Kuyeza ndi Kuzindikira mu Kuwerengera Maakaunti
Kuwerengera ndalama sikungokhudza kulemba zochitika, komanso momwe zochitika zachuma zimayezedwera ndikuzindikirika m'mabungwe azachuma. Malingaliro awiriwa—kuyeza ndi kuzindikira—ndi maziko ofunikira pakutsimikizira kuti pali chidziwitso cha zachuma choyenera, chodalirika, chofanana, komanso chothandiza popanga zisankho. Popanda kuyeza koyenera, ziwerengero za ndalama zitha kusokeretsa. Popanda kuzindikirika koyenera, zochitika zitha kulembedwa mochedwa, kapena kusawonetsedwa konse, motero kuwonetsa molakwika udindo wa kampani ndi magwiridwe antchito ake.
Kumvetsetsa Kuyeza mu Kuwerengera Maakaunti
Kuyeza mu akaunti ndi njira yodziwira mtengo wa ndalama wa malonda, katundu, ngongole, ndalama, kapena ndalama kuti ziwonekere m'makalata azachuma . Cholinga chake chachikulu ndikumasulira zochitika zosiyanasiyana zachuma kukhala ndalama zofanana. Kuyeza kumayankha funso lakuti: "Ndi mtengo wanji womwe uyenera kulembedwa?"
Mwachidule, si zinthu zonse zomwe zingayesedwe mosavuta. Mwachitsanzo, katundu wokhazikika monga makina ali ndi mtengo womveka bwino wogulira, koma mtengo wake ukhoza kusintha pakapita nthawi chifukwa cha kuchepa kwa mtengo, kusintha kwa mitengo yamsika, kapena kuchepa kwa phindu lazachuma. Mofananamo, katundu wosaoneka ngati ma brand kapena mapulogalamu akhoza kukhala ndi phindu lalikulu lazachuma, koma kudziwa mtengo wake kumafuna kuweruza ndi kuyerekezera.
Zoyambira pa Kuyeza
Kuwerengera ndalama kumazindikira maziko angapo oyezera omwe amagwiritsidwa ntchito poyesa zinthu za malipoti azachuma. Kusankha maziko oyezera nthawi zambiri kumadalira miyezo yoyenera yowerengera ndalama, mawonekedwe a akaunti, ndi zolinga za malipoti.
1. Mtengo wakale
Mtengo wakale ndi mtengo wolembedwa pamtengo wogulira panthawi yogulitsa. Iyi ndiye njira yodziwika kwambiri yoyezera chifukwa imatsimikiziridwa mosavuta ndipo nthawi zambiri imakhala yolondola. Mwachitsanzo, ngati galimoto yogwira ntchito yagulidwa pa Rp300 miliyoni, imalembedwa pa Rp300 miliyoni kenako mtengo wake umachepa pakapita nthawi yogwira ntchito.
2. Mtengo woyenera
Mtengo woyenera ndi mtengo womwe ungalandiridwe kuti ugulitsidwe katundu kapena wolipidwa kuti usamutse ngongole mu malonda okonzedwa bwino pakati pa omwe akulowa pamsika pa tsiku loyezera. Maziko awa amaonedwa kuti ndi ofunikira kwambiri powonetsa momwe chuma chilili panopa, koma nthawi zambiri amafuna kuyerekezera ndi deta yamsika. Mwachitsanzo, ndalama zomwe zimayikidwa m'magawo nthawi zambiri zimayesedwa pamtengo woyenera chifukwa mitengo yamsika imasintha pakapita nthawi.
3. Mtengo wokwanira wopezeka
Mtengo wokwanira wopezeka ndi mtengo wogulitsa woyerekeza kupatula ndalama zogulitsira ndi zomaliza. Maziko awa amagwiritsidwa ntchito kwambiri pazinthu zomwe zili m'sitolo, makamaka pamene mtengo wa zinthu uli wochepa chifukwa cha kuwonongeka, kutha ntchito, kapena kutsika kwa mitengo yamsika.
4. Mtengo wapano
Mtengo wamakono umayesa mtengo wa malowedwe andalama Njira imeneyi nthawi zambiri imagwiritsidwa ntchito poyesa ngongole za nthawi yayitali, zinthu zina, kapena kuwerengera ndalama zomwe zili m'zida zachuma.
Kusiyana kumeneku kwa maziko oyezera kungayambitse kusiyana kwa mitengo ya malipoti azachuma , ngakhale pamene zochitika zomwezo zikuchitika. Chifukwa chake, kusinthasintha ndi kuulula ndikofunikira kuti ogwiritsa ntchito malipoti amvetse maziko omwe agwiritsidwa ntchito.
Kumvetsetsa Kuzindikira mu Akaunti
Kuzindikira mu akaunti ndi njira yophatikizira chinthu mu malipoti azachuma—kaya ndi balance sheet kapena income statement—chifukwa chimakwaniritsa zofunikira zina. Kuzindikira kumayankha funso lakuti: “Kodi zochitika kapena zochitika zachuma zimalembedwa liti?”
Sizochitika zonse zomwe zimazindikirika nthawi yomweyo. Mwachitsanzo, kampani ikhoza kukhala ndi mapulani okukulitsa omwe angathe kupanga phindu lalikulu, koma mapulani awa sanakhalebe malonda oyezeka ndipo sayenera kuzindikirika. Mosiyana ndi zimenezi, ngati kampaniyo yalowa mu pangano lomwe limapanga udindo woyezeka, ndiye kuti chinthu chimenecho chimadziwika bwino.
Zofunikira Zozindikira
Kawirikawiri, chinthu chimazindikirika mu malipoti azachuma ngati chikukwaniritsa zofunikira ziwiri zazikulu:
1. N'zotheka kuti phindu la zachuma lidzabwera (mwina)
Pa katundu, kampaniyo iyenera kukhala ndi phindu la zachuma mtsogolo. Pa ngongole, n'zotheka kuti ndalama zotuluka zidzachitika kuti zithetse ngongoleyo.
2. Ikhoza kuyezedwa modalirika (muyeso wodalirika)
Mtengo wa chinthucho uyenera kuyezedwa ndi kudalirika kwina. Ngati mtengo wake sungadziwike bwino, nthawi zambiri suzindikirika, koma ukhoza kuwululidwa mu zolemba ku malipoti azachuma.
Muyezo uwu umaletsa makampani kulemba ziwerengero zongoganizira kwambiri. Komabe, miyeso yambiri imakhala ndi ziwerengero, monga ndalama zolipirira maakaunti okayikitsa, ziwerengero za chitsimikizo, kapena kuwonongeka kwa katundu.
Kusiyana pakati pa Kuyeza ndi Kuzindikira
Ngakhale kuti zikugwirizana, muyeso ndi kuzindikira si chinthu chimodzi. Kuzindikira kumakhudza ngati chinthu chalembedwa mu malipoti azachuma komanso nthawi yomwe chalembedwa, pomwe muyeso umakhudza kuchuluka kwa zomwe zalembedwa. Mwachitsanzo, ndalama zomwe zapezeka kuchokera ku malonda zitha kuzindikirika pamene katundu watumizidwa (kuzindikira), koma kuchuluka kwa ndalama zomwe zadziwika kumadalira mtengo wa malonda pambuyo poganizira kuchotsera, kubweza, kapena zolimbikitsa (kuyeza).
Chitsanzo cha Kugwiritsa Ntchito Ndalama ndi Ndalama
Pozindikira ndalama, maakaunti amakono amagogomezera kuti ndalama zimazindikirika pamene udindo wochita bwino wakwaniritsidwa—monga katundu waperekedwa kapena ntchito zaperekedwa. Ngati kasitomala walipira pasadakhale, kampaniyo siyenera kuzindikira ndalama zomwe zapezeka; chomwe chimadziwika ndi udindo wa ndalama zomwe sizinapezeke. Pokhapokha ntchito ikaperekedwa ndi pomwe ngongole imachepetsedwa ndipo ndalama zomwe zapezeka zimazindikirika.
Pakadali pano, ndalama zomwe zagwiritsidwa ntchito zimazindikirika pogwiritsa ntchito lingaliro lofanana kapena mfundo yopezera ndalama: ndalama zomwe zagwiritsidwa ntchito zimalembedwa pamene zagwiritsidwa ntchito ndipo zikugwirizana ndi ndalama zomwe zapezeka panthawiyo, osati pamene ndalama zaperekedwa. Mwachitsanzo, malipiro a antchito a Disembala omwe amalipidwa mu Januwale amazindikirikabe ngati ndalama zomwe zagwiritsidwa ntchito mu Disembala.
Mavuto pa Kuyeza ndi Kuzindikira
Kawirikawiri, kudziwa nthawi komanso momwe mungayesere nthawi zambiri kumakhala ndi mavuto:
- Ziwerengero ndi zigamulo za oyang'anira: Kutsika kwa mtengo, zinthu zomwe zimaperekedwa, ndi zolakwika zimafuna malingaliro. Izi zimatsegula mwayi wokhala ndi tsankho ngati sizikuyang'aniridwa.
- Zida zachuma zovuta: Zina zomwe zimachokera ku ndalama ndi ndalama zomwe zimayikidwa zimayesedwa bwino pamtengo woyenera, koma deta yamsika siipezeka nthawi zonse.
– Katundu wosaoneka: Phindu lalikulu la zachuma la kampani yamakono (monga makasitomala, mbiri, luso) ndi lovuta kuliyeza ndipo nthawi zambiri silizindikirika pokhapokha ngati lapezeka kudzera muzochitika zinazake monga kugula.
- Kusintha kwa miyezo ya akawunti: Miyezo ingasinthe kuti iwonjezere kufunika, zomwe zimafuna makampani kusintha mfundo ndi machitidwe.
Mapeto
Kuyeza ndi kuzindikira ndi mizati iwiri yofunika kwambiri ya malipoti azachuma. Kuyeza kumatsimikizira kuti zochitika ndi zinthu za malipoti azachuma zalembedwa pamtengo woyenera wa ndalama malinga ndi maziko osankhidwa, pomwe kuzindikira kumatsimikizira kuti zalembedwa panthawi yoyenera ndikukwaniritsa zofunikira zomwe zakhazikitsidwa ndi muyezo. Zonsezi zimakhudza mtundu wa malipoti azachuma, kuyambira pa balance sheet mpaka pa ndalama zomwe zapezeka, ndipo zimathandiza omwe akukhudzidwa - osunga ndalama, obwereketsa, owongolera, ndi oyang'anira - kupanga zisankho kutengera chidziwitso chodalirika. Pomvetsetsa mfundo za kuyeza ndi kuzindikira, titha kuwerenga malipoti azachuma mozama kwambiri ndikuwunika momwe kampani ilili molondola.
