Ngā Mahi Kaute i roto i ngā Whakahaere
Pendahuluan
I roto i te ao pakihi uaua, e whanake tonu ana, he mea nui te mahi kaute. Ehara i te mea ko ngā tuhinga pūtea anake, ko ngā tataunga hua me ngā mate rānei te kaupapa kaute; koia te pou tuara e tautoko ana i te whakatau rautaki i roto i tētahi whakahaere. Ka hono te mahi kaute i ngā momo āhuatanga o roto i tētahi whakahaere, mai i te tātari pūtea ki te pūrongo pumau. Ka matapakihia e tēnei tuhinga ngā momo mahi kaute me te pānga ki te angitu o te whakahaere.
Ngā Mahi Taketake o te Kaute
Te Tuhi i ngā Whakawhitiwhitinga Pūtea
Ko te mahi matua o te kaute ko te tuhi i ngā whakawhitiwhitinga pūtea. Me tuhi tika i ia whakawhitiwhitinga e puta ana i roto i tētahi whakahaere hei aroturuki i ngā rerenga moni e tomo mai ana, e puta atu ana hoki. Kei roto i tēnei tukanga ko te tuhi i ngā whakapaunga, ngā moni whiwhi, ngā rawa, me ngā nama. Mā te pupuri tika i ngā rekoata, ka taea e te whakahaere te whai pikitia mārama mō tōna āhua pūtea o nāianei.
Te Whakarite i ngā Pūrongo Pūtea
Ko ngā pūrongo pūtea te hua whakamutunga o te tukanga kaute. Kei roto i ēnei pūrongo te pūrongo moni whiwhi , te pepa toenga, me te pūrongo rere moni. Ka whakaratohia e te pūrongo moni whiwhi ngā mōhiohio mō ngā moni whiwhi me ngā whakapaunga i roto i tētahi wā motuhake, ko te pepa toenga ia ka whakaratohia he tirohanga poto o ngā rawa, ngā nama, me te hea i tētahi wā motuhake. Ka whakaatuhia e te pūrongo rere moni te āhua o te whakaputa me te whakamahinga o te moni i roto i ngā mahi pakihi.
Te Tirotiro me te Whakahaere Pūtea
He taputapu aroturuki me te whakahaere te kaute, e whakarite ana kia whakahaerehia ngā whakawhitiwhitinga me ngā whakapaunga katoa i runga anō i ngā kaupapa here me ngā tikanga kua whakatūria. He mea nui tēnei hei ārai i te tinihanga, te pirau, me te moumou moni. Mā te pūnaha aroturuki pūtea whai hua ka taea e ngā kaiwhakahaere te kite me te whakatika wawe i ngā raruraru pūtea.
Ngā Mahi Rautaki o te Kaute
Te whakatau kaupapa
Ko tētahi o ngā mahi rautaki matua o te kaute he tautoko i te whakatau kaupapa. Me whiwhi ngā kaiwhakahaere me ngā kaiārahi whakahaere i ngā mōhiohio pūtea tika, hou hoki hei whakatau kaupapa whai whakaaro. Hei tauira, ko ngā whakataunga e pā ana ki te haumi, te whakawhānui pakihi, te whakaiti utu, te utu hua rānei, e whakawhirinaki katoa ana ki ngā raraunga pūtea e whakaratohia ana e ngā pūnaha kaute.
Te Whakamahere me te Tahua
He wāhanga nui o te tukanga whakahaere i roto i tētahi whakahaere te whakamahere me te whakatakoto tahua. Ko te kaute te pūtake mō te whakamahere mō te wā roa me te wā poto mā te whakawhanake i ngā tahua tūturu i runga i ngā raraunga o mua me ngā matapae ā meake nei. Mā te tahua tika, ka taea e te whakahaere te whakamahere i ngā whakapaunga me ngā moni whiwhi kia pai ake te whai hua, ā, hei āwhina i te whakatutuki i ngā whāinga rautaki me ngā whāinga.
Aromatawai Mahi
He mea nui anō hoki te mahi kaute i roto i te aromatawai mahi. Mā ngā pūrongo pūtea me te tātari kaute ka āwhina i te aromatawai i te mahi whakahaere me te mahi pūtea a te whakahaere. Mā te whakataurite i ngā hua tuturu ki ngā tahua, ki ngā whāinga kua whakaritea rānei, ka taea e ngā kaiwhakahaere te tautuhi i ngā wāhi hei whakapai ake. Mā te aromatawai mahi tonu ka taea e ngā whakahaere te whakarerekē i ngā rautaki me ngā mahi kia pai ake ai te whai huatanga me te whai huatanga.
Te Tūranga o te Kaute i roto i te Whakatutukitanga me te Whakahaere
Te Tirotiro Ture me te Whakatutukitanga
I roto i ngā mana whakahaere maha, me tutuki e ngā whakahaere ngā ture me ngā paerewa kaute. Mā te mahi kaute ka whakarite kia tutuki ngā tuhinga pūtea a te whakahaere i ngā ture e tika ana, pērā i ngā Paerewa Pūrongo Pūtea o te Ao (IFRS) me ngā Mātāpono Kaute Whānui kua Whakaaetia (GAAP). He mea nui te tutuki i ēnei paerewa, ehara i te mea hei karo i ngā whiu ture anake, engari hei pupuri hoki i te pono me te māramatanga o ngā pūrongo pūtea.
Pūrongo Taake
He wāhanga nui o te kaute tāke te pūrongo tāke i roto i tētahi whakahaere. Mā te mahi kaute, ka taea e ngā whakahaere te whakarite me te tuku pūrongo tāke tika me te wā tika. Ki te kore e tukuna tika ngā whakahokinga tāke, ka hua ake he whiu nui me ētahi atu take ture. Mā te kaute ka āwhina kia tutukihia ngā herenga tāke katoa, ā, kia whakamahia tika hoki ngā whakatenatena me ngā tangohanga tāke katoa e wātea ana.
Te Tūranga o te Kaute i roto i te Auahatanga me te Huringa
Kaute Whakahaere
Mā te kaute whakahaere ka whakaratohia ngā mōhiohio me ngā tātari e tika ana mō te whakahaere o ia rā me te whakatau rautaki. Kei roto i tēnei ko te tātari utu, te hua o te hua, te tātari taurite, me ētahi atu. Mā te whakamahi i ngā raraunga kaute taipitopito, ka taea e ngā kaiwhakahaere te tautuhi i ngā whai wāhitanga penapena utu me te whakapai ake i te whai huatanga o te whakahaere.
Kaute Tauwhiro
I tēnei ao hou, he maha ngā whakahaere kei te tīmata ki te aro ki ngā take pumau me te kawenga pāpori. Ko te kaute pumau, te kaute taiao rānei, e uru ana ki te ripoata i ngā pānga pāpori me te taiao o ngā mahi pakihi. Ka āwhina tēnei i ngā whakahaere, ehara i te mea ko te pupuri i tō rātou ingoa pai me te whakaiti i ngā pānga kino ki te taiao, engari ko te hanga hononga kaha ake ki ngā kaipupuri hea.
Te Tūranga o te Hangarau i roto i te Kaute
Kua kawea mai e te hangarau tētahi panonitanga nui i roto i te ao kaute. Ko te Pūnaha Mōhiohio Kaute (AIS) he taputapu e whakauru ana, e whakahaere aunoa ana hoki i ngā tukanga kaute, mai i te tuhi i ngā whakawhitiwhitinga ki te whakarite i ngā tauākī pūtea . Mā te whakamahi i te AIS, ka taea e ngā whakahaere te whakanui ake i te tere, te tika, me te whai huatanga o te whakahaere raraunga pūtea.
Raraunga Nui me te Tātari
I tēnei wā o ngā raraunga nui, ka whakamahia hoki e te kaute ngā tātari raraunga hei whakarato i ngā māramatanga hōhonu. Mā te tātari raraunga ka taea te tātari whai hua ake i ngā raraunga kaute me te matapae tika mō ngā au o te heke mai. Ka āwhina tēnei ki te whakatau kaupapa whai whakaaro me te rautaki.
Haumarutanga Raraunga
He mea nui te haumarutanga raraunga o te kaute o ēnei rā. I te pikinga ake o ngā tūmomo riri ipurangi, me whakarite e ngā whakahaere kei te tiakina ā rātou raraunga pūtea. Ko te hangarau whakamunatanga, ngā pareārai ahi, me ngā pūnaha manatoko ētahi o ngā mahi ka taea te mahi hei pupuri i te pono me te muna o ngā raraunga kaute.
Whakamutunga
I tēnei ao e kī ana i ngā wero me te whakataetae, he mea nui te mahi kaute ki te angitu o te whakahaere. Mai i ngā mahi taketake pēnei i te tuhi i ngā whakawhitiwhitinga me te whakarite i ngā tauākī pūtea, ki ngā mahi rautaki pēnei i te tautoko i te whakatau kaupapa me te aromatawai mahi, ka whakaratohia e te kaute he turanga pakari mō ngā mahi whakahaere. Hei tāpiri, ka āwhina te kaute i ngā whakahaere ki te whakatutuki i ngā ture e tika ana, ki te whakahaere i ngā mōrearea, me te whakamahi i ngā whai wāhitanga auaha.
I te taha o ngā whanaketanga hangarau, kei te whanake tonu te tūranga o te kaute, ā, kei te piki haere te hiranga ki te whakahaere whakahaere. Nō reira, he mea nui te māramatanga hōhonu me te whakamahi tika i ngā mahi kaute hei whakatutuki i te painga whakataetae me te pumau mō te wā roa. Ehara i te mea he taputapu whakahaere pūtea noa iho te kaute, engari he pou matua hoki e tautoko ana i ngā āhuatanga whakahaere me ngā rautaki katoa o tētahi whakahaere.
