Izimiso Zokuphathwa Kwezimali
I-accounting yokuphatha igatsha le-accounting eligxile ekuhlinzekeni ngolwazi lwezezimali nolungeyona eyezezimali ukusiza abaphathi ekuhleleni, ekulawuleni, ekuhloleni, nasekwenzeni izinqumo zebhizinisi. Ngokungafani ne-accounting yezezimali, ehloselwe abantu bangaphandle (abatshalizimali, ababolekisi, nabalawuli), i-accounting yokuphatha igcizelela ukuba wusizo kolwazi ekusetshenzisweni kwangaphakathi kwenkampani. Ngakho-ke, izimiso zokubalwa kwezimali zokuphatha zenzelwe ukuqinisekisa ukuthi ulwazi olukhiqizwayo lufanelekile, lufike ngesikhathi, futhi lungasetshenziswa abenzi bezinqumo.
Okulandelayo yizimiso eziyinhloko zokubalwa kwezimali zokuphatha ezivame ukusetshenziswa emikhubeni yebhizinisi yanamuhla.
1. Ukufaneleka Kolwazi Ekwenzeni Izinqumo
Isimiso sokuqala esiyisisekelo sokubalwa kwezimali kokuphatha ukufaneleka. Ulwazi olunikezwayo kumele luhambisane ngqo nezinqumo ezenziwayo. Abaphathi abadingi yonke idatha, kodwa badinga idatha efanele kuphela yomongo othize: ukuthi inkampani idinga ukuphakamisa amanani, ukuyeka umkhiqizo othize, ukwandisa amandla okukhiqiza, noma ukushintsha isu layo lokumaketha.
Ukufaneleka kusho nokuthi ulwazi kufanele lugxile esikhathini esizayo, hhayi esikhathini esidlule kuphela. Idatha yomlando isabalulekile njengesisekelo sokuhlaziywa kwemikhuba, kodwa ukubalwa kwezimali kwabaphathi kumele kukwazi ukuguqula leyo datha ibe yizilinganiso, izilinganiso, kanye nezimo ezisiza izinkampani ukuthi zibhekane nokungaqiniseki.
2. Ukuhambisana nesikhathi
Ezweni lebhizinisi, ulwazi olufika sekwephuzile luvame ukuba lubi njengolwazi olungalungile. Isimiso sokugcinwa kwesikhathi sigcizelela ukuthi imibiko nokuhlaziywa kumele kutholakale lapho kudingeka. Abaphathi bokusebenza kudingeka bazi ukuphambuka kwezindleko namuhla, hhayi ngenyanga ezayo. Ngohlelo lokubika olusheshayo, izinkampani zingathatha izinyathelo zokulungisa ngokushesha, njengokulawula imfucuza yezinto zokusetshenziswa, ukuhlola umkhiqizo wabasebenzi, noma ukubuyekeza ukusebenza kahle komshini.
Ukuhambisana nesikhathi kuvame ukusekelwa ukusetshenziswa kobuchwepheshe, njengezinhlelo ze-ERP, amadeshibhodi okuphatha, kanye nokuhlaziywa kwesikhathi sangempela.
3. Ukunemba Nokuthembeka
Nakuba ukubalwa kwezimali kokuphatha kuguquguquka kakhulu kunekubalwa kwezimali, ikhwalithi yolwazi kumele isathembeke. Izimiso zokunemba nokuthembeka zidinga ukuthi idatha esetshenziswayo itholakale ngokucacile, inqubo yokulinganisa ihambisane, kanye nendlela yokubala ichazwe. Ulwazi olungathembekile lungaholela ezinqumweni eziyiphutha—isibonelo, ukucabanga ukuthi umkhiqizo wenza ukulahlekelwa kanti empeleni unenzuzo, ngenxa nje yokwabiwa okungalungile kwezindleko zokusebenzisa imali.
Kodwa-ke, kubalulekile ukuqonda ukuthi ukunemba ekubalweni kwezimali kokuphatha "kwanele" ngezinjongo zokwenza izinqumo. Lokhu kusho ukuthi ngezinye izikhathi isilinganiso esisheshayo nesinengqondo siwusizo kakhulu kunesibalo esinemininingwane kakhulu kodwa esibambezelekile.
4. Ukuvumelana Kwendlela Nokuqhathanisa
Ukuze idatha ihlaziywe, izinkampani zidinga ukusebenzisa izindlela ezihambisanayo ngokuhamba kwesikhathi. Uma izindlela zokulinganisa izindleko, ukuqashelwa kwezindleko eziguquguqukayo, noma izindlela zokwabiwa kwezindleko ezihambisanayo zishintsha ngaphandle kwesizathu esizwakalayo, abaphathi bazoba nobunzima bokuqhathanisa ukusebenza phakathi nezikhathi.
Ukuqhathanisa akugcini nje kuphela phakathi kwezinkathi, kodwa futhi naphakathi kwamayunithi ebhizinisi, iminyango, imikhiqizo, noma amaphrojekthi. Ngedatha efanayo, abaphathi bangenza ukuhlolwa kwangaphakathi: ukuhlonza amayunithi asebenza kahle kakhulu nokulingisa imikhuba yawo emihle kakhulu.
5. Gxila Ekuziphatheni Kwezindleko
Esinye sezimpawu zokubalwa kwezimali kokuphatha ukuhlaziywa kokuziphatha kwezindleko: ukuthi izindleko zishintsha kanjani njengoba ivolumu yomsebenzi ishintsha. Lesi simiso sihlukanisa phakathi kwezindleko eziqinile, eziguquguqukayo, kanye neziguquguqukayo kancane. Ukuqonda ukuziphatha kwezindleko kubalulekile ekuhleleni inzuzo, ekwakhiweni kwesabelomali, ekuhlaziyeni okulinganayo, kanye nezinqumo ezifana nokwamukela ama-oda akhethekile noma ukwandisa imigqa yokukhiqiza.
Isibonelo esilula: irenti yefektri ngokuvamile inqunyelwe esikhathini esifushane, kuyilapho izindleko zezinto zokusetshenziswa zivame ukuhlukahluka. Lokhu kuhlukaniswa kuvumela abaphathi ukuthi baklame amasu okuthuthukisa imajini ngokugxila ezindlekweni ezilawulekayo.
6. Isimiso Somthwalo Wemfanelo Wokubalwa Kwezimali
Ukubalwa kwezimali kwabaphathi kugcizelela ukuthi ukusebenza kufanele kulinganiswe ngokwesibopho. Umgomo wesibopho uhlukanisa inhlangano ngezikhungo zesibopho, njengezikhungo zezindleko, izikhungo zemali engenayo, izikhungo zenzuzo, kanye nezikhungo zokutshalwa kwezimali. Isikhungo ngasinye sinezilinganiso zokusebenza ezifanele.
Umgomo ukudala ukuzibophezela kanye nokusobala. Abaphathi bahlulelwa ngalokho abakulawulayo, kunokusolwa ngezinto abangenakuzithonya. Lokhu kusiza nezinkampani ukuba zikhuthaze ugqozi kanye nesiko lokusebenza elinempilo.
7. Ukulawula Nokulinganisa Ukusebenza
Lesi simiso sihlobene nomsebenzi wokuphatha wokulawula imisebenzi. Ukubalwa kwezimali kokuphatha kunikeza amazinga (isib., izabelomali) futhi kuwaqhathanisa nemiphumela yangempela ukuze kutholakale ukuhlukahluka. Ukuhlaziywa kokuguquguquka kusiza ekuboneni umthombo wenkinga: ukuthi izindleko zezinto zokusetshenziswa ziyakhuphuka yini ngenxa yamanani okuthenga aphezulu, ukusetshenziswa ngokweqile, noma ikhwalithi yezinto ezibonakalayo ephansi.
Ngaphezu kwalokho, ukuhlolwa kokusebenza akunciki kuphela ezilinganisweni zezimali. Izinkampani eziningi zisebenzisa izindlela ezingezona ezezimali ezifana namazinga okukhubazeka, izikhathi zokulethwa, ukwaneliseka kwamakhasimende, ukugcinwa kwabasebenzi, kanye nokusungula umkhiqizo. Izindlela ezifana ne-Balanced Scorecard zavela esidingweni sokuhlola ukusebenza ngokuphelele.
8. Isimiso Sezindleko Nezinzuzo
Akuyona yonke imininingwane okudingeka iqoqwe. Isimiso sezindleko nezinzuzo sigcizelela ukuthi izindleko zokukhiqiza ulwazi akufanele zidlule izinzuzo. Uma inkampani idinga izinhlelo ezibizayo kanye nesikhathi esiningi sabasebenzi ukuze idale umbiko othize, kuyilapho izinzuzo zincane, umbiko awusebenzi kahle.
Lesi simiso sibalulekile ekugcineni ukubalwa kwezimali kokuphatha okusebenzayo. Abaphathi kumele bakhethe izinga lemininingwane kanye nokuvama kokubika okuhambisana kahle nezidingo zabo kanye nobukhulu bokusebenza kwabo.
9. Okugxile Ekubalukeni
Ukubalwa kwezimali kwabaphathi besimanje kugxila kakhulu ekudalweni kwenani, hhayi nje ekuqopheni izindleko. Ulwazi olulethwe kufanele lusize izinkampani ukuthi zikhulise inani labanikazi bamasheya kanye nabanye abathintekayo. Imibono efana ne-Economic Value Added (EVA), ukuhlaziywa kwe-value chain, kanye nokuphathwa kwezindleko zamasu kubonisa ukuthi ukubalwa kwezimali kwabaphathi kudlala kanjani indima esu lebhizinisi.
Ngokuqondiswa kwenani, izinkampani azibuzi nje kuphela ukuthi “kubiza malini?”, kodwa futhi nokuthi “yiziphi izindleko ezidala inani ngempela, nokuthi yiziphi ezingangezi inani (ezingangezi inani)?”
10. Izimiso Zokuxhumana Okucacile Nokuqondakalayo
Ulwazi oluhle alusebenzi uma lungaqondakali. Lesi simiso sigcizelela ukwethula imibiko emfushane, ehlelekile, futhi elungiselelwe izidingo zomsebenzisi. Abaphathi abaphezulu ngokuvamile badinga izifinyezo kanye nezinkomba ezibalulekile (ama-KPI), kuyilapho abaphathi bokusebenza bedinga imininingwane yobuchwepheshe eyengeziwe.
Ukuxhumana kuhlanganisa nekhono lomgcinimabhuku okuphatha lokuchaza ngobuqotho ukuhlaziywa, izibikezelo, kanye nemiphumela yezinqumo. Ababhali bezimali bokuphatha basebenza njengabalingani bebhizinisi, hhayi nje njengabalungiseleli bemibiko.
I-Penutup
Izimiso zokubalwa kwezimali zokuphatha zisiza izinkampani ukuguqula idatha ibe ulwazi olusekela izinqumo. Ukufaneleka, ukufika ngesikhathi, ukuthembeka, ukuhambisana, ukuqonda ukuziphatha kwezindleko, ukuziphendulela, ukulawulwa kokusebenza, ukucatshangelwa kwezindleko nezinzuzo, ukuqondisa inani, kanye nokuxhumana okucacile kuyisisekelo sokubalwa kwezimali kokuphatha okuphumelelayo.
Phakathi kokuncintisana okunamandla noshintsho olusheshayo, indima yokubalwa kwezimali kwabaphathi iya ngokuya iba yiqhinga. Izinkampani ezisebenzisa lezi zimiso ngempumelelo zizoba nokuhlonyiswa kangcono ukuphatha izinsiza, ukuthuthukisa ukusebenza kahle, nokufeza imigomo yebhizinisi ngendlela eqhubekayo.
