Ukuziphendulela Ekubikweni Kwezezimali
Ukuziphendulela ekubikeni kwezezimali kuyinsika eyinhloko yokuphathwa kahle kwenhlangano, kungaba sebhizinisini, kuhulumeni, noma ezinhlanganweni ezingenzi nzuzo. Ukubika ngezezimali kudlula ukwethula izinombolo nje; kubonisa ukuziphendulela kwabaphathi kubabambiqhaza ekuphathweni kwezinsiza eziphathisiwe. Uma ukuziphendulela kusetshenziswa ngempumelelo, ukubika ngezezimali kungasebenza njengethuluzi lokwenza izinqumo elithembekile, kuthuthukise ukwethenjwa komphakathi, futhi kuqinise ukusimama kwenhlangano.
Incazelo Yokuziphendulela Ekubikweni Kwezezimali
Kalula nje, ukuziphendulela kusho isibopho sokuchaza, ukuvikela, kanye nokuba nesibopho ngezenzo nemiphumela. Ngokomongo wokubika ngezezimali , ukuziphendulela kuhlanganisa inqubo yokurekhoda, ukuqaphela, ukulinganisa, kanye nokwethula ukuthengiselana ngokwethembeka nangokuhambisana nezindinganiso. Ukuziphendulela kudinga futhi ukuxhumana phakathi kwezimo zomnotho ezikhona kanye nolwazi oluvezwe ezitatimendeni zezimali.
Ukuziphendulela kwedlulela ngale kokuthobela imithetho yokuphatha kuya ezicini zokuziphatha nezobuqotho. Imibiko yezezimali enokuziphendulela kumele ilungiselelwe ngaphandle kokukhwabanisa, ngaphandle kolwazi oludukisayo, futhi akumelwe ilungele ukukhonza izintshisekelo ezincane zanoma yiliphi iqembu elithile. Ngakho-ke, ukuziphendulela kudala ukucaca futhi kunciphisa ukungalingani kolwazi phakathi kwabaphathi kanye nezinhlangano zangaphandle njengabatshalizimali, ababolekisi, abalawuli, noma umphakathi.
Kungani Ukuziphendulela Kubaluleke Kangaka?
Ukuzibophezela ekubikeni kwezezimali kubalulekile ngoba izitatimende zezimali zakha isisekelo sezinqumo ezahlukahlukene zamasu. Abatshalizimali basebenzisa izitatimende zezimali ukuhlola ukusebenza kwenkampani kanye namathemba ayo. Ababolekisi bahlola ikhono layo lokukhokha izikweletu. Ohulumeni bahlola ukuthobela imithetho yentela kanye nokusetshenziswa kwezimali zomphakathi. Ngisho nabasebenzi kanye nomphakathi bangalinganisa impilo yenhlangano ezitatimendeni zezimali ezishicilelwe.
Ngaphandle kokuziphendulela, ingozi yokungaziphenduleli iyanda. Ukungaziphenduleli kungabangelwa amaphutha noma ukukhwabanisa. Imiphumela ibalulekile: ukulahlekelwa kwezezimali, ukwehla kwenani lenkampani, ukulahlekelwa ukwethenjwa komphakathi, izigwebo zomthetho, ngisho nokuqothuka. Amacala amaningi adumile ezweni lebhizinisi avela ekuziphenduleleni okubi kokubika, njengemikhuba yokuphatha imali engenayo enobudlova noma ukufihla izikweletu ezithile ukuze imibiko ibonakale ingcono kunalokho eyikho ngempela.
Emkhakheni womphakathi, ukuzibophezela ekubikeni kwezezimali nakho kubalulekile ngoba kuhilela izimali zomphakathi. Ukubika okungaphenduli kungavula amathuba okusetshenziswa kabi kwesabelomali, kunciphise ikhwalithi yezinsizakalo zomphakathi, futhi kuqede ukufaneleka kukahulumeni. Ngakho-ke, ukuzibophezela kuyisibopho sokuziphatha kanye nethuluzi lokuqinisekisa ukuphathwa kwezinsiza kusebenza kahle futhi okuqondiswe kuzo.
Izimiso Zokuzibophezela Ekubikeni Kwezezimali
Ukuze kufezwe ukuziphendulela, izimiso eziningana ezibalulekile kudingeka zisetshenziswe njalo:
1. Ukucaca
Ulwazi kumele lwethulwe ngokucacile, ngokufanele, futhi kalula. Ukucaca akusho ukwembula zonke izimfihlo zebhizinisi, kodwa kunalokho ukudalula ulwazi olubalulekile oluthonya izinqumo zabasebenzisi bezitatimende zezimali.
2. Ukuthembeka
Imibiko yezezimali kumele ibe ethembekile, ingabi nobandlululo, futhi isekelwe ebufakazini obanele. Ukuthembeka kuyanda lapho inhlangano inemibhalo ephelele yokuthengiselana kanye nenqubo yokuqinisekisa eqinile.
3. Ukuhambisana nezindinganiso
Ukulungiswa kwemibiko kumele kulandele izindinganiso zokubalwa kwezimali ezisebenzayo, njenge-PSAK/IFRS yezinhlangano noma izindinganiso zebhizinisi ukubalwa kwezimali kukahulumeni kwezemboni yomphakathi. Ukuthobela imithetho kuqinisekisa ukuvumelana kanye nokuqhathaniswa.
4. Ukugcina isikhathi
Ukubika sekwephuzile kunganciphisa inani lolwazi. Ukuziphendulela kudinga ukwethulwa kolwazi ngesikhathi ukuze lusetshenziswe njengesisekelo sesenzo.
5. Ukungaguquguquki
Izindlela zokubala ezisetshenziswayo kufanele zihambisane ngezikhathi ezithile. Uma kukhona izinguquko kunqubomgomo, lezi zinguquko kumele zichazwe ngokwanele futhi umthelela wazo udalulwe.
Indima Yamaqembu Anesibopho
Ukuzibophezela ekubikeni ngezezimali akuyona nje umthwalo wemfanelo womuntu oyedwa. Amaqembu amaningana adlala indima ebalulekile:
– Abaphathi banesibopho esikhulu sokulungiselela imibiko yezezimali, okuhlanganisa nokuqinisekisa ukuthi uhlelo lokulawula lwangaphakathi lusebenza kahle.
– Ababhali bezimali kanye nabasebenzi bezezimali baqinisekisa ukuthi izinqubo zokurekhoda nokubika ziyahambisana nezindinganiso futhi zisekelwa ubufakazi obanele.
– Ibhodi labakhomishana noma ikomidi lokuhlola liqondisa inqubo yokubika, lihlole izingozi, futhi liqinisekise ukuthi akukho ukungqubuzana kwezintshisekelo okungalimaza ubuqotho bombiko.
– Abahloli bangaphakathi basiza ekuhloleni ukusebenza kahle kwezilawuli zangaphakathi futhi bathole ukukhwabanisa kanye nokungasebenzi kahle okungenzeka.
– Abahloli bamabhuku bangaphandle banikeza umbono ozimele wokuthi izitatimende zezimali zethulwe ngendlela efanele yini ngokwezindinganiso, ngaleyo ndlela kwandiswe ukwethembeka kombiko emehlweni omphakathi.
Ukubambisana phakathi kwala maqembu kwakha uhlelo lokuzibophezela. Uma noma yisiphi isici sibuthakathaka, ingozi yokubika okudukisayo iyanda.
Ukulawula Kwangaphakathi Njengesisekelo Sokuzibophezela
Esinye sezici ezibalulekile zokuba nesibopho sokuphatha ukulawula kwangaphakathi okuqinile. Ukulawula kwangaphakathi kuhlanganisa izinqubomgomo nezinqubo ezenzelwe ukuvikela izimpahla, ukuqinisekisa ukuthembeka kokubika, ukukhuthaza ukusebenza kahle, nokuqinisekisa ukulandelwa kwemithetho.
Izibonelo zokulawula kwangaphakathi okubalulekile zifaka phakathi ukuhlukaniswa kwemisebenzi ukuvimbela umuntu oyedwa ekulawuleni yonke inqubo yokuthengiselana, ukugunyazwa kwezindleko okunezigaba, ukuhlanganiswa kwebhange okuvamile, kanye nokusetshenziswa kwezinhlelo zolwazi lokubala ezinemizila yokuhlola. Ukulawula kwangaphakathi okuphumelelayo kungavimbela futhi kutholakale amaphutha kusenesikhathi, okuholela ekubikweni kwezezimali okunembe kakhudlwana.
Izinselele Ekuqapheleni Ukuziphendulela
Nakuba lo mqondo ucacile, ukusetshenziswa komthwalo wemfanelo ekubikeni kwezezimali kuvame ukubhekana nezinselele, ezifana nalezi:
– Ingcindezi yomgomo wokusebenza ishukumisela amanye amaqembu ukuthi asebenzise inzuzo ukuze kubonakale sengathi ahlangabezana nokulindelwe.
- Ubunzima bokuthengiselana, ikakhulukazi ezinkampanini ezinkulu, isibonelo amathuluzi ezezimali, ukuhlanganiswa kwezinhlangano, noma ukuthengiselana kwamanye amazwe.
- Ubuthakathaka bohlelo kanye nobe-HR njengokuntuleka koqeqesho, amakhono okubalwa kwezimali alinganiselwe, noma ubuchwepheshe obunganele.
– Isiko lokuhlela elingalungile lapho ubuqotho bubekwa eceleni futhi ukubika kubhekwa njengento nje ehlelekile.
– Izintshisekelo zezepolitiki noma ukungqubuzana kwezintshisekelo okungathonya izinqubomgomo zokubalwa kwezimali kanye nezinqubo zokuhlola, ikakhulukazi ezinhlanganweni eziseduze namandla.
Ukubhekana nalezi zinselele kudinga ukuzibophezela kobuholi benhlangano, imikhuba eqinile yokuziphatha, kanye nezindlela zokuqapha ezizimele.
Amasu Okuthuthukisa Ukubika Ngezezimali
Ezinye izinyathelo ezisebenzayo izinhlangano ezingazithatha ukuqinisa ukuziphendulela zifaka:
1. Ukwakha isiko lobuqotho ngekhodi yokuziphatha, ukuqeqeshwa, kanye nezibonelo ezivela kubaholi.
2. Ukuqinisa izilawuli zangaphakathi nokwenza ukuhlolwa njalo kwezingozi nobuthakathaka.
3. Sebenzisa ubuchwepheshe obufana nezinhlelo ze-ERP, ukuzenzakalela kokubuyisana, kanye nokuhlaziya ukuze unciphise amaphutha enziwa ngesandla futhi wandise ukunemba.
4. Ukwandisa amandla ezinsizakusebenza zabantu ngokuqinisekisa, ukuqeqeshwa ezindinganisweni zakamuva zokubalwa kwezimali, kanye nokuthuthukisa ikhono lokuhlola amabhuku.
5. Qinisekisa ukuthi kwenziwa ukuhlolwa okuzimele nokusezingeni eliphezulu kanye nokulandelela okutholakele ekuhlolweni ngendlela engokoqobo nelinganisekayo.
6. Nikeza umzila ophephile wokubika ukuze ukukhwabanisa kubikwe ngaphandle kokwesaba ukuziphindiselela.
Isiphetho
Ukuzibophezela ekubikeni kwezezimali akusona nje isibopho sokuphatha, kodwa kunalokho ukuzibophezela ekwethuleni ulwazi oluthembekile, olufanele, noluthembekile. Ukuzibophezela kuyisisekelo sokwethembana phakathi kwenhlangano nabathintekayo bayo kanye nethuluzi lokukhuthaza ukubusa okuhle. Ngokusebenzisa izimiso zokungafihli lutho, ukuhambisana nezindinganiso, ukulawulwa kwangaphakathi okuqinile, kanye nokuqapha okuzimele, izinhlangano zinganciphisa ingozi yamaphutha nokukhwabanisa. Ekugcineni, ukubikwa kwezezimali okuzibophezele kuqinisa idumela lenhlangano, kuthuthukisa ikhwalithi yokwenza izinqumo, futhi kusekela ukusimama kwenhlangano isikhathi eside.
