Njira zowerengera ndalama zamabizinesi ang'onoang'ono
Poyendetsa bizinesi yaying'ono, nthawi zambiri maakaunti amaonedwa ngati nkhani ya "malipoti amisonkho" kapena ntchito yoyang'anira yomwe ingachedwetsedwe. Komabe, njira yowerengera ndalama yomwe yasankhidwa kuyambira pachiyambi imakhudza kwambiri ubwino wopanga zisankho, kayendedwe ka ndalama, kuthekera kopeza ndalama, komanso kukonzekera kwa bizinesi kukula. Njira yoyenera imathandiza eni mabizinesi kumvetsetsa ngati bizinesiyo ili ndi phindu lenileni, ndi zinthu ziti zomwe zimapindulitsa kwambiri, komanso nthawi yomwe kuli kotetezeka kuwonjezera zinthu zomwe zili m'sitolo kapena kulemba antchito.
Kawirikawiri, pali njira zingapo zowerengera ndalama zomwe mabizinesi ang'onoang'ono amagwiritsa ntchito. Iliyonse ili ndi ubwino wake, zofooka zake, komanso zovuta zake zosiyanasiyana. Nkhaniyi ikufotokoza njira zowerengera ndalama, nthawi yogwiritsira ntchito, komanso mfundo zothandiza kuti zikuthandizeni kusankha njira yoyenera bwino bizinesi yanu.
1) Kuwerengera ndalama pogwiritsa ntchito ndalama
Njira yosavuta komanso yomwe imagwiritsidwa ntchito kwambiri ndi mabizinesi ang'onoang'ono ndi ang'onoang'ono ndi kuwerengera ndalama pogwiritsa ntchito ndalama. Mu njira iyi, ndalama zimalembedwa pamene ndalama zalandiridwa, ndipo ndalama zomwe zagwiritsidwa ntchito zimalembedwa pamene ndalama zalipidwa. Chifukwa chake, cholinga chachikulu si nthawi yomwe zochitika zimachitika, koma nthawi yomwe ndalama zimalowa ndi kutuluka.
Zochulukira:
- N'zosavuta kugwiritsa ntchito. Kujambula kungachitike pogwiritsa ntchito buku la ndalama, spreadsheet, kapena pulogalamu yosavuta.
- Yogwirizana ndi kasamalidwe ka ndalama tsiku ndi tsiku. Eni mabizinesi amatha kuwona mwachindunji ndalama zomwe ali nazo.
- Yogwira ntchito bwino kwa mabizinesi omwe ali ndi ndalama, monga malo ogulitsira chakudya, mautumiki a tsiku ndi tsiku, kapena mabizinesi omwe nthawi zambiri samapereka ndalama zolipirira.
Kukonzekera:
– Sizikuwonetsa magwiridwe antchito enieni. Mungawoneke ngati "mukupindula" mwezi uliwonse chifukwa cha kuchuluka kwa malipiro omwe akubwera, pomwe kwenikweni, malipiro amenewo akhoza kukhala olandilidwa kuchokera mwezi watha.
- Kusanthula molondola ndalama zomwe ziyenera kulipidwa ndi zomwe ziyenera kulipidwa n'kovuta chifukwa zochitika za ngongole zosalipidwa sizilembedwa ngati ndalama kapena ndalama zomwe zagwiritsidwa ntchito.
– Sizoyenera mabizinesi omwe akufuna kukula mwachangu. Ogulitsa ndalama, mabanki, kapena ogwirizana nawo nthawi zambiri amakonda malipoti ozikidwa pa ndalama chifukwa amaimira bwino.
Njira yopezera ndalama ndi yoyenera mabizinesi ang'onoang'ono omwe ali ndi njira yosavuta yopezera ndalama, zambiri zomwe zimachitika ndi ndalama/kusamutsa mwachindunji, ndipo zofunikira pakupereka malipoti ndizochepa.
2) Kuwerengera ndalama zoyambira
Njira yopezera ndalama imazindikira ndalama zomwe zapezeka pamene kugulitsa kukuchitika (ngakhale kuti ndalamazo sizinalandiridwe) ndipo imazindikira ndalama zomwe zagwiritsidwa ntchito pamene ngongole yabwera (ngakhale kuti sizinalipidwe). Mwachitsanzo, tiyerekeze kuti mwagulitsa katundu pa 5th ndipo kasitomala salipira mpaka pa 30th. Mu akaunti yopezera ndalama, ndalama zomwe zapezeka zimalembedwa pa 5th, pomwe malipiro a pa 30th amachepetsa ndalama zomwe zingalandidwe.
Zochulukira:
- Kumapereka chithunzi cholondola cha phindu. Ndalama zomwe zimapezedwa ndi zomwe zimagwiritsidwa ntchito zimafanana munthawi yomweyo.
- Kupanga zisankho zabwino. Mutha kuwona bwino phindu, zomwe zikuchitika pogulitsa, komanso mtengo wake.
- "Zoyenera kubanki." Magulu ambiri akunja amadalira kwambiri malipoti a ndalama zomwe zasungidwa kuti aone momwe bizinesi ilili.
Kukonzekera:
- Zovuta kwambiri. Muyenera kuyang'anira zolipira, zolipira, kuchepa kwa mtengo wa katundu, ndi kusintha kwa nthawi yomaliza.
– Sizimasonyeza nthawi zonse kuti ndalama zikuyenda bwino. Phindu likhoza kukhala lalikulu, koma ndalama zimayenda bwino chifukwa cha kukwera kwa ndalama zomwe zimafunika kubwezedwa.
Njira yopezera ndalama zambiri nthawi zambiri imakhala yoyenera mabizinesi omwe ali ndi malonda a ngongole, zinthu zambiri zomwe zili m'sitolo, mapangano owonjezera a ntchito, kapena mabizinesi omwe akuyamba kufunafuna ndalama ndi kukulitsa.
3) Njira yosakaniza (yosakanizidwa)
Mabizinesi ena ang'onoang'ono amagwiritsa ntchito njira zosiyanasiyana: mwachitsanzo, ndalama zomwe amapeza zimalembedwa pa ndalama, koma ndalama zina zimalembedwa pa ndalama zomwe zagwiritsidwa ntchito; kapena mosemphanitsa. Ena amalemba zochitika za tsiku ndi tsiku pa ndalama zomwe zachitika kuti zitheke, kenako amakonza ndalama zomwe zagwiritsidwa ntchito kumapeto kwa mwezi kapena chaka kuti apereke malipoti.
Zochulukira:
- Kusinthasintha kwambiri. Mutha kulinganiza mosavuta kusunga zolemba ndi kufunika kolemba malipoti mwaukhondo.
– Kusintha kosavuta. Koyenera mabizinesi omwe akukula kuchokera ku dongosolo losavuta kupita ku dongosolo lovomerezeka.
Kukonzekera:
- Zingayambitse chisokonezo ngati sizikugwirizana. Popanda malamulo omveka bwino, malipoti angakhale ovuta kuyerekeza pakati pa nthawi.
- Kuyanjananso kumafuna khalidwe labwino, makamaka ngati pali zinthu zomwe zili m'sitolo, zolipira, ndi zolipira.
Njira yosakanizidwa ikhoza kukhala mlatho, koma imafuna mfundo zamkati: zomwe zimachitika ngati ndalama, zomwe zimalowa m'malo mwake, komanso nthawi yomwe kusintha kumachitika.
4) Kulemba kamodzi poyerekeza ndi kulemba kawiri (njira yojambulira)
Kuwonjezera pa ndalama kapena ndalama zogulira, mabizinesi ang'onoang'ono ayeneranso kusankha njira yosungiramo mabuku: kulowa kamodzi kapena kulowa kawiri.
Kulowa m'modzi
Kusunga ndalama kamodzi kokha kuli ngati buku la ndalama: mumalemba ndalama zomwe mumapeza ndi zomwe mumawononga, nthawi zina ndi magulu. Izi ndizoyenera mabizinesi ang'onoang'ono kwambiri omwe ali ndi zochitika zosavuta.
– Zabwino: zosavuta, zachangu, sizifuna kumvetsetsa za ngongole ya debit.
– Zoyipa: zolakwika zomwe zimachitika nthawi zambiri, zovuta kupanga ma balance sheet, komanso zosathandizira ma audits kapena kuwunika mozama.
Kulowa kawiri
Kuwerengera ndalama kawiri ndi njira yamakono yowerengera ndalama: malonda aliwonse amakhudza maakaunti osachepera awiri (debit ndi credit). Dongosololi limakupatsani mwayi wokonzekera malipoti a ndalama, ma balance sheet, ndi ma cash flow statements modalirika.
- Zabwino: zolondola kwambiri, zathunthu, komanso zosavuta kuzifufuza.
– Zoyipa: kufunikira fomu yofunsira ntchito yowerengera ndalama kapena antchito omwe amamvetsetsa bwino ntchito yowerengera ndalama.
Mapulogalamu ambiri owerengera ndalama masiku ano amapangitsa kuti kulowa kawiri kumveke kosavuta chifukwa malonda, kugula, ndi zolipira zimapangidwa kudzera mumafomu odziyimira pawokha.
5) Kukonza zinthu: nthawi ndi nthawi poyerekeza ndi nthawi zonse
Kwa mabizinesi ogulitsa katundu, njira zolembera zinthu zomwe zili m'sitolo ndizofunikira kwambiri.
– Dongosolo la nthawi ndi nthawi: zinthu zomwe zili m'sitolo zimawerengedwa nthawi ndi nthawi (monga, kumapeto kwa mwezi). Mtengo wa katundu wogulitsidwa (COGS) umawerengedwa kuyambira masheya oyambira + kugula - masheya otsiriza.
- Yoyenera mabizinesi ang'onoang'ono ogulitsa omwe sagwiritsa ntchito njira yogulitsira masheya nthawi yeniyeni.
- Dongosolo losatha: katundu ndi zinthu zogulitsidwa zimasinthidwa nthawi iliyonse yogulitsa/kugula.
- Yoyenera mabizinesi omwe ali ndi ma SKU ambiri, kuchuluka kwa malonda ambiri, kapena omwe amafunikira kuwongolera mwamphamvu masheya.
Kuyang'anira bwino zinthu zomwe zili m'sitolo kumathandiza kupewa kutayika kwa katundu, kudziwa mtengo woyenera wogulitsa, komanso kuyang'anira zinthu zomwe zikuyenda pang'onopang'ono.
6) Zofunika kuziganizira posankha njira yoyenera
Kuti musankhe njira yowerengera ndalama yomwe ikugwirizana ndi zosowa zanu, ganizirani zinthu zotsatirazi:
1. Chitsanzo cha bizinesi ndi njira yogulitsira
- Ngati zambiri mwa zochitikazo ndi ndalama komanso zosavuta, ndalama zomwe zimagwiritsidwa ntchito zingakhale zokwanira.
- Ngati pali ndalama zambiri zolipirira, njira yopezera ndalama imapereka chithunzi cholondola kwambiri.
2. Kukula ndi kukula
- Mabizinesi omwe akufuna kukulirakulira ayenera kuyamba kusintha kugwiritsa ntchito akaunti yowerengera ndalama (accrual) ndi akaunti yowerengera ndalama (double-entry accounting) msanga kuti apewe "kukonzanso" dongosololi akakula.
3. Zofunikira pa malipoti
– Pakugwiritsa ntchito mkati kokha, dongosolo losavuta lingakhale lokwanira.
– Kwa mabanki/ogulitsa ndalama/ogwirizana nawo, malipoti abwino komanso ogwirizana ndi othandiza kwambiri.
4. Maluso oyang'anira
- Ngati palibe ogwira ntchito yoyang'anira, sankhani njira yeniyeni yogwiritsira ntchito.
- Ngati mugwiritsa ntchito mapulogalamu, kulowa kawiri ndi kusonkhanitsa zinthu kungachitike mosavuta.
5. Kutsatira malamulo a misonkho
- Onetsetsani kuti njira yanu yolembera imakulolani kulemba zikalata zofunika (monga, chidule cha malonda, ndalama zomwe zagwiritsidwa ntchito, zinthu zomwe zili m'sitolo, ndi ndalama zomwe zalandilidwa). Kufunsana ndi katswiri wamisonkho/akauntanti kungakuthandizeni kutsatira malamulo oyenera.
7) Malangizo othandiza kwa mabizinesi ang'onoang'ono
Monga chitsogozo chosavuta:
- Mabizinesi ang'onoang'ono omwe nthawi zambiri amagulitsa ndalama: ndalama zoyambira + zolembedwa bwino pa gulu lililonse la ndalama, komanso kubweza ngongole pamwezi.
- Mabizinesi ogulitsa ndi masheya: ganizirani njira yosungiramo zinthu nthawi ndi nthawi, ndikuyamba kugwiritsa ntchito pulogalamu yogulitsira/kugulitsa kuti COGS "isangowerengedwa".
- Mabizinesi opereka chithandizo pogwiritsa ntchito pulojekiti kapena kulembetsa: ndalama zomwe zapezeka nthawi zambiri zimakhala zodziwika bwino, makamaka ngati pali ndalama zomwe zaperekedwa kale, ndalama zomwe zaperekedwa pang'onopang'ono, kapena ndalama zomwe zapezeka pang'onopang'ono.
- Mabizinesi omwe akufunafuna ndalama: gwiritsani ntchito malipoti obwerezabwereza komanso owonjezera kuti ziwerengero zamabizinesi ziwonekere bwino.
Chofunika kwambiri ndi kusasinthasintha. Njira "yabwino koma yachizolowezi" nthawi zambiri imakhala yothandiza kwambiri kuposa njira yaukadaulo yomwe siitsatiridwa mwachisawawa.
Kutseka
Njira zowerengera ndalama sizinthu zokhazikika zokha; ndi zida zoyendetsera bizinesi. Kuwerengera ndalama pogwiritsa ntchito ndalama kumapambana pa kuphweka ndi kuwongolera kayendedwe ka ndalama, pomwe kuwerengera ndalama pogwiritsa ntchito ndalama kumapambana pa kulondola kwa magwiridwe antchito komanso kukonzekera kukulitsa bizinesi. Njira yosakanikirana ikhoza kukhala mlatho, pomwe kusankha njira imodzi kapena ziwiri kumatsimikizira momwe malipoti anu angakhalire okwanira. Poganizira chitsanzo cha bizinesi yanu, zochitika, mphamvu zoyang'anira, ndi zolinga za bizinesi, mutha kusankha njira yoyenera kwambiri yowerengera ndalama - ndikugwiritsa ntchito manambala kuti mukhazikitse zisankho zodalirika.
