Ngā Huarahi Mahi i roto i te Kaute
He mara ako te kaute e whai wāhi nui ana ki te ao pakihi. Ki te kore he kaute, e kore e taea e ngā kamupene te tuhi tika, te tātari, me te ripoata i ā rātou mahi pūtea. Hei te ngākau o ngā mahi pakihi, kei te noho tonu te hiahia mō ngā tohunga kaute, ā, kei te piki haere tonu i runga i te uaua me te hihiri o te ōhanga o te ao. I roto i tēnei tuhinga, ka tūhuratia e mātou ngā whai wāhitanga mahi maha i roto i te kaute, tae atu ki ngā tūranga, ngā kawenga, me ngā tūmanakohanga ā-muri i roto i te umanga.
1. Kaikaute Tūmatanui
Ka mahi ngā kaikaute tūmatanui mā ngā umanga kaute e whakarato ana i ngā ratonga ki ngā momo kiritaki, arā, ngā tāngata takitahi me ngā umanga. He maha ā rātou arotake, te tohutohu tāke, me ētahi atu ratonga e pā ana ki te kaute. I tēnei tūranga, me tātari e ngā kaikaute tūmatanui ngā tuhinga pūtea kia tika ai, kia tūtohu ai hoki i ngā huringa e tika ana. Ko te noho hei kaikaute tūmatanui me whai tiwhikete, pērā i te Kaikaute Tūmatanui Whai Tiwhikete (CPA).
Te kawenga:
– Whakahaerehia ngā arotakenga pūrongo pūtea.
– Te whakarite me te tuku tāke.
– Te whakarato tohutohu pūtea ki ngā kiritaki.
– Te whakawhanake i ngā rautaki mō te whai huatanga o te taake.
Tohu Paetae:
Hei noho hei kaikaute tūmatanui whai raihana, me tutuki i ngā tāngata ngā whakaritenga mātauranga me ngā whakaritenga wheako, ā, me paahi hoki i te whakamātautau tiwhikete.
2. Kaitatau Whakahaere
Ka mahi ngā kaikaute whakahaere i roto i ngā whakahaere hei āwhina i ngā kaiwhakahaere ki te whakatau kaupapa pakihi. Ka whai wāhi rātou ki te tātari utu, te whakatakoto tahua, me te whakawhanake rautaki pakihi. He mahi nui anō tā ngā kaikaute whakahaere ki te whakamahere me te whakahaere i ngā mahi ā-roto o te kamupene.
Te kawenga:
– Te whakarite me te tātari i te tahua.
– Te aro turuki me te whakahaere i ngā utu.
– Te tātaritanga hua.
– Te whakarite i ngā pūrongo pūtea mō ngā whakahaere ā-roto.
Tohu Paetae:
Ko ngā tohu hei noho hei kaikaute whakahaere ko te tohu paetahi i roto i te kaute, i tētahi atu mara rānei e pā ana, me te wheako ki tētahi tūranga pūtea i roto i tētahi kamupene.
3. Kaitatau Pūtea
He tohunga ngā kaikaute ture ā-ture ki te tirotiro i te tinihanga me ngā hara pūtea. Ka mahi tahi rātou me ngā tari whakahaere ture, ā, he maha ngā wā ka whai wāhi rātou ki te whakaatu taunakitanga ki te kooti. E hiahiatia ana he pūkenga tātari koi me te māramatanga hohonu ki ngā ture me ngā whakaritenga pūtea mō tēnei mahi.
Te kawenga:
– Te tirotiro i ngā kereme tinihanga.
– Tātarihia ngā tuhinga pūtea mō ngā taunakitanga hapa.
– Te whakarato i ngā taunakitanga a ngā tohunga i te wā whakawakanga.
– Mahi tahi me ngā arotake hanganga ture.
Tohu Paetae:
He maha ngā wā e hiahiatia ana he tiwhikete pēnei i te CFE (Certified Fraud Examiner), hei tāpiritanga ki tētahi tohu mātauranga i roto i te kaute me ngā wheako ngaio e tika ana.
4. Kaikaute Taake
He tohunga ngā kaikaute taake ki te ture taake, ā, ka mahi tahi rātou me ngā tāngata takitahi me ngā pakihi hei whakarite i tā rātou tutuki i ngā whakaritenga taake, hei whakamahere mō ngā nama taake, me te whakaiti i ngā utu taake mā te whakamahere rautaki.
Te kawenga:
– Te whakarite i ngā pūrongo taake ā-tau.
– Te kōrerorero mō te whakamahere taake.
– Te whakamōhio i ngā kiritaki mō ngā huringa o ngā ture tāke.
– Me mahi kia whai hua te whakahaere taake.
Tohu Paetae:
Hei tāpiritanga ki te mātauranga me te wheako ki te taake, he maha ngā wā ka hiahiatia ngā tiwhikete pēnei i te EA (Enrolled Agent) me te CPA rānei.
5. Kaitātari ā-roto
Ka mahi ngā kaitātari ā-roto i roto i ngā whakahaere hei whakarite i te whai huatanga o te mahi me te tutuki i ngā ture me ngā tikanga ā-roto. Ka whakahaerehia e rātou ngā arotake ā-tau, ā, ka tūtohu i ngā whakapainga hei whakarei ake i te whakahaere mōrearea me ngā mana whakahaere ā-roto.
Te kawenga:
– Whakahaerehia ngā arotakenga mahi.
– Aromatawai i ngā tikanga whakahaere ā-roto.
– Te whakarite i ngā pūrongo arotake me ngā taunakitanga.
– Tāutuhia ngā wāhi hei penapena moni.
Tohu Paetae:
Hei tāpiritanga ki te mātauranga kaute, ki te whakahaere rānei, me whiwhi tohu tiwhikete pēnei i te CIA (Certified Internal Auditor).
6. Kaitohutohu Pūtea
Ka mahi tahi ngā kaitohutohu pūtea me ngā tāngata takitahi, ngā whakahaere rānei, ki te whakarato tohutohu me ngā rautaki pūtea, tae atu ki te whakamahere haumi, te whakahaere moni, me te whakamahere reti. Ka āwhina rātou i ngā kiritaki ki te whakatutuki i ā rātou whāinga pūtea mā te whakamahi i te tohungatanga ki te tātari pūtea me ngā rautaki haumi.
Te kawenga:
– Te whakarite i ngā mahere pūtea me ngā mahere haumi.
– Arotakehia te āhua pūtea o te kiritaki.
– Te whakarato i ngā taunakitanga haumitanga.
– Te aro turuki i te putea haumi.
Tohu Paetae:
He mea nui anō hoki ngā tiwhikete pēnei i te CFP (Certified Financial Planner) hei tāpiri atu ki te mātauranga me te wheako i roto i te ao pūtea.
7. Āpiha Pūtea Matua (CFO)
Ko te Tumu Whakahaere Pūtea (CFO) te kawenga mō ngā mahi pūtea katoa o tētahi whakahaere. He tūranga nui tā rātou i roto i te whakamahere rautaki me te whakatau taumata teitei, tae atu ki te whakahaere i ngā tīma kaute me te pūtea.
Te kawenga:
– Te tirotiro i ngā āhuatanga katoa o te pūtea a te kamupene.
– Te whakawhanaketanga rautaki pūtea.
– Te whakahaere tahua me ngā pūrongo pūtea.
– Te taunekeneke ki te poari whakahaere me ētahi atu kaipupuri hea.
Tohu Paetae:
Ko te tikanga, he tohu CPA ngā tāngata takitahi, he MBA rānei ā rātou, ā, he maha ngā tau o te wheako ki ngā tūranga whakahaere pūtea.
8. Kaitatau Kaute Kāwanatanga
Ka mahi tahi ngā kaikaute kāwanatanga me ngā hinonga tūmatanui ki te aroturuki me te ripoata i ngā moni whiwhi me ngā whakapaunga. Ka whakarite rātou kia whakahaerea paitia ngā rauemi tūmatanui, kia rite hoki ki ngā ture e tika ana.
Te kawenga:
– Te whakahiato i ngā pūrongo pūtea a te kāwanatanga.
– Aromatawai i te tutuki i ngā whakaritenga tahua.
– Te whakahaere i ngā arotake o ngā whare kāwanatanga.
– Te whakatakoto me te tātari i ngā kaupapa here pūtea.
Tohu Paetae:
I te nuinga o te wā ka hiahiatia he tiwhikete pēnei i te CGFM (Kaiwhakahaere Pūtea Kāwanatanga Tiwhikete) hei tāpiri atu ki te mātauranga kaute, ki te whakahaere tūmatanui rānei.
Ngā Tūmanako ā-Mārama mō te Kaute
I te mea kua piki haere te uaua o te ōhanga o te ao, ngā ture pūtea pakari, me te riri o te hara ipurangi, ehara i te mea he mea nui anake te mara kaute engari kei te whanake tonu, kei te huri haere tonu hoki. Kei te whai wāhi nui hoki ngā hangarau pēnei i te matauranga horihori me te tātari raraunga nui ki te whakarerekē i te huarahi mahi a ngā kaikaute, e whakarato ana i ngā momo taputapu mō te tātari pai ake me te tika. He kanapa ngā tūmanakohanga mahi i roto i te kaute, me te nui o te hiahia mō ngā tohunga mohio me ngā tohunga whai tiwhikete.
Whakamutunga
He maha ngā ara mahi whakahihiri, wero hoki kei roto i te mara kaute, mai i te arotake, te taake, me te tirotiro ture ki te whakahaere pūtea me te tohutohu. Ahakoa kei te hiahia koe ki tētahi mahi e aro ana ki te rangahau pūtea, ki te whakamahere rautaki rānei, mā te whakangungu me te tiwhikete tika ka taea te whakatuwhera i ngā tatau ki te whānuitanga o ngā whai wāhitanga. Mā te whakapau kaha me te whakapau kaha ki te ako me te whanaketanga, ka taea e ngā tohunga kaute te whakatutuki i te hiranga i roto i tēnei mara he pānga nui ki te ao pakihi.
