Net Income Approach
Net Income Approach ek vittiya siddhant hai jo company ki vittiya sthiti aur uske market value ke beech ka sambandh samjhata hai. Yah siddhant company ki net income (shuddh labh) ka upyog karke uske market value ka anumaan lagata hai.
Net Income Approach Ke Mool Tatva ;
1. Net Income : Company ki net income ka artha hai ki wah labh jo company ne apne vyavsayik karyakal mein prapt kiya hai.
2. Market Value : Company ke market value ka artha hai ki company ke share ki keemat kya hai.
3. Capitalization Rate : Capitalization rate ka artha hai ki wah bhaar dar jo company ki net income par lagaya jata hai.
4. Growth Rate : Growth rate ka artha hai ki wah dar jo company ki net income mein vriddhi ki sambhavana hai.
Net Income Approach Ke Prakaar ;
1. Simple Net Income Approach : Yah prakaar company ki net income ka upyog karke uske market value ka anumaan lagata hai.
2. Discounted Net Income Approach : Yah prakaar company ki net income ka upyog karke uske market value ka anumaan lagata hai, aur ismein company ki bhavishya ki net income ka anumaan bhi shamil hota hai.
Net Income Approach Ke Labh ;
1. Market Value Ka Anumaan : Net Income Approach company ke market value ka anumaan lagane mein madad karta hai.
2. Vittiya Sthiti Ka Mulyankan : Net Income Approach company ki vittiya sthiti ka mulyankan karne mein madad karta hai.
3. Nivesh Nirdharan : Net Income Approach company ke nivesh nirdharan mein madad karta hai.
Net Income Approach Ke Simitiyan ;
2. Anumaan : Net Income Approach anumaan par aadharit hai, jiske kaaran yah vibhinn sthitiyon mein alag-alag parinaam de sakta hai.
Comments
Post a Comment