Umjikelezo Wokubalwa Kwezimali Kwenkampani Yokukhiqiza: Umhlahlandlela Ophelele
Umjikelezo wokubala uyinqubo ephindaphindayo eqinisekisa ukuqoshwa okunembile nokuthembekile, ukuhlukaniswa, kanye nokubika kolwazi lwezezimali. Ngokwesimo sezinkampani zokukhiqiza, umjikelezo wokubala uba yinkimbinkimbi kakhulu ngoba uhilela izinqubo zokukhiqiza ezinezinyathelo eziningi, ukuphathwa kwempahla, kanye nokulawulwa kwezindleko. Lesi sihloko sizoxoxa ngokujulile ngomjikelezo wokubala wezinkampani zokukhiqiza, kugxilwe ezigabeni ezibalulekile zonke izinkampani zokukhiqiza okumele zidlule kuzo ukuze zithole imibiko yezezimali enembile .
1. Ukuhlonza Nokuqopha Ukuthengiselana
Isigaba sokuqala emjikelezweni wokubalwa kwezimali ukuhlonza nokurekhoda yonke imisebenzi yezezimali eyenzeka ngaphakathi kwenkampani. Lokhu kuthengiselana kungafaka phakathi ukuthengwa kwezinto zokusetshenziswa, izinkokhelo zamaholo, ukuthengiswa komkhiqizo oqediwe, njalo njalo. Ezinkampanini zokukhiqiza, ukuqopha ukuthengiselana kuhilela imibhalo ebalulekile efana nama-invoyisi okuthenga, ubufakazi bokukhokha, kanye namarisidi okuthengisa.
Ukuqoshwa kwenziwa kujenali evamile noma kujenali ekhethekile. Ukuthengiselana ngakunye kumele kuqoshwe ngokulandelana kwezikhathi ngemininingwane ephelele ukuqinisekisa ubuqiniso nokunemba kwedatha efakwe ohlelweni lokubala.
2. Thumela ku-General Ledger
Ngemva kokuba ukuthengiselana kuqoshwe encwadini, isinyathelo esilandelayo ukukuthumela encwadini echazayo. Incwadi echazayo iyiqoqo lama-akhawunti aqopha umthelela wezezimali wokuthengiselana ngakunye okuqoshwe encwadini. Lapha, ama-akhawunti ahlelwa ngokusekelwe ebuhlotsheni bawo futhi ngokuvamile ahlanganisa ama-akhawunti afanayo ndawonye.
Kulesi sigaba, izinkampani zokukhiqiza kumele ziqinisekise ukuthi wonke ama-akhawunti ahlobene nokukhiqiza, njenge-Raw Materials Inventory, i-Work-in-Process, kanye ne-Finished Goods Inventory, afakwe ngendlela efanele. Lokhu kubalulekile ekulandeleleni izindleko kanye ne-inventory kuzo zonke izigaba zokukhiqiza.
3. Lungisa Ibhalansi Yesilingo
Ibhalansi yesilingo uhlu lwebhalansi yazo zonke i-akhawunti ye-ledger ejwayelekile ngesikhathi esithile. Inhloso yayo ukuqinisekisa ukuthi inani lemali edonswayo lilingana nenani lemali edonswayo ku-ledger ejwayelekile. Uma kukhona ukungalingani, lokhu kungabonisa iphutha lokurekhoda okumele lilungiswe ngaphambi kokuqhubekela esinyathelweni esilandelayo.
Ezinkampanini zokukhiqiza, amanye ama-akhawunti abalulekile okufanele uwaqaphele lapho kulungiswa ibhalansi yesilingo afaka phakathi isitokwe, ukuthengwa kwezinto zokusetshenziswa, izindleko zefektri, kanye nezindleko zomsebenzi eziqondile.
4. Ijenali Yokulungisa
Kudingeka ukulungiswa ukuqinisekisa ukuthi imali engenayo kanye nezindleko ziqoshwa ngesikhathi esifanele ngokuhambisana nezimiso zokubalwa kwezimali eziqoqiwe. Ukulungisa okufakiwe ezinkampanini zokukhiqiza kuvame ukuhlobana nokwabiwa kwezindleko ezisetshenziswa embonini , ukwehla kwenani lezimpahla ezizinzile, ukumbozwa komshuwalense, kanye nokwehla kwenani lempahla.
Isibonelo, izindleko zefektri ezifana nogesi, irenti, kanye nokugcinwa kumele zabelwe ngokulinganayo emikhiqizweni ekhiqizwe phakathi naleso sikhathi. Lokhu kuqinisekisa ukuthi izindleko zokukhiqiza zibonisa zonke izindleko ezihlobene nenqubo yokukhiqiza.
5. Ibhalansi Yesilingo Elungisiwe
Ibhalansi yesilingo elungisiwe iyalungiswa ngokusekelwe kokufakiwe okulungiswayo okwenziwe. Lokhu kunikeza isithombe esinembile kakhulu sesimo sezimali senkampani ekupheleni kwesikhathi sokubalwa kwezimali. Le bhalansi yesilingo elungisiwe ibe isisebenza njengesisekelo sokulungiselela izitatimende zezimali.
6. Lungiselela Imibiko Yezezimali
Isinyathelo esilandelayo ukulungiselela izitatimende zezimali, ezifaka isitatimende semali engenayo , ibhalansi, isitatimende sezinguquko emalini etshaliwe, kanye nesitatimende sokugeleza kwemali. Enkampanini yokukhiqiza, isitatimende semali engenayo sizofaka imininingwane eyengeziwe mayelana nezindleko zokukhiqiza, kufaka phakathi izinto eziqondile, abasebenzi abaqondile, kanye nemali ekhokhwayo efektri.
1. Isitatimende Semali Engenayo: Sibonisa imali engenayo yenkampani, izindleko, kanye nenzuzo noma ukulahlekelwa esikhathini esithile. Sihlanganisa Izindleko Zempahla Ekhiqizwe (COGM) kanye Nezindleko Zempahla Ethengisiwe (COGS), sihlukanisa izindleko zokukhiqiza kwezinye izindleko zokusebenza.
2. Ibhalansi: Iveza isimo sezimali senkampani ekupheleni kwesikhathi, okuhlanganisa izimpahla, izikweletu, kanye namasheya. Ezinkampanini zokukhiqiza, izimpahla zifaka izinto zokusetshenziswa, umsebenzi osaqhubeka, kanye nezimpahla eziqediwe.
3. Isitatimende Sezinguquko Ezabelo: Sichaza izinguquko ezabelo zomnikazi phakathi nenkathi ethile.
4. Isitatimende Sokuhamba Kwemali: Sihlinzeka ngolwazi ngokungena kwemali kanye nokuphuma kwayo emisebenzini yokusebenza, yokutshala imali, kanye neyezimali. Ezinkampanini zokukhiqiza, lo mbiko ubalulekile ekulandeleleni ukutshalwa kwezimali okukhulu ekuthengweni kwemishini nemishini kanye nezinto zokusetshenziswa.
7. Ijenali Yokuvala
Isinyathelo esilandelayo ukuvala ama-akhawunti ajwayelekile. Ama-akhawunti enzuzo nokulahlekelwa, imali engenayo, kanye nezindleko ayavalwa ukuze kuqalwe isikhathi esisha sokubalwa kwezimali ngebhalansi engu-zero. Kulesi sigaba, ibhalansi yenzuzo noma yokulahlekelwa iyonke idluliselwa kwi-akhawunti yezabelo.
8. Ibhalansi Yesilingo Ngemva Kokuvala
Ngemva kokufakwa kokuvala, ibhalansi yesilingo yangemva kokuvala iyalungiswa ukuqinisekisa ukuthi wonke ama-akhawunti ajwayelekile avaliwe kahle. Le bhalansi yesilingo ifaka kuphela ama-akhawunti angempela njengezimpahla, izikweletu, kanye ne-equity ezodluliselwa esikhathini esilandelayo sokubala.
9. Ijenali Yokubuyisela Umlando (Ongakukhetha)
Ukuguqula okufakiwe kuyisinyathelo sokuzikhethela esisetshenziselwa ukuguqula okufakiwe okuthile kokulungisa ekuqaleni kwesikhathi esisha sokubala. Lokhu kuvame ukwenziwa ngokulungiswa okunomthelela ophindaphindayo, njengezindleko eziqongelelekile noma imali engenayo ebalwe ekupheleni kwesikhathi.
Isiphetho
Umjikelezo wokubalwa kwezimali wenkampani yokukhiqiza uhilela uchungechunge lwezinyathelo okumele zenziwe ngokucophelela ukuqinisekisa ukunemba nokuthembeka kwezitatimende zezimali. Isinyathelo ngasinye, kusukela ekuboneni nasekurekhodeni ukuthengiselana kuya ekulungiseleleni izitatimende zezimali , sidinga ukunakwa okuningiliziwe ezindleleni kanye nempahla etholakala embonini yokukhiqiza.
Ngokulandela umjikelezo wokubalwa kwezimali ohlelekile, izinkampani zokukhiqiza zingaphatha izimali zazo ngempumelelo enkulu, zibone izindawo zokuthuthukisa ukusebenza kahle, futhi zinikeze imibiko enolwazi kubabambiqhaza. Ukuqonda nokusebenzisa lo mjikelezo kuyisihluthulelo sempumelelo yesikhathi eside embonini yokukhiqiza encintisanayo.
