Umqondo Wobugovu Ekubalweni Kwezimali
Ubulondolozi ekubalwa kwezimali bungumqondo oyinhloko othonya indlela izinkampani eziqaphela, ezilinganisa, futhi zibika ngayo ulwazi lwezezimali. Ngokuvamile, ubulondolozi buqondisa abagcini bezimali ukuba bahlakaniphe lapho bebhekene nokungaqiniseki, ikakhulukazi uma kukhulunywa ngokulinganiswa kwempahla, ukuqashelwa kwemali engenayo, kanye nokulinganiswa kwezindleko. Ngamanye amazwi, ubulondolozi bukhuthaza ukubika okungafani nokweqisa isimo sezimali senkampani kanye nokusebenza kwayo. Lo mqondo sekuyisikhathi eside uxoxwa ngoba, ngakolunye uhlangothi, ubhekwa njengovikela abasebenzisi bezitatimende zezimali, kodwa ngakolunye uhlangothi, ungachezukisa izibalo zokubalwa kwezimali.
Ukuqonda i-Accounting Conservatism
Ukugcinwa kwezimali ngokwezimali kungachazwa njengesimiso esihlakaniphile esikhuthaza izinkampani ukuthi ziqaphele ngokushesha ukulahlekelwa noma izindleko ezingaba khona uma kuboniswa, kodwa zibambezele ukuqaphela izinzuzo kuze kube yilapho sezigcwaliseka ngokugcwele noma ziqinisekile kakhulu. Lesi simiso sivela ngoba ukubikwa kwezezimali kuvame ukwenziwa endaweni egcwele ukungaqiniseki: amanani empahla angashintsha, imali etholwayo ingaba yinto engaqoqwa, isitokwe sempahla sonakaliswa, futhi amaphrojekthi okutshalwa kwezimali angahluleka. Ezimweni ezinjalo, ukugcinwa kwezimali ngokwezimali kusebenza "njengesivikelo" sokuvimbela imibiko ekubeni nethemba ngokweqile futhi idukise abathintekayo.
Kalula nje, ubugcina-mlando buvame ukufingqwa yilesi sisho: ungalindeli nzuzo kodwa lindela konke ukulahlekelwa. Lokhu kusho ukuthi, ungavumeli inzuzo uze uqiniseke ngokuphelele, kodwa vuma ukulahlekelwa ngokushesha uma kunesibonakaliso esinamandla.
Isizinda kanye Nezizathu Zokuvela Kobugovu
Ubugovu buvela ezidingweni ezisebenzayo zokubalwa kwezimali. Amaqembu angaphandle njengabatshalizimali, ababolekisi, abalawuli, kanye nomphakathi adinga imibiko yezezimali ethembekile yokwenza izinqumo. Kodwa-ke, abaphathi benkampani bavame ukuba nezisusa zokwenza kahle ngangokunokwenzeka, isibonelo, ukwandisa amanani esitoko, ukwandisa amabhonasi, noma ukuhlangabezana nezidingo zemali mboleko. Kulezi zimo, ubugovu buba yindlela yokunciphisa ukuthambekela kwabaphathi kokweqisa.
Ngaphezu kwalokho, ubugcina-mlando buhlobene nezici zomthetho nezenkontileka. Izitatimende zezimali zivame ukusetshenziswa njengesisekelo sokwabiwa kwezabelo, ukunqunywa kwebhonasi yabaphathi, noma ukuhambisana nesivumelwano sezikweletu. Uma izitatimende zinethemba elikhulu, inkampani ingakhokha izinzuzo ezivela enzuzweni engakatholakali noma yephule izivumelwano zezikweletu lapho kuvela izimo ezimbi. Ngokusebenzisa ubugcina-mlando, ingozi yamaphutha amakhulu okubika ingancishiswa.
Izinhlobo Zobugcina Imvelo
Ezincwadini zokubalwa kwezimali, ubugcini bezinto ezigcinwayo buvame ukuhlukaniswa ngezindlela ezimbili eziyinhloko: ubugcini bezinto ezigcinwayo obunemibandela kanye nobugcini bezinto ezigcinwayo obungenamibandela.
1. Ukugcinwa kwemithetho okunemibandela
Lokhu kugcina izinto ngendlela ehlelekile kwenzeka lapho ukuqashelwa kokulahlekelwa kusheshiswa ngenxa yezindaba ezimbi noma inkomba yokonakala. Isibonelo ukonakala kwempahla lapho inani lokuthwala impahla liphezulu kunenani layo elingabuyiselwa. Ukulahlekelwa kuyaqashelwa uma kunobufakazi bokonakala, hhayi nje ngenxa yokuqapha okukhulu.
2. Ukulondoloza imvelo okungenamibandela
Lolu hlobo lokulondoloza luvela lapho izinqubomgomo zokubala zivame ukubheka phansi amanani empahla noma inzuzo kusukela ekuqaleni, ngaphandle kokulinda ukuthi kwenzeke izehlakalo ezithile. Isibonelo, ukusebenzisa njalo izindlela zokunciphisa inani ngokushesha noma ukukhokhisa izindleko ezithile ngqo njengezindleko zesikhathi samanje. Lolu hlobo lokulondoloza lungabangela izitatimende zezimali ukuthi zibheke phansi izimo zomnotho zangempela zesikhathi esithile.
Zombili izinhlobo zokulondoloza zithonya amaphethini emali engenayo yenkampani ngokuhamba kwesikhathi. Ukulondoloza okunemibandela kuhlobene kakhulu nokusabela olwazini olusha, kuyilapho ukugcina okunemibandela kuhlobene nezinqubomgomo zokubala ezivame ukucindezela imali engenayo ngendlela ehlelekile.
Ukusetshenziswa kobuConservatism ku-Accounting Practice
Ubugovu bubonakala ezicini ezahlukene zokubika ngezezimali. Ezinye izibonelo zokusetshenziswa kwalo zifaka:
– Ukuhlolwa kwempahla ekhona: Impahla ekhona ngokuvamile ilinganiswa ngentengo ephansi kanye nenani eliphelele elingatholakala. Uma amanani emakethe ehla noma impahla yonakele, inkampani kumele ibhale phansi inani lempahla ekhona futhi ibone ukulahlekelwa.
– Isibonelelo sama-akhawunti angabazekayo: Inkampani idala isibonelelo sama-akhawunti angabazekayo ngokusekelwe emathubeni alinganiselwayo okutholakala kwemali engenakuqoqwa. Lesi yisinyathelo sokuqapha ukuqinisekisa ukuthi izimpahla azikhushulwa ngokweqile.
– Ukulahlekelwa yimpahla engasebenzi: Impahla engaguquki, intando enhle, noma impahla engabonakali iyaphazamiseka uma kukhona inkomba yokuthi izinzuzo zayo zomnotho zinciphile.
– Ukuqashelwa kwemali engenayo: Imali engenayo iyaqashelwa lapho kuhlangatshezwana nezindinganiso ezithile (isibonelo, izimpahla sezilethiwe noma izinsizakalo sezinikeziwe) futhi inani lingalinganiswa ngokuthembekile. Ukulondoloza imvelo kuvimbela ukuqashelwa kwemali engenayo ngaphambi kwesikhathi.
– Imibandela yesibopho: Uma inkampani ibhekene nezibopho ezingaba khona, njengezinkantolo, futhi amathuba okulahlekelwa emakhulu futhi alinganiselwa, inkampani kumele isungule imibandela. Lokhu kuqinisekisa ukuthi izindleko azihlehliswa.
Ngale mikhuba, ukulondoloza imvelo kusiza izitatimende zezimali zibonise izingozi ezingaba khona, hhayi nje izinzuzo ezingaba khona.
Izinzuzo Zobugcina Imvelo
Ubu-Conservatism bunezinzuzo eziningana ezibalulekile. Okokuqala, kwandisa ukuthembeka kwezitatimende zezimali, ikakhulukazi lapho kubhekene nokungaqiniseki. Okwesibili, kunciphisa ingozi yolwazi oludukisayo olubangelwa ithemba elidlulele lokuphatha. Okwesithathu, ubu-conservatism bungavikela ababolekisi ngokungabiki izimpahla kanye nenzuzo eningi, ngaleyo ndlela kuhlinzeke ngokubalwa okuphephile kwamandla okukhokha izikweletu. Okwesine, ubu-conservatism busekela ukuzinza ekwenzeni izinqumo ngokukhuthaza ukuhlolwa okungokoqobo kwengozi.
Ngaphezu kwalokho, ukulondoloza imvelo kungaqinisa nokuphathwa kwezinkampani. Lapho abacwaningi mabhuku kanye nababambiqhaza befuna ukuqaphela, ububanzi bokuphathwa kwemali engenayo bungancishiswa, yize ukulondoloza imvelo ngokwako kungaqedi ngokuzenzakalelayo ukukhohlisa.
Ukugxekwa kwe-Conservatism
Naphezu kwezinzuzo zayo, ukulondoloza imvelo kuvame ukugxekwa ngenxa yamandla ayo okuletha ubandlululo oluhlelekile. Uma inkampani ilondoloza kakhulu, inzuzo ingase ibonakale iphansi kunalokho eyikho ngempela esikhathini esithile, futhi izimpahla zingase zinganakwa. Lokhu kungalimaza ukubaluleka kwezitatimende zezimali kubatshalizimali abafuna ukuhlola ngokunembile ukusebenza kwenkampani kanye nenani layo.
Ubu-Conservatism bungadala nezinkinga ngokuqhathaniswa kwezinkampani. Uma inkampani eyodwa igcina imithetho kunenye, izitatimende zayo zezimali ziba nzima ukuziqhathanisa ngqo. Ngaphezu kwalokho, ubu-conservatism bunamandla okudala "izimali ezigciniwe ezifihliwe," lapho kwakhiwa khona izindleko noma amalungiselelo amaningi esikhathini esithile ukuze imali engenayo yesikhathi esizayo "ikhuliswe" ngokuguqula lezi zimali ezigciniwe.
Okunye ukugxekwa ukuthi ukulondoloza kunganciphisa ukungathathi hlangothi kokubika ngezezimali. Ngaphakathi kohlaka lomqondo wokubika ngezezimali lwanamuhla, ulwazi kufanele lube lungenalo ubandlululo. Ngenxa yokuthi ukugcina ukulondoloza kuvame ukuholela ekuqapheleni ngokweqile, abanye bathi lo mqondo kufanele usetshenziswe ngendlela efanele, hhayi njengesizathu sokungabonisi njalo izibalo.
Izindinganiso Zokubalwa Kwezimali Nezokugcina Izimali Zanamuhla
Ekuthuthukisweni kwezindinganiso zokubalwa kwezimali zamazwe ngamazwe, umqondo wobugcina uvame "ukucwengisiswa" ube umqondo olinganiselayo wokuhlakanipha. Izindinganiso zanamuhla zidinga ababhali bezimali ukuba baqaphele ekwenzeni izilinganiso, ngenkathi begcina ukungathathi hlangothi kanye nokumelela ngokwethembeka. Lokhu kusho ukuthi ukuqapha kusetshenziswa ngokuyinhloko ukuze kugwenywe ukweqisa, kodwa hhayi kuze kube seqophelweni lokudala ukungacacisi okungenasisekelo.
Ngakho-ke, ukulondoloza izindinganiso enkathini yanamuhla akusikho “ukungabi nathemba ngaso sonke isikhathi,” kodwa kunalokho kuqinisekisa ukuthi ukungaqiniseki kulinganiswa ngokufanele ngobufakazi kanye nezilinganiso eziphendulayo.
Isiphetho
Ubugcini bezimali ekubalwa kwezimali ngumqondo ohlakaniphile ohlose ukwandisa ukuthembeka kwezitatimende zezimali ngaphansi kwezimo zokungaqiniseki. Lo mqondo ukhuthaza ukuqashelwa okusheshayo kokulahlekelwa kanye nokuqashelwa okuqaphile kwezinzuzo, ngaleyo ndlela kuncishiswe ingozi yezitatimende zezimali ezinethemba elikhulu. Ubugcini bezimali buyasiza ekuvikeleni abatshalizimali kanye nababolekisi, buqinise ukuzibophezela kwabaphathi, futhi busekela izinqumo zomnotho eziphephile.
Kodwa-ke, ukulondoloza imvelo nakho kunemingcele, njengoba kungaletha ubandlululo futhi kunciphise ukufaneleka uma kusetshenziswa ngokweqile. Ngakho-ke, ukusetshenziswa kwayo kumele kulinganiswe: kuqaphele ngokwanele ukulindela izingozi, kodwa kungakhethi futhi kubonise ngokulinganayo izimo zomnotho. Ngendlela efanele, ukugcina imvelo kuhlala kungumqondo obalulekile ekugcineni ikhwalithi nobuqotho bokubika ngezezimali zenkampani.
