Kusiyana pakati peFinancial Accounting neManagement Accounting
Accounting isystem yeruzivo inobatsira masangano kunyora, kugadzirisa, uye kuratidza ruzivo rwemari kuti aite sarudzo. Mubhizinesi, accounting haingogumiri parudzi rumwe chete. Matavi maviri anonyanya kutaurwa nezvawo ndee accounting yezvemari ne management accounting. Kunyange zvazvo ese achishandisa data rekutengeserana nenhamba dzemari, akasiyana nechinangwa, vashandisi veruzivo, mitemo yekugadzirira, uye mafomati emishumo. Kunzwisisa musiyano uripo pakati pe accounting yezvemari ne management accounting kwakakosha kune varidzi vemabhizinesi, vadzidzi, uye nyanzvi kuitira kuti vagone kushandisa ruzivo rwakakodzera kune zvavanoda.
Tsanangudzo yeAccounting yeMari
Kuverenga mari (Financial accounting) inzira yekunyora nekugadzirira magwaro emari kunyanya kune vekunze kukambani. Mapato aya ekunze anosanganisira vanoisa mari, vanokweretesa (mabhanga/masangano emari), hurumende, vatongi, uye vanhu vanofarira. Zvigadzirwa zvikuru zvekuverenga mari magwaro emari akadai sebalance sheet, income statement, statement of changes in equity, cash flow statement, uye manotsi emagwaro emari.
Kuongororwa kwemari kunosimbisa kuvimbika uye kuenzanisa. Izvi zvinoreva kuti mishumo inogadzirwa zvichienderana nezvinodiwa kuitira kuti ikwanise kuenzaniswa munguva dzakasiyana-siyana uye makambani uye inogona kuvimbwa nayo sehwaro hwekuongorora mashandiro ekambani nemamiriro emari.
Tsanangudzo yeManagement Accounting
Kusiyana neizvi, manejimendi accounting inzira yekuona, kuyera, kuongorora, uye kupa ruzivo rwemari nerusiri rwemari kuti rubatsire mapato ari mukati mekambani—kunyanya vatungamiriri—mukuita sarudzo, kugadzira mazano, kudzora mari, uye kuongorora mashandiro.
Kuongororwa kwemari yekutarisira hakungotarise chete pane "zvakaitika", asi kunopawo ruzivo rwekuronga ramangwana, senge kuronga bhajeti, fungidziro, ongororo yekuchinja kwezvinhu, kuongorora mitengo yekutengesa, uye ongororo yepurofiti pachigadzirwa chimwe nechimwe kana chikamu chimwe nechimwe.
Kusiyana Kwakakosha Pakati peFinancial Accounting neManagement Accounting
1. Chinangwa chekuunganidza ruzivo
Musiyano mukuru uri muchinangwa.
- Kuongororwa kwemari kunovavarira kupa mufananidzo wakazara wekushanda kwekambani uye mamiriro emari, pamwe nekupa ruzivo rwakakodzera kune vekunze.
- Kuverengera manejimendi kunovavarira kubatsira manejimendi kuita sarudzo dzekushanda uye dzehurongwa, semuenzaniso kuona kana chigadzirwa chichida kuchengetwa, kumiswa, kana kuvandudzwa.
Nemamwe mashoko, accounting yemari yakatarisana nekunyora mishumo, ukuwo management accounting yakatarisana nekuita sarudzo.
2. Vashandisi veRuzivo
- Kuverenga mari kunoshandiswa nevanhu vekunze: vanoisa mari, vanokweretesa, vanoongorora maakaundi, vatongi, uye hurumende (semuenzaniso nekuda kwemitero kana kutarisira).
- Kuverengera manejimendi kunoshandiswa nemapoka ari mukati: vatungamiriri, vatariri vekushanda, vatariri vekugadzira, vatariri vekushambadzira, nevatariri.
Nekuti vashandisi veruzivo vakasiyana, chimiro chemushumo uye mwero weruzivo zvakasiyanawo.
3. Mitemo neMitemo Zvinosunga
Maakaundi emari anowanzo sungirwa nemitemo yepamutemo, semuenzaniso PSAK (Statement of Financial Accounting Standards) muIndonesia iyo inoshandisa IFRS, kana mimwe mitemo zvichienderana nemutemo. Kugadzirira mishumo yemari zvinowanzodawo kuongororwa kwemari kuti zviwedzere kuvimbika.
Kusiyana neizvi, manejimendi accounting haasungirwi nemitemo inosungirwa. Makambani akasununguka kugadzira mafomati emukati ekubika anonyatsoenderana nezvinodiwa nemanejimendi pakusarudza. Kuchinjika uku kunobvumira manejimendi accounting kuti ienderane nemafambiro ebhizinesi uye zvinodiwa nedhipatimendi rega rega.
4. Kutarisa Nguva: Nhoroondo vs. Ramangwana
- Kuverengera mari kunonyanya kukoshesa ruzivo rwekare (zvakatoitika). Mishumo inoratidza mhedzisiro yekutengeserana kwekare munguva yakatarwa, senge kota kana gore.
- Kuongororwa kwemari yekutarisira kunosimbisa ruzivo rwemangwana pamwe neruzivo rwekare, senge zvirongwa zvebhajeti regore rinouya, fungidziro yemari inodiwa, zvinangwa zvekutengesa, uye ongororo yemamiriro ezvinhu.
Kunyange zvazvo mapazi ese ari maviri achishandisa data renhoroondo, manejimendi accounting anoshandisa iro sehwaro hwekufanotaura uye kugadzira zviito zveramangwana.
5. Ruzivo rweNhamba yeRuzivo
Maakaundi emari anowanzo kupa ruzivo muchimiro chepfupiso (pfupiso) kutsanangura mamiriro ese ekambani. Semuenzaniso, gwaro remari rinoratidza mari yese inowanikwa uye mari yese inoshandiswa, pasina kugara uchitaura mari yekushanda pabasa rega rega.
Kuverenga maakaundi ekutarisira, kune rumwe rutivi, kunoda ruzivo rwakakura. Kunogona kutsanangura mitengo yechigadzirwa chimwe nechimwe, mitengo padhipatimendi, mitengo panzira yekugovera, kana mitengo papurojekiti imwe neimwe. Semuenzaniso, maneja wekugadzira angangoda ruzivo rwakananga pamusoro pemitengo yezvinhu zvakagadzirwa, vashandi vakananga, uye mari yefekitori kuti adzore kushanda zvakanaka.
6. Mhando dzeRuzivo: Zvemari vs. Zvemari uye Zvisiri Zvemari
Kuverengera mari kunonyanya kuve neruzivo rwemari rwakayerwa muzvikamu zvemari uye kunotevera misimboti yekuverenga mari.
Kuverengera kwemanejimendi kunogona kusanganisa ruzivo rwemari nerusiri rwemari. Mienzaniso yeruzivo rusiri rwemari inosanganisira huwandu hwezvinhu zvisina kunaka, nguva yekugadzira, kugutsikana kwevatengi, mwero wekunonoka kwekutumira, kana kushanda zvakanaka kwevashandi. Ruzivo rusiri rwemari runowanzova chiratidzo chikuru chekushanda kwemangwana.
7. Kuwanda Kwemishumo
Mishumo yemari yakawanda inoburitswa nguva nenguva uye pachirongwa, semuenzaniso mwedzi wega wega, kota yega yega, kana gore rega rega. Makambani ehurumende anotofanirwa kuzivisa maererano nemitemo inodzora musika wemari.
Mishumo yeakaunzi yemanejimendi inogona kugadzirwa chero nguva kana zvichidikanwa. Mumakambani mazhinji, mishumo yemitengo nekushanda kwayo inogona kugadzirwa vhiki nevhiki, zuva nezuva, kana kunyange panguva chaiyo kuburikidza nedashboard yehurongwa hweruzivo rwemanejimendi.
8. Kutungamirirwa kweKudzora neKuongorora
Kuverengera manejimendi kwakabatana zvakanyanya nebasa rekudzora manejimendi. Zvishandiso zvinowanzoshandiswa zvinosanganisira:
- Bhajeti
- Kuongorora musiyano (bhajeti vs musiyano chaiwo)
- Kuongorora mutengo-huwandu-purofiti
- Kuenzanisa Mari Inoenderana Nemabasa (ABC)
- Kadhi reChibodzwa Rakayerwa
Zvichakadaro, maakaundi emari anosimbisa zvikuru kupa mishumo zvakarurama uye zvinoenderana nezvinodiwa. Kunyange zvazvo ichigona kushandiswa kuongorora mashandiro, mishumo yemari haisi nguva dzose yakadzama zvakakwana kuti ione mudzi wematambudziko ekushanda.
Mienzaniso Iri Nyore Mukuita
Fungidzira kambani ine zvigadzirwa zviviri: Chigadzirwa A neChigadzirwa B. Chirevo chemari (mari yekuverenga) chingaratidza kuti kambani iri kuwana purofiti inosvika Rp500 miriyoni pagore. Zvisinei, vatungamiriri vanoda kuziva: Chigadzirwa A chinobatsira kupfuura Chigadzirwa B here?
Kuverengera kwemanejimendi kunogona kuverenga purofiti pachigadzirwa chimwe nechimwe, kusanganisira kugoverwa kwemari yekugadzira nekutengesa. Mhedzisiro yacho inogona kuratidza kuti Chigadzirwa A chinoburitsa mari yakawanda, nepo Chigadzirwa B chiri kurasikirwa nemari, zvichideredzwa nepurofiti yeChigadzirwa A. Ruzivo urwu rwakakosha pakusarudza zvakaita sekukwidza mitengo, kuderedza mitengo, kushandura nzira dzekushambadzira, kana kurega Chigadzirwa B.
Mhedziso
Kuverengera mari nekutarisira maakaundi zvose zvakakosha, asi zvinozadzisa zvinodiwa zvakasiyana. Kuverengera mari kunotarisa pakuzivisa mapato ekunze nemaitiro akasimba, kusimbisa ruzivo rwekare, uye kupa ruzivo muchidimbu. Kuverengera manejimendi kunotarisa pane zvinodiwa zvemukati, kunochinjika zvakanyanya, kwakadzama, uye kunotsigira kuronga nekuita sarudzo zvine chekuita neramangwana.
Nekunzwisisa misiyano iyi, makambani anogona kuwedzera basa rekuverenga: kwete kungo "kushuma nhamba" chete kuti zvienderane nemutemo, asiwo "kugadzirisa nhamba" kuita mazano nezviito zvinovandudza mashandiro ebhizinesi.
Kana muchida, ndinogona kugadzira chinyorwa ichi chakanyatsorongeka muzvidzidzo (chiine tafura yemisiyano nemabhuku), kana kuti chinyorwa chakareruka chekubloga/SEO.
