Umehluko phakathi kwe-Financial Accounting kanye ne-Management Accounting
I-Accounting uhlelo lolwazi olusiza izinhlangano ukuthi zirekhode, zicubungule, futhi zethule idatha yezezimali ukuze zenze izinqumo. Ebhizinisini, i-accounting ayikhawulelwe kohlobo olulodwa kuphela. Amagatsha amabili okuxoxwa kakhulu ngawo ukubalwa kwezimali kanye nokubalwa kwezimali kokuphatha. Nakuba womabili esebenzisa idatha yokuthengiselana kanye nezibalo zezezimali, ahlukile ngenhloso, abasebenzisi bolwazi, imithetho yokulungiselela, kanye nefomethi yemibiko. Ukuqonda umehluko phakathi kokubalwa kwezimali kanye nokubalwa kwezimali kokuphatha kubalulekile kubanikazi bamabhizinisi, abafundi, kanye nochwepheshe ngokufanayo ukuze bakwazi ukusebenzisa ulwazi olufanele ngezidingo zabo.
Ukuqonda Ukubalwa Kwezimali
Ukubalwa kwezimali kuyinqubo yokurekhoda nokulungiselela izitatimende zezimali ikakhulukazi kubantu bangaphandle enkampanini. Laba bantu bangaphandle bahlanganisa abatshalizimali, ababolekisi (amabhange/izikhungo zezimali), ohulumeni, abalawuli, kanye nabantu abanentshisekelo. Imikhiqizo eyinhloko yokubalwa kwezimali yizitatimende zezimali ezifana nebhalansi, isitatimende semali engenayo, isitatimende sezinguquko kumasheya, isitatimende sokuhamba kwemali, kanye namanothi ezitatimendeni zezimali.
Ukubalwa kwezimali kugcizelela ukuthembeka nokuqhathaniswa. Lokhu kusho ukuthi imibiko ilungiselelwe amazinga athile ukuze iqhathaniswe phakathi nezikhathi nezinkampani futhi ingathembeka njengesisekelo sokuhlola ukusebenza kwenkampani kanye nesimo sezezimali.
Incazelo ye -Management Accounting
Ngokuphambene nalokho, ukubalwa kwezimali kwabaphathi kuyinqubo yokuhlonza, ukulinganisa, ukuhlaziya, kanye nokwethula ulwazi lwezezimali nolungeyona eyezimali ukusiza amaqembu angaphakathi enkampanini—ikakhulukazi abaphathi—ekwenzeni izinqumo, ekuthuthukiseni amasu, ekulawuleni izindleko, nasekuhloleni ukusebenza.
Ukubalwa kwezimali kwabaphathi akugcini nje ngokugxila “kokwenzekile”, kodwa futhi kunikeza ulwazi lokuhlela kwesikhathi esizayo, njengokuhlelwa kwesabelomali, ukubikezela, ukuhlaziywa kokuguquguquka, ukunqunywa kwentengo yokuthengisa, kanye nokuhlaziywa kwenzuzo ngomkhiqizo ngamunye noma ngesigaba ngasinye.
Umehluko Obalulekile Phakathi Kwezezimali kanye Nezokuphathwa Kwezimali
1. Inhloso Yokuhlanganisa Ulwazi
Umehluko obaluleke kakhulu usegolini.
– Ukubalwa kwezimali kuhlose ukwethula isithombe esijwayelekile sokusebenza kwenkampani kanye nesimo sayo sezezimali, kanye nokunikeza ulwazi olufanele kubantu bangaphandle.
– Ukubalwa kwezimali kokuphatha kuhlose ukusiza abaphathi ukuthi benze izinqumo zokusebenza nezamasu, isibonelo ukunquma ukuthi umkhiqizo udinga ukunakekelwa, ukumiswa, noma uthuthukiswe.
Ngamanye amazwi, ukubalwa kwezimali kugxile ekubikeni, kuyilapho ukubalwa kwezimali kwabaphathi kugxile ekwenzeni izinqumo.
2. Abasebenzisi Bolwazi
– Ukubalwa kwezimali kusetshenziswa yizinhlangano zangaphandle: abatshalizimali, ababolekisi, abahloli bamabhuku, abalawuli, kanye nohulumeni (isibonelo ngezinjongo zentela noma zokuqapha).
– Ukubalwa kwezimali kokuphatha kusetshenziswa yizinhlaka zangaphakathi: abaqondisi, abaphathi bokusebenza, abaphathi bokukhiqiza, abaphathi bokumaketha, kanye nabaphathi.
Ngenxa yokuthi abasebenzisi bolwazi bahlukile, uhlobo lombiko kanye nezinga lemininingwane yolwazi nakho kuhlukile.
3. Izindinganiso Nemithetho Ebophayo
Ukubalwa kwezimali ngokuvamile kubophekile yizindinganiso ezisemthethweni, isibonelo i-PSAK (Isitatimende Sezindinganiso Zokubalwa Kwezimali) e-Indonesia esisebenzisa i-IFRS, noma ezinye izindinganiso ngokuya ngendawo. Ukulungiswa kwemibiko yezezimali futhi kuvame ukudinga ukuhlolwa ukuze kwandiswe ukwethembeka.
Ngokuphambene nalokho, ukubalwa kwezimali kwabaphathi akuboshiwe yizindinganiso eziphoqelekile. Izinkampani zikhululekile ukuklama amafomethi okubika angaphakathi ahlangabezana kangcono nezidingo zokwenza izinqumo zokuphatha. Lokhu kuguquguquka kuvumela ukubalwa kwezimali kwabaphathi ukuthi kuvumelane nokuguquguquka kwebhizinisi kanye nezidingo zomnyango ngamunye.
4. Ukugxila Esikhathini: Umlando vs. Ikusasa
– Ukubalwa kwezimali kugxila kakhulu kulwazi lomlando (osekwenzekile kakade). Imibiko ibonisa imiphumela yokuthengiselana kwangaphambilini esikhathini esithile, njengekota noma unyaka.
– Ukubalwa kwezimali kwabaphathi kugcizelela ulwazi lwesikhathi esizayo ngaphezu kolwazi lomlando, njengezinhlelo zesabelomali sonyaka ozayo, ukubikezela ukuhamba kwemali, imigomo yokuthengisa, kanye nokuhlaziywa kwesimo.
Nakuba womabili amagatsha esebenzisa idatha yomlando, ukubalwa kwezimali kwabaphathi kusebenzisa njengesisekelo sokubikezela nokuklama izenzo zesikhathi esizayo.
5. Imininingwane Yezinga Lolwazi
Ukubalwa kwezimali kuvame ukwethula ulwazi ngesimo esihlanganisiwe (isifinyezo) ukuchaza isimo senkampani iyonke. Isibonelo, isitatimende semali engenayo sibonisa imali engenayo iyonke kanye nezindleko eziphelele, ngaphandle kokubeka njalo imininingwane yezindleko ngomsebenzi ngamunye.
Ngakolunye uhlangothi, ukubalwa kwezimali kwabaphathi kudinga izinga eliphezulu lemininingwane. Kungachaza izindleko ngomkhiqizo ngamunye, izindleko ngomnyango ngamunye, izindleko ngesiteshi sokusabalalisa, noma izindleko ngephrojekthi ngayinye. Isibonelo, umphathi wokukhiqiza angadinga ulwazi oluthile ngezindleko zezinto zokusetshenziswa, abasebenzi abaqondile, kanye nemali ekhokhwayo efektri ukulawula ukusebenza kahle.
6. Izinhlobo Zolwazi: Ezezimali vs. Ezezimali kanye Nezingezona Ezezimali
Ukubalwa kwezimali ngokuyinhloko kuqukethe ulwazi lwezezimali olulinganiswa ngamayunithi emali futhi kulandela izimiso zokubalwa kwezimali.
Ukubalwa kwezimali kwabaphathi kungahlanganisa ulwazi lwezezimali nolungelona olwezimali. Izibonelo zolwazi olungelona olwezezimali zifaka inani lamayunithi anephutha, isikhathi sokukhiqiza, ukwaneliseka kwamakhasimende, amazinga okulethwa sekwephuzile, noma umkhiqizo wabasebenzi. Ulwazi olungelona olwezimali luvame ukuba yinkomba ehamba phambili yokusebenza kwesikhathi esizayo.
7. Imvamisa Yokubika
Imibiko yezezimali ejwayelekile ishicilelwa ngezikhathi ezithile futhi kushejuli, isibonelo nyanga zonke, njalo ngekota, noma ngonyaka. Izinkampani zomphakathi kudingeka ngisho nokuthi zibike ngokuhambisana nemithethonqubo yokulawula imakethe yezimali.
Imibiko yokubalwa kwezimali zokuphatha ingadalwa nganoma yisiphi isikhathi njengoba kudingeka. Ezinkampanini eziningi, imibiko yezindleko kanye nokusebenza ingadalwa masonto onke, nsuku zonke, noma ngisho nangesikhathi sangempela ngedeshibhodi yohlelo lolwazi lokuphatha.
8. Ukuqondiswa Kokulawula Nokuhlola
Ukubalwa kwezimali kokuphatha kuhlobene kakhulu nomsebenzi wokulawula ukuphathwa. Amathuluzi asetshenziswa kakhulu afaka:
- Isabelomali
- Ukuhlaziywa kokwehluka (isabelomali uma kuqhathaniswa nomehluko wangempela)
- Ukuhlaziywa kwezindleko-umthamo-inzuzo
– Izindleko Ezisekelwe Emsebenzini (ABC)
– Ikhadi Lamaphuzu Elilinganiselwe
Okwamanje, ukubalwa kwezimali kugcizelela kakhulu ukwethula imibiko ngendlela efanele nangokuhambisana nezindinganiso. Nakuba ingasetshenziswa ukuhlola ukusebenza, imibiko yezezimali ayihlali inemininingwane eyanele ukukhomba impande yezinkinga zokusebenza.
Izibonelo Ezilula Ekuzisebenziseni
Cabanga ngenkampani inemikhiqizo emibili: Umkhiqizo A kanye noMkhiqizo B. Isitatimende semali engenayo (ukubalwa kwezimali) singase sibonise inkampani yenza inzuzo iyonke engu-Rp500 million ngonyaka. Kodwa-ke, abaphathi bafuna ukwazi: ingabe uMkhiqizo A unenzuzo kakhulu kunoMkhiqizo B?
Ukubalwa kwezimali kwabaphathi kungabala inzuzo ngomkhiqizo ngamunye, okuhlanganisa ukwabiwa kwezindleko zokukhiqiza nezokumaketha. Imiphumela ingase ibonise ukuthi uMkhiqizo A ukhiqiza izinzuzo eziphezulu, kuyilapho uMkhiqizo B empeleni ulahlekelwa yimali, uncishiswe yinzuzo yoMkhiqizo A. Lolu lwazi lubalulekile ezinqumweni ezifana nokuphakamisa amanani, ukunciphisa izindleko, ukushintsha amasu okumaketha, noma ukuyeka uMkhiqizo B.
Isiphetho
Ukubalwa kwezimali kanye nokubalwa kwezimali kokuphatha kokubili kubalulekile, kodwa kufeza izidingo ezahlukene. Ukubalwa kwezimali kugxila ekubikeni amaqembu angaphandle ngezindinganiso eziqinile, kugcizelela idatha yomlando, futhi kwethula ulwazi ngokufingqiwe. Ukubalwa kwezimali kokuphatha kugxila ezidingweni zangaphakathi, kuyaguquguquka kakhudlwana, kunemininingwane eminingi, futhi kusekela ukuhlela nokwenza izinqumo okuqondiswe esikhathini esizayo.
Ngokuqonda lo mehluko, izinkampani zingakhulisa umsebenzi wokubala: hhayi nje “ukubika izinombolo” ukuze kulandelwe imithetho, kodwa futhi “nokucubungula izinombolo” zibe amasu nezenzo ezithuthukisa ukusebenza kwebhizinisi.
Uma ungathanda, ngingakha inguqulo ehlelekile ngokwezemfundo yalesi sihloko (ephelele ngethebula lomehluko kanye nohlu lwezincwadi), noma inguqulo elula yokubloga/i-SEO.
