Ukuzuza emnothweni ... Incazelo, izinhlobo, ukwakheka, ukusetshenziswa

Ukuzuza emnothweni yi-isilinganiso sezindleko zokubaluleka kwemikhiqizo ethengiswa ngokwemali elinganayo. Mayelana nokuthi ihlaziywa kanjani, ukuthi yenziwa kanjani, nokuthi isakazwa kanjani emnothweni wemakethe, sizoxoxa ngalokhu esihlokweni.

Ukubalwa kwezimali, inzuzo evamile kanye nezomnotho

Kunezinhlobo ezintathu zezinkomba zezimali. Inzuzo (accounting) inzuzo emnothweni - yilokho umehluko emanani wemikhiqizo ethengiswayo kanye nezindleko zokukhiqizwa kwayo. Umholo womsebenzi wezamabhizinisi ubizwa ngokuthi inzuzo evamile, yindleko yokukhiqiza. Futhi umehluko phakathi kokujwayelekile nokulinganisa imali kunomnotho. Inzuzo yangempela inqunywa umgomo oyinhloko - inani, ngoba inzuzo emnothweni ingumholo wemali yebhizinisi.

Kuvela ngaphansi kwesimo sokuthi imali engenayo ayihlanganisi nje kuphela, kodwa idlula zonke izindleko zangaphakathi nezangaphandle. Lokhu kuhlanganisa inzuzo evamile ngendlela yenzuzo enhlokodolobha. Ukuzama ukuthola izinzuzo ezinkulu kunesizathu sokuthi osomabhizinisi basebenzise izinsiza ngendlela efanele, ukunciphisa izindleko, ukuthuthukiswa kwentuthuko entsha kwezobuchwepheshe, ukusebenzisa ikhono lezesayensi, ukufeza inqubekela phambili kwezobuchwepheshe nokuvula ukukhiqizwa okusha.

Ngaphansi kwalezi zimo, inani lemali engenayo kusukela ezinhlotsheni zemisebenzi ehlongozwayo liyakhula, kufaka phakathi okuyinhloko, ngoba inzuzo emnothweni, okokuqala, ukukhula kwebhalansi, okuyisamba esiphelele kuzo zonke izinhlobo ezitholakalayo zomsebenzi.

Indlela amabhizinisi athola ngayo imali engenayo

Izinzuzo ezivela emabhizinisini zitholakala ekukhiqizeni okuyinhloko. Umsebenzi wensizakalo uletha kuphela ingxenye ethile yawo, eyakhiwe ngemuva kokusebenza kwezinsizakalo ezingezona zezimboni - ezokuthutha, ukwakhiwa, emsebenzini wezimboni ezixhasayo namabhizinisi athengisa imikhiqizo. Ngendlela efanayo, inzuzo (inzuzo) igcwaliswa ngokuhlinzeka ngezinsizakalo ezikhokhelwayo kubantu.

Kukhona nomsebenzi ongasebenziyo cishe kuwo wonke amabhizinisi, kungakhathaliseki ukuthi usayizi nobani bawo. Ibuye ithole inzuzo.

Ukubala umehluko kwenziwa phakathi kwezijeziso, izinhlawulo, izinhlawulo, okungukuthi, imali ekhokhelwe kanye nemali etholakalayo: ukuqasha kusuka ekulethweni kwezakhiwo zabo, imali engenayo ekusingatheni izintambo nokunye okunjalo. Lokhu kubhaliswa futhi kuzobhekwa njengenzuzo kwimisebenzi engeyona yokuthengisa.

Umphumela wezezimali webhizinisi

Izimo zanamuhla zenkinga, lapho zonke izinkampani zaleli zwe zifakwa khona, ziphoqelelwe ukuhlanganisa zonke izinsiza ezikhona zasemakhaya ezingaba, uma zingenwe, okungenani zigcine inzuzo ekhona ezingeni elifanayo. Ukubalwa nokuhlela umsebenzi wezomnotho manje yizingxenye eziyinhloko zokusebenza kahle kwebhizinisi. Inendima enkulu kulokhu idlala ngokuhlaziywa okubheka inkambo eqhubekayo yenqubo yezomnotho. Kubandakanya - ukuhlonza okusemandleni izindlela zokusebenzisa inzuzo.

Inzuzo nokubaluleka kwayo kubonisa zonke izinhlangothi ezibuthakathaka neziqinile zenkampani, futhi ukuhlaziywa kwemisebenzi yayo kusiza ukwenza isinqumo esihle sokuphatha. Ngenxa yalokhu, zonke izinqubo zezomnotho nobuhlobo ziphenywa ngokucophelela. Umphumela wezezimali webhizinisi, kanye nokuhlaziywa kwezindlela zokwenza imali, inquma izindlela ezihlelekile zokwakha izimali nokusetshenziswa okunengqondo kwazo. Ngendlela efanayo, ukuhlaziywa komsebenzi wezezimali kuyithuluzi lokubikezela kokubili izinkomba zomuntu kanye nayo yonke inzuzo yezomnotho ngokujwayelekile.

Ukulawulwa kwezezimali

Ngokuhlaziywa kwezezimali, ukuhamba kwemali ukugeleza kuyabhekwa, futhi ukulinganisa ukusetshenziswa kwenzuzo kuqinisekisiwe. Inzuzo kufanele ihlolwe ukuhambisana nezindinganiso kanye nemigomo yokusetshenziswa kwezinto ezibonakalayo nezemali, ngokuhambisana nezindleko.

Ukuhlaziywa kwezimali kunesisekelo solwazi oluthile - ukubika kwezimali. Imiphumela yalo isebenza njengabasebenzisi bangaphakathi (abaphathi nabaphathi) nabangaphandle - ababolekisi, abanikazi, abathengi, abahlinzeki, ama-exchange, consultants, abameli kanye nomshini wokunyathelisa.

Okubaluleke kakhulu ukusabalalisa inzuzo yenkampani, ukutadisha imingcele eyinhloko, ukuhlanganiswa kwesithombe esinembile nesinomgomo sesimo sayo ohlelweni lwezezimali. Ukulawula okunjalo kunemigomo yayo, okuhlose ukutadisha izindlela zokwenza umsebenzi wezezimali.

Izinhloso

Inhloso eyinhloko elandelwa ukuhlaziywa kwezezimali ukuthola ulwazi mayelana nokulahlekelwa kanye neholo, isakhiwo, nazo zonke izinguquko zayo ezikhokhweni kanye nempahla, izindawo zokuhlala nabakweleta nabanokweleta kanye nokusabalalisa inzuzo yenkampani. Umhlaziyi noma umphathi kulolu cala unesithakazelo kokubili isimo samanje kanye nesimo sekusasa eliseduze noma elikude. Lezi yimingcele yemigomo yezimali.

Imigomo enjalo ingafinyelelwa kanye nesisombululo seqoqo eliphelele lemisebenzi ehlobene. Imisebenzi yokuhlaziya kufanele icacise yonke inhlangano, ulwazi, ezobuchwepheshe, amathuba okusebenza. Ukuhlolwa kokusebenza kwezezimali kwebhizinisi kuhlale kungumphumela wokuhlaziywa kwezitatimende zemali.

Indlela yokuhlaziya yokuhlaziya

Isimiso esiyinhloko sokufunda ngokuhlaziywa kwemibiko siyadonsela - kusukela kujwayelekile kuze kube yinto ethile - isetshenziswe ngokuphindaphindiwe ngesikhathi sokuhlaziywa. Yilokho ukulandelana okunengqondo nokulandelana kwemicimbi yezenzakalo kanye nezomnotho kubalwa, isiqondiso sibonakalisiwe, izingxenye zenzuzo kanye namandla ezithonya zabo emiphumeleni yonke yomsebenzi ibalwa.

Izindlela eziyisisekelo

Izindlela eziyisithupha eziyisisekelo zokufunda amadokhumende wokubala zingahlukaniswa phakathi kweziningi ezikhona:

1. Ukuhlaziywa okuzungezile. Ngaphansi kwalo, isikhundla ngasinye sokubika siqhathaniswa nesikhathi esidlule.
2. I-vertical. Isakhiwo sinqunywa izinkomba zokugcina zezimali futhi umthelela wesimo ngasinye sokubika kulo mphumela wonke wembula.
3. Ukuhlaziywa kwethenda. Isikhundla ngasinye siqhathaniswa nenani lalawo angaphambilini, lapho isimo sithathwa khona - ukuthambekela okuyinhloko, ukuguquguquka kwalesi sibonakaliso, kukhishwe ukungahleliwe kwethonya nokuzikhethela ngezici ezithile. Lo mkhuba uveza izinkomba ezizokwenzeka esikhathini esizayo, ngakho-ke isibikezelo sesikhathi eside senziwa ngenzuzo yokukhiqiza.
4. Izinkomba ezihlobene nokuhlaziywa kwazo. Lokhu kubalwa kokusebenzisana kwezikhundla eziqondene nombiko noma izikhundla ezinhlobonhlobo zokubika ezithinta ukusebenzisana kwazo.
5. Ukuhlaziywa kuqhathanisa, ku-epulazini, lapho kuboniswa khona izinkomba ezifingqiwe zokubika eziqiniwe zenkampani, ezinxhasweni kanye nokuhlukana. Ngaphezu kwalokho, izinkomba zangaphakathi-epulazini zaleli bhizinisi ziqhathaniswa nalabo abathintekayo. Ngakho bancika ezinkampanini zamabhizinisi zanamuhla inzuzo emnothweni wemakethe.
6. Ukuhlaziywa kwezici. Ithonya lezinto eziqondene nomunye umphumela wenkomba kuhlaziywa ngokusebenzisa izindlela zokucwaninga zesitatimende se-stochastic noma deterministic. Lolu hlobo lokufunda kwemibiko luqondile, lapho amaphuzu okuphumela ephuliwe abe yizingxenye zezingxenye, futhi ahlanganiswe (abuyele emuva), lapho izingxenye zombiko ngamunye zihlangene kukhombisi jikelele yokusebenza.

Ukuhlaziywa kwezimali kwangaphandle

Izici zokuhlaziywa kwezimali zangaphandle zimi kanje:

• Izikhonzi zayo ziningi, ulwazi lomsebenzi wenkampani unesithakazelo kwinani elikhulu labasebenzisi;
• Izinhloso nezintshisekelo zezihloko zokuhlaziywa zihlukene;
• Kunezindlela ezijwayelekile, izindinganiso zokubika kanye nokubika;
• Ukuhlaziywa kugxile ekubikweni kwangaphandle, kokubika komphakathi;
• Imisebenzi yayo inqunyelwe ngenxa yesici sangaphambilini;
• Imiphumela ivulekile kubasebenzisi abafisa ukujwayela ulwazi mayelana nemisebenzi yenkampani.

Noma kunjalo, kungase kube namanzi angaphansi kwamanzi. Uma ukuhlaziywa kwezezimali kusekelwe kuphela ekubikweni kwezimali futhi kubonakala sengathi kungaphandle, okuqhutshwa ngaphandle kwebhizinisi ngezandla zama-counterparties ayo, ama-ejensi wombuso noma abanikazi, ayikavumeli ukudalula izimfihlo zempumelelo yale nkampani, ngoba okuqukethwe kokuhlaziywa kwangaphandle kuqukethe izinto ezithile kuphela. Izingxenye zenzuzo nezindlela zokuzifeza ngokuvamile zihlala zingaphandle kwezinto ezihlaziywayo, kuphela umphumela wezezimali kuphela owaziwayo.

Okuqukethwe

Ukuhlaziywa kwenziwa ngandlela-thile:

1. Izinkomba zokuzuza ngokuphelele zihlaziywa.
2. Izinkomba zokuhlomula ezihlobene zibhekwa.
3. Isimo sezezimali, ukuzinza emakethe, ukuthengiswa kwemali ebhalansi, i-Solvency yebhizinisi elinikeziwe lihloliwe.
4. Ukusebenza kahle kwemali mboleko kuhlaziywa.
5. Isimo sezezimali sebhizinisi siyatholakaliswa futhi ukulinganisa kwabanikezeli kubalwa ngesilinganiso.

Ukuhlaziywa kwezimali kwangaphakathi

Ulwazi oluhlukahlukene lwezomnotho ngemisebenzi yamabhizinisi lukhulu ngempela, futhi kunezindlela eziningi zokuzihlaziya. Idatha yezitatimende zezezimali kanye nokuhlaziywa okwenziwe ngesisekelo kuthiwa yi-classical method. Ukuhlaziywa kwangaphakathi kwezomnotho kwezomnotho kungumthombo oyinhloko wolwazi, okungeziwe ngeminye imininingwane kusuka ku-accounting system, idatha yokuqeqeshwa kokukhiqiza, ulwazi lokulawula nokuhlela, njalonjalo.

Okubaluleke kakhulu kwalolu lwazi kukulungiswa kokuphathwa. Isibonelo, ukuhlaziywa kwentuthuko yezimali kanye nokusebenza kwayo, ubuhlobo phakathi kwezindleko, inzuzo kanye nenzuzo kuyadingeka. Ukuhlaziywa kwangaphakathi kwezokuphathwa kwenzelwe ukubalwa kwemali yokukhiqiza ngenjongo yokwenza ucwaningo olunzulu lomnotho nokucwaninga yonke imisebenzi yezomnotho - ngabe ukusebenza kwayo kuphezulu.

Izici zokuhlaziywa ukuphathwa:

• Imiphumela igxile esiqondisweni sayo;
• Yonke imithombo yolwazi iyasetshenziswa;
• Ayikwazi ukulawulwa kusuka ngaphandle;
• Inkimbinkimbi egcwele ekuqhubeni, ukutadisha yonke imisebenzi yebhizinisi;
• Ukuphendula, ukuhlaziywa, ukuhlela nokuthatha izinqumo kuhlanganisiwe;
• Imiphumela ivalwe ngokugcwele ngokuhambisana nemfihlo yezohwebo.

Ukuhlaziywa ngenzuzo

Umsebenzi webhizinisi ngemiphumela yezezimali kubonakala kuyo yonke uhlelo lwezinkomba ezenza inzuzo. Ukucatshangelwa kwaso kuveza ubunzima obuthile, ngoba izinkomba eziningi azibonakali nje umphumela wezezimali, kodwa zinezinto eziningi ezihlukile. Ukuzikhethela kwabahlanganyeli bokushintshaniswa kwempahla kunzima ngoba izidingo zolwazi eziphathelene nombuso wangempela webhizinisi azivumi ukuhlangana. Ukuphatha ngokuyinhloko kunesithakazelo ekubunjweni nasekubunjisweni kwezinzuzo ezitholiwe, kanye nezici ezithinta ubukhulu bayo. Izintela zifuna ukuthola ulwazi, njengokwethenjelwa ngangokunokwenzeka, ngenzuzo yencwadi, okufaka ukudayiswa kwemikhiqizo, imali engenayo ngemva kokudayiswa kwempahla nokuningi okuvela ochungechungeni olufanayo.

Ngakho-ke, ukuhlaziywa kwezingxenye zenzuzo emnothweni akuyona into ecacile, kodwa ukuhlaziywa okuqondile okusiza ukuthuthukisa isu lokuziphatha elihlose ukunciphisa ukulahleka, izingozi zezezimali, njalo njalo. Lapha, okokuqala, sifunda izinto ezinjalo zebhizinisi njengezinguquko ezinkomba - ngayinye isikhathi sokuhlaziywa esinikeziwe - isakhiwo sabo kanye nezinguquko zifundwa, ukuguquguquka kwezinguquko eziningana zezikhathi zokubika (ngokwemvelo, ngendlela ejwayelekile) kuhlolwa.

Ukuhlala ekuthengisweni kwenzuzo yebhizinisi - izimali emva kokukhokhwa kwezintela kanye nokuncishiswa - kusetshenziswe, njengombandela, ngezidingo zebhizinisi ngokwayo, futhi lapha kuhlaziywa okuningiliziwe okudingekayo ngokukhethekile. Lokhu kwandisa ukukhiqizwa, nokwenyuka kwemali ekudleni okungenalo ukukhiqiza, nokuvikelwa kwemvelo, nokuqeqesha, nokudala izimali zomphakathi.