ﺍﻫﺪﺍﻑ ﻣﺪﯾﺮ ﻣﺎﻟﯽ
* ﺣﺪﺍﮐﺜﺮ ﺳﺎﺧﺘﻦ ﺳﻮﺩ: ﺑﺮﺧﯽ ﺗﺼﻮﺭ ﻣﯽﮐﻨﻨﺪ ﺣﺪﺍﮐﺜﺮﺳﺎﺯﯼ ﺳﻮﺩ, ﻫﺪﻑ ﺍﺻﻠﯽ ﺷﺮﮐﺖ ﺍﺳﺖ؛ ﺑﻨﺎﺑﺮﯾﻦ ﻫﺪﻑ ﻣﺪﯾﺮ, ﮔﺮﻓﺘﻦ ﺗﺼﻤﯿﻤﺎﺗﯽ ﺍﺳﺖ ﮐﻪ ﺳﻮﺩ ﺭﺍ ﺑﯿﺸﺘﺮ ﺍﻓﺰﺍﯾﺶ ﺩﻫﺪ. ﭼﻮﻥ ﺩﺭ ﺷﺮﮐﺖﻫﺎﯼ ﺳﻬﺎﻣﯽ, "ﺳﻮﺩ", ﻣﻌﻤﻮﻻ ﺑﺎ ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ﮐﻪ ﺣﺎﺻﻞ ﺗﻘﺴﯿﻢ ﺳﻮﺩ ﺧﺎﻟﺺ ﺷﺮﮐﺖ ﺑﺮ ﺗﻌﺪﺍﺩ ﺳﻬﺎﻡ ﺍﺳﺖ, ﻧﺸﺎﻥ ﺩﺍﺩﻩ ﻣﯽﺷﻮﺩ, ﺑﻪﻫﻤﯿﻦ ﺟﻬﺖ ﻣﺪﯾﺮﺍﻥ ﺳﻌﯽ ﺩﺍﺭﻧﺪ ﺳﻮﺩ ﻫﺮ ﺳﻬﻢ ﺭﺍ ﺣﺪﺍﮐﺜﺮ ﺳﺎﺯﻧﺪ.
ﻫﺮﭼﻨﺪ ﻫﺪﻑ ﺣﺪﺍﮐﺜﺮﺳﺎﺯﯼ ﺳﻮﺩ, ﻣﻄﻠﻮﺏ ﺑﻪﻧﻈﺮ ﻣﯽﺭﺳﺪ, ﻭﻟﯽ ﮐﺎﻓﯽ ﻧﯿﺴﺖ؛ ﺯﯾﺮﺍ ﺍﻭﻻ؛ ﺍﯾﻦ ﻫﺪﻑ, ﻣﻌﻤﻮﻻ ﻣﺤﺪﻭﺩ ﻭ ﮐﻮﺗﺎﻩﻣﺪﺕ ﺍﺳﺖ ﻭ ﻣﯽﺗﻮﺍﻧﺪ ﺩﺭ ﺑﻠﻨﺪﻣﺪﺕ ﺑﻪ ﺿﺮﺭ ﺷﺮﮐﺖ ﺑﺎﺷﺪ. ﺑﺮﺍﯼ ﻣﺜﺎﻝ ﻣﻤﮑﻦ ﺍﺳﺖ ﺷﺮﮐﺖ, ﺍﻗﺪﺍﻣﺎﺗﯽ ﺍﻧﺠﺎﻡ ﺩﻫﺪ ﺗﺎ ﺩﺭ ﮐﻮﺗﺎﻩﻣﺪﺕ ﺳﻮﺩ ﺯﯾﺎﺩﯼ ﻧﺸﺎﻥ ﺩﻫﺪ؛ ﺍﻣﺎ ﻫﻤﯿﻦ ﺍﻗﺪﺍﻣﺎﺕ ﮐﻮﺗﺎﻩﻣﺪﺕ ﻣﯽﺗﻮﺍﻧﺪ ﺍﺛﺮﺍﺕ ﻧﺎﻣﻄﻠﻮﺑﯽ ﺑﺮ ﺷﺮﮐﺖ ﺩﺍﺷﺘﻪ ﺑﺎﺷﺪ ﻭ ﺩﺭ ﺑﻠﻨﺪﻣﺪﺕ ﺳﻮﺩﺁﻭﺭﯼ ﺁﻥﺭﺍ ﻣﺤﺪﻭﺩ ﺳﺎﺯﺩ. ﺛﺎﻧﯿﺎ؛ ﻟﺰﻭﻣﺎ ﺍﯾﻦ ﺣﺪﺍﮐﺜﺮﺳﺎﺯﯼ ﺳﻮﺩ, ﻣﻨﺎﻓﻊ ﺍﺷﺨﺎﺹ ﻣﺮﺗﺒﻂ ﺑﺎ ﺷﺮﮐﺖ ﺭﺍ ﺩﺭﻧﻈﺮ ﻧﻤﯽﮔﯿﺮﺩ. ﭼﻮﻥ ﺍﻓﺮﺍﺩﯼ ﮐﻪ ﺑﺎ ﺷﺮﮐﺖ ﺳﺮﻭﮐﺎﺭ ﺩﺍﺭﻧﺪ, ﺗﻨﻬﺎ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﻧﯿﺴﺘﻨﺪ ﻭ ﮔﺮﻭﻩﻫﺎﯼ ﺩﯾﮕﺮ ﮐﻪ ﺑﺎ ﺷﺮﮐﺖ ﺩﺭ ﺍﺭﺗﺒﺎﻃﻨﺪ ﺍﮔﺮ ﻣﻨﺎﻓﻌﺸﺎﻥ ﺗﺤﻘﻖ ﻧﯿﺎﺑﺪ, ﺷﺮﮐﺖ ﺑﻪ ﻫﺪﻑ ﺧﻮﺩ ﻧﺮﺳﯿﺪﻩ ﺍﺳﺖ. ﺛﺎﻟﺜﺎ؛ ﺍﯾﻦ ﻫﺪﻑ ﺩﺭ ﻣﺆﺳﺴﺎﺕ ﻏﯿﺮﺍﻧﺘﻔﺎﻋﯽ, ﻣﻔﻬﻮﻣﯽ ﻧﺪﺍﺭﺩ. ﺑﻨﺎﺑﺮﺍﯾﻦ ﻫﺪﻑ "ﺣﺪﺍﮐﺜﺮ ﺳﺎﺯﯼ ﺳﻮﺩ" ﻫﺪﻑ ﮐﺎﻣﻠﯽ ﻧﯿﺴﺖ.
* ﺣﺪﺍﮐﺜﺮﺳﺎﺯﯼ ﺛﺮﻭﺕ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ: ﺛﺮﻭﺕ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ, ﺗﺤﺖ ﺗﺄﺛﯿﺮ ﺩﻭ ﻋﺎﻣﻞ ﻗﺮﺍﺭ ﻣﯽﮔﯿﺮﺩ, ﺍﯾﻦ ﺩﻭ ﻋﺎﻣﻞ, ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ ﺭﯾﺴﮏ ﻭ ﺑﺎﺯﺩﻩ. ﻫﺮﭼﻪ ﺑﺎﺯﺩﻩ ﺍﻓﺰﺍﯾﺶ ﯾﺎﺑﺪ, ﺛﺮﻭﺕ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺍﻓﺰﺍﯾﺶ ﻣﯽﯾﺎﺑﺪ ﻭ ﻫﺮﭼﻪ ﺭﯾﺴﮏ ﮐﺎﻫﺶ ﯾﺎﺑﺪ, ﺛﺮﻭﺕ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺍﻓﺰﺍﯾﺶ ﺧﻮﺍﻫﺪ ﯾﺎﻓﺖ. ﺩﺭﻧﺘﯿﺠﻪ, ﺗﻤﺎﻡ ﺗﺼﻤﯿﻤﺎﺕ ﻣﺎﻟﯽ, ﺗﺤﺖ ﺗﺄﺛﯿﺮ ﺩﻭ ﻋﺎﻣﻞ ﺭﯾﺴﮏ ﻭ ﺑﺎﺯﺩﻩ ﻗﺮﺍﺭ ﻣﯽﮔﯿﺮﺩ. ﺑﻪﻋﺒﺎﺭﺕ ﺩﯾﮕﺮ ﺑﺎﺯﺩﻩ ﻣﺜﺒﺖ ﺳﻬﺎﻡ ﻋﺎﺩﯼ ﺑﻪ ﺩﻭ ﺭﻭﺵ ﺻﻮﺭﺕ ﻣﯽﭘﺬﯾﺮﺩ: 1. ﺩﺭﯾﺎﻓﺖ ﺳﻮﺩ ﺳﻬﺎﻡ 2. ﺍﻓﺰﺍﯾﺶ ﻗﯿﻤﺖ ﺳﻬﺎﻡ ﻋﺎﺩﯼ. ﺍﺯ ﻃﺮﻑ ﺩﯾﮕﺮ, ﮐﺎﻫﺶ ﻗﯿﻤﺖ ﺳﻬﺎﻡ ﻋﺎﺩﯼ, ﺑﻪﻣﻨﺰﻟﻪﯼ ﺑﺎﺯﺩﻩ ﻣﻨﻔﯽ ﺍﺳﺖ. ﺑﻨﺎﺑﺮﺍﯾﻦ ﻣﯽﺗﻮﺍﻥ ﻫﺪﻑ ﮐﺎﻣﻞ ﻭ ﻧﻬﺎﯾﯽ ﻣﺪﯾﺮﯾﺖ ﻣﺎﻟﯽ ﺭﺍ ﺣﺪﺍﮐﺜﺮ ﮐﺮﺩﻥ ﺛﺮﻭﺕ ﺳﻬﺎﻣﺪﺍﺭﺍﻥ ﺩﺍﻧﺴﺖ.
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