Imibiko Yezezimali Yenkampani Yomphakathi
Imibiko yezezimali yezinkampani zomphakathi ingenye yemithombo ebaluleke kakhulu yolwazi kubatshalizimali, abahlaziyi, abalawuli, ababolekisi, kanye nomphakathi. Ngokungafani nezinkampani ezizimele, izinkampani zomphakathi (abakhiphi) zinesibopho sokudalula ulwazi ngoba amasheya azo athengiswa emakethe yezimali. Lokhu kusobala kufezwa ngokushicilelwa kwemibiko yezezimali eqhubekayo elungiselelwe ngokuhambisana nezindinganiso zokubalwa kwezimali, ehlolwe ngabahloli abazimele, futhi ithunyelwe kuziphathimandla zemakethe yezimali kanye nomphakathi. Ngemibiko yezezimali, abathintekayo bangahlola ukusebenza kwenkampani, isimo sezezimali, izinga lobungozi, kanye namathemba.
Incazelo kanye Nenhloso Yemibiko Yezezimali
Ngokuvamile, izitatimende zezimali ziwuchungechunge lwemibhalo echaza isimo sezezimali senkampani esikhathini esithile. Le mibiko inikeza ulwazi olufanele mayelana nezimpahla, izikweletu, izabelo, imali engenayo, izindleko, ukuhamba kwemali, kanye nezinguquko esimweni sezezimali. Inhloso yazo eyinhloko ukunikeza isisekelo sokwenza izinqumo zomnotho. Kubatshalizimali, izitatimende zezimali zisiza ekuhloleni ukuthi amasheya enkampani ayakufanelekela ukuthengwa, ukugcinwa, noma ukuthengiswa. Kwababolekisi, le mibhalo isebenza njengereferensi yokulinganisa ikhono lenkampani lokukhokha izikweletu. Kwabaphathi, izitatimende zezimali zisebenza njengethuluzi lokuhlola lokuthuthukisa isu kanye nokusebenza.
Ezinkampanini zomphakathi, lo mgomo udlulela ekuziphenduleni. Ngenxa yokuthi izimali zabatshalizimali zivela emphakathini, izinkampani kudingeka zibonise ukuthi zilawula lezi zimali ngendlela esobala nenesibopho. Yilapho ukubika ngezezimali kudlala khona indima ebalulekile njengendlela yokuziphendulela kwabaphathi kubanikazi bamasheya.
Izinhlobo Eziyinhloko Zemibiko Yezezimali
Imibiko yezezimali yezinkampani zomphakathi ngokuvamile iqukethe izingxenye eziningana eziyinhloko ezihambisanayo.
1. Umbiko Wesimo Sezezimali (Ibhalansi)
Ibhalansi ichaza isimo sezimali senkampani ngosuku oluthile. Iqukethe izinto ezintathu eziyinhloko: izimpahla, izikweletu, kanye ne-equity. Izimpahla zimele izinsiza zenkampani, njengemali, imali etholwayo, isitokwe, izimpahla ezihleliwe, kanye nokutshalwa kwezimali. Izikweletu zibonisa izibopho zenkampani, njengezimali ezikhokhwayo, izimali mboleko zasebhange, amabhondi, noma izibopho zokuqashisa. I-equity inzalo esele yomnikazi ngemva kokukhipha izikweletu, okuhlanganisa imali ekhokhelwayo kanye nemali engenayo egciniwe. Abatshalizimali bavame ukubheka ibhalansi ukuze bahlole isakhiwo senkampani, amazinga esikweletu, kanye nekhono lokusinda ezimweni zemakethe eziguquguqukayo.
2. Isitatimende Senzuzo Nokulahlekelwa kanye Nemali Engenayo Ephelele
Isitatimende semali engenayo sibonisa ukusebenza kwenkampani esikhathini esithile: ukuthi ingakanani imali engenayo eyitholayo nokuthi ingakanani izindleko eziyenzile. Umehluko phakathi kwalokhu okubili uphumela enzuzweni noma ekulahlekelweni. Izinkampani zomphakathi zivame ukwethula neminye imali engenayo ephelele, njengenzuzo/ukulahlekelwa kwemali yangaphandle, ukuhlaziywa kabusha kwezimpahla ezithile zezimali, noma ezinye izinto ngokuhambisana nezindinganiso zokubala. Lolu lwazi lubalulekile ekuhloleni inzuzo yenkampani, ukusebenza kahle kwayo, kanye nokuncintisana kwayo.
3. Isitatimende Sezinguquko Ekubikweni
Lo mbiko uchaza izinguquko emasheyani abaninimasheya kusukela ekuqaleni kuze kube sekupheleni kwesikhathi. Isibonelo, ukwanda kwemali, ukusatshalaliswa kwezabelo, imali engenayo yonyaka wamanje, noma umthelela wezinye izinkokhelo ezithinta izabelo. Kubatshalizimali, isitatimende sezinguquko emasheyani siwusizo ekuqondeni ukuthi inzuzo isetshenziswa kanjani: kungakhathaliseki ukuthi igcinwa ukuze kwandiswe noma isatshalaliswe njengezabelo.
4. Isitatimende Sokuhamba Kwemali
Isitatimende sokuhamba kwemali sichaza imali etholiwe kanye nokukhishwa kwemali okuhlukaniswe ngezigaba ezintathu: ukusebenza, ukutshala imali, kanye nokuxhasa ngezimali. Ukuhamba kwemali okusebenzayo kumelela imali etholakala emisebenzini yebhizinisi eyinhloko. Ukutshala imali kuhlobene nokuthengwa noma ukuthengiswa kwezimpahla zesikhathi eside. Ukuxhasa ngemali ukugeleza kwemali kubonisa ukuthengiselana okuhlobene nesikweletu kanye ne-equity, njengokukhipha amasheya, ukuboleka imali, noma ukukhokha izinzuzo. Abahlaziyi abaningi bahlola ikhwalithi yemali engenayo ngokuhlola ukuthi imali engenayo isekelwa yini ukugeleza kwemali okusebenzayo okuqinile.
5. Amanothi Ezitatimende Zezezimali (CALK)
I-CALK ivame ukuba yisigaba eside kunazo zonke, kodwa futhi ibalulekile. Iqukethe izincazelo eziningiliziwe zezinqubomgomo zokubalwa kwezimali, izinto ezithile zomugqa, ulwazi lwesigaba, ukuphathwa kwengozi, izibopho kanye nezimo eziphuthumayo, ukuthengiselana kweqembu elihlobene, kanye nemicimbi ngemuva kosuku lokubika. Ngaphandle kokufunda i-CALK, abasebenzisi besitatimende sezimali bangaqonda kabi izibalo ezibalulekile.
Izindinganiso Zokubalwa Kwezimali Nokuhlola Izinkampani Zomphakathi
Izinkampani zomphakathi e-Indonesia ngokuvamile zilungiselela imibiko esekelwe ku-Financial Accounting Standards (SAK), ebhekisela ku-IFRS (International Financial Reporting Standards). Lezi zindinganiso ziqinisekisa ukuthi imibiko yezezimali ilungiswa njalo futhi ingaqhathaniswa phakathi kwezinkampani naphakathi kweminyaka.
Ngaphezu kwalokho, izitatimende zezimali zonyaka zezinkampani zomphakathi kumele zihlolwe yiNkampani Ezimele Yezimali Zomphakathi (i-KAP). Ukuhlolwa kuhlose ukunikeza umbono wokuthi izitatimende zezimali zethulwe ngendlela efanele, ngazo zonke izindlela ezibalulekile, ngokuhambisana nezindinganiso zokubala ezifanele. Umbono wokuhlolwa ungaba ongafaneleki, ofanelekile, ongemuhle, noma ongemuhle. Kubatshalizimali, umbono wokuhlolwa uwuphawu olubalulekile mayelana nokuthembeka kombiko.
Isibopho Sokudalulwa Kolwazi Nokuhambisana Nesikhathi
Ukucaca kolwazi kuyisimiso esibalulekile sezimakethe zezimali. Izinkampani zomphakathi kudingeka zithumele imibiko yezezimali njalo (ngekota, kabili ngonyaka, kanye nonyaka) kubalawuli futhi ziyenze ibe sobala. Ukugcina isikhathi kubalulekile, njengoba ukubika sekwephuzile kungalimaza ukuzethemba kwemakethe futhi kubangele ukuqagela. Ngaphezu kokubika okuvamile, abakhiphi kudingeka futhi badalule ulwazi olubalulekile olungathinta amanani amasheya, njengezenzo zenkampani, izinguquko zokuphatha, amacala amakhulu, noma ukuhlelwa kabusha kwezikweletu.
Indlela Yokufunda Izitatimende Zezezimali: Umbono Womtshali-zimali
Ukufunda izitatimende zezimali zenkampani yomphakathi akwanele ukubheka nje izibalo zenzuzo ehlanzekile. Abatshalizimali kudingeka baqonde umongo kanye nekhwalithi yokusebenza. Ezinye izindlela ezivamile zifaka:
1. Ukuhlaziywa kwenzuzo, isibonelo inzuzo enkulu, inzuzo eningi, i-ROA, kanye ne-ROE ukuhlola ikhono lokukhiqiza inzuzo ngezimpahla kanye nemali.
2. Ukuhlaziywa koketshezi, njengesilinganiso samanje noma isilinganiso esisheshayo, ukuze kubonwe ikhono lokuhlangabezana nezibopho zesikhathi esifushane.
3. Ukuhlaziywa kwe-solvency, isibonelo isilinganiso sesikweletu kuya ku-equity (DER) noma isilinganiso sesikweletu, ukuhlola ingozi yesikweletu.
4. Ukuhlaziywa kokuhamba kwemali, ikakhulukazi ukusebenza kokuhamba kwemali, ukuhlola ikhono lenkampani lokukhiqiza imali yangempela ebhizinisini eliyinhloko.
5. Ukuhlaziywa kwemikhuba, okungukuthi ukuqhathanisa ukusebenza unyaka nonyaka ukuze kubonakale ukuhambisana nokukhula.
6. Funda i-CALK, ukuze uthwebule ulwazi lwengozi, izinguquko ezinqubweni zokubalwa kwezimali, kanye nezincazelo ezinemininingwane ezingabonakali embikweni oyinhloko.
Ngale nhlanganisela yokuhlaziya, abatshalizimali bangahlukanisa izinkampani ezinempilo ngempela ezinkampanini ezibonakala ziqinile ngenxa yezici zokubala noma izehlakalo ezingaphindaphindi.
Izinselele Nezingozi Ekubikweni Kwezezimali
Ngisho noma izitatimende zezimali zilungiswa ngokwezindinganiso futhi zihlolwe, kusenezingozi okufanele ziqashelwe. Enye ingozi enjalo ukuphathwa kwemali engenayo, lapho abaphathi bezama "ukuphatha" imali engenayo ebikiwe ukuze ibonakale izinzile noma iqondiswe. Lo mkhuba ungafezwa ngokubambezela ukuqashelwa kwezindleko, ukusheshisa ukuqashelwa kwemali engenayo, noma ukushintsha izilinganiso zokubala. Ngakho-ke, abatshalizimali kudingeka bahlole ngokucophelela ikhwalithi yemali engenayo, ukuhambisana kwezinqubomgomo zokubala, kanye nomehluko phakathi kwemali engenayo engenayo kanye nokugeleza kwemali okusebenzayo.
Ngaphezu kwalokho, imibiko yezezimali ithonywa nayizimo zomnotho omkhulu, amazinga okushintshaniswa kwemali, amazinga enzalo, kanye nezinguquko zomthetho. Izinkampani ezisengozini yokushintshaniswa kwemali yangaphandle noma izikweletu ezinkulu zingase zibonise ukusebenza okushintshashintshayo, hhayi ngenxa yemisebenzi eyinhloko, kodwa ngenxa yezici zangaphandle.
I-Penutup
Izitatimende zezimali zenkampani yomphakathi ziyithuluzi eliyinhloko lokuqonda ukuthi umkhiphi uphatha kanjani izinsiza, akhiqize inzuzo, futhi abhekane nezingozi. Ngokufunda izitatimende zesimo sezezimali, isitatimende semali engenayo, izinguquko ekwabelweni, isitatimende sokuhamba kwemali, kanye namanothi ezitatimendeni zezimali, umphakathi ungathola isithombe esibanzi nesingenaphutha. Kodwa-ke, izitatimende zezimali akufanele zibhekwe zodwa; zidinga ukuhlaziywa, ukuqhathaniswa, futhi ziqondwe ngokomongo. Kubatshalizimali, ikhono lokufunda izitatimende zezimali ngempumelelo akulona nje ikhono lobuchwepheshe, kodwa liyimfuneko ebalulekile yokwenza izinqumo zokutshalwa kwezimali ezinengqondo nezinomthwalo wemfanelo ezimakethe zezimali.
