Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 13

If you own a business, shareholders own shares of your company in the form of common stock. That also means that shareholders own equity in your business. You may pay them a share of company earnings as a dividend, or retain the earnings for use or investment in your business.

Shareholders are interested in seeing the value of the business increase. As your sales and earnings grow, your company is seen as more valuable. A shareholder reviews your financial statements to see if sales and earnings are increasing. If they are, your shareholder is happy — they may even buy more of your common stock.

As sales and earnings grow, other investors may be willing to pay a higher price for your common stock. An existing shareholder might then sell their investment in common stock for a gain.