Kusiyana pakati peFinancial Accounting neManagement Accounting
Kuverengera mari inyaya inokosha mukushanda kwekambani, inoshanda kunyora, kuongorora, uye kushuma ruzivo rwemari. Zvisinei, mhando yekuverenga mari inoshandiswa mukati mekambani inogona kusiyana zvichienderana nezvinangwa zvayo uye vanhu vayo vanotarisirwa. Mhando mbiri dzakajairika dzekuverenga mari inyaya yekuverenga mari uye yekuverengera manejimendi. Dzese dzinoita basa rakakosha, asi dzine chinangwa chakasiyana. Chinyorwa chino chichatsanangura musiyano mukuru uripo pakati pekuverenga mari nekuverenga manejimendi.
### Tsanangudzo yeAkaunti Yezvemari
Kuverenga mari ibazi rekuverenga mari rinotarisa pakugadzirira magwaro emari ekunze, akadai sevanogovana masheya, vanokweretesa, uye vane masimba emitero. Chinangwa chikuru chekuverenga mari ndechekupa mufananidzo wakarurama uye unonzwisisika wemamiriro emari ekambani uye mashandiro ayo.
### Tsanangudzo yeManagement Accounting
Management accounting ibazi re accounting rinotarisa pakupa ruzivo kuvatungamiriri vemukati mekambani kuti vatsigire kuita sarudzo dzekushanda uye dzehurongwa. Management accounting inochinjika zvakanyanya muchimiro uye haitongwi nemitemo chaiyo ye accounting; yakagadzirirwa zvinodiwa nekambani mukati.
### Musiyano muZvinangwa
Kuverengera Mari: Chinangwa chekupa mishumo yemari yakarurama uye yakavimbika kune vekunze. Mishumo iyi, kusanganisira bhajeti remari, chirevo chemari, uye chirevo chemari, inowanzo kuburitswa nguva nenguva (kota yega yega kana gore rega rega) uye inofanirwa kutevedzera misimboti yekuverenga mari inogamuchirwa (GAAP) kana International Financial Reporting Standards (IFRS).
Maakaunzi Ekutarisira: Chinangwa chikuru cheakaunzi ekutarisira ndechekupa ruzivo rwakakodzera uye runobatsira kutsigira sarudzo dzehutungamiriri hwemukati. Mishumo yeakaunzi yekutarisira kazhinji haifanirwe kusangana nezvinodiwa zveakaunzi nekuti inoshandiswa mukati.
### Kusiyana kweVateereri
Maakaundi Emari: Vanhu vakuru vanotaurwa mumishumo yeakaundi emari ndevekunze vanofarira mashandiro ekambani uye mamiriro emari, vakaita sevanoisa mari, vanokweretesa, hurumende, nevatongi.
Maakaundi Ekutarisira: Vanhu vanonyanya kutaurwa mumishumo yeakaundi yekutarisira ndevaya vari mukati mekambani, kunyanya vatungamiriri vari pamatanho akasiyana-siyana esangano vanoda ruzivo rwekuita sarudzo dzezuva nezuva, kuronga hurongwa, uye kuongorora mashandiro.
### Musiyano Munguva Yekushuma
Maakaundi Ezvemari: Maakaundi emari anogadzirwa panguva dzakatarwa, dzakadai sekota kana gore rega rega. Maitiro ekugadzirira magwaro aya anowanzo sanganisira kupedzisa mabhuku, kuongorora, uye kuzadzisa zvinodiwa zvekushuma zvakanyanya.
Maakaundi Ekutarisira: Mishumo iri muakaundi yekutarisira inowanzo gadzirwa uye kuratidzwa zvichienderana nezvinodiwa nevatungamiriri. Izvi zvinogona kuitwa zuva nezuva, vhiki nevhiki, mwedzi nemwedzi, kana kunyange panguva chaiyo, zvichienderana neruzivo rwunodiwa pakuita sarudzo.
### Nheyo neMitemo
Kuverenga Mari: Zvinodiwa kuti munhu atevere Nheyo Dzakagamuchirwa Nemabhuku Ekuverenga Mari (GAAP) kana kuti International Financial Reporting Standards (IFRS). Mitemo iyi inoshandiswa kuona kuti magwaro emari anoshanda pamwe chete uye akavimbika kuitira kuti akwanise kuenzaniswa pakati penguva uye pakati pemakambani.
Maakaundi Ekutarisira: Hapana mitemo kana mwero unosunga. Maitiro eakaundi ekutarisira anochinjika zvakanyanya uye anogona kugadziriswa zvinoenderana nezvinodiwa nevatungamiriri vekambani. Kuchinjika uku kunobvumira makambani kuwana ruzivo rwakanyatsojeka uye rwakakodzera rwemari uye mashandiro.
### Mhando dzeRuzivo Rwakapihwa
Kuverenga Mari: Kunotarisa pakunyora nhoroondo uye kupa ruzivo nezvezviitiko zvakaitika munguva yakatarwa. Mishumo iyi inoratidza mamiriro emari ekambani, mhedzisiro yekushanda, uye kufamba kwemari panguva yakatarwa.
Kutarisira Maakaundi: Kutarisa mberi zvakanyanya uye kutsvaga ruzivo runogona kushandiswa pakuronga ramangwana. Semuenzaniso, kuongorora mitengo, kuongorora mashandiro, kuronga bhajeti, uye fungidziro dzemari. Ruzivo urwu runobatsira zvikuru pakuita sarudzo dzakarongeka.
### Kufukidzwa kweruzivo
Kuongororwa Kwemari: Ruzivo rwuri mumagwaro emari runowanzo unganidzwa uye runofukidza zvese zvinoitwa nekambani. Semuenzaniso, chirevo chepurofiti nekurasikirwa chinosanganisira zvese zvinotengeswa nekambani, mari inoshandiswa, uye mari inoshandiswa.
Maakaundi Ekutarisira: Mishumo yekutarisira inowanzo kuve yakadzama uye yakasarudzika. Semuenzaniso, mishumo yekushanda kwedhipatimendi, ongororo yemitengo yezvigadzirwa, kana mishumo yekushanda kwemunhu mumwe nemumwe. Ruzivo urwu rwakagadzirirwa kupa ruzivo rwakadzama mune zvimwe zvikamu zvekushanda kwekambani.
### Musiyano muKutarisa
Kuverenga Mari: Kunotarisa pamishumo yakajairika uye yakazara inogona kushandiswa nemapoka akasiyana-siyana kuongorora mashandiro ekambani. Kusimbiswa kuri pakururamisa, kunyatsojeka, uye kutevedzera mitemo yekuverenga mari.
Kutarisira Maakaundi: Kunotarisa paruzivo rwakakosha uye runobatsira pakuita sarudzo dzehutungamiriri. Chinangwa chayo ndechekubatsira hutungamiriri mukuzadzisa zvinangwa zvekambani, kudzora mashandiro, uye kuvandudza kushanda zvakanaka uye kubereka.
### Mushumo wemuenzaniso
Kuverengera Mari:
- Bharanzi reZviyero
- Chirevo Chemari Inowanikwa
- Chirevo Chemari Inoshandiswa
- Chirevo cheKuchinja muEquity
Kutarisira Maakaundi:
- Mishumo yeBhajeti
- Mishumo Yekusiyana
- Mishumo yeKushanda kweDhipatimendi
- Mishumo Yekuongorora Mutengo-Wehuwandu-Purofiti
### Kushandisa Tekinoroji
Kuverenga Mari: Kushandisa software yekuverenga mari yakagadzirirwa kusangana nezvinodiwa zvekubika nekuongorora. Mienzaniso inosanganisira Oracle Financials, QuickBooks, uye SAP.
Kutarisira Maakaundi: Kunogona kushandiswa zviri nyore kushandisa software uye maturusi ekuongorora. Inogona kushandisa maturusi akasiyana-siyana, kubva kumaspredishiti akareruka kusvika kumasisitimu akaomarara ekutarisira mashandiro ebhizinesi akadai seSAP Business Planning and Consolidation (BPC), Hyperion, kana Tableau.
### Mhedziso
Maakaundi emari nemanejimendi emabhuku, nepo ese ari maviri achitamba basa rakakosha munyika yebhizinesi, ane musiyano mukuru maererano nechinangwa, vateereri, uye rudzi rweruzivo rwunopihwa. Maakaundi emari ane chinangwa chekugadzira mishumo yakarurama uye yakavimbika kuti bhizinesi ribatsirwe.
