Definition (Definitions) Bankruptcy
Bankruptcy is a process in which a debtor who has financial difficulties
to pay his debts declared bankrupt by a court, commercial court in this case,
because the debtor is unable to pay its debts. Debtor's property can be distributed
to creditors in accordance with government regulations.
From the historical point of law, bankruptcy law was originally intended to protect
the creditors by providing a clear and definite way to resolve debt
that can not be paid.
Bankruptcy Institute
Bankruptcy Institute
Is basically an institution that provides a solution to the parties if
debtor in the state stopped paying / not able to pay.
Institutions bankruptcy basically has two functions, namely:
bankruptcy as a guarantor to the creditor agency that the debtor will not do
cheating, and remain responsible for all its debts to all creditors.
bankruptcy as an institution that also offers protection to the debtor against the possibility
mass execution by creditors-creditors. So the existence of bankruptcy provisions on good
as an institution or as a specific remedy is a series of concept
which obey the principle in accordance with the provisions stipulated in articles 1131 and 1132 Civil Code.
Is basically an institution that provides a solution to the parties if
debtor in the state stopped paying / not able to pay.
Institutions bankruptcy basically has two functions, namely:
bankruptcy as a guarantor to the creditor agency that the debtor will not do
cheating, and remain responsible for all its debts to all creditors.
bankruptcy as an institution that also offers protection to the debtor against the possibility
mass execution by creditors-creditors. So the existence of bankruptcy provisions on good
as an institution or as a specific remedy is a series of concept
which obey the principle in accordance with the provisions stipulated in articles 1131 and 1132 Civil Code.
9 steps that are in KEPAILITAN
9 steps that are in bankruptcy exist, namely:
Bankruptcy petition, bankruptcy petition requirements have been stipulated in Law No. 4 of 1998,
like what you have written above.
Bankruptcy decision-powered equipment, with a term up to the decision of the bankruptcy petition
bankruptcy stay was 90 days strength.
Meeting of verification, is meeting registration debts, in this step is data collection
piutangyang how much debt and owned by the debtor. Verification of the debt is a stage
The most important in bankruptcy because it will set the order of consideration rights
each creditor. Verification meeting chaired by the supervisory judge and attended by:
(A) the Registrar (as the registrar),
(B) Debtor (should not be represented because the debtor will have to explain that later occurred
differences of opinion about the number of bills,
(C) Creditor or his proxy (if unable to
not present anything, will follow the meeting),
(D) a receiver (must be present as an asset manager).
Peace, if peace is received then the bankruptcy process ends,
if not it will proceed to the next process.
The peace process was always sought and included in the agenda. There are several differences between the peace
that occurred in the peace process with the usual bankruptcy. Peace process
bankruptcy include:
(A) binding on all creditors, except creditors separatist
because the separatists have been secured creditors with its own separate security bodies with
bankruptcy estate generally.
(B) bound formality,
(C) ratification in the trial homologation,
(D) if the commercial court rejected the appeal,
(E) there is strength eksekutorial, what is stated in the peace, the practices can
done by force. The stages in the peace process, among others:
- Submission of proposals for peace,
- Bulletin of peace proposals,
- Decision-making meetings,
- Trial homologation,
- An appeal,
- Rehabilitation.
Homologation get along, ie request endorsement by the Commercial Court,
if the process is acceptable.
Insolvency, a condition in which the debtor otherwise is really not able to pay,
or in other words, fewer debtors assets with debt.
Thing about this is determining the fate of insolvency of debtors, whether there will be execution or
restructuring occurred peacefully.
When the occurrence of insolvency (Article 178 UUK), namely:
(A) when verification is not offered peace,
(B) the peace offering was rejected,
(C) ratification of peace was rejected by the judge. With the insolvency, the bankruptcy estate
immediately executed and distributed to the creditors.
Clearance / liquidation, the bankrupt debtor ppenjualan property, which is distributed kepad
unsecured creditors, after deducting the costs.
Rehabilitation, which is a vindication of business creditors,
but with a note if the peace process acceptable, because if peace is rejected
then there is no rehabilitation. Terms rehabilitsi is: there has been peace,
there has been debt payments in full.
Bankruptcy ends.
Listen
Read phonetically
Bankruptcy petition, bankruptcy petition requirements have been stipulated in Law No. 4 of 1998,
like what you have written above.
Bankruptcy decision-powered equipment, with a term up to the decision of the bankruptcy petition
bankruptcy stay was 90 days strength.
Meeting of verification, is meeting registration debts, in this step is data collection
piutangyang how much debt and owned by the debtor. Verification of the debt is a stage
The most important in bankruptcy because it will set the order of consideration rights
each creditor. Verification meeting chaired by the supervisory judge and attended by:
(A) the Registrar (as the registrar),
(B) Debtor (should not be represented because the debtor will have to explain that later occurred
differences of opinion about the number of bills,
(C) Creditor or his proxy (if unable to
not present anything, will follow the meeting),
(D) a receiver (must be present as an asset manager).
Peace, if peace is received then the bankruptcy process ends,
if not it will proceed to the next process.
The peace process was always sought and included in the agenda. There are several differences between the peace
that occurred in the peace process with the usual bankruptcy. Peace process
bankruptcy include:
(A) binding on all creditors, except creditors separatist
because the separatists have been secured creditors with its own separate security bodies with
bankruptcy estate generally.
(B) bound formality,
(C) ratification in the trial homologation,
(D) if the commercial court rejected the appeal,
(E) there is strength eksekutorial, what is stated in the peace, the practices can
done by force. The stages in the peace process, among others:
- Submission of proposals for peace,
- Bulletin of peace proposals,
- Decision-making meetings,
- Trial homologation,
- An appeal,
- Rehabilitation.
Homologation get along, ie request endorsement by the Commercial Court,
if the process is acceptable.
Insolvency, a condition in which the debtor otherwise is really not able to pay,
or in other words, fewer debtors assets with debt.
Thing about this is determining the fate of insolvency of debtors, whether there will be execution or
restructuring occurred peacefully.
When the occurrence of insolvency (Article 178 UUK), namely:
(A) when verification is not offered peace,
(B) the peace offering was rejected,
(C) ratification of peace was rejected by the judge. With the insolvency, the bankruptcy estate
immediately executed and distributed to the creditors.
Clearance / liquidation, the bankrupt debtor ppenjualan property, which is distributed kepad
unsecured creditors, after deducting the costs.
Rehabilitation, which is a vindication of business creditors,
but with a note if the peace process acceptable, because if peace is rejected
then there is no rehabilitation. Terms rehabilitsi is: there has been peace,
there has been debt payments in full.
Bankruptcy ends.
Listen
Read phonetically
BASIC CONCEPTS OF INCOME
BASIC CONCEPTS OF INCOME in economic
Economists define income as the amount (of goods and services) which in the long
certain time can be consumed by an entity, without leading to a reduction of capital.
Economists use the capital maintenance approach
(Equity or capital maintenance approach) in determining the income of an entity in
a period.
Income = (Capital End) - (Initial Capital), or
Income = (Consumption Value of Goods / Services) / - (Change Capital)
With the approach of equity, the size of income within a period specified by
I compare the total value or market price (fair market value) of capital or
net assets at the end and beginning of the period involved (except from the deposit and
redemption of capital). Income is measured based on the increase (or decrease) in net worth
or capital owned by an entity plus the value (market price) of goods
or services consumed in a period.
Thus, according to the economic concept of income is equal to the number of
value (market price) of goods or services that are actually consumed by an entity
plus the increase and / or reduced decline in value of goods or services which may or
willing to be consumed at a later date or in subsequent periods.
Economic concept of income underscores the value of goods and / or services which may
consumed or the ability of an entity's consumption. Income is measured based
ability of an entity to mengkonsumsikan goods and services, which often also
referred to as purchasing power (purchasing power) or real income (real income).
Three fundamental aspects in the economic concept of income:
Economic concept of income is a concept that is very wide-ranging.
Economic concept of income includes gains and losses, either already or
Unrealized (realized and unrealized gains and losses). The concept of eco
nomik of income required for consideration of the effect or influence change
level of prices, declining purchasing power of money or inflation.
Economists define income as the amount (of goods and services) which in the long
certain time can be consumed by an entity, without leading to a reduction of capital.
Economists use the capital maintenance approach
(Equity or capital maintenance approach) in determining the income of an entity in
a period.
Income = (Capital End) - (Initial Capital), or
Income = (Consumption Value of Goods / Services) / - (Change Capital)
With the approach of equity, the size of income within a period specified by
I compare the total value or market price (fair market value) of capital or
net assets at the end and beginning of the period involved (except from the deposit and
redemption of capital). Income is measured based on the increase (or decrease) in net worth
or capital owned by an entity plus the value (market price) of goods
or services consumed in a period.
Thus, according to the economic concept of income is equal to the number of
value (market price) of goods or services that are actually consumed by an entity
plus the increase and / or reduced decline in value of goods or services which may or
willing to be consumed at a later date or in subsequent periods.
Economic concept of income underscores the value of goods and / or services which may
consumed or the ability of an entity's consumption. Income is measured based
ability of an entity to mengkonsumsikan goods and services, which often also
referred to as purchasing power (purchasing power) or real income (real income).
Three fundamental aspects in the economic concept of income:
Economic concept of income is a concept that is very wide-ranging.
Economic concept of income includes gains and losses, either already or
Unrealized (realized and unrealized gains and losses). The concept of eco
nomik of income required for consideration of the effect or influence change
level of prices, declining purchasing power of money or inflation.
BASIC CONCEPTS OF INCOME
BASIC CONCEPTS OF INCOME in Accounting
The accountants' approach to the transaction (transaction approach) and the concept of price
exchange (exchange price) as the basis for income measurement. The main reason for the use
approach and thus the price is because the transaction actually happened and
exchange price is objective and verifiable truth.
Approach transaction and exchange rates as the basis for income measurement is not without
weaknesses or limitations. One disadvantage of using the concept of exchange rates
is because the income is measured only by the number of absolute dollars,
without considering that the possibility of changes in price levels or decrease in power
buy / inflation.
An income, including gains derived or deemed not yet realized
to income and / or benefits may be associated with the transaction or
Certain events can cause the emergence of income and / or profits.
That is, services must be provided or goods must be sold, transferred, exchanged,
or converted into other goods or services in advance;
before a number of income and / or gains deemed to have gained (earned),
realized (realized), or can be realized (realizable). Concepts related
with the current recognition of income and / or similar benefits by the accountant or
in accounting is often referred to as a concept or principle of realization of income.
In essence, income is equal to the total value of goods and services
consumed in a period plus the increase in capital value or wealth
relevant period. However, in measuring the change in net worth or capital;
accounting concepts using the exchange price (historical cost or acquisition value and
not the value or the current price or current value).
Therefore, the exchange price (historical cost or acquisition value) does not change as
due course of time, then no change in values that need to be recognized or recorded until
with the occurrence of a transaction at a later date. As a result,
according to accounting concepts do not admit the benefits are not realized as a
income component. But on the contrary, according to accounting concepts; losses likely
big will happen and it can be quantified in many ways should be recognized.
The accountants' approach to the transaction (transaction approach) and the concept of price
exchange (exchange price) as the basis for income measurement. The main reason for the use
approach and thus the price is because the transaction actually happened and
exchange price is objective and verifiable truth.
Approach transaction and exchange rates as the basis for income measurement is not without
weaknesses or limitations. One disadvantage of using the concept of exchange rates
is because the income is measured only by the number of absolute dollars,
without considering that the possibility of changes in price levels or decrease in power
buy / inflation.
An income, including gains derived or deemed not yet realized
to income and / or benefits may be associated with the transaction or
Certain events can cause the emergence of income and / or profits.
That is, services must be provided or goods must be sold, transferred, exchanged,
or converted into other goods or services in advance;
before a number of income and / or gains deemed to have gained (earned),
realized (realized), or can be realized (realizable). Concepts related
with the current recognition of income and / or similar benefits by the accountant or
in accounting is often referred to as a concept or principle of realization of income.
In essence, income is equal to the total value of goods and services
consumed in a period plus the increase in capital value or wealth
relevant period. However, in measuring the change in net worth or capital;
accounting concepts using the exchange price (historical cost or acquisition value and
not the value or the current price or current value).
Therefore, the exchange price (historical cost or acquisition value) does not change as
due course of time, then no change in values that need to be recognized or recorded until
with the occurrence of a transaction at a later date. As a result,
according to accounting concepts do not admit the benefits are not realized as a
income component. But on the contrary, according to accounting concepts; losses likely
big will happen and it can be quantified in many ways should be recognized.
INCOME SUPPORT
INCOME SUPPORT
* Income by Education
Statistics showed that people who take higher education tends to produce
more money than those who do not. These are often 'blind' eye society
eventually tend to think that someone will not get a high income
before they take education as high. This of course is a myth
wrong. The truth is that higher education can help a person to obtain
greater income, even though it was not the only collateral.
We see a lot of entrepreneurs who do not pass can get a higher education
large income. However, most of those who have
higher education usually earn more.
* Income in Works
Income someone too closely linked with the job he is doing. Here we
familiar with the term white-collar worker with a blue collar worker. White-collar workers
(They are more likely to use his mind in the work) usually results
more money than their blue collar (they are more often used
strength).
* Income by Age
Income someone too closely related to age. They are as young as 25 years
down tends to lower income than those who are aged
over 25 years, even over 35 years. The older the person's age,
usually the income will be higher. This makes sense given the experience
someone in one area, if occupied from year to year will make the experience
increases, so his income will also increase.
* Revenue by Property
Person's income is basically derived from wages and investment returns.
Wages consist of salaries and wages, which obtained a person for services or work
he is doing. But a second income, is income derived from
investment results. For example, a person has property in the form of cash of Rp 100 million.
If the money is invested, will provide regular interest income each month.
The greater the wealth he has, the greater the interest income or
investment results. Likewise, if someone has a house, he could rent it to
the other party, that person will get the lease. So, the bigger your property,
usually the greater the income you receive.
Furthermore, the income you can use to enlarge your treasure,
which in turn can be used to obtain a larger income.
And so on.
* Earnings by Place of Residence
Place of residence also affect one's income. Two people the same manager,
for example, both age and type of work, could be different if their income
living in two different cities.
* Income by Education
Statistics showed that people who take higher education tends to produce
more money than those who do not. These are often 'blind' eye society
eventually tend to think that someone will not get a high income
before they take education as high. This of course is a myth
wrong. The truth is that higher education can help a person to obtain
greater income, even though it was not the only collateral.
We see a lot of entrepreneurs who do not pass can get a higher education
large income. However, most of those who have
higher education usually earn more.
* Income in Works
Income someone too closely linked with the job he is doing. Here we
familiar with the term white-collar worker with a blue collar worker. White-collar workers
(They are more likely to use his mind in the work) usually results
more money than their blue collar (they are more often used
strength).
* Income by Age
Income someone too closely related to age. They are as young as 25 years
down tends to lower income than those who are aged
over 25 years, even over 35 years. The older the person's age,
usually the income will be higher. This makes sense given the experience
someone in one area, if occupied from year to year will make the experience
increases, so his income will also increase.
* Revenue by Property
Person's income is basically derived from wages and investment returns.
Wages consist of salaries and wages, which obtained a person for services or work
he is doing. But a second income, is income derived from
investment results. For example, a person has property in the form of cash of Rp 100 million.
If the money is invested, will provide regular interest income each month.
The greater the wealth he has, the greater the interest income or
investment results. Likewise, if someone has a house, he could rent it to
the other party, that person will get the lease. So, the bigger your property,
usually the greater the income you receive.
Furthermore, the income you can use to enlarge your treasure,
which in turn can be used to obtain a larger income.
And so on.
* Earnings by Place of Residence
Place of residence also affect one's income. Two people the same manager,
for example, both age and type of work, could be different if their income
living in two different cities.
ARTICLES ABOUT INCOME
ARTICLES ABOUT INCOME
This article discusses the various definitions of income.
Income or profits can be defined in two ways. Profit in pure economics
defined as the increase of wealth an investor as a result of investor capital,
after deducting the costs associated with such investments
(Including in it, the opportunity cost). Meanwhile, the accounting profit defined
as the difference between the sale price with the cost of production. The difference between them
is in terms of defining the cost. (Wikipedia)
Profit is an element of most concern to users because the expected profit rate enough
rich to represent the company's overall performance. However,
accounting theory has yet to achieve stability in the meaning and measurement of income.
Therefore, unlike other financial statement elements, the discussion of income include
three levels, namely: semantic, syntactic, and pragmatic.
From the engineering point of view of accounting, income concept developed to meet the objectives
provide information about the performance of the company at large. Meanwhile,
information users have different goals. Profit accounting theory faces two
approaches: an income for many different purposes or different purposes of profit.
Directed to formulate the theory of accounting profits with the first approach.
The concept at the level of semantics includes the meaning of income as a measure of performance,
pengkonfirmasi investor expectations, and economic profit estimator. Although accounting does not need
to measure and present the economic profit, accounting at least have to provide
gain information that can be used to measure the users who turn economic profit
to determine the economic value of the company.
The meaning of income in general is to increase kemakmuaran in a period that can be enjoyed
(Distributed or withdrawn), provided that initial prosperity are preserved.
Such understanding is based on the concept of preservation of capital.
This concept distinguishes between income and capital. Significant capital as stocks (stock)
potential services or prosperity while significant profit stream (flow) prosperity.
With the concept of preservation of capital can be distinguished between the return on investment and
return on investment and operational transactions and transactions between owners. Furthermore,
profits can be viewed as changes in net assets so that the various basic assessments of capital
can be applied.
Profit is the increase in capital (net assets) derived from the transaction side or
infrequent transactions of an enterprise, and of all transactions or events
others who have a business entity for a period, except for those arising from income
(Revenue) or the owner's investment (Baridwan, 1992: 55).
The definition of income generally is the excess of income over the fees and charges in
period of time (period) specific. Income is often used as a basis for the imposition
tax, dividend policy, investment guidelines and decision-making and elements of prediction
(Harnanto, 2003: 444).
In economic theory also known as a term profits, but profits in the sense
different from the understanding of economic theory based on accounting earnings. In economic theory,
economists define profit as an increase in corporate wealth,
whereas in accounting, profit is the difference of realized income from transactions
which occurs at the time compared to the costs incurred in a particular period
(Harahap, 1997).
Profit or loss is often used as a measure to assess performance or company
as the basis for another valuation measure, such as earnings per share. The elements
forming part of income is income and expenses. By grouping the elements
revenues and expenses, will be able to obtain different measurements of income include:
gross profit, operating profit, profit before tax and net profit.
Measurement of earnings is not only important to determine the important achievements of the company but also
important as information for determining the distribution of income and investment policy.
Hence, profits into information that is seen by many as the accounting profession,
entrepreneurs, financial analysts, shareholders, economists, tax authorities,
and so on (Harahap, 2001: 259). This causes a variety of definitions for profit.
This article discusses the various definitions of income.
Income or profits can be defined in two ways. Profit in pure economics
defined as the increase of wealth an investor as a result of investor capital,
after deducting the costs associated with such investments
(Including in it, the opportunity cost). Meanwhile, the accounting profit defined
as the difference between the sale price with the cost of production. The difference between them
is in terms of defining the cost. (Wikipedia)
Profit is an element of most concern to users because the expected profit rate enough
rich to represent the company's overall performance. However,
accounting theory has yet to achieve stability in the meaning and measurement of income.
Therefore, unlike other financial statement elements, the discussion of income include
three levels, namely: semantic, syntactic, and pragmatic.
From the engineering point of view of accounting, income concept developed to meet the objectives
provide information about the performance of the company at large. Meanwhile,
information users have different goals. Profit accounting theory faces two
approaches: an income for many different purposes or different purposes of profit.
Directed to formulate the theory of accounting profits with the first approach.
The concept at the level of semantics includes the meaning of income as a measure of performance,
pengkonfirmasi investor expectations, and economic profit estimator. Although accounting does not need
to measure and present the economic profit, accounting at least have to provide
gain information that can be used to measure the users who turn economic profit
to determine the economic value of the company.
The meaning of income in general is to increase kemakmuaran in a period that can be enjoyed
(Distributed or withdrawn), provided that initial prosperity are preserved.
Such understanding is based on the concept of preservation of capital.
This concept distinguishes between income and capital. Significant capital as stocks (stock)
potential services or prosperity while significant profit stream (flow) prosperity.
With the concept of preservation of capital can be distinguished between the return on investment and
return on investment and operational transactions and transactions between owners. Furthermore,
profits can be viewed as changes in net assets so that the various basic assessments of capital
can be applied.
Profit is the increase in capital (net assets) derived from the transaction side or
infrequent transactions of an enterprise, and of all transactions or events
others who have a business entity for a period, except for those arising from income
(Revenue) or the owner's investment (Baridwan, 1992: 55).
The definition of income generally is the excess of income over the fees and charges in
period of time (period) specific. Income is often used as a basis for the imposition
tax, dividend policy, investment guidelines and decision-making and elements of prediction
(Harnanto, 2003: 444).
In economic theory also known as a term profits, but profits in the sense
different from the understanding of economic theory based on accounting earnings. In economic theory,
economists define profit as an increase in corporate wealth,
whereas in accounting, profit is the difference of realized income from transactions
which occurs at the time compared to the costs incurred in a particular period
(Harahap, 1997).
Profit or loss is often used as a measure to assess performance or company
as the basis for another valuation measure, such as earnings per share. The elements
forming part of income is income and expenses. By grouping the elements
revenues and expenses, will be able to obtain different measurements of income include:
gross profit, operating profit, profit before tax and net profit.
Measurement of earnings is not only important to determine the important achievements of the company but also
important as information for determining the distribution of income and investment policy.
Hence, profits into information that is seen by many as the accounting profession,
entrepreneurs, financial analysts, shareholders, economists, tax authorities,
and so on (Harahap, 2001: 259). This causes a variety of definitions for profit.
ARTICLES OF ACCOUNTING PROCESS
ARTICLES OF ACCOUNTING PROCESS
This article discusses the sequence of the accounting process.
PROCESS ACCOUNTING:
BOOKKEEPING-Evidence.
JOURNAL-BOOK
BIG-BOOK
HELPER-BOOK
-FINANCIAL REPORT
* Evidence BOOKKEEPING:
-Proof of cash inflows
Evidence cash-out
-Invoice purchase
-Sales Invoice
Memorial-Proof
* BOOK JOURNAL
Books journals often called the first pad is used to record book
serial transactions on the occurrence (chronological),
source recording evidence bookkeeping. Form of journal:
| Date | Description | Alerts posts | Debit | Credit |
* JOURNAL SPECIAL:
Sales-Journal
Purchase-Journal
-Journal of cash receipts
Journal-cash expenses
Memorial-Journal
* Account
Riel-Accounts: Assets, debt, equities
Par-Account: Revenue & profit, costs & loss
-Account of the mixture: Mixture property and cost, mix of debt & income
* Assets
-Current assets
Long-term investments
-Tangible fixed assets
-Intangible assets
-Other Assets
* Debt
-Current Debt
-Revenue received in advance
Long-term Debt
-Other Debt
* Equity
Individual-Companies
Ali-Capital
Ayu-Capital
* Limited Liability Company
Capital stock-priority
Priority-paid-in capital
Capital stock-common
-Additional paid ordinary shares
-Capital contribution
-Profit is not shared
-Etc.
* Revenue and Profit
-Proceeds from sale
Non-operating income
-Exceptional profit
-Other Income
* Costs and Losses
-Cost of sales
-Cost of sales
-The cost of general administration &
Non-business expenses
-Extraordinary loss
* Financial Report
-Balance
-The consolidated profit and loss
-Report changes in capital
Cash-flow report
This article discusses the sequence of the accounting process.
PROCESS ACCOUNTING:
BOOKKEEPING-Evidence.
JOURNAL-BOOK
BIG-BOOK
HELPER-BOOK
-FINANCIAL REPORT
* Evidence BOOKKEEPING:
-Proof of cash inflows
Evidence cash-out
-Invoice purchase
-Sales Invoice
Memorial-Proof
* BOOK JOURNAL
Books journals often called the first pad is used to record book
serial transactions on the occurrence (chronological),
source recording evidence bookkeeping. Form of journal:
| Date | Description | Alerts posts | Debit | Credit |
* JOURNAL SPECIAL:
Sales-Journal
Purchase-Journal
-Journal of cash receipts
Journal-cash expenses
Memorial-Journal
* Account
Riel-Accounts: Assets, debt, equities
Par-Account: Revenue & profit, costs & loss
-Account of the mixture: Mixture property and cost, mix of debt & income
* Assets
-Current assets
Long-term investments
-Tangible fixed assets
-Intangible assets
-Other Assets
* Debt
-Current Debt
-Revenue received in advance
Long-term Debt
-Other Debt
* Equity
Individual-Companies
Ali-Capital
Ayu-Capital
* Limited Liability Company
Capital stock-priority
Priority-paid-in capital
Capital stock-common
-Additional paid ordinary shares
-Capital contribution
-Profit is not shared
-Etc.
* Revenue and Profit
-Proceeds from sale
Non-operating income
-Exceptional profit
-Other Income
* Costs and Losses
-Cost of sales
-Cost of sales
-The cost of general administration &
Non-business expenses
-Extraordinary loss
* Financial Report
-Balance
-The consolidated profit and loss
-Report changes in capital
Cash-flow report
6 CORPORATE STRATEGY
6 CORPORATE STRATEGY
This article discusses the Corporate Strategy which includes the six aspects.
CORPORATE STRATEGY:
* EMERGENCY STRATEGY
* STRATEGY Olympian
* Acquisition-driven STRATEGY
* Expansion MARKET STRATEGY
* Competency STRATEGY BASED BUILDING AND CULTURE
* PERFORMANCE CONTROL STRATEGY
EMERGENCY 1.STRATEGI
* Business Conditions:
-Companies in a state of chaos.
-The financial crisis / no expectations gap.
-The threat of takeover / lose position.
* Skills in Company:
-Center intends to stop the normal relationships with business and interventions.
-Centre is able to create "facts".
-Center can be very powerful and "rough" / main power.
* Character Strategy:
-Company chaotic.
-Intervention by the center.
-Centralized temporary.
Firm-action as soon as possible.
-Changes to the "style" that other, was postponed.
2.STRATEGI Olympian
* Business Conditions:
Eco-Market and competition stable.
-The market is attractive.
Key success-factor is similar in all business.
Internationalization is not an issue-a major factor.
* Skills Company:
-Center for Business is not valued by the Unit.
-Cost for Central exceed the benefits.
Well-Operational Management.
* Character Strategy:
-Hands off, minimalist.
Self-Business in good condition.
Silent-center, so limit yourself.
-Its main function is to find the CEO.
Acquisition-driven 3.STRATEGI
* Business Conditions:
-Industry in a very favorable condition.
-Target achieved through good performance.
* Skills in the company:
-Record EPS, good.
Low-Price Earning Ratio.
Financial Depart-CEO and experienced in takeovers.
-Financial control system and perfect.
Corporat-In-house finance team.
-Good operational management, capable of managing a larger company.
* Character Strategy:
-Good Dealers.
Looking for low-perusahaandgn.PE ratio.
-Improve performance.
4.STRATEGI Market Expansion
* Business Conditions:
Good-condition for doing business.
-Global business with 2 or 3 competitors.
The availability of money-enough cash for expansion.
* Skills in the company:
-Cultural strong expansion.
-No-dominated political game.
-Top Management berobsesi to become the market leader.
-The company is more sensitive to the market situation rather than financial considerations.
Long-term considerations become the basis of the decision.
* Character Strategy:
-Commitment to be the market leader for (almost) all business.
-Me "manage" competition.
Eliminate non-profitable business.
Widely-organic expansion into adjacent segments.
Competency Based 5.STRATEGI
* Business Conditions:
-Culture and Competence superior to explain the performance of competitors' Micro Strategy
and repair the short term, medium in terms of financial performance.
* Skills in the company:
-Board of Directors and top management of the compact.
-CEO who has a clear vision.
-Head Office is highly regarded.
-Awareness of interdependence and cooperation ethics.
-Changes in the program will bring the consequence of many years.
* Character Strategy:
-The execution is more important than strategy.
-Changes in the culture of the "fine tuning" hinggaTransformasi.
-The focus on strengthen-at some elements of competence throughout the organization.
6.STRATEGI PERFORMANCE CONTROL
* Business Conditions:
-The market can be predicted.
Competition-a stable environment.
* Skills in the company:
Above-average EPS.
-Culture of continuous profit improvement.
-Center is greatly appreciated and always add insight.
-Good overall financial control.
* Character Strategy:
-Management by the numbers.
-Financial centralized, others decentralized.
-Belief in Profit.
-Individual.
-Supervision keuanganbulanan.
-Center to increase the "value" through the challenges and add insight.
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This article discusses the Corporate Strategy which includes the six aspects.
CORPORATE STRATEGY:
* EMERGENCY STRATEGY
* STRATEGY Olympian
* Acquisition-driven STRATEGY
* Expansion MARKET STRATEGY
* Competency STRATEGY BASED BUILDING AND CULTURE
* PERFORMANCE CONTROL STRATEGY
EMERGENCY 1.STRATEGI
* Business Conditions:
-Companies in a state of chaos.
-The financial crisis / no expectations gap.
-The threat of takeover / lose position.
* Skills in Company:
-Center intends to stop the normal relationships with business and interventions.
-Centre is able to create "facts".
-Center can be very powerful and "rough" / main power.
* Character Strategy:
-Company chaotic.
-Intervention by the center.
-Centralized temporary.
Firm-action as soon as possible.
-Changes to the "style" that other, was postponed.
2.STRATEGI Olympian
* Business Conditions:
Eco-Market and competition stable.
-The market is attractive.
Key success-factor is similar in all business.
Internationalization is not an issue-a major factor.
* Skills Company:
-Center for Business is not valued by the Unit.
-Cost for Central exceed the benefits.
Well-Operational Management.
* Character Strategy:
-Hands off, minimalist.
Self-Business in good condition.
Silent-center, so limit yourself.
-Its main function is to find the CEO.
Acquisition-driven 3.STRATEGI
* Business Conditions:
-Industry in a very favorable condition.
-Target achieved through good performance.
* Skills in the company:
-Record EPS, good.
Low-Price Earning Ratio.
Financial Depart-CEO and experienced in takeovers.
-Financial control system and perfect.
Corporat-In-house finance team.
-Good operational management, capable of managing a larger company.
* Character Strategy:
-Good Dealers.
Looking for low-perusahaandgn.PE ratio.
-Improve performance.
4.STRATEGI Market Expansion
* Business Conditions:
Good-condition for doing business.
-Global business with 2 or 3 competitors.
The availability of money-enough cash for expansion.
* Skills in the company:
-Cultural strong expansion.
-No-dominated political game.
-Top Management berobsesi to become the market leader.
-The company is more sensitive to the market situation rather than financial considerations.
Long-term considerations become the basis of the decision.
* Character Strategy:
-Commitment to be the market leader for (almost) all business.
-Me "manage" competition.
Eliminate non-profitable business.
Widely-organic expansion into adjacent segments.
Competency Based 5.STRATEGI
* Business Conditions:
-Culture and Competence superior to explain the performance of competitors' Micro Strategy
and repair the short term, medium in terms of financial performance.
* Skills in the company:
-Board of Directors and top management of the compact.
-CEO who has a clear vision.
-Head Office is highly regarded.
-Awareness of interdependence and cooperation ethics.
-Changes in the program will bring the consequence of many years.
* Character Strategy:
-The execution is more important than strategy.
-Changes in the culture of the "fine tuning" hinggaTransformasi.
-The focus on strengthen-at some elements of competence throughout the organization.
6.STRATEGI PERFORMANCE CONTROL
* Business Conditions:
-The market can be predicted.
Competition-a stable environment.
* Skills in the company:
Above-average EPS.
-Culture of continuous profit improvement.
-Center is greatly appreciated and always add insight.
-Good overall financial control.
* Character Strategy:
-Management by the numbers.
-Financial centralized, others decentralized.
-Belief in Profit.
-Individual.
-Supervision keuanganbulanan.
-Center to increase the "value" through the challenges and add insight.
Listen
Read phonetically
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