Lingaliro la Zinthu Zofunika mu Malipoti Azachuma
Kufunika kwa zinthu zofunika ndi chimodzi mwa mfundo zofunika kwambiri pa nkhani ya maakaunti ndi malipoti azachuma. Kumathandiza makampani, owerengera ndalama, ndi ogwiritsa ntchito malipoti azachuma kudziwa zomwe ayenera kupereka, momwe ziyenera kukhalira zatsatanetsatane, komanso momwe angayang'anire zotsatira za zolakwika kapena zosiyidwa m'zolemba. Popanda kufunika kwa zinthu zofunika, malipoti azachuma amatha kukhala ovuta kwambiri, okhala ndi tsatanetsatane wosayenera, kapena ofupikitsa kwambiri, osatchula mfundo zofunika zomwe zingakhudze zisankho za ogwiritsa ntchito.
Kumvetsetsa Zinthu Zamtengo Wapatali
Kawirikawiri, mfundo zofunika zimatanthauza kufunika kwa chidziwitso cha akaunti chomwe, ngati sichinatchulidwe kapena kufotokozedwa molakwika, chingakhudze zisankho zachuma za ogwiritsa ntchito mawu azachuma. Mfundozi zimaonedwa kuti ndi zofunika ngati zingasinthe zigamulo za magulu omwe amagwiritsa ntchito mawu azachuma, monga osunga ndalama, obwereketsa, oyang'anira, owongolera, kapena ena okhudzidwa.
Mwachidule, zinthu zakuthupi sizimakhala ndi muyeso wolondola komanso wokhazikika nthawi zonse. Zimatengera momwe kampaniyo ilili, kukula kwa ntchito, mtundu wa malonda, ndi zosowa za ogwiritsa ntchito. Chifukwa chake, zinthu zakuthupi si nambala yokha, koma nkhani yaukadaulo yomwe imaphatikiza zinthu zowerengera ndi zolondola.
Cholinga Chogwiritsira Ntchito Lingaliro la Zinthu Zamtengo Wapatali
Kugwiritsa ntchito mfundo zofunika kumathandiza kuti malipoti azachuma akwaniritse zolinga ziwiri zazikulu. Choyamba, kumawonjezera kufunika kwa chidziwitso. Malipoti azachuma ayenera kukhala ndi chidziwitso chomwe chikufunikadi popanga zisankho. Chachiwiri, kumawonjezera luso lokonzekera malipoti. Si zochitika zonse zomwe zimafuna njira zovuta kwambiri zowerengera ndalama; zochitika zazing'ono zomwe sizikhudza zisankho za ogwiritsa ntchito zimatha kuonedwa mosavuta.
Kuphatikiza apo, zinthu zofunika zimathandizanso kwambiri pa ndondomeko yowerengera ndalama. Owerengera ndalama amagwiritsa ntchito zinthu zofunika popanga njira zowerengera ndalama, kuzindikira madera omwe ali pachiwopsezo chachikulu, ndikuwunika ngati malipoti azachuma onse aperekedwa moyenera.
Zinthu Zofunika Poganizira Zambiri
Njira yowerengera imayesa zinthu zofunika kutengera kukula kwa chiwerengerocho. Mwachitsanzo, kulakwitsa kwa Rp50 miliyoni sikungakhale kofunikira kwa kampani yayikulu yokhala ndi chuma chonse cha Rp50 trilioni, koma kungakhale kofunikira kwambiri kwa bizinesi yaying'ono yokhala ndi phindu la pachaka la Rp200 miliyoni.
Mwachizolowezi, pali miyeso ingapo yomwe nthawi zambiri imagwiritsidwa ntchito kudziwa malire a zinthu, kuphatikizapo:
1. Peresenti ya phindu lisanaperekedwe msonkho: nthawi zambiri imagwiritsidwa ntchito kumakampani okhazikika komanso okonda phindu.
2. Peresenti ya ndalama zomwe amapeza: imagwiritsidwa ntchito ngati phindu likusinthasintha kapena ndi laling'ono.
3. Peresenti ya katundu yense kapena equity: yofunikira pa mafakitale ena monga makampani oika ndalama kapena mabanki.
4. Peresenti ya ndalama zonse: imagwiritsidwa ntchito m'mabungwe osachita phindu kapena mabungwe omwe amayang'ana kwambiri kuwongolera ndalama.
Komabe, ndikofunikira kumvetsetsa kuti kuchuluka kumeneku si njira yokhazikika pazochitika zonse. Kutsimikiza koyenera kuyenera kuganizira mtundu wa bizinesi, kusasinthasintha kwa magwiridwe antchito, ndi zosowa za ogwiritsa ntchito lipotilo.
Zinthu Zamtengo Wapatali Kuchokera ku Malingaliro Abwino
Nthawi zina, ziwerengero zochepa zimatha kuonedwa kuti ndi zofunika chifukwa cha zinthu zina. Mwachitsanzo:
- Zolakwika zomwe zimapangitsa kampani kuoneka ngati ikukwaniritsa kapena kulephera kukwaniritsa zomwe zili mu pangano la ngongole.
- Zochitika zokhudzana ndi anthu ogwirizana zomwe zingayambitse kusamvana kwa chidwi.
- Zolakwika zomwe zimakhudza momwe phindu limayendera, mwachitsanzo kuyambira kutayika mpaka phindu lochepa.
- Chidziwitso chokhudzana ndi kutsatira malamulo ndi malamulo, monga chindapusa kapena zilango.
- Mauthenga okhudza zinthu zosayembekezereka, milandu, kapena zoopsa zomwe zingakhudze mbiri ya munthu.
Mbali iyi ya khalidwe ikuwonetsa kuti chuma sichingadziwike pongoyang'ana kuchuluka kwa ndalama zomwe zagwiritsidwa ntchito. Mtundu wa malonda ndi momwe amakhudzira momwe ogwiritsa ntchito amaonera zinthu ndizofunikira kwambiri.
Zofunika pa Kupereka ndi Kuulula
Lingaliro la zinthu zofunika silimangogwira ntchito pa ziwerengero zomwe zili mu lipoti la ndalama kapena balance sheet, komanso pa zomwe zafotokozedwa mu zolemba za malipoti azachuma. Kuwulula kwambiri kungapangitse kuti ogwiritsa ntchito asamazindikire zambiri zofunika, pomwe kuwululira kochepa kwambiri kungapangitse kuti anthu asocheretse.
Chifukwa chake, okonzekera malipoti azachuma ayenera kusankha mfundo zoyenera. Mwachitsanzo, mfundo zowerengera ndalama zomwe zimakhudza kwambiri kuyeza katundu ndi ngongole ziyenera kuwululidwa momveka bwino. Mosiyana ndi zimenezi, mfundo zomwe zili ndi zotsatira zochepa komanso zomwe sizigwiritsidwa ntchito kawirikawiri zingakhale zokwanira ndi kufotokozera mwachidule.
Zinthu zofunika zimakhudzanso kuchuluka kwa kusonkhanitsa chidziwitso. Makampani ayenera kuganizira ngati chinthu chiyenera kuperekedwa padera kapena ngati chingaphatikizidwe ndi zinthu zina. Ngati chinthucho ndi chachikulu mokwanira kapena chili ndi mawonekedwe osiyana omwe ndi ofunikira kwa ogwiritsa ntchito, kufotokozera padera ndikoyenera kwambiri.
Zofunika pa Kuwunika Maakaunti
Mu kafukufuku, zinthu zofunika zimagwiritsidwa ntchito popanga njira yowunikira. Ofufuza amakhazikitsa zinthu zofunika kukonzekera kuti adziwe kuchuluka kwa mayeso omwe ayenera kuchitika. Kuphatikiza apo, ofufuza amakhazikitsa zinthu zofunika kuchita, malire ochepa omwe amagwiritsidwa ntchito kuchepetsa chiopsezo chakuti kuchuluka kwa zolakwika zomwe sizinapezeke komanso zomwe sizinakonzedwe kudzaposa zinthu zofunika kukonzekera.
Pamapeto pa kafukufuku, wowerengera ndalama amawunika zolakwika zonse zomwe zapezeka, zomwe zakonzedwa komanso zomwe sizinathetsedwe, kuti adziwe ngati malipoti azachuma akupitilizabe kuperekedwa moyenera. Ngati zolakwikazo zapitirira mulingo wofunikira, wowerengera ndalama angapemphe kusintha. Ngati oyang'anira akutsutsa ndi momwe zotsatira zake zikuonedwa kuti ndi zofunika, malingaliro a owerengera ndalama angasinthidwe.
Mavuto Okhudza Kugwiritsa Ntchito Zinthu Zofunika
Ngakhale lingaliro la zinthu zakuthupi likumveka losavuta, kugwiritsa ntchito kwake kumabweretsa zovuta. Choyamba, zinthu zakuthupi zimadalira kwambiri kuweruza kwa akatswiri, zomwe zingayambitse kusiyana kwa kuwunika pakati pa okonzekera malipoti, owerengera ndalama, ndi oyang'anira. Chachiwiri, makampani ambiri amachita zochitika zovuta kapena zachilendo, monga zida zachuma zochokera kuzinthu zoyambira, kugula, kapena kukonzanso, zomwe zimapangitsa kuti kutsimikiza kwa zinthu zakuthupi kukhale kovuta kwambiri. Chachitatu, kukakamizidwa kuchokera kumagulu amkati kapena akunja kungakhudze zisankho zokhudzana ndi zomwe zimaonedwa kuti ndi zofunika, makamaka pankhani yokwaniritsa zolinga za phindu kapena kutsatira mapangano a ngongole.
Mu nthawi ya kuwonekera poyera kwa chidziwitso, lingaliro la zinthu zakuthupi likukumananso ndi kusintha kwa ziyembekezo za ogwiritsa ntchito. Ogulitsa ndalama ndi omwe akukhudzidwa akuda nkhawa kwambiri ndi nkhani zomwe sizili zachuma monga kukhazikika, kayendetsedwe ka boma, komanso momwe zinthu zilili. Izi zayambitsa zokambirana zambiri zokhudza zinthu zakuthupi, kuphatikizapo zinthu ziwiri, zomwe zimaganizira momwe kampani imakhudzira chilengedwe ndi anthu komanso momwe imakhudzira magwiridwe antchito azachuma a kampaniyo.
Mapeto
Lingaliro la zinthu zofunika ndi maziko ofunikira kwambiri pa malipoti azachuma chifukwa limatsimikizira kuti ndi chidziwitso chiti chomwe chili chofunikira kwa ogwiritsa ntchito. Zinthu zofunika sizimangodalira kukula kwa chiwerengero, komanso momwe zinthu zilili komanso mtundu wa chidziwitsocho. Pomvetsetsa zinthu zofunika pamlingo ndi khalidwe, makampani amatha kukonzekera malipoti ophunzitsa, ogwira ntchito bwino, komanso odalirika. Pakadali pano, owerengera ndalama amagwiritsa ntchito lingaliro ili kuti atsimikizire kuti malipoti azachuma onse aperekedwa mwachilungamo osati mosokeretsa. Pamapeto pake, kugwiritsa ntchito bwino zinthu zofunika pankhaniyi kudzathandiza kuti zisankho zachuma zipangidwe kutengera malipoti azachuma.
