Ukulungiswa Kwezitatimende Zokuhamba Kwemali
Isitatimende sokuhamba kwemali singesinye sezitatimende zezimali eziyinhloko, esibonisa ukunyakaza kwemali kanye nokulingana kwemali esikhathini esithile. Ngenkathi isitatimende semali engenayo sibonisa ukusebenza kwenkampani ngokusekelwe kwimali engenayo kanye nezindleko (isisekelo se-accrual), isitatimende sokuhamba kwemali siqokomisa amaqiniso abaluleke kakhulu okuqhubeka kwebhizinisi: ukuthi imali ivela kuphi nokuthi isetshenziswa kuphi. Ngalo mbiko, abanikazi bamabhizinisi, abaphathi, abatshalizimali, kanye nababolekisi bangahlola ikhono lenkampani lokukhiqiza imali, ukukhokha izikweletu, ukusebenza kwezimali, kanye nokwenza ukutshalwa kwezimali kanye nokwandisa.
Incazelo kanye Nenhloso Yezitatimende Zokuhamba Kwemali
Ngokuvamile, isitatimende sokuhamba kwemali sinikeza ulwazi ngamarisidi emali kanye nokukhokhwa kwemali ngesikhathi esithile, okuhlukaniswe ngemisebenzi yokusebenza, yokutshala imali, kanye neyezimali. Inhloso yaso eyinhloko ukunikeza umbono jikelele wokungabi namali kanye nokuba namali mboleko yenkampani. Ukuba namali mboleko yenkampani kuhlobene nekhono lokuhlangabezana nezibopho zesikhathi esifushane, kuyilapho ukuba namali mboleko yenkampani kuhlobene nekhono lokuhlangabezana nezibopho zesikhathi eside nokugcina ukuqhubeka kwebhizinisi.
Ngaphezu kwalokho, isitatimende sokuhamba kwemali sisiza ukuhlola ikhwalithi yemali engenayo. Inkampani ingabika imali engenayo ephezulu, kodwa uma ukugeleza kwemali okuvela emisebenzini yokusebenza kuhlale kungalungile, lokhu kungabonisa izinkinga ngokuqoqwa kwemali ekhokhwayo, ukuphathwa kwempahla, noma isakhiwo sezindleko esingesihle. Ngakho-ke, isitatimende sokuhamba kwemali sivame ukusetshenziswa "njengokuhlola kwangempela" esitatimendeni semali engenayo.
Izingxenye Eziyinhloko Zesitatimende Sokugeleza Kwemali
Ukulungiswa kwesitatimende sokuhamba kwemali ngokuvamile kulandela amazinga okubalwa kwezimali asebenzayo (isibonelo, i-PSAK e-Indonesia). Ngokwesakhiwo, lo mbiko uqukethe izingxenye ezintathu eziyinhloko:
1. Imali engenayo evela emisebenzini yokusebenza
Imisebenzi yokusebenza ibonisa imisebenzi eyinhloko yenkampani ekhiqiza imali engenayo. Ukugeleza kwemali yokusebenza ngokuvamile kuvela kumarisidi emali avela kumakhasimende futhi kusetshenziselwa ukukhokhela abaphakeli, amaholo abasebenzi, izindleko zokusebenza, intela, nezinye izindleko. Ukugeleza kwemali yokusebenza okuhle nokuzinzile kubonisa ikhono lebhizinisi lokuzikhokhela ngaphandle kokuthembela esikweletini noma ekuthengisweni kwempahla.
2. Ukugeleza kwemali okuvela emisebenzini yokutshala imali
Imisebenzi yokutshala imali ifaka phakathi ukuthengiselana okuhlobene nokuthengwa nokuchithwa kwezimpahla zesikhathi eside, njengokuthengwa kwemishini, izimoto, izakhiwo, noma ukutshalwa kwezimali kumathuluzi ezezimali esikhathi eside. Ukutshala imali ngokuhamba kwemali kuvame ukuba kubi ezinkampanini ezikhulayo ngoba zivame ukuthenga izimpahla ukuze kwandiswe amandla okukhiqiza. Kodwa-ke, ukuhamba kwemali okungekuhle akuyona into embi ngaso sonke isikhathi—okubalulekile umthombo wezimali kanye nembuyiselo engaba khona kulezo zimali.
3. Ukugeleza kwemali okuvela emisebenzini yezezimali
Imisebenzi yezezimali ichaza izinguquko esakhiweni senkampani, njengokwamukela imali mboleko yasebhange, ukukhipha amasheya, ukukhokha imali eyinhloko, ukukhokha izinzuzo, noma ukuthenga kabusha amasheya. Ukuxhasa ngemali ukuhamba kwemali kusiza abafundi baqonde ukuthi inkampani ixhasa kanjani imisebenzi yayo kanye nokutshalwa kwezimali, kanye nokuthembela kwayo emithonjeni yangaphandle yezimali.
Izindlela Zokulungiselela Ukuhamba Kwemali Kokusebenza: Okuqondile Nokungaqondile
Empeleni, ukugeleza kwemali okuvela emisebenzini yokusebenza kungalungiswa kusetshenziswa izindlela ezimbili:
1. Indlela Eqondile
Indlela eqondile iveza uhlu olunemininingwane lwamarisidi emali kanye nokukhishwa kwemali. Isibonelo: imali etholwe kumakhasimende, imali ekhokhelwe abaphakeli, imali ekhokhelwe amaholo, njalo njalo. Le ndlela kulula ukuyiqonda ngoba ikhombisa ukugeleza kwemali kwangempela, kodwa idinga idatha enemininingwane eminingi kanye nohlelo lokugcina amarekhodi oluhlelekile kahle.
2. Indlela Engaqondile
Indlela engaqondile iqala ngenzuzo engenayo, bese iyilungisa ngokuthi:
– izinto ezingezona imali (isib. ukwehla kwenani kanye nokwehla kwentengo),
- inzuzo noma ukulahlekelwa ekuthengisweni kwezimpahla,
– izinguquko emalini yokusebenza (imali ekhokhwayo, isitokwe, ama-akhawunti akhokhayo, kanye namanye ama-akhawunti amanje).
Le ndlela ivame ukusetshenziswa kakhulu ngoba kulula ukuyilungiselela kusukela esitatimendeni semali engenayo kanye nebhalansi, ikakhulukazi uma inkampani isebenzisa ukubalwa kwemali okusekelwe ekuqongeleleni.
Izinyathelo Zokulungiselela Isitatimende Sokugeleza Kwemali
Okulandelayo yizigaba ezijwayelekile zokulungiselela umbiko wokuhamba kwemali ohlelekile:
1. Nquma isikhathi sokubika kanye nebhalansi yemali yokuqala.
Qiniseka ukuthi isikhathi (sanyanga zonke, sangekota, noma sangonyaka) sicacile. Ibhalansi yemali yokuqala ithathwa ebhalansini lesikhathi esidlule.
2. Qoqa idatha emibikweni yezezimali kanye namabhuku ezincwadi
Idatha edingekayo ngokuvamile ihlanganisa izitatimende zemali engenayo, amashidi okulinganisela okuqhathanisayo, kanye nemininingwane yokuthengiselana okuthinta i-akhawunti yemali.
3. Bala ukugeleza kwemali okuvela emisebenzini yokusebenza
Uma usebenzisa indlela engaqondile, qala ngenzuzo engenayo bese wenza izinguquko:
- Engeza izindleko ezingezona ezemali njengokwehla kwenani.
- Nciphisa imali engenayo engeyona imali noma izinzuzo ezingahlobene nokusebenza kwemali.
– Lungisa izinguquko zemali yokusebenza:
– Ukwanda kwama-akhawunti akhokhwayo kuvame ukunciphisa imali (ukuthengisa okungaqoqwa).
– Ukwehla kwempahla ethengiwe kungandisa imali (ukwehla kwempahla kusho ukuthengwa okuncane noma ukuthengiswa okusheshayo).
– Ukwenyuka kwama-akhawunti akhokhayo kwandisa imali (izinkokhelo kubaphakeli ziyahlehliswa).
4. Thola ukugeleza kwemali okuvela emisebenzini yokutshala imali
Bhala phansi ukuthengwa noma ukuthengiswa kwezimpahla ezizinzile kanye nokutshalwa kwezimali. Ukuthengiselana okufana nokuthengwa kwemoto ngemali kuyimali ephumayo yokutshalwa kwezimali; ukuthengiswa kwemishini kuyimali ephumayo yokutshalwa kwezimali. Qaphela ukuthi ukwehla kwenani akubhaliwe lapha ngoba akubandakanyi imali.
5. Thola ukugeleza kwemali okuvela emisebenzini yezezimali
Hlola ukuthengiselana okuthinta isikweletu sesikhathi eside kanye ne-equity: izimali mboleko ezintsha, izinkokhelo eziyinhloko, iminikelo yenhloko-dolobha, izinzuzo, kanye nezinye izinkokhelo zezimali.
6. Ukuhlola ukubuyisana nokuvumelana
Ukugeleza kwemali okugcwele (okusebenza + ukutshalwa kwezimali + ukuxhasa ngezimali) kumele kulingane noshintsho lwemali phakathi naleso sikhathi. Faka lolu shintsho ebhalansini yemali yokuqala ukuze uthole ibhalansi yemali yokugcina, okufanele ivumelane nebhalansi.
Amaphutha Avamile Ekulungiseleleni Izitatimende Zokuhamba Kwemali
Kunamaphutha amaningana avamile, ikakhulukazi emabhizinisini amancane kuya kwaphakathi:
– Ukuhlanganisa ukugeleza kwemali nenzuzo: Ukucabanga ukuthi inzuzo ehlanzekile ifana nemali ehlanzekile. Eqinisweni, ukuthengiswa kwesikweletu kwandisa inzuzo kodwa akukhulisi imali.
– Ukuhlela kabi ukuthengiselana: Isibonelo, inzalo kanye nezintela ngezinye izikhathi kufakwa ngephutha ekutshalweni kwezimali/ezimalini. Ukuhlela kufanele kulandele amazinga enkampani.
– Unganaki ukuthengiselana okungekhona okwemali: Njengokuthenga izimpahla ngokuqashisa noma ukuguqula isikweletu sibe yisitoko. Lokhu kuthengiselana akuthinti imali, kodwa kubalulekile ukukudalula kumarekhodi.
– Ukungenzi ukubuyisana: Isitatimende esihle sokuhamba kwemali kufanele silandeleke futhi sihambisane nezinguquko ebhalansini yemali ebhalansini.
Izinzuzo Zezitatimende Zokuhamba Kwemali Zokwenza Izinqumo
Isitatimende sokuhamba kwemali akuyona nje imfuneko yokubika, kodwa iyithuluzi lokuphatha eliwusizo kakhulu. Ngokuqapha ukugeleza kwemali okusebenzayo, inkampani ingahlela izidingo zemali yokusebenza, iphathe amashejuli okukhokha izikweletu, futhi inqume izinqubomgomo zesikweletu samakhasimende. Ukuhlaziywa kokugeleza kwemali kusiza futhi ukuhlola ukuthi inkampani ingakwazi yini ukukhokha izinzuzo, ukwandisa, noma idinga ukufuna uxhaso olwengeziwe.
Kwababolekisi, ukuhamba kwemali okusebenzayo kuyisibonakaliso esibalulekile samandla okukhokha. Kubatshalizimali, ukuhamba kwemali kukhombisa ukuthi ukukhula kwenkampani kusekelwa ukuhamba kwemali okunamandla noma "ukukhula kwephepha" nje. Kubaphathi, lo mbiko usiza ukuhlonza izinkinga kusenesikhathi, njengokuqongelela imali etholwayo noma isitokwe esibopha imali.
I-Penutup
Ukulungiselela isitatimende sokuhamba kwemali kuyinqubo ebalulekile yokuqonda ngempela impilo yezezimali yenkampani. Ngokuhlukanisa ukugeleza kwemali kube imisebenzi yokusebenza, yokutshala imali, kanye neyezimali, lesi sitatimende sinikeza umbono ophelele wemithombo kanye nokusetshenziswa kwemali. Indlela eqondile inikeza ukucaca okukhulu, kuyilapho indlela engaqondile iwusizo kakhulu ukuyisebenzisa. Kungakhathaliseki ukuthi iyiphi indlela, ukunemba ekuhlukaniseni, ukuphelela kwedatha, kanye nokuvumelanisa nebhalansi kubalulekile ekukhiqizeni isitatimende sokuhamba kwemali esinembile nesiwusizo. Ngesitatimende esihle sokuhamba kwemali, izinkampani zingaphatha uketshezi, zihlele ukukhula, futhi zilondoloze ukuzinza kwebhizinisi ngezinqumo zezimali ezinolwazi oluthe xaxa.
