Kuzindikira ndi Kuyeza Katundu mu Akaunti
Katundu ndi chimodzi mwa zinthu zofunika kwambiri mu malipoti azachuma chifukwa zimasonyeza chuma chomwe bungwe limayang'anira ndipo chikuyembekezeka kupereka phindu la zachuma mtsogolo. Momwe kampani imazindikira ndikuyesa katundu zimakhudza kwambiri momwe ndalama zake zilili, magwiridwe antchito, ndi zisankho za ogwiritsa ntchito malipoti azachuma, monga osunga ndalama, obwereketsa, oyang'anira, ndi owongolera. Mu akaunti yamakono, kuzindikira ndi kuyeza katundu sikopanda tsankho; zonse ziwiri zimadalira dongosolo loyenera la malingaliro ndi miyezo yowerengera ndalama (monga, PSAK ikugwiritsa ntchito IFRS). Nkhaniyi ikufotokoza mfundo zoyambira, zofunikira, njira, ndi zovuta zenizeni pakuzindikira ndi kuyeza katundu.
Lingaliro la Chuma ndi Makhalidwe Ake
Kawirikawiri, chuma chimatanthauzidwa ngati chuma chomwe chimayendetsedwa ndi bungwe chifukwa cha zochitika zakale ndipo kuchokera pamenepo phindu la zachuma lamtsogolo likuyembekezeka kupita ku bungwe. Tanthauzoli likugogomezera zinthu zitatu zazikulu: (1) kukhalapo kwa chuma, (2) bungweli lili ndi ulamuliro pa icho, ndipo (3) phindu la zachuma lamtsogolo likuyembekezeka kupita ku bungweli.
Kulamulira ndi kusiyana kwakukulu pakati pa "kukhala ndi" ndi "kulamulira." Kampani ikhoza kulamulira katundu popanda kukhala ndi umwini wonse wovomerezeka (mwachitsanzo, ufulu wogwiritsa ntchito katundu wobwerekedwa motsatira miyezo ina), bola ngati bungweli lingapeze phindu lazachuma ndikuletsa ena kupeza phindulo. Kuphatikiza apo, katunduyo ayenera kuchokera ku chochitika chakale, monga kugula, kumanga, kapena kupereka, kapena kuchokera ku malonda monga kugulitsa ngongole komwe kumabweretsa akaunti yolandirira.
Kuzindikira Katundu
Kuzindikira katundu ndi njira yophatikizira chinthu mu lipoti la zachuma (balance sheet) pamene chinthucho chikukwaniritsa tanthauzo la katundu ndi zofunikira zodziwika zomwe zakhazikitsidwa ndi muyezo. Zofunikira zozindikira nthawi zambiri zimaphatikizapo zinthu ziwiri:
1. N'zotheka kuti phindu la zachuma lamtsogolo lidzapita ku bungweli.
Izi zikutanthauza kuti pali chidaliro chokwanira kuti katunduyo apereka phindu, monga ndalama zolowera, kusunga ndalama, kapena kuwonjezeka kwa ndalama.
2. Mtengo wogulira katundu kapena mtengo wake ukhoza kuyezedwa modalirika (wodalirika kuyeza).
Ngati mtengo wa katundu sungadziwike bwino, kuzindikira m'mabukhu azachuma kumakhala kovuta. Nthawi zina, chinthucho chingawululidwe m'mabukhu a mabukhu azachuma okha.
Zitsanzo za kugwiritsa ntchito kuzindikira: katundu wosungidwa m'sitolo amavomerezedwa pamene kampani ikupeza ulamuliro pa katundu ndipo imakhala ndi zoopsa/mphoto zazikulu, ndalama zolandirira zimavomerezedwa pamene kampaniyo ili ndi ufulu wolandira ndalama, pomwe katundu wokhazikika amavomerezedwa pamene kampaniyo ikupeza katunduyo ndipo katunduyo ali okonzeka kugwiritsidwa ntchito kapena adzagwiritsidwa ntchito popanga phindu la zachuma mtsogolo.
Kuyeza Katundu: Maziko ndi Cholinga
Katundu akangodziwika, funso lotsatira ndi lakuti: kodi ayenera kulembedwa ndalama zingati? Kuyeza katundu ndi kudziwa ndalama zomwe ziyenera kunenedwa pa katunduyo akangodziwika koyamba komanso m'nthawi zina. Cholinga cha kuyeza ndikupereka chidziwitso choyenera komanso chodalirika. Komabe, pali kusiyana pakati pa kufunika kwake (monga mtengo woyenera, womwe umayerekeza momwe msika ulili) ndi kudalirika (monga mtengo wakale, womwe umachokera ku umboni wa malonda).
Ndondomeko ya malingaliro ndi miyezo yowerengera ndalama imazindikira maziko angapo oyambira oyezera, kuphatikiza mtengo wakale, mtengo wolondola, mtengo wopezeka, mtengo wapano, ndi mtengo wapano. Kusankha maziko oyezera kumadalira mawonekedwe a katundu ndi zolinga za malipoti.
Kuyeza Koyamba
Kawirikawiri, katundu amayesedwa poyamba pa mtengo wake. Mtengo umaphatikizapo mtengo wogulira, misonkho yochokera kunja, misonkho yosabwezedwa, mayendedwe, kukhazikitsa, ndi zina zomwe zimachitika pobweretsa katunduyo pamalo ake komanso momwe alili okonzeka kugwiritsidwa ntchito. Ndalama zogulira ndi kuchotsera zimachepetsa mtengo.
Pa katundu wopezedwa kudzera mu kusinthana kapena kugulitsa kosakhala ndalama, muyeso ukhoza kutengera mtengo woyenera wa katundu wolandiridwa kapena katundu woperekedwa, chilichonse chomwe chili chodalirika kwambiri. Mwachitsanzo, kampani ikasinthana makina akale ndi atsopano ndikulipira ndalama, makina atsopanowo amayesedwa pamtengo woyenera wa ndalama zomwe zaperekedwa (makina akale + ndalama) ngati mtengowo ungadziwike.
Pankhani ya katundu wodzipangira wokha, ndalama zogulira zinthu zimaphatikizapo zinthu zopangira, ntchito yolunjika, ndi ndalama zomwe zimagwiritsidwa ntchito mwachindunji. Ndalama zobwereka zitha kuyikidwa m'gulu la zinthu zina zomwe zimafuna nthawi yochuluka kuti zigwiritsidwe ntchito.
Kuyeza Kotsatira
Pambuyo pozindikira, katundu adzasintha mtengo wake chifukwa cha kugwiritsidwa ntchito, kuchepa kwa phindu, kusintha kwa mitengo yamsika, kapena zinthu zoopsa. Miyezo yowerengera ndalama imapereka mitundu ingapo yoyezera pambuyo pozindikira, makamaka pa katundu wokhazikika ndi katundu wina.
1. Mtengo wa Chitsanzo
Mu chitsanzo cha mtengo, katundu amalembedwa pa mtengo wotsika mtengo wosonkhanitsidwa (wa katundu wokhazikika wogwirika) ndi kutayika kwa kuwonongeka komwe kwasonkhanitsidwa. Chitsanzochi chikugogomezera kukhazikika ndi kutsimikizika chifukwa chimachokera pa zochitika zoyambirira zomwe pali umboni wamphamvu.
Mwachitsanzo, galimoto yogwiritsidwa ntchito imagulidwa pa IDR 300 miliyoni yokhala ndi moyo wothandiza wa zaka zisanu. Kampaniyo imalemba galimotoyo pamtengo wake ndipo imaichepetsa mtengo wake chaka chilichonse pogwiritsa ntchito njira yosankhidwa (monga mzere wowongoka). Ngati pali chizindikiro chilichonse cha kuwonongeka (monga kuwonongeka kwakukulu), mayeso a kuwonongeka amachitidwa.
2. Chitsanzo Chowunikiranso
Mu chitsanzo chowunikiranso, katundu wokhazikika amawonetsedwa pamtengo wake wowunikiranso, womwe ndi mtengo wake wolondola pa tsiku lowunikiranso kupatula kuchepa kwa mtengo komwe kwasonkhanitsidwa komanso kutayika kwa kuwonongeka komwe kumachitika pambuyo pake. Kuwunikiranso kuyenera kuchitika nthawi zonse kuti ndalama zomwe zanyamulidwa zisasiyane kwambiri ndi mtengo wake wolondola.
Chitsanzochi chimawongolera kufunika kwa malipoti azachuma chifukwa chimayerekeza mtengo wamsika, koma chimafuna kuweruza kwa akatswiri ndipo chingayambitse kusakhazikika mu equity (kudzera mu kuchulukitsa kwa kuwerengera ndalama). Kuwonjezeka kwa kuchuluka kwa kuwerengera ndalama nthawi zambiri kumaphatikizidwa mu ndalama zina zonse, pomwe kutsika kungakhudze phindu kapena kutayika kutengera zomwe zikuchitika.
3. Mtengo Woyenera wa Zida Zachuma
Pazinthu zachuma monga ndalama zogulira magawo kapena ma bond, kuyeza nthawi zambiri kumagwiritsa ntchito mtengo woyenerera malinga ndi gulu la chidacho (monga, pamtengo woyenerera kudzera mu phindu kapena kutayika kapena kudzera mu ndalama zina zonse). Mtengo woyenerera umawonetsa mitengo yamsika yowoneka (ngati ilipo) kapena umagwiritsa ntchito njira zowerengera ngati msika sukugwira ntchito.
4. Mtengo Wonse Wopezeka wa Zinthu Zomwe Zili mu Inventory
Zinthu zomwe zili m'sitolo nthawi zambiri zimayesedwa pa mtengo wotsika komanso mtengo wokwanira. Ngati zinthu zomwe zili m'sitolo zikusowa ntchito kapena mitengo yogulitsa ikutsika, mtengo wokwanira womwe ungapezeke ukhoza kukhala wotsika kuposa mtengo, kotero kampaniyo imazindikira kuti zinthu zomwe zili m'sitolo ndi ndalama zomwe zagwiritsidwa ntchito.
Kutsika kwa Mtengo, Kuchepetsa Mtengo, ndi Kuwonongeka kwa Mtengo
Kuyeza katundu wokhala ndi moyo wothandiza wokhazikika kumaphatikizapo kugawa mtengo wake pa moyo wake wothandiza. Katundu wokhazikika woonekayo umachepa mtengo, pomwe katundu wosaonekayo umachepa mtengo (kupatula katundu wosaonekayo wokhala ndi moyo wothandiza wokhazikika). Kuchepa mtengo ndi kuchepa mtengo kwa katundu cholinga chake ndi kuwonetsa momwe chumacho chimagwiritsidwira ntchito phindu lake pazachuma.
Kuphatikiza apo, katundu ayenera kuyesedwa ngati ali ndi vuto ngati pali chizindikiro chakuti ndalama zomwe zanyamulidwa sizingabwezeretsedwe. Ngati ndalama zomwe zanyamulidwazo zili zokwera kuposa ndalama zomwe zingabwezeretsedwe, kampaniyo imazindikira kutayika kwa vuto. Lingaliro ili ndilofunika kwambiri kuti katundu asatchulidwe mopitirira muyeso.
Mavuto Ogwira Ntchito Pozindikira ndi Kuyeza
Mwachizolowezi, kuzindikira ndi kuyeza katundu kumakumana ndi mavuto angapo. Choyamba, kudziwa ulamuliro ndi phindu la zachuma mtsogolo kungakhale kovuta, makamaka pa katundu kutengera mapangano, ufulu wa zilolezo, kapena mapangano ogwirizana. Chachiwiri, kuyeza kodalirika nthawi zambiri kumafuna kuyerekezera, mwachitsanzo, podziwa nthawi yogwiritsira ntchito katundu, mtengo wotsala, kapena kuchotsera mtengo pakuwunika mtengo wamakono.
Chachitatu, kugwiritsa ntchito mtengo woyenera kumawonjezera kufunika komanso kumawonjezera kusatsimikizika, kutengera mtundu wa deta yamsika ndi njira zowerengera. Chachinayi, makampani ayenera kusunga mfundo zokhazikika zowerengera ndalama pamene akutsatira miyezo yosintha. Chifukwa chake, zolemba zoyenera, zowongolera zamkati, ndi kugwiritsa ntchito owerengera odziyimira pawokha nthawi zambiri zimakhala zofunikira kwambiri pakuwongolera malipoti azachuma.
Mapeto
Kuzindikira ndi kuyeza katundu ndikofunikira kwambiri pakuwerengera ndalama chifukwa kumawonetsa momwe chuma cha kampani chimaperekedwera ndikumvetsetsedwa. Kuzindikira kumafuna kuti tanthauzo ndi zofunikira za phindu la zachuma mtsogolo komanso kuyeza kodalirika zikwaniritsidwe. Kuyeza, kaya pakuzindikira koyamba kapena pambuyo pake, kungagwiritse ntchito mtengo wakale, mtengo woyenera, mtengo wopezeka, kapena njira zina mogwirizana ndi miyezo yoyenera. Kusankha njira kudzakhudza ziwerengero zazikulu monga katundu yense, phindu, ndi equity. Pomvetsetsa mfundo zazikulu ndi zovuta zenizeni, makampani amatha kupanga malipoti azachuma omwe ali ofunikira kwambiri, odalirika, komanso othandiza popanga zisankho.
