Indlela Yokubala Inzuzo Nokulahlekelwa Yinkampani
Isitatimende semali engenayo singenye yemibiko yezezimali eyinhloko enikeza umbono jikelele wokusebenza kwezezimali kwenkampani esikhathini esithile, kungaba njalo ngenyanga, njalo ngekota, noma ngonyaka. Lo mbiko ubalulekile kubaphathi, abatshalizimali, kanye nabanye abathintekayo ngoba ubonisa inzuzo yenkampani. Ukubala inzuzo nokulahlekelwa kwenkampani kudinga ukuqonda okuqinile kwemibono eyisisekelo yokubalwa kwezimali kanye nezici ezakha isitatimende semali engenayo. Lesi sihloko sizoxoxa ngokuningiliziwe ngendlela yokubala inzuzo nokulahlekelwa kwenkampani kanye nokubaluleka kwayo ekwenzeni izinqumo zebhizinisi.
### Ukuqonda Imibiko Yenzuzo Nokulahlekelwa
Isitatimende semali engenayo, esaziwa nangokuthi isitatimende senzuzo nokulahlekelwa, sibonisa imali engenayo yenkampani, izindleko, izinzuzo, kanye nokulahlekelwa esikhathini esithile. Lo mbiko unikeza ukuqonda kokuthi inkampani ithole inzuzo noma ilahlekelwe yini phakathi nesikhathi esibukezwayo.
### Izinto Ezisesitatimendeni Semali Engenayo
1. Ukuthengisa/Imali engenayo ephelele
– Ukuthengisa noma imali engenayo iyonke yimali engenayo inkampani eyitholayo emisebenzini yayo eyinhloko yokusebenza. Leli nani litholakala ekuthengisweni kwezimpahla noma izinsizakalo ngemuva kokukhipha izaphulelo kanye nokubuyiselwa kwemali.
2. Izindleko Zezimpahla Ezithengisiwe (COGS)
– Izindleko Zezimpahla Ezithengisiwe yizindleko eziphelele ezitholwe ukukhiqiza izimpahla noma izinsizakalo ezithengisiwe ngesikhathi esithile. I-COGS ihlanganisa izindleko zezinto zokusetshenziswa, abasebenzi abaqondile, kanye nemali ekhokhwayo efektri.
3. Inzuzo Yonke
– Inzuzo iyonke ibalwa njengomehluko phakathi kokuthengisa okuphelele kanye ne-COGS. Ifomula ithi:
``
Inzuzo Ephelele = Ukuthengisa Okuphelele – Izindleko Zezimpahla Ezithengisiwe
``
4. Izindleko Zokusebenza
– Izindleko zokusebenza zihlanganisa izindleko zokuthengisa, ezokuphatha, kanye nezijwayelekile. Lezi zindleko zifaka phakathi amaholo abasebenzi, irenti, izinsiza, ukukhangisa, ukwehla kwenani, kanye nezinye izindleko ezihlobene nokusebenza kwebhizinisi kwansuku zonke.
5. Inzuzo Yokusebenza
– Inzuzo yokusebenza noma inzuzo yebhizinisi iwumphumela wenzuzo iyonke ngaphandle kwezindleko zokusebenza. Ifomula ithi:
``
Inzuzo Yokusebenza = Inzuzo Ephelele – Izindleko Zokusebenza
``
6. Eminye Imali Engenayo Nezindleko
– Isitatimende semali engenayo sihlanganisa nezinye izimali ezingenayo kanye nezindleko ezingahlobene ngqo nemisebenzi eyinhloko yenkampani, njengemali engenayo yenzalo, izindleko zenzalo, izinzuzo noma ukulahlekelwa okuvela ekuthengisweni kwezimpahla, kanye nezintela.
7. Inzuzo Ngaphambi Kwentela
– Inzuzo ngaphambi kwentela yinzuzo yokusebenza kanye neminye imali engenayo kanye nezinye izindleko. Ifomula ithi:
``
Inzuzo Ngaphambi Kwentela = Inzuzo Yokusebenza + Enye Imali Engenayo - Ezinye Izindleko
``
8. Intela Yengeniso
– Intela okumele ikhokhwe yinkampani ngokusekelwe enzuzweni ngaphambi kwentela.
9. Inzuzo Ephelele
– Inzuzo ehlanzekile yinzuzo yenkampani ngemva kokudonswa kwentela. Ifomula ithi:
``
Inzuzo Ephelele = Inzuzo Ngaphambi Kwentela – Intela Yengeniso
``
### Izinyathelo Zokubala Inzuzo Nokulahlekelwa Yinkampani
Ukuze ubale inzuzo nokulahlekelwa kwenkampani, landela lezi zinyathelo:
#### 1. Ukuqoqa Imininingwane Yezezimali
Isinyathelo sokuqala ukuqoqa yonke idatha yezezimali efanele. Lokhu kufaka phakathi imibiko yokuthengisa, izindleko zokukhiqiza , izindleko zokusebenza, kanye nayo yonke imali engenayo nezindleko ezihlobene. Le datha ivame ukutholakala ohlelweni lokubala lwenkampani noma ezitatimendeni zezimali zesikhashana.
#### 2. Ukubala Imali Engenayo Ephelele
Imali engenayo yonke itholakala ngokuhlanganisa konke ukuthengisa nokususa izaphulelo zokuthengisa kanye nezimbuyiselo. Ifomula ithi:
``
Imali engenayo = Ukuthengisa Okuphelele – Izaphulelo Zokuthengisa – Imbuyiselo
``
#### 3. Ukubala Izindleko Zezimpahla Ezithengisiwe (COGS)
Ama-COGS angabalwa ngokuthatha isamba sezindleko zezinto zokusetshenziswa, izindleko zomsebenzi eziqondile, kanye nezindleko zokusebenzisa ifektri zesikhathi esithile. Kalula nje, ama-COGS alandelayo:
``
I-COGS = Izindleko Zezinto Ezingavuthiwe + Izindleko Zomsebenzi Eziqondile + I-Overhead Yefektri
``
#### 4. Ukubala Inzuzo Ephelele
Inzuzo iyonke umehluko phakathi kwemali engenayo engenayo kanye ne-COGS.
``
Inzuzo Ephelele = Imali Engenayo – I-COGS
``
#### 5. Ukubala Izindleko Zebhizinisi
Izindleko zokusebenza zizonke zifaka zonke izindleko ezihlobene nokusebenza kwebhizinisi kwansuku zonke, njengemiholo yabasebenzi, irenti, izinsiza, nokuningi.
#### 6. Ukubala Inzuzo Yokusebenza
Inzuzo yokusebenza itholakala ngokukhipha izindleko zokusebenza eziphelele enzuzweni yonke.
``
Inzuzo Yokusebenza = Inzuzo Ephelele – Izindleko Zokusebenza
``
#### 7. Ukubala Eminye Imali Engenayo Nezindleko
Engeza yonke enye imali engenayo bese ususa zonke ezinye izindleko ezingahlobene ngqo nemisebenzi eyinhloko.
#### 8. Ukubala Inzuzo Ngaphambi Kwentela
Inzuzo ngaphambi kwentela iyinzuzo yokusebenza kanye neminye imali engenayo kanye nezinye izindleko.
``
Inzuzo Ngaphambi Kwentela = Inzuzo Yokusebenza + Enye Imali Engenayo - Ezinye Izindleko
``
#### 9. Ukubala Intela Yengeniso
Bala intela yengeniso ngokusekelwe enzuzweni ngaphambi kwentela ngesilinganiso sentela esifanele.
#### 10. Ukubala Inzuzo Ephelele
Inzuzo ehlanzekile yinzuzo ngaphambi kwentela ngaphandle kwentela yengeniso.
``
Inzuzo Ephelele = Inzuzo Ngaphambi Kwentela – Intela Yengeniso
``
### Ukubaluleka Kwemibiko Yenzuzo Nokulahlekelwa
Isitatimende semali engenayo sinikeza izinzuzo ezibalulekile enkampanini, okuhlanganisa:
1. Ukulinganisa Ukusebenza Kwezezimali
– Isitatimende semali engenayo sisiza izinkampani ukuthi zilinganise ukusebenza kwezezimali ngokuhamba kwesikhathi futhi sinikeze ukuqonda kokuthi amasu asetshenzisiwe akhiqize inzuzo elindelekile yini.
2. Ukwenza Izinqumo
– Abaphathi basebenzisa isitatimende semali engenayo njengesisekelo sokwenza izinqumo zebhizinisi, njengokulawula izindleko, ukubeka amanani okuthengisa, ukuphatha isitokwe, kanye nokuhlela ukwandiswa.
3. Hlola Inzuzo
– Abatshalizimali kanye nababolekisi basebenzisa izitatimende zemali engenayo ukuhlola inzuzo yenkampani ngaphambi kokunquma ukutshala imali noma ukunikeza imali mboleko.
4. Ukuthobela Nokubika
– Isitatimende semali engenayo sivame ukusetshenziselwa inhloso ukubika kubalawuli kanye nabanye abantu bangaphandle, ukuze kuhambisane nemithetho nezindinganiso zokubalwa kwezimali ezisebenzayo.
### Isiphetho
Ukubala inzuzo nokulahlekelwa kwenkampani akukhona nje ukuqopha imali engenayo nezindleko; kuhilela nokuqonda kahle izinto ezahlukahlukene ezakha isitatimende semali engenayo. Ukuqonda ukuthi ungabala kanjani inzuzo nokulahlekelwa kusiza izinkampani ukuthi zilinganise ukusebenza kwezezimali, zenze izinqumo ezinolwazi, futhi zihlale zincintisana emakethe. Ukuba nesitatimende semali engenayo esinembile nesisesikhathini kuvumela izinkampani ukuthi zihlele amasu ebhizinisi angcono futhi zifinyelele impumelelo yesikhathi eside.
