Momwe Mungasankhire Malipoti a Kuyenda kwa Ndalama
Chikalata cha ndalama ndi chimodzi mwa zikalata zitatu zazikulu zachuma zomwe makampani amagwiritsa ntchito pofufuza ndikuwunika momwe ndalama zawo zilili. Zina ziwiri ndi balance sheet ndi income statement. Chikalata cha ndalama chimapereka chithunzithunzi cha momwe kampani imayendetsera bwino ndalama zomwe zimalowa ndi kutuluka kwa nthawi inayake. Kusanthula chikalata cha ndalama ndikofunikira kwambiri kuti mumvetsetse bwino za thanzi la ndalama la kampani, kuzindikira mavuto omwe angakhalepo, ndikupanga zisankho zofunika.
Kuyenda kwa ndalama kumagawidwa m'magulu atatu akuluakulu: kuyenda kwa ndalama kuchokera ku zochitika zogwirira ntchito, kuyenda kwa ndalama kuchokera ku zochitika zogulitsa, ndi kuyenda kwa ndalama kuchokera ku zochitika zogulira. M'nkhaniyi, tikambirana momwe tingasankhire gawo lililonse la lipoti la kuyenda kwa ndalama komanso momwe kutanthauzira deta iyi kungathandizire kupanga zisankho.
1. Ndalama Zochokera ku Ntchito Zogwira Ntchito
Ndalama zomwe zimatuluka kuchokera ku ntchito zogwirira ntchito zimaphatikizapo ndalama zonse zazikulu zomwe zimatuluka kuchokera ku ntchito za kampani, monga kugulitsa zinthu ndi ntchito, komanso kulipira zinthu zopangira ndi ndalama zina zogwirira ntchito. Zinthu zingapo zofunika kuziganizira pofufuza momwe ndalama zimayendera kuchokera ku ntchito zogwirira ntchito ndi izi:
- Zopereka ku Ndalama Zoyenda:
Ganizirani zopereka za zinthu zofunika monga kugulitsa kwathunthu, ndalama zogwirira ntchito, ndi kusintha kwa ndalama zogwirira ntchito. Mwachiyembekezo, kampani iyenera kupanga ndalama zokwanira kuchokera ku ntchito zake kuti ikwaniritse ndalama zogwirira ntchito ndikulipira zosowa zake za ndalama zogwirira ntchito popanda kudalira ndalama zakunja.
- Kusiyana ndi Net Profit:
Yerekezerani ndalama zomwe zimachokera ku ntchito ndi ndalama zonse zomwe zanenedwa pa lipoti la ndalama. Zonsezi sizili zofanana nthawi zonse chifukwa ndalama zonse zomwe zimachokera ku ndalama zimaphatikizapo zinthu zomwe sizili ndalama monga kuchepa kwa mtengo ndi kubweza ngongole. Ngati pali kusiyana kwakukulu, fufuzani chifukwa chake. Kusiyana kwakukulu kungasonyeze kuti kampani ikuyang'anira ndalama zake zogwirira ntchito mwamphamvu kapena ili ndi mavuto osonkhanitsa ndalama zobwezedwa kapena kuyang'anira zinthu zomwe zili m'sitolo.
- Zochitika pa Ndalama Zoyendera:
Unikani momwe ndalama zikuyendera kuchokera ku ntchito kwa nthawi zingapo. Kusinthasintha kapena kuwonjezeka kwa ndalama kumasonyeza kuthekera kwa kampani kupanga ndalama kuchokera ku ntchito zake. Mosiyana ndi zimenezi, kuchepa kwa ndalama kungakhale chizindikiro cha kuchepa kwa magwiridwe antchito a kampani.
2. Ndalama Zochokera ku Zochita Zogulitsa
Kuyenda kwa ndalama kuchokera ku zochitika zogulitsa kumaphatikizapo kugula ndi kugulitsa katundu wokhazikika monga katundu, mafakitale, ndi zida, komanso ndalama zina zomwe zayikidwa kwa nthawi yayitali. Kusanthula kuyenda kwa ndalama kuchokera ku zochitika zogulitsa ndikofunikira kuti timvetsetse momwe kampani imagawira zinthu zake pakati pa ndalama zomwe zayikidwa kuti zikule mtsogolo komanso kusamalira katundu wamakono. Zinthu zofunika kuziganizira ndi izi:
- Ndalama Zogwiritsidwa Ntchito:
Dziwani ndalama zomwe zagwiritsidwa ntchito pa ndalama zogulira zinthu. Ndalama zambiri zingasonyeze kuti kampani ikuyika ndalama pakukulitsa kapena kusamalira katundu kuti zinthu ziyende bwino kwa nthawi yayitali. Komabe, ndalama zambiri zimafunikanso kusanthula kwina kuti zitsimikizire ngati zikugwirizana ndi njira ndi luso la kampaniyo.
- Kugulitsa Katundu:
Yang'anani malonda ogulitsa katundu wokhazikika. Kugulitsa katundu wokhazikika kungakhale chizindikiro chakuti kampani ikukonzanso zinthu kapena ili pamavuto azachuma. Ndikofunikira kumvetsetsa zomwe zikuchitika kumbuyo kwa malonda awa.
- Ndalama Zina:
Kusanthula ndalama zomwe zayikidwa m'makampani ena, zitetezo, kapena mapulojekiti ena. Ndalama zimenezi zingasonyeze momwe kampani imagawira ndalama zake zochulukirapo. Zisankho zabwino zoyika ndalama zitha kuwonjezera phindu la eni ake, pomwe ndalama zochepa zomwe zayikidwa zingawononge kampaniyo mtsogolo.
3. Ndalama Zochokera ku Ntchito Zothandizira Ndalama
Ndalama zomwe zimachokera ku ntchito zopezera ndalama (Financing Cash Flow) zimaphatikizapo zochitika zonse zomwe zimakhudza ndalama za kampaniyo, kuphatikizapo kupereka kapena kugulanso magawo, kupereka kapena kubweza ngongole, ndi kulipira magawo. Zinthu zofunika kuziganizira ndi izi:
- Ndalama Zothandizira Ngongole:
Dziwani ngongole iliyonse yomwe yaperekedwa kapena kubweza. Kuwonjezeka kwa ngongole kungasonyeze kufunikira kwa ndalama zowonjezera pa ntchito kapena ndalama zomwe zayikidwa, pomwe kubweza ngongole kungasonyeze kuchepa kwa ngongole ya kampani. Unikani ngati kusinthaku kukugwirizana ndi njira ya kampaniyo komanso momwe msika ulili.
- Gawani Kubweza:
Kugulanso magawo kungakhale chizindikiro chakuti kampani ili ndi chidaliro pa tsogolo lake ndipo ikufuna kuwonjezera phindu la eni masheya. Komabe, ndikofunikira kuonetsetsa kuti kampaniyo siyikusiya ndalama zogwirira ntchito kapena ndalama zomwe zimafunika kuti ikule kwa nthawi yayitali.
- Malipiro a Gawo:
Samalani ndi malipiro a magawo kwa eni masheya. Magawo okhazikika kapena owonjezeka amasonyeza kukhazikika kwa kampani ndi chidaliro mu kayendetsedwe ka ndalama zake zamtsogolo. Komabe, malipiro ochulukirapo a magawo amatha kuchepetsa ndalama zomwe zingagwiritsidwe ntchito poyika ndalama.
4. Kusanthula Konse
Pambuyo pofufuza gawo lililonse la lipoti la ndalama padera, gawo lotsatira ndikuchita kusanthula konse. Cholinga chachikulu ndikulinganiza ndalama zomwe zimachokera ku ntchito, ndalama zomwe zayikidwa, ndi ndalama. Mfundo zina zofunika kuziganizira ndi izi:
- Ndalama Zabwino Kwambiri:
Onetsetsani kuti kampaniyo ili ndi ndalama zokwanira. Izi zikutanthauza kuti ndalama zomwe zikuyenda bwino ndizokwanira kuphimba ndalama zomwe zimagwiritsidwa ntchito poika ndalama ndi magawidwe a magawo, komanso kupereka ndalama zowonjezera zogulira ndi kubweza ngongole.
- Kuyenda Bwino kwa Ndalama Kokhazikika:
Kampani yomwe ili ndi thanzi labwino pazachuma nthawi zambiri imakhala ndi ndalama zoyendetsera bwino ntchito. Ngati kampani nthawi zonse imakhala ndi ndalama zoyendetsera bwino ntchito, izi zitha kukhala chizindikiro cha vuto lalikulu mu bizinesi yake.
- Chiŵerengero cha Ndalama Zoyenda:
Gwiritsani ntchito ma ratio a ndalama monga kuchuluka kwa ndalama zomwe zikuyenda bwino pa ntchito mpaka ngongole ya nthawi yayitali komanso kuchuluka kwa ndalama zomwe zikuyenda bwino pa ntchito kuti muwone momwe kampani ilili pachuma.
5. Phunziro la Nkhani
Kuti timvetse bwino nkhaniyi, tiyeni tiwone chitsanzo cha nkhani yongoganizira: Kampani ya ABC.
Chikalata cha Ndalama Zoyendetsera Kampani ya ABC:
Ndalama Zochokera ku Ntchito Zogwira Ntchito:
- Kugulitsa konse: $1.000.000
- Ndalama zolipirira ntchito: $600.000
– Kusintha kwa ndalama zogwirira ntchito: +$50.000
Ndalama Zochokera ku Ntchito Zogulitsa:
- Kugula katundu wokhazikika: $200.000
- Ndalama zomwe zimayikidwa m'makampani ena: $100.000
- Kugulitsa katundu: $50.000
Ndalama Zochokera ku Ntchito Zothandizira Ndalama:
- Kupereka ngongole: $150.000
- Kulipira ngongole: $100.000
- Malipiro a magawo: $30.000
Kusanthula Phunziro la Nkhani:
1. Ndalama Zochokera ku Ntchito Zogwira Ntchito:
Kampani ya ABC inawonetsa ndalama zoyendetsera ntchito zokwana $450.000. Izi zikusonyeza kuti kampaniyo ili ndi luso lopeza ndalama kuchokera ku ntchito za tsiku ndi tsiku.
2. Ndalama Zochokera ku Zochita Zogulitsa:
Ndalama zonse zomwe zayikidwa ndi $250.000 ($200.000 + $100.000 – $50.000). Izi zikusonyeza kuti kampaniyo ikuyika ndalama mu kukula ndi kusamalira katundu.
3. Ndalama Zochokera ku Ntchito Zothandizira Ndalama:
Kampaniyo inakhala ndi ngongole yonse ya $50.000 ($150.000 - $100.000) ndipo inalipira magawo a $30.000. Izi zikusonyeza kuti kampaniyo idagwiritsa ntchito ndalama zakunja kuti ithandizire ndalama zake.
Ponseponse, Kampani ya ABC ikuwoneka kuti ili ndi thanzi labwino lazachuma ndipo imatha kulipira ndalama zogwirira ntchito, kuyika ndalama mu katundu, ndikulipira ngongole ndi magawo ngakhale pakufunika ndalama zakunja.
Mapeto
Kusanthula ndondomeko ya ndalama ndi luso lofunika kwambiri kwa oyang'anira, osunga ndalama, ndi akatswiri azachuma kuti amvetsetse bwino za thanzi la zachuma la kampani. Mwa kugawa kusanthulaku m'magawo atatu akuluakulu ndikuganizira zopereka za munthu payekha komanso zomwe zikuchitika, mutha kupeza chidziwitso chakuya cha momwe kampani imapangira ndikugwiritsira ntchito ndalama zake. Kumvetsetsa kumeneku kungakuthandizeni kupanga zisankho zabwino zamabizinesi ndikuwongolera zoopsa zachuma moyenera.
