคคลแล้ว ซึ่งจะแสดงผลการดำเนินการสุดท้ายของงวดปีนั้น ๆ |
การ อ่านตัวเลขทางบัญชีจึงไม่สามารถดูเพียงด้านเดียวได้ แต่ต้องพิจารณาให้รอบด้าน นำตัวเลขรายได้ และค่าใช้จ่ายในส่วนอื่นๆ มาพิจารณาประกอบด้วยเสมอ เพื่อให้ได้ตัวเลขผลการดำเนินการที่แท้จริงของบริษัทซึ่งเป็นสิ่งสำคัญมาก ต่อการตัดสินใจในการบริหารธุรกิจต่อไป
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