Ukulungiswa Kombiko Wenzuzo Nokulahlekelwa
Isitatimende semali engenayo singenye yemibiko yezezimali eyinhloko esetshenziswa ukuhlola ukusebenza kwenkampani esikhathini esithile. Ngalo mbiko, abanikazi bamabhizinisi, abaphathi, abatshalizimali, kanye nababolekisi banganquma ukuthi inkampani ithola inzuzo noma ibhekene nokulahlekelwa, kanye nezici ezithonya le miphumela. Ukulungiselela isitatimende semali engenayo esihlanzekile nesinembile kubalulekile njengoba sisebenza njengesisekelo sokwenza izinqumo, ukuhlolwa kwamasu, kanye nokucatshangelwa ekuhleleni kwezezimali okulandelayo. Lesi sihloko sixoxa ngencazelo, izingxenye, izigaba, kanye nezibonelo ezilula zokulungiselela isitatimende semali engenayo.
Ukuqonda Imibiko Yenzuzo Nokulahlekelwa
Isitatimende semali engenayo siwumbiko ofingqa imali engenayo yenkampani kanye nezindleko esikhathini esithile (isb., nyanga zonke, njalo ngekota, noma ngonyaka). Umphumela wokugcina uyinzuzo ehlanzekile uma imali engenayo idlula izindleko, noma ukulahlekelwa okuhlanzekile uma izindleko zidlula imali engenayo. Ngokungafani nebhalansi, echaza isimo sezezimali ngosuku oluthile, isitatimende semali engenayo siwumbiko "ogelezayo" ngoba uhlanganisa umsebenzi esikhathini esithile.
Ekwenzeni kokubalwa kwezimali, isitatimende semali engenayo asibonisi nje kuphela izibalo zenzuzo noma zokulahlekelwa kodwa futhi sibonisa isakhiwo semali engenayo nezindleko. Ngokuqonda lesi sakhiwo, inkampani ingahlola ukusebenza kahle, ibone ukweqiwa kwezindleko, futhi ihlole ikhono layo lokukhiqiza izinzuzo.
Inhloso Yokulungiselela Umbiko Wenzuzo Nokulahlekelwa
Ukulungiswa kwesitatimende semali engenayo akukhona nje ukugcwalisa izibopho zokuphatha, kodwa futhi ngoba kunezinzuzo zamasu. Okokuqala, lo mbiko usiza ekuhloleni ukusebenza kwebhizinisi: ukuthi ukuthengisa kuyanda yini, ukuthi izindleko ziyalawulwa yini, nokuthi izitayela zenzuzo ziye zaba kanjani ezikhathini eziningana. Okwesibili, isitatimende semali engenayo sisiza ekuhleleni nasekuhleleni isabelomali. Idatha yemali engenayo kanye nezindleko zomlando isebenza njengereferensi yokubeka imigomo yesikhathi esizayo engokoqobo. Okwesithathu, lo mbiko ubalulekile kubantu bangaphandle, njengabatshalizimali namabhange, ukuhlola ukusebenza kwenkampani. Okwesine, isitatimende semali engenayo siphinde sisekele ukuthobela intela ngoba izingxenye eziningana zihlobene ngqo nokubalwa kwentela yemali engenayo.
Izingxenye Eziyinhloko Zesitatimende Semali Engenayo
Ukuze ulungiselele isitatimende semali engenayo esifanele, kubalulekile ukuqonda izingxenye zaso. Ngokuvamile, isitatimende semali engenayo siqukethe:
1. Imali engenayo (Ukuthengisa)
Imali engenayo yimali engenayo inkampani eyitholayo ngemisebenzi yayo eyinhloko, njengokuthengiswa kwezimpahla noma izinsizakalo. Imali engenayo ingaba ngendlela yokuthengiswa kwemali noma ngesikweletu, uma nje ukuthengiselana sekwenzekile futhi kuhlangabezana nezimfuneko zokuqashelwa kwemali engenayo.
2. Izindleko Zezimpahla Ezithengisiwe (COGS/COGS)
Ama-COGS yizindleko eziqondile ezihlotshaniswa nezimpahla ezithengiswayo. Ezinkampanini ezithengisa impahla, ama-COGS ngokuvamile abalwa njengempahla yokuqala + ukuthengwa okuphelele - impahla yokugcina. Ezinkampanini zokukhiqiza, ama-COGS afaka izindleko zezinto zokusetshenziswa, abasebenzi abaqondile, kanye nemali ekhokhwayo efektri.
3. Inzuzo Yonke
Inzuzo iyonke ibalwa ngokususa ama-COGS emalini engenayo. Inzuzo iyonke ikhombisa ukuthi ingakanani inzuzo etholakala emisebenzini eyinhloko ngaphambi kokubala ezinye izindleko zokusebenza.
4. Izindleko Zokusebenza
Izindleko zokusebenza zifaka phakathi izindleko ezitholakala ekuqhubeni ibhizinisi nsuku zonke, njengemiholo yabasebenzi, irenti, ugesi, ukumaketha, ezokuthutha, i-inthanethi, kanye nokwehla kwenani lempahla. Lezi zindleko zivame ukuhlukaniswa ngezindleko zokuthengisa kanye nezindleko ezijwayelekile nezokuphatha.
5. Inzuzo Yokusebenza
Inzuzo yokusebenza iyinzuzo iyonke uma ususa izindleko zokusebenza. Lesi sibalo sibonisa ukusebenza kahle kwenkampani.
6. Eminye Imali Engenayo/Izindleko (Eminye Imali Engenayo/Izindleko)
Le nto ifaka phakathi ukuthengiselana okungaphandle kwemisebenzi eyinhloko, isibonelo inzalo engenayo, izinzuzo zokuthengiswa kwezimpahla, izindleko zenzalo zemali mboleko, noma ukulahlekelwa kwemali yangaphandle.
7. Inzuzo Ngaphambi Kwentela kanye Nentela Yengeniso
Inzuzo ngaphambi kwentela itholakala ngemva kokubala eminye imali engenayo kanye nezindleko. Intela ibe isisuswa ukuze kutholakale inzuzo ephelele.
8. Inzuzo Ephelele
Inzuzo ephelele ingumphumela wokugcina okhombisa inzuzo ephelele yenkampani phakathi naleso sikhathi.
Ifomu Lombiko Wenzuzo Nokulahlekelwa
Kunezindlela ezimbili zokwethula ezivame ukusetshenziswa:
1. Isinyathelo esisodwa
Yonke imali engenayo ihlanganiswa ndawonye, zonke izindleko zihlanganiswa ndawonye, futhi umehluko yinzuzo/ukulahlekelwa. Le fomethi ilula futhi kulula ukuyiqonda, kodwa ayigcizeleli inzuzo iyonke.
2. Izinyathelo eziningi
Le fomethi ihlukanisa inzuzo iyonke, inzuzo yokusebenza, kanye nokubalwa kwenzuzo ehlanzekile. Ivame ukusetshenziswa ngoba inikeza ulwazi oluningiliziwe lokuhlaziywa kokusebenza, ikakhulukazi mayelana nemingcele.
Izigaba Zokulungiselela Imibiko Yenzuzo Nokulahlekelwa
Okulandelayo yizinyathelo eziyisisekelo zokulungiselela umbiko wenzuzo nokulahlekelwa ohlelekile:
1. Qoqa idatha yokuthengiselana phakathi nesikhathi samanje
Idatha ingavela ezincwadini zemali, kuma-invoyisi okuthengisa, kuma-oda okuthenga, kuma-pay slip, kumarisidi erenti, njalo njalo. Ukuphelela kwamadokhumenti okuthengiselana kubalulekile ekunembeni kombiko.
2. Bhala okubhaliwe encwadini yezindaba bese uthumela encwadini yezindaba ezijwayelekile.
Zonke izinkokhelo ziqoshwa encwadini yezindaba ngokwemigomo yokubalwa kwezimali bese zithunyelwa kuma-akhawunti afanele encwadini yezindaba ejwayelekile. Lesi sinyathelo siqinisekisa ukuthi i-akhawunti ngayinye (imali engenayo, izindleko, isitokwe, njll.) inebhalansi efanele.
3. Lungisa ibhalansi yesivivinyo
Ibhalansi yesilingo isebenza ukuqinisekisa ibhalansi yamadebithi namakhredithi. Nakuba ibhalansi elinganisiwe ingaqinisekisi ama-akhawunti angenamaphutha, iwukulawula kokuqala okubalulekile.
4. Dala okufakiwe kokulungisa
Kudingeka ukulungiswa ukuze kuqoshwe izindleko noma imali engenayo eqongelelekile/etholiwe, izindleko ezikhokhelwe kusengaphambili, ukwehla kwenani lempahla, kanye nemali engenayo engakatholwa. Ngaphandle kokulungiswa, isitatimende semali engenayo singadukisa.
5. Bala i-COGS (uma inkampani ithengisa izimpahla)
Izinkampani kudingeka ziqinisekise ukuthi isitokwe sokugcina kanye nokuthengwa okune-intanethi kunembile. Amaphutha ku-COGS azothinta ngqo inzuzo iyonke kanye nenzuzo ene-intanethi.
6. Imali engenayo yeqembu kanye nezindleko ngokwesigaba
Imali engenayo yokusebenza nengeyona eyokusebenza ehlukene, kanye nezindleko zokusebenza nezinye. Ukuhlanganisa ndawonye njalo kwenza kube lula ukuqhathanisa phakathi kwezinkathi.
7. Lungisa umbiko wenzuzo nokulahlekelwa ngokwefomethi ekhethiwe.
Faka izibalo kusukela ebhalansini yesivivinyo elungisiwe. Qinisekisa ukuthi uhlelo lokwethulwa lucacile: imali engenayo → I-COGS → inzuzo iyonke → izindleko zokusebenza → imali engenayo yokusebenza → enye imali engenayo/izindleko → inzuzo ngaphambi kwentela → intela → imali engenayo ehlanzekile.
8. Buyekeza futhi uhlaziye imiphumela
Yenza isheke elilula: qhathanisa nesikhathi esidlule, hlola isilinganiso se-gross margin kanye ne-net margin, bese ubheka izinguquko ezibalulekile ezintweni zezindleko noma zemali engenayo.
Isibonelo Esilula Sombiko Wenzuzo Nokulahlekelwa
Isibonelo, inkampani yokuhweba ilungiselela umbiko wenyanga ka-Ephreli:
– Ukuthengisa: Rp120.000.000
– Izindleko Zezimpahla Ezithengisiwe: Rp. 75.000.000
– Izindleko zomholo: Rp. 15.000.000
– Imali yokuqasha: Rp. 5.000.000
– Izindleko zikagesi kanye ne-inthanethi: Rp. 2.000.000
– Izindleko zokumaketha: IDR 3.000.000
– Izindleko zenzalo: Rp1.000.000
– Intela yengeniso (elinganiselwa): Rp. 4.000.000
Ngakho-ke ukubalwa kuwukuthi:
– Inzuzo iyonke = 120.000.000 – 75.000.000 = Rp. 45.000.000
– Izindleko zokusebenza zizonke = 15.000.000 + 5.000.000 + 2.000.000 + 3.000.000 = Rp25.000.000
– Inzuzo yokusebenza = 45.000.000 – 25.000.000 = Rp. 20.000.000
– Inzuzo ngaphambi kwentela = 20.000.000 – 1.000.000 = Rp. 19.000.000
– Inzuzo ephelele = 19.000.000 – 4.000.000 = Rp. 15.000.000
Kusukela kulesi sibonelo, umnikazi webhizinisi angahlola ukuthi imajini iyonke mihle impela, kodwa udinga ukuqapha izindleko zokusebenza ukuze zingandi kakhulu.
Amaphutha Avamile Okufanele Uwagweme
Amaphutha amaningana avamile ayenzeka lapho kulungiswa izitatimende zemali engenayo. Okokuqala, ukuxuba ukuthengiselana komuntu siqu komnikazi nokuthengiselana kwenkampani, okuholela emalini engenayo nezindleko ezingafanele. Okwesibili, ukwehluleka ukwenza okufakiwe okulungisayo, njengokukhohlwa ukurekhoda ukwehla kwenani noma izindleko eziqongelelekile. Okwesithathu, ukubala kabi ama-COGS ngoba idatha yesitoko ayibuyekezwa. Okwesine, ukuqaphela imali engenayo ngaphambi kokuba yenziwe noma ukuqaphela izindleko esikhathini esingafanele. Ukugwema la maphutha kuzokhulisa ukuthembeka kombiko.
I-Penutup
Ukulungiselela isitatimende semali engenayo kuyinqubo ebalulekile ekhombisa ukusebenza kwezezimali kwenkampani esikhathini esithile. Ngokuqonda izingxenye zombiko, ukukhetha ifomethi efanele, nokulandela izinyathelo ezifanele zokulungiselela—kusukela ekurekhodeni ukuthengiselana kuya ekukulungiseni—inkampani ingakhiqiza umbiko onembile nonolwazi. Isitatimende semali engenayo esiklanywe kahle asigcini nje ngokuhlangabezana nezidingo zokubika kodwa futhi sisebenza njengethuluzi lokuphatha elinamandla lokulawula izindleko, ukwandisa inzuzo, kanye nokuthuthukisa amasu ebhizinisi asebenza kahle kakhulu esikhathini esizayo.
