Accounting kanye nokuhlaziywa ukusetshenziswa kwezimali ezimpahleni ezingasuki phansi

Noma yimuphi usomabhizinisi ebhekene nenkinga uma umshini wakhe ibhizinisi uqala ukulahlekelwa umfutho futhi zidinga eyengeziwe lokutshala izimali. Ngalesi sikhathi, umnikazi wenkampani has ukukhetha - ukuzwa yokukhiqiza Ochwepheshe yabo futhi ngokushesha ukuthenga imishini emisha, imishini, ukwakha izindawo? Noma ukulalela iseluleko bezimali, futhi siyambonga, okokuqala kunakho konke, ukwenza ukuhlaziya ezimpahleni ezingasuki phansi, elibonisa ngokucacile isidingo eyengeziwe capital investment?

ezimpahleni ezingasuki phansi (amafa) i ibhizinisi noma inhlangano - bayimpahla eziphathekayo abahilelekile ukukhiqizwa, ngempilo inkonzo ngaphezu konyaka owodwa, ngesikhathi esifanayo ulondoloze isimo ukufaneleka kwakho. I ezimali idatha ukutshalwa dolobha afakiwe ngezindleko futhi ngokuhamba kwesikhathi ekuphileni izindleko zabo ingxenye icala ukuba izindleko zokukhiqiza esebenzisa kwentengo.

ezimpahleni ezingasuki phansi wamabhizinisi nezinhlangano zihlukaniswe ukukhiqizwa, okuyinto iqhaza ngqo ukudalwa izindleko zokukhiqiza futhi okungezona ukukhiqizwa - bengaphumi ukukhiqizwa, kodwa ibalulekile, ezifana ukubaluleka komphakathi.

Accounting kanye nokuhlaziywa amathuluzi main ukuvumela ukwenza isici inkampani ku nemingcele ezilandelayo:

• Ukuhlinzekwa ibhizinisi kanye amayunithi zako ezisemqoka zokukhiqiza kanye non-ukukhiqizwa amafa;
• Izinga ukukhiqiza ibhizinisi namafa non-fixed, usebenzisa yangasese futhi generalising izinkomba;
• Dynamics of izinguquko amafa kanye uchaze izimbangela;
• Ukuphumelela, inzuzo, bahlanganyele izindleko zokukhiqiza, kanye nezinye izinkomba esebenza kwezomnotho capital ukutshalwa kwezimali.

Ukuze afeze ukuhlaziya ezimpahleni ezingasuki phansi, kubalulekile ukuba baqoqe evela emithonjeni elandelayo yokubika ibhizinisi:

• ibhalansi ukusebenza izindleko izilinganiso;
• izitatimende izinguquko ezimpahleni ezingasuki phansi;
• yokusungula amashidi;
• izenzo esiholele ekusulweni kokubhalisa;
• izilinganiso izindleko;
• akhawunti ikhadi kanye yokusungula uhlu ezimpahleni ezingasuki phansi;
• iphasiphothi lobuchwepheshe;
• Izinto amasheke kanye ukubalwa kwezimali.

Ukuhlaziywa kwamafa elimisiwe amabhizinisi kanye nezinhlangano esekelwe ekubaleni izinkomba esibonisa isakhiwo, lizinga Dynamics shintsho, kanye ukushuba ukusetshenziswa:

• Isilinganiso Inani lonyaka ka izimpahla fixed - ukhombisa amazinga kanye namandla okubakhona inhlangano yezokuphepha noma ibhizinisi fixed assets.
• ukugqoka isici - inkomba jikelele ibalwa sokuhlukanisa inani bafake ku izindleko zokuqala.
• Coefficient zokuphila - ibonisa isimo izindlela ezifanele ukusetshenziswa.
• Isibuyekezo Coefficient - kubonisa ukushuba kokuthola lokutshala izimali.
• Coefficient nokulahla - ibonisa umfutho lwezikhwama zomhlalaphansi.
• Capital umkhiqizo. Le nkomba ibonisa kahle capital ukutshalwa kwezimali kanye ibalwa sokuhlukanisa ivolumu lezimpahla okukhipha (inzuzo, ezingenayo) ukulinganisa isilinganiso value yaminyaka yonke kwezimali ezimpahleni ezingasuki phansi.
• Capital-labour isilinganiso - uchaza nabezokuphepha kwenhlangano noma ibhizinisi fixed assets.
• Amandla ukusetshenziswa dolobha umthamo ibhizinisi ebonakala olunzulu ukubala Coefficient futhi umthwalo ebalulekile ebanzi.

Kufanele futhi ishiwo amafa non-ekhiqizayo, badlala indima ebalulekile ezihlobene ngcono inhlalakahle izisebenzi ibhizinisi. ukutshalwa kwezimali engeziwe ekwakheni futhi kuhlomisa ka izinkulisa, izibhedlela, izakhiwo zokuhlala, izinkundla nenzuzo zezinto ezibonakalayo nezingokomoya ejwayelekile yamasiko esiphilayo abasebenzi, okuyinto ekugcineni kuba nomphumela omuhle phezu kwesilinganiso sokudlondlobala zomsebenzi ukukhiqiza, ukunciphisa izindleko zokukhiqiza kanye nemiphumela yezimali ka-inkampani.

Ukuhlaziya yizinkomba zezomnotho eziyinhloko kusivumela ukuxazulula inkinga yokunquma ukusebenza nokusetshenziswa kwemishini, izindawo zokuphepha, izimoto kanye nezinye izikhungo ukukhiqizwa ibhizinisi. Ngakolunye uhlangothi, ukuhlaziywa amafa elimisiwe amabhizinisi kanye nezinhlangano kwenza kube nokwenzeka ukuba embule zigcine kufihlwe ukwandisa nekusebenta ukusetshenziswa kwezimali, nokuhlonza izinyathelo ezifanele ukuze ngithuthukise isimo sakhe nokuphepha, ukuhlola ngokunemba kanye yiqiniso kwalesi bhala-off lezinto, ukunquma ukuthi kuphinde kutshalwe izimali ezengeziwe.