Imisebenzi Yokubalwa Kwezimali Ezinhlanganweni
Esimweni esishintshashintshayo sebhizinisi lanamuhla, ukubalwa kwezimali kuvela njengesisekelo lapho izinhlangano zakhela khona amasu azo okuzinza nokukhula. Ukubalwa kwezimali kuhlinzeka ngendlela ehlelekile yokurekhoda, ukuhlaziya, nokuhumusha ulwazi lwezezimali, okubalulekile enkambisweni yokwenza izinqumo ecatshangelwe kahle. Lesi sihloko sigxila endimeni enezici eziningi yokubalwa kwezimali ezinhlanganweni, siqokomisa imisebenzi yayo ebalulekile, kusukela ekugcinweni kwamarekhodi ezezimali kanye nokuhlolwa kokusebenza kuya ekuhambisaneni nemithetho kanye nokuhlela amasu.
1. Ukugcinwa Kwamarekhodi Nokubhala Amadokhumenti
Emongweni wayo, ukubalwa kwezimali kufeza umsebenzi oyisisekelo wokugcina amarekhodi. Lokhu kuhilela ukuqoshwa okuhlelekile kwazo zonke izinkokhelo zezimali, indawo eyaziwa ngokuthi ukugcina amabhuku ngokwesiko. Ngokugcina amarekhodi aphelele futhi anembile, izinhlangano zingaqinisekisa ukuthi umcimbi ngamunye wezezimali ubhaliwe, zinikeze ukulandisa okuthembekile komlando wemisebenzi yazo yezezimali.
Lokhu kugcinwa kwamarekhodi ngokucophelela kubalulekile. Kusiza ekuqinisekiseni ukuthi konke ukuthengiselana kuhambisana nezinqubomgomo nezinqubo zezimali ezimisiwe, okwenza kube lula ukuthola ulwazi njengoba kudingeka. Kungakhathaliseki ukuthi kungokubukeza ukusebenza kwesikhathi esidlule, ukulungiselela izitatimende zezimali, noma ukuphendula ekuhlolweni kwamabhuku, imibhalo ephelele ibalulekile ukuze kuqhubeke ukusebenza kanye nobuqotho bezezimali.
2. Ukubika Ngezezimali
Ukubalwa kwezimali kuhlanganisa nokulungiselela imibiko yezezimali, echaza impilo yezezimali yenhlangano. Izitatimende zezimali—njengebhalansi, isitatimende semali engenayo, kanye nesitatimende sokuhamba kwemali—zifingqa ukusebenza kwenkampani esikhathini esithile. Lezi zincwadi azibalulekile nje kuphela kubabambiqhaza bangaphakathi kodwa nakubantu bangaphandle, okuhlanganisa abatshalizimali, ababolekisi, kanye nabalawuli.
Imibiko yezezimali iyasiza ekuboniseni inzuzo, ukungabi namali, ukungabi namali, kanye nesimo sokuhamba kwemali, okuvumela ababambiqhaza ukuthi benze izinqumo ezinolwazi. Isibonelo, abatshalizimali bahlola izitatimende zezimali ukuze bahlole izingozi ezingaba khona kanye nenzuzo yokutshalwa kwezimali kwabo. Ngokufanayo, ababolekisi bahlola imibiko yezezimali ukuze banqume ukuthi ababoleki bayakufanelekela yini ukuthola isikweletu.
3. Ukulinganisa Nokuphatha Ukusebenza
Omunye umsebenzi obalulekile wokubalwa kwezimali ukulinganisa ukusebenza kanye nokuphatha. Ngokuqhathanisa imiphumela yangempela yezezimali nezibalo ezibekelwe isabelomali, izinhlangano zingahlola ukusebenza kwazo kahle kanye nokusebenza kahle. Ukuhlaziywa kokuguquguquka, ithuluzi elingaphakathi kokubalwa kwezimali kokuphatha, kusiza ekuboneni ukuphambuka emiphumeleni elindelekile, okushukumisela abaphathi ukuthi baphenye futhi balungise izinkinga.
Izilinganiso zokusebenza ezitholakala kudatha yokubala, njengenzuzo ekutshalweni kwezimali (i-ROI), inzuzo ephelele, kanye nenzuzo ehlanzekile, zinikeza ukuqonda ukuthi inhlangano isebenzisa kahle kangakanani izinsiza zayo. Lezi zilinganiso zisekela ukuphathwa ekwenzeni izinqumo ezisekelwe kudatha ukuthuthukisa umkhiqizo, ukunciphisa izindleko, kanye nokwenza ngcono inzuzo.
4. Ukuphathwa Kwezindleko Nokulawula
Ukubalwa kwezindleko, igatsha elikhethekile lokubalwa kwezimali, ligxile ekubambeni nasekuhlaziyeni ulwazi lwezindleko. Liqinisekisa ukuthi inhlangano iphatha kahle izindleko zayo. Ngokubona abaphehli bezindleko nokwabela izindleko ngendlela efanele, abaphathi bangathola isithombe esicacile sokuthi izimali zisetshenziswa kuphi nokuthi zingalawulwa kanjani.
Ukuphathwa kwezindleko okuphumelelayo kusiza izinhlangano ukuthi zithuthukise inzuzo yazo. Amasu anjengokubalwa kwezindleko okusekelwe emisebenzini (i-ABC), ukubalwa kwezindleko okujwayelekile, kanye nokuhlaziywa kokuhlukahluka kuvumela izinkampani ukuthi ziqonde izindleko zomkhiqizo, zilawule izindleko zokukhiqiza, futhi zibeke amanani ezinikezwayo ngokuncintisana. Lokhu kubaluleke kakhulu ezinhlanganweni ezisebenza ezindaweni ezinemingcele emincane kanye nokuncintisana okuphezulu.
5. Ukuthobela imithetho kanye nezibopho zomthetho
Ukuqinisekisa ukuthobela imithetho yezezimali kanye nezidingo zomthetho kungenye into engaxoxiswana ngayo yokubalwa kwezimali. Izinhlangano kumele zilandele izidingo eziningi zomthetho, okuhlanganisa imithetho yentela, amazinga okuhlola, kanye nemithetho yokubika ngezezimali. Iminyango yokubalwa kwezimali idlala indima ebalulekile ekuqapheni nasekusebenziseni lezi zinyathelo zokuthobela imithetho.
Ukwehluleka ukuthobela imithetho kungabangela izinhlawulo ezinkulu, imiphumela yezomthetho, kanye nomonakalo edumeleni lenkampani. Ababhali bezimali basebenza ngokuzikhandla ukuze balungiselele ukubuyiselwa kwentela okunembile, balandele izimiso ze-Generally Accepted Accounting Principles (GAAP) noma i-International Financial Reporting Standards (IFRS), futhi bahlolwe njalo ukuze babonise ukunamathela ezindinganisweni zomthetho nezokulawula.
6. Ukuhlela Ezezimali kanye Nokwenza Isabelomali
Ukuhlela ezezimali kanye nesabelomali kuyizingxenye ezibalulekile zokwenza izinqumo ezinqala kunoma iyiphi inhlangano. Ukubalwa kwezimali kusiza ekwakheni izabelomali ezibikezela imali engenayo kanye nezindleko zesikhathi esizayo. Lezi zabelomali zisebenza njengezinhlelo zezimali eziqondisa ukwabiwa kwezinsizakusebenza eminyangweni nasemaphrojekthini ahlukahlukene.
Ngokuhlela isabelomali, abaphathi bangasetha imigomo yezezimali, bahlukanise izinsiza ngempumelelo, futhi baqaphe inqubekela phambili uma kuqhathaniswa nalezi zinhloso. Kuhlinzeka ngendlela yokulawula ukusetshenziswa kwemali yokusebenza kanye neyezimali, ukuqinisekisa ukuthi ukutshalwa kwezimali kuhambisana nezinhloso zesu lenhlangano. Ukuhlelwa kwesabelomali okunembile kanye nokuhlela kwezezimali kuvumela izinhlangano ukuthi zilindele izinselele, zibambe amathuba, futhi ziqondise isiqondiso sazo sesu lesikhathi eside.
7. Ukulawula Kwangaphakathi Nokuvimbela Ukukhwabanisa
Uhlelo lokulawula lwangaphakathi oluqinile lubalulekile ekuvikeleni izimpahla zenhlangano nokuqinisekisa ubuqotho bezinqubo zayo zezimali. Ukubalwa kwezimali kubalulekile ekuklameni, ekusebenziseni nasekulondolozeni lezi zilawuli zangaphakathi. Lokhu kuhlanganisa izindlela zokuvimbela amaphutha nokukhwabanisa, ukuqinisekisa ukubika kwezezimali okunembile, nokukhuthaza ukusebenza kahle.
Izilawuli zangaphakathi zingasukela ekuhlukaniseni imisebenzi kanye nezinqubo zokugunyazwa kuya ekuhlolweni okungokoqobo kanye nezinqubo zokubuyisana. Lezi zilawuli zisiza ekuvimbeleni nasekutholeni ukungahambi kahle okungaba nemiphumela emibi empilweni yezezimali yenhlangano kanye nokwethembeka kwayo.
8. Ukusekelwa Kwezinqumo
I-Accounting inikeza ukwesekwa kwezinqumo ezibalulekile kubaphathi. Ihlomisa abenzi bezinqumo ngokuqonda kwezezimali okudingekayo ukuze bahambe endaweni eyinkimbinkimbi yebhizinisi. Kungakhathaliseki ukuthi kunqunywa ngokutshalwa kwezimali, ukuhlola ukuhlanganiswa okungenzeka kanye nokuthengwa, noma ukunquma amasu okubeka amanani omkhiqizo, ulwazi lwe-akhawunti lubalulekile.
Ababhali bama-akhawunti abaphathi, ngokusebenzisa amasu anjengokuhlaziywa kwezindleko nezinzuzo, ukuhlaziywa kwe-break-even, kanye nokuhlela izimo, basiza ekuhloleni imiphumela yezezimali kanye nokusekela izinqumo zamasu. Leli khono libalulekile ekwakheni amasu akhuthaza ukukhula okusimeme kanye nenzuzo yokuncintisana.
9. Ukuxhumana Kwababambiqhaza
Ngaphandle kwemisebenzi yangaphakathi, ukubalwa kwezimali nakho kudlala indima ebalulekile ekuxhumaneni nabathintekayo. Ulwazi lwezezimali olucacile nolunembile lusiza ekwakheni ukwethembana nokuthembeka nabathintekayo bangaphandle. Kungakhathaliseki ukuthi ukuxhumana nabanikazi bamasheya, ababolekisi, izinhlangano ezilawulayo, noma umphakathi, ukubika nokuveza okuthembekile kwezezimali kubaluleke kakhulu.
Izinhlangano zithembele ekubalweni kwezimali ukuze zakhe imibiko yonyaka, izethulo zabatshalizimali, kanye namafayela okulawula. Ukuxhumana okuphumelelayo ngokusebenza kwezezimali kanye namathemba esikhathi esizayo kusiza ekugcineni ubudlelwano obuhle nababambiqhaza, ukuheha utshalomali, kanye nokuqinisekisa ukwesekwa okuqhubekayo okuvela ezimakethe zezimali.
Isiphetho
Ukubalwa kwezimali kusebenza njengengxenye ebalulekile yengqalasizinda yenhlangano. Imisebenzi yayo ihlanganisa ukuqopha nokubhala imibhalo, ukubika ngezezimali, ukulinganisa ukusebenza, ukuphathwa kwezindleko, ukuthobela imithetho, ukuhlela ngezezimali, ukulawula kwangaphakathi, ukusekela izinqumo, kanye nokuxhumana nabathintekayo. Ngokufeza le misebenzi, ukubalwa kwezimali akugcini nje ngokuvikela impilo yezezimali yenhlangano kodwa futhi kuyinika amandla okuchuma endaweni enokuncintisana nelawulwa yimithetho.
Ngokusebenzisa kahle izimiso nemikhuba yokubala, izinhlangano zingafinyelela ubuhle bokusebenza, impumelelo yamasu, kanye nokukhula okusimeme, ngaleyo ndlela zisekele ukusebenza kwazo kwesikhathi eside kanye nokuba khona emakethe.
