Ucwaningo Lwecala Lokuphathwa Kwezimali
I-accounting yokuphatha igatsha le-accounting elibalulekile ekwenzeni izinqumo ngaphakathi kwenhlangano noma enkampanini. Ngokunikeza abaphathi ulwazi lwezezimali olufanele nolufika ngesikhathi, i-accounting yokuphatha isiza ekuhleleni, ekulawuleni, nasekuhloleni imisebenzi yokusebenza neyamasu. Lesi sihloko sizoxoxa ngesifundo se -accounting yokuphatha ngokuningiliziwe , sihlolisise izici ezahlukahlukene ezihilelekile, futhi sibonise ukuthi i-accounting yokuphatha idlala kanjani indima ebalulekile ekwenzeni izinqumo zamasu ngaphakathi kwenkampani.
Incazelo kanye nobubanzi be-Accounting yokuphatha
Ngaphambi kokuhlola izimo ezithile, kubalulekile ukuqonda incazelo kanye nobubanzi bokubalwa kwezimali kokuphatha . Ukubalwa kwezimali kokuphatha kubhekisela ekuqoqweni, ekuhlaziyweni, kanye nasekwethulweni kolwazi lwezezimali lwangaphakathi kubantu abenza izinqumo ngaphakathi kwenhlangano. Lolu lwazi luhlukile kolwazi olunikezwa ukubalwa kwezimali , oluhloselwe abathintekayo bangaphandle njengabatshalizimali, ababolekisi, kanye neziphathimandla zentela.
Umsebenzi oyinhloko we ukuphathwa kwezimali kuhlanganisa:
1. Ukuhlela Nokwenza Isabelomali: Ukulungiselela izinhlelo zezimali nokubeka isabelomali.
2. Ukulawula Ukusebenza: Ukuqapha nokulawula izinqubo zokusebenza ukuqinisekisa ukuthi ziyahambisana nezinhlelo.
3. Ukwenza Izinqumo: Kuhlinzeka ngolwazi oluwusizo lokwenza izinqumo ezihlakaniphile.
4. Ukuhlolwa Kokusebenza: Ukulinganisa ukusebenza nokunikeza impendulo yokuthuthukisa.
Icala: Ukuthuthukiswa Kwezindleko Zokukhiqiza e-PT XYZ
Ukuze sibonise ukusetshenziswa okusebenzayo kokubalwa kwezimali kokuphatha, ake sihlole ucwaningo lwecala oluhilela i-PT XYZ, inkampani yokukhiqiza ekhiqiza izinto zikagesi. I-PT XYZ ibhekane nenzuzo enciphayo eminyakeni emithathu edlule naphezu kokwanda kwemali engenayo. Abaphathi bakholelwa ukuthi inkinga eyinhloko isezindleleni zokukhiqiza eziphakeme, ezinciphisa inzuzo yenkampani.
Ukuhlonza izinkinga
1. Ukuhlaziywa Kwesakhiwo Sezindleko:
Abaphathi be-PT XYZ banqume ukusebenzisa amathuluzi okubala ukuphathwa ukuze bathole izakhi zezindleko ezinegalelo elikhulu ekwandeni kwezindleko zokukhiqiza. Bahlole isakhiwo sezindleko, esihlanganisa izinto zokusetshenziswa, abasebenzi abaqondile, kanye nezindleko zefektri. Besebenzisa indlela yokulinganisa izindleko eziguquguqukayo nezizinzile, babefuna ukunquma isilinganiso sezindleko ezizinzile neziguquguqukayo ezindleleni zokukhiqiza eziphelele.
2. Ubudlelwano phakathi kwezindleko nenani lenzuzo:
Ngaphezu kokuhlaziywa kwesakhiwo sezindleko, basebenzisa nokuhlaziywa kwe-CVP (Cost-Volume-Profit) ukuze babone ukuthi izinguquko kumthamo wokukhiqiza zithinta kanjani izindleko kanye nenzuzo.
3. Ukunquma Iphuzu Lokuqhathanisa:
Ngokusebenzisa ukuhlaziywa kwamaphuzu okulingana, abaphathi bafuna ukwazi ukuthi zingaki amayunithi okumele akhiqizwe futhi athengiswe ukuze inkampani ingalahlekelwa.
Ukuqoqwa kwedatha
Ngemva kokuthola uhlobo lokuhlaziya ababefuna ukulwenza, ithimba le-accounting liqoqe idatha yezezimali ehlobene nezindleko zezinto zokusetshenziswa, amaholo abasebenzi, kanye nemali esetshenziswa embonini eminyakeni emithathu edlule. Le datha ihlanganisa:
1. Izindleko Zezinto Zokusetshenziswa:
– Unyaka wesi-1: $500,000
– Unyaka wesi-2: $550,000
– Unyaka wesi-3: $600,000
2. Abasebenzi Abaqondile:
– Unyaka wesi-1: $400,000
– Unyaka wesi-2: $450,000
– Unyaka wesi-3: $500,000
3. I-Overhead Yefektri:
– Unyaka wesi-1: $300,000
– Unyaka wesi-2: $350,000
– Unyaka wesi-3: $400,000
4. Ukukhiqizwa Okuphelele:
– Unyaka 1: amayunithi angu-10,000
– Unyaka 2: amayunithi angu-11,000
– Unyaka 3: amayunithi angu-12,000
Ukuhlaziywa kanye Nemiphumela
1. Ukwakheka Kwezindleko kanye Nezindleko Eziguquguqukayo:
Besebenzisa indlela yezindleko eziguquguqukayo, ithimba lokuphatha lokubala libale ukuthi:
– Izindleko eziguquguqukayo ngeyunithi ngayinye (izinto zokusetshenziswa + abasebenzi abaqondile) zikhuphukile:
– Unyaka wesi-1: $90
– Unyaka wesi-2: $91.82
– Unyaka wesi-3: $91.66
– Izindleko ezingaguquki, njengezindleko zefektri, nazo zikhuphukile:
– Unyaka wesi-1: $300,000
– Unyaka wesi-2: $350,000
– Unyaka wesi-3: $400,000
2. Ukuhlaziywa kwe-CVP:
Ithimba lenze ukuhlaziywa kwe-CVP futhi lathola ukuthi isilinganiso somnikelo ngeyunithi ngayinye sasicishe sibe ngu-$50 kuNyaka wesi-3 (intengo yokuthengisa ngeyunithi ngayinye ingu-$100 - izindleko eziguquguqukayo ngeyunithi ngayinye ngu-$50). Ngalesi silinganiso, balinganisela ukuthi iphuzu lokuhlukanisa libe yilokhu:
– Iphuzu Lokuqhathanisa (ngamayunithi) = Izindleko Eziphelele Ezingaguquki / Umkhawulo Womnikelo Ngeyunithi ngayinye
– Unyaka wesi-3: $400,000 / $50 = amayunithi angu-8,000
Lokhu kusho ukuthi inkampani kumele ithengise okungenani amayunithi angu-8,000 ukuze ikhokhele zonke izindleko ezizinzile neziguquguqukayo.
3. Isenzo Sokulungisa:
Ngemva kokuhlaziya, abaphathi baqaphela ukuthi ukwanda izindleko ezizinzile njengezindleko zefektri akulingani nokwanda komthamo wokukhiqiza kanye nokuthengisa. Bathole nokuthi izindleko zezinto zokusetshenziswa zanda ngokushesha kunomthamo wokukhiqiza, okubonisa ukungasebenzi kahle kokuthengwa kwezinto zokusetshenziswa.
Ukusetshenziswa Kwesixazululo
Ukuze kunqotshwe le nkinga, abaphathi be-PT XYZ bathathe izinyathelo eziningana zamasu:
1. Ukuxoxisana Nabahlinzeki: Ukucindezela abahlinzeki ukuthi bathole amanani angcono noma ukufuna abanye abahlinzeki abanikeza izinto zokusetshenziswa ezisezingeni eliphezulu ngamanani aphansi.
2. Tshala imali ku-Automation: Nciphisa izindleko zomsebenzi eziqondile ngokutshala imali ku-automation kanye nobuchwepheshe obungakhuphula ukusebenza kahle kokukhiqiza.
3. Isilinganiso Sokusetshenziswa Okungaphezulu: Ukulawula izindleko eziphezulu ngokubukeza izinqubo zokukhiqiza nokususa imfucuza.
4. Ukubuyekezwa Kwamanani: Buyekeza isu lamanani ukuqinisekisa ukuthi umnikelo ulinganiselwe kakhulu ngezindleko eziguquguqukayo.
5. Ukuhlela Nokulawula Okuqinile: Ukusebenzisa isabelomali kanye nokuhlaziywa kokuguquguquka ngendlela ephumelela kakhulu ukuqapha ukusebenza nokwenza izinguquko ngesikhathi esifanele uma kudingeka.
Ukuhlolwa Kwemiphumela
Ngemva kwezinyanga eziyisithupha zokusebenzisa lezi zenzo zokulungisa, i-PT XYZ ibone imiphumela emihle. Izindleko zezinto zokwakha zehle cishe ngo-15%, izindleko zomsebenzi eziqondile zehle ngenxa yokwenza izinto ngokuzenzakalela, futhi umthamo wokukhiqiza wenyuka ngaphandle kokwenyuka okukhulu kwezindleko ezihleliwe. Iphuzu lokuphumelela kwenkampani nalo lehlile, okunikeza ithuba lokukhula kwenzuzo eyengeziwe.
Isiphetho
Lolu cwaningo lwe-PT XYZ lubonisa ukuthi ukubalwa kwezimali kokuphatha kungadlala kanjani indima ebalulekile ekuboneni izinkinga, ukuhlaziya idatha, kanye nokuthatha izinyathelo zokulungisa isu lebhizinisi elithuthukisiwe. Ngolwazi olunembile nolufanele, izinkampani zingenza izinqumo ezinolwazi oluthe xaxa nezisebenzayo, zithuthukise ukusetshenziswa kwezinsizakusebenza, futhi zithuthukise ukusebenza.
Ngokusebenzisa amathuluzi ahlukahlukene okubalwa kwezimali zokuphatha kanye namasu, njengokuhlaziywa kwesakhiwo sezindleko, i-CVP, kanye nokuhlaziywa kwamaphuzu aphumelelayo, izinkampani zingabona izindawo okufanele zithuthukiswe futhi zilungise amasu azo ukuze zifeze imigomo yazo yezezimali. Ngakho-ke, ukubalwa kwezimali zokuphatha kuba ithuluzi elibalulekile ekufinyeleleni impumelelo yokusebenza yesikhathi eside kanye neyamasu.
