Incidence
Bhizimisi maitiro anoshandiswa zvikuru mumakambani makuru, makambani anotengeserana nehurumende, ayo ane hanya nehuwandu hwehuwandu hwemashure ehuwandu hwehupfumi hunoratidzwa pamafungiro evanoshambadziri vevhudzi nevatengesi, uye saka pamatengo avo ematengo. Hazvinyanyozivikanwi mumakambani maduku akachengetwa ari oga, zvisina maturo, uye masangano ehurumende.
Frequency
Mune mamwe makambani, mari yekuita bhajeti inofanirwa kunyatsoitika gore negore, dzimwe nguva muzhizha, dzimwe nguva pakuwa, uye dzimwe nguva mumafaira maviri. Vatongi , vashandi vehurumende vezvemari uye vatengesi vemari mumakambani anogara achiita rimwe chete kana kuti mamwe mabhizimisi anoshandiswa gore negore vanofanira kuona kuti mabasa avo anogona kunyanya kuomesa mupfungwa nguva dzose.
Methodology
Basa rebhajheti rinowanzobatanidza kune-ne-board mandates yemadhipatimendi ose ekuderedza kushandiswa kwemari nehuwandu hwehuwandu hwemari yavo yegore rose. Dzimwe nguva izvi zvigwaro zvinogonawo kushandiswa kumapoka asina kushandura majejeti avo kusvika nhasi.
Mune makambani anoita izvi, vatungamiri vanofanirwa kukudziridza kushamwaridzana kwekushandisa mari yakawanda sezvavanogona kuita sezvavanokwanisa mugore regore rezvemari.
Maitiro ekubhadharisa mari anowanzosanganisira zvipingamupinyi pakubhadhara mutsva. Izvi zvinogona kunge zviri mhiri kwe-board-reductions muhuwandu hwemusoro mutsva iyo yese yehurumende inogona kuwedzera kune yakasara yegore kana kukwana kushandiswa kushanda.
Uyezve, kunze kwekudhura kwemari, kubhadharira kwebhajheti kunogona kusanganisira kuderedza kudhura kwemari.
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Kazhinji, gare gare mugore raunotsvaka basa pane imwe nzvimbo yakagadzirwa kana mune rimwe dhipatimendi rakarongwa naro, zvingave zvisingabhadharwi zvebhajeti kuti zvikwanise kuwaniswa. Izvi zvinosanganisira kusvika pakugadziriswa kwebasa rekugadzirisa kwegore uye / kana kupedza kune mushandi wekubhadhara kusvika kusvika kudivi iyo iyo, kana yakatorwa kusvika kumagumo egore, ichasangana kana kudarika gore rose rebhajhini. Mumamiriro ezvinhu aya, kukwanisa kwedhipatimendi kubhadhara kunogona kuvharirwa zvakanyanya, kana kusasimirirwa, kune zvakasara zvegore.
Kusiyana neizvi, nguva yakawanda kwazvo yekubereka mari yekugara yakarongeka inotanga gore. Vatungamiri vanga vaine bhajeti mamwe misoro vangada kuwedzera kwavari nokukurumidza zvisati zvaitika kusati kugadziriswa kwebhajisiti kana kuti kusununguka kwemajeri kunogadziriswa. Nokuda kwezvikonzero izvi zvose, avo vanotsvaka basa munaNovember naDecember vangatofanira kumirira kusvikira mushure mekunge Gore Idzva ratanga basa. Munyaya iyi, kuwana mukana wekubvunzurudza gore rapera kazhinji ndiyo nzira yekuzviisa pacheche yekubhadhara mutsara wegore rinotevera.
Cherechedza, zvisinei, kuti pane zvakawanda zvisiri izvo kune mutemo uyu.
Nzvimbo yakakosha inogona kupiwa rusununguko rwakakosha kuti urambe ichihaya nekudarika bhajeti yayo. Mumwe mutungamiri ane hupfumi hwezvematongerwo enyika anogona kuwana nguva inokosha kubva kuvakuru vakuru kuti varambe vachitsvaga. Kambani ine gore rezvemari rinoguma pamberi peDecember 31 (semuenzaniso, Morgan Stanley apedza gore rayo rezvemari musi waNovember 30) inogona kuva nzvimbo inonyanya kuvimbiswa yekutsvaga basa munguva pfupi mugore rekare sezvo vatungamiri vachange vari kushandisa nekubhadhara mari yegore ipapo. Pakupedzisira, mamwe makambani, kunyanya avo vari muzvitengesi, vanogona kunge vane nguva dzinotyisa zvikuru munaNovember naDecember, uye zvino vangave vari kukwereta kwenguva iyo.
Mumakambani ari kubhadhara mabhonasi emakore ekupedzisira, vashandi vanoda kutama vachiwanzofambisa kudzokera kwavo kusvikira nguva pfupi mushure mekunge mabhonasi avo aripo. Iyi ndeimwe mamiriro ezvinhu apo kubvunzurudzwa kwegore rakapera kunofungidzirwa senzvimbo yekugadziriswa kunogona kuve kwakakosha.