Kuverengera Mari Zvichienderana neMitemo Yenyika Dzese
Kuverenga mari ndiwo mutauro webhizinesi unoshandiswa kuratidza mamiriro emari uye mashandiro esangano. Nekuwedzera kwekudyara mari kubva kune dzimwe nyika, kudiwa kwe "mutauro" wakafanana kuri kuramba kuchikosha. Nokudaro, mitemo yepasi rose iripo kuti ive nechokwadi chekuti mishumo yemari inonzwisisika, inoenzaniswa, uye inovimbwa nevashandisi vepasi rose—kubva kune vanoisa mari nevakweretesi kusvika kune vaongorori, vatongi, uye manejimendi. Chinyorwa chino chinokurukura pfungwa yekuverengwa kwemari zvichienderana nemitemo yepasi rose, hurongwa hwayo hwekutanga, misimboti mikuru, mabhenefiti, nematambudziko mukushandiswa kwayo.
1. Chii chinonzi International Standards muFinancial Accounting?
Mipimo yekuverenga mari yepasi rose inonyanya kushandiswa pasi rose ndeye International Financial Reporting Standards (IFRS), yakagadzirwa neInternational Accounting Standards Board (IASB). IFRS inoshandiswa kana kutaurwa nezvayo munyika dzakawanda kugadzira mishumo yemari yepamusoro. Chinangwa chikuru cheIFRS ndechekuburitsa ruzivo rwemari runotevera:
1. Yakakodzera pakuita sarudzo dzezvehupfumi,
2. Kumiririra kwakatendeka mamiriro ehupfumi anoitika,
3. Inogona kuenzaniswa pakati pemakambani uye pakati penguva,
4. Inosimbiswa, inoonekwa panguva yakakodzera, uye iri nyore kunzwisisa.
IFRS haisi mutemo wezvemaakaundi chete, asi inheyo dzinokurudzira mishumo yakavakirwa pahupfumi kwete pamitemo. Izvi zvinoita kuti kutengeserana kushumwe zvichienderana nechokwadi chebhizinesi ravo.
2. IFRS Conceptual Framework: Nheyo dzeMari Yekushuma
Kupfuura mwero wehunyanzvi hweIFRS kune Conceptual Framework, iyo inoshanda segwara rinonzwisisika rekugadzira nekududzira mwero. Iyi framework inotsanangura zvinangwa, hunhu hwemhando, uye zvikamu zvezvirevo zvemari.
a. Zvinangwa zveMishumo Yezvemari
Chinangwa chemishumo yemari ndechekupa ruzivo nezve:
- mamiriro emari (midziyo, zvikwereti, equity),
- mashandiro emari (mari inowanikwa uye mari inoshandiswa),
- mari inoyerera,
izvo zvinobatsira kune vanoisa mari nevanovapa zvikwereti pakuongorora mikana yekuwana mari mune ramangwana uye kuongorora kuti manejimendi anotarisira sei zviwanikwa zvekambani.
b. Zvinhu zveMishumo Yezvemari
Zvinhu zvikuru zvinosanganisira:
– Zvinhu: zviwanikwa zvinodzorwa nesangano nekuda kwezviitiko zvekare uye izvo zvinotarisirwa kuti zvibatsire mune ramangwana.
– Zvikwereti: mitoro iripo inobva muzviitiko zvekare uye kugadziriswa kwayo kunoita kuti pave nekubuda kwezviwanikwa.
– Equity: kodzero dzasara dzezvinhu mushure mekubvisa zvikwereti.
- Mari inowanikwa uye inoshandiswa: shanduko mu equity isingabvi mukutengeserana nevaridzi.
3. Nheyo dzeKuziva uye Kuyera
IFRS inonyanya kukoshesa kuti chinhu chinozivikanwa riini uye kuti chinoyerwa sei. Mibvunzo miviri mikuru ndeiyi: chinhu ichi chinosangana netsananguro yechinhu/mutoro/mari inowanikwa/mari inoshandiswa here? uye ndechipi chinhu chakakodzera kushuma?
a. Hwaro hwekuyera
Zvimwe zviyereso zvinoshandiswa zvakanyanya:
- Mutengo wekare: kukosha kwekutenga panguva yekutengeserana, kwakagadziridzwa kana zvichidikanwa (semuenzaniso kudzikira kwemutengo).
– Kukosha kwakakodzera: mutengo waizogamuchirwa kutengesa chinhu kana kubhadharwa kuti munhu atore chikwereti mukutengeserana kwakajairika pakati pevatori vechikamu mumusika.
- Kukosha kwazvino: kukosha kwazvino kwemari inoyerera mune ramangwana yakaderedzwa mutengo.
– Kukosha kunowanikwa: kukosha kunogona kuwanikwa kubva mukutengeswa kwechinhu kunze kwemari yekupedzisa/kutengesa.
Kusarudzwa kwehwaro hwekuyera kunokonzerwa nemhando yemidziyo/mutoro uye kukosha kweruzivo. Semuenzaniso, zvimwe zvishandiso zvemari zvinonyanya kukosha kana zvikayerwa pamutengo wakakodzera, nepo midziyo isingachinjiki inowanzo kuyerwa uchishandisa mutengo wekare nemuenzaniso wemutengo kana wekuongororazve.
b. Pfungwa yeChinhu Pamusoro peChimiro
Chimwe chezvinhu zvinosiyanisa mwero wepasi rose ndechekutarisa kwavo pane zvehupfumi. Semuenzaniso, kutengeserana kwerendi kunofanana nekutenga midziyo nechikwereti (rendi) kuchaonekwa semidziyo uye mutoro, kunyangwe pamutemo kungave "rendi" chete.
4. Zvikamu zveMishumo Yezvemari Zvichienderana neIFRS
Zvinyorwa zvemari zvakakwana zvinowanzo sanganisira:
1. Mushumo wemamiriro emari (balance sheet),
2. Chirevo chepurofiti kana kurasikirwa uye imwe mari yakazara,
3. Chirevo chekuchinja kwemari,
4. Mushumo wemari inobuda,
5. Zvinyorwa zvemashoko emari (kusanganisira marongero ekuverenga uye kuziviswa kwemari).
Kuzivisa pachena kwakakosha muIFRS. Kuzivisa pachena kunobatanidza nhamba dziri muzvirevo zvikuru netsananguro dzenjodzi, fungidziro, marongero, uye fungidziro dzinoshandiswa nevatungamiriri.
5. Nzvimbo dzakakosha muIFRS dzinowanzo tariswa
Kunyange zvazvo IFRS ichibata nyaya dzakasiyana-siyana, nzvimbo dzinotevera dzinowanzo tariswa nekuda kwekukanganisa kwadzo kukuru panhamba dzezviziviso zvemari:
a. Mari inowanikwa
Kuzivikanwa kwemari kunoratidza kutamiswa kwekutonga kwezvinhu/masevhisi kumutengi. Mari inowanikwa haingoonekwi chete kana mari yagamuchirwa, asiwo kana chisungo chekuita basa chazadzikiswa. Izvi zvakakosha kumabhizinesi ane zvibvumirano zvenguva refu, kunyorera, kana kutengesa kwakabatana.
b. Midziyo Yakagadziriswa uye Kuderera Kwemutengo
IFRS inotonga kuzivikanwa kwemidziyo isingachinji, kuona nguva inobatsira, nzira dzekudzikira kwemutengo, uye kukanganisika kwemutengo. Makambani anofanirwa kuongorora fungidziro nguva nenguva kuti ave nechokwadi chekuti mari yekudzikira kwemutengo inoratidza mabhenefiti ehupfumi anodyiwa.
c. Kuremara
Midziyo inofanirwa kuongororwa kuti inogona kudzoserwa here. Kana mari yacho ikadarika mari inogona kudzoserwa, kambani inoona kurasikirwa nekukanganisika. Pfungwa iyi inodzivirira kuti midziyo isanyanyi kutaurwa uye inochengetedza hungwaru mukuzivisa.
d. Zvishandiso Zvemari
Kuyera zvishandiso zvemari kunogona kuoma nekuti kunosanganisira kupatsanura (semuenzaniso, mutengo wakaderedzwa kana kukosha kwakakodzera), kuongorora njodzi yechikwereti, uye kupa kurasikirwa kwechikwereti kunotarisirwa. Kune mabhanga nemakambani ane mari yakawanda inobhadharwa, mutemo uyu wakakosha.
e. Zvibvumirano zverendi
Kazhinji, magwaro ekurenda anoda kuzivikanwa kwechinhu chine kodzero yekushandisa uye mutoro wekurenda. Izvi zvinowedzera pachena kwezvibvumirano zvekubhadhara magwaro ekurenda izvo zvingave zvakambovanzwa kubva pakuverenga mari.
6. Mabhenefiti ekushandisa Mitemo Yepasi Pose
Kushandiswa kwemitemo yepasi rose kunopa mabhenefiti akasiyana-siyana, anosanganisira:
1. Kuenzanisa kwenyika dzese: vanoisa mari vanogona kuenzanisa makambani munyika dzakasiyana-siyana zvakavimbika.
2. Wedzera kuvimbika: mishumo yemari inotevera IFRS inowanzo vimbwa nemusika.
3. Kuwana mari zviri nani: makambani akajeka ane mukana wekuwana mari shoma.
4. Kushanda zvakanaka kwekubatanidza: kumapoka emarudzi akawanda, kushandiswa kwemitemo yakafanana kunoita kuti kubatana kuve nyore.
5. Hutongi hwakavandudzwa: kudiwa kwekuburitsa pachena zvinhu zvine chekuita nekushandisa zvinodhaka uye kuongororwa kunoita kuti kutonga kwemukati kuve nani.
7. Matambudziko muKushandiswa kweIFRS
Pasinei nemabhenefiti ayo, kushandisa mitemo yepasi rose kunounzawo matambudziko:
- Zvinodiwa zvekuoma uye kugona: mitemo yakawanda inoda kutonga kwehunyanzvi, kufungidzira, uye kunzwisisa kwakasimba kwebhizinesi.
- Zvinodiwa zveSisitimu nedata: kuchinja kwemitemo kungada kuvandudza ERP, module yekuzivikanwa kwemari, kana sisitimu yekutarisira zvibvumirano.
- Mari yekushandisa: kudzidziswa, kubvunza, kuongororwa kwemabhuku, uye kugadziriswa kwemaitiro zvinogona kuda mari yakawanda.
– Kusiyana kwetsananguro: nekuti IFRS inowanzo enderana nepfungwa, kushandiswa kwakafanana pakati pemakambani kunoda nhungamiro dzemukati uye kutarisirwa kwakasimba kwekuongorora.
- Shanduko dzinoramba dzichiitika: mwero wekushanda unoshanduka pamwe chete nekuchinja kwebhizinesi, saka makambani anofanira kugara achitevera zvichangobva kuitika.
8. Maitiro Akanakisisa Ekuita Zvinobudirira
Kuti IFRS ishande zvakanaka, makambani anogona kutora matanho anotevera:
1. Gadzirai mitemo yakanyorwa yakajeka uye inowirirana yekuverenga mari.
2. Dzidzisai timu yezvemaakaundi nezvemari nguva dzose, kusanganisira kunzwisisa kutonga nekufungidzira.
3. Kuvandudza kushanda pamwe chete kwemakambani akasiyana-siyana (zvemari, zvemutemo, kutenga, kutengesa) nekuda kwezviyero zvakawanda zvine chekuita nezvibvumirano nemabasa.
4. Gadzirira magwaro anotsigira fungidziro nefungidziro, kunyanya kukosha kwakaringana, kukanganisa, uye zvinodiwa.
5. Ita ongororo dzemukati mekambani usati waongorora kuti uderedze kugadziriswa kwezvinhu.
Mhedziso
Kuverengera mari zvichienderana nemazinga epasi rose (IFRS) kunovavarira kugadzira zvirevo zvemari zvine chekuita, zvakavimbika, uye zvakafanana pasi rose. Nenzira inosimbisa kukosha kwehupfumi, kuburitsa pachena kwakakwana, uye kuyerwa kwakarurama, IFRS inobatsira vashandisi vezvirevo zvemari kunzwisisa mamiriro ekambani zvakajeka. Zvisinei, kuitiswa kwayo kunoda vanhu vakagadzirira, masisitimu eruzivo, uye marongero akafanana. Kumakambani ari kuda kubudirira mumusika wepasi rose, kugona nekushandisa mitemo yepasi rose hakusi kungodiwa kwekutevedzera mitemo chete asiwo inzira yekusimudzira kuvimbana nekukwikwidzana.
Kana muchida, ndinogona kugadzirisa chinyorwa ichi kuti chive chedzidzo yepamusoro (nemashoko akanyorwa), chinoshanda zvakanyanya (nemienzaniso yemajenari ekutengeserana), kana kuti chienderane nemamiriro ezvinhu echiIndonesia (semuenzaniso, hukama neIFRS-based PSAK).
