Izimiso Zokubalwa Kwezimali Zokuphatha
I-accounting yokuphatha igatsha le-accounting eligxile ekuhlinzekeni ngolwazi lwezezimali nolungeyona eyezimali ukusiza abaphathi ekuhleleni, ekulawuleni, nasekuthatheni izinqumo. Ngokungafani ne-accounting yezezimali, ehloselwe kakhulu abantu bangaphandle (abatshalizimali, ababolekisi, nabalawuli), i-accounting yokuphatha ingaphakathi—eklanyelwe ukuhlangabezana nezidingo zokuphathwa kwenhlangano. Ngakho-ke, izimiso zokubalwa kwezimali zokuphatha azigcini nje ngokuqopha izinombolo, kodwa futhi mayelana nendlela ulwazi oluhlelwe ngayo ukuze lufaneleke, lufike ngesikhathi, futhi lusebenze.
1. Isimiso Sokufaneleka Kolwazi
Isimiso esiyisisekelo kakhulu ekubalweni kwezimali zokuphatha ukufaneleka. Ulwazi olunikezwayo kumele lufanele ngempela izinqumo okufanele zenziwe. Ngisho nedatha enemininingwane eminingi ngeke ibe usizo uma ingaphenduli imibuzo yokuphatha, njengokuthi: yimiphi imikhiqizo enenzuzo kakhulu, yiziphi izindleko ezingancishiswa, noma yiliphi isu lentengo elifaneleka kakhulu.
Ukufaneleka kusho futhi ukucabangela "izindleko uma kuqhathaniswa nenzuzo" yolwazi. Uma izindleko zokuqoqa nokucubungula idatha zinkulu kakhulu uma kuqhathaniswa nezinzuzo zezinqumo ezitholakalayo, ulwazi alusebenzi kahle. Ukubalwa kwezimali kokuphatha kudinga ukunemba: idatha eyanele yokwenza izinqumo, hhayi idatha eningi ngangokunokwenzeka.
2. Isimiso Sokuhambisana Nesikhathi
Izinqumo zebhizinisi zivame ukuncika esivinini. Umbiko wezindleko zokukhiqiza otholakala ngenyanga ngemuva kokuphela kwesikhathi ungase wephuze kakhulu ukulungisa amaphutha okusetshenziswa noma ukucubungula. Ngakho-ke, ukubalwa kwezimali kwabaphathi kugcizelela ulwazi olusheshayo nolujwayelekile—nsuku zonke, masonto onke, noma ngisho nesikhathi sangempela uma kudingeka.
Ukugcina isikhathi kuvame ukuhilela ukushintshana ngokunemba. Esimweni sokuphatha, umbiko onembe ngokwanele kodwa ofike ngesikhathi uvame ukuba yigugu kakhulu kunombiko ophelele kodwa ophuzile. Lesi simiso senza izinhlelo zolwazi lokuphatha, amadeshibhodi, kanye nokubika ngezikhathi ezithile kube yizinto ezibalulekile zokubalwa kwezimali kwanamuhla kokuphatha.
3. Isimiso Sokunemba Nokuthembeka
Nakuba kungezona njalo izinto ezidinga umzamo njengezimali, ukuphathwa kwezimali kusadingeka kube okunembile nokwethenjelwa. Izinqumo ezisekelwe kudatha enganembile zingaba nemiphumela emibi kakhulu: ukungabi namanani anele, ukuhlolwa kokusebenza okungafanele, noma ukutshala imali kumaphrojekthi abangela ukulahlekelwa.
Ukuthembeka kuhlobene nezindlela ezihambisanayo. Uma inkampani ibala izindleko ezisetshenziswayo ngokusekelwe emahoreni omshini isikhathi esisodwa bese ishintsha ngokuzumayo ngaphandle kwesizathu esicacile, kunzima ukuhlaziya izitayela zezindleko. Ukuvumelana kwezindlela kusiza abaphathi ukuqonda amaphethini nokwenza ukuqhathanisa ngokuhamba kwesikhathi.
4. Isimiso Sokugxila Ekwenzeni Izinqumo
Ukubalwa kwezimali kokuphatha kugxile ezinqumweni. Lokhu kusho ukuthi ulwazi lwethulwa ukuze lusekele izinqumo eziqondile, isibonelo:
– Izinqumo zokusebenza: ukunquma inani lokukhiqiza elifanele, amashejuli omsebenzi, noma amazinga esitokwe.
– Izinqumo zamasu: ukukhetha abaphakeli, ukukhushulwa, amasu okunciphisa isaphulelo, noma ukusebenza kahle kwenqubo.
– Izinqumo zamasu: ukwanda kwemakethe, ukuthuthukiswa komkhiqizo omusha, ukutshalwa kwezimali kwemishini, noma ukuthengwa.
Lapha, ukubalwa kwezimali kwabaphathi kuvame ukusebenzisa ukuhlaziywa kwezindleko-inani-inzuzo (i-CVP), isabelomali, ukuhlaziywa kokuguquguquka, kanye nokubalwa kwezindleko okufanele. Idatha evezwayo kufanele ivumele abaphathi ukuthi bakhethe enye indlela engcono kakhulu ngokusekelwe kumthelela wezezimali kanye nengozi.
5. Izimiso Zokulawula
Yonke inhlangano idinga ukuqinisekisa ukuthi imisebenzi isebenza ngokwecebo. Ukubalwa kwezimali kokuphatha kunikeza amathuluzi okulawula izindleko, ukukhiqiza, ikhwalithi, kanye nenzuzo. Enye yemikhuba evame kakhulu ukwenza isabelomali, okusebenza njengohlelo kanye nokulinganisa ukuhlola.
Ngokulawula, abaphathi bangaqhathanisa ukusebenza kwangempela nesabelomali bese bebona izimbangela zokwehluka. Isibonelo, uma izindleko zezinto zokusetshenziswa ziphakeme kunezijwayelekile, ingabe lokhu kungenxa yokwenyuka kwamanani omphakeli, imfucuza, noma ikhwalithi yezinto ezibonakalayo ephansi? Ngokuqonda izimbangela zokwehluka, inhlangano ingathatha isinyathelo esifanele sokulungisa.
6. Izimiso Zokulandelela Izindleko Ngokufanele
Ukunquma izindleko zemikhiqizo nezinsizakalo kuyinto ebalulekile yokubalwa kwezimali kwabaphathi, ikakhulukazi ezinkampanini zokukhiqiza, zesevisi, kanye nezamaphrojekthi. Ulwazi olunembile lwezindleko luvumela amanani anengqondo, ukuhlolwa kwenzuzo, kanye nokuhlela ukusebenza kahle.
Ukulandelela izindleko kuhlanganisa ukuhlukanisa izindleko zibe:
– Izindleko eziqondile: njengezinto zokusetshenziswa eziqondile kanye nabasebenzi abaqondile.
– Izindleko ezingaqondile (ezingaphezulu): ugesi wasefektri, ukwehla kwenani lomshini, ukuqapha, njalo njalo.
Ukuze kube nokunemba okukhulu, izinkampani eziningi zisebenzisa izindlela ezifana ne-Activity-Based Costing (ABC), ebeka imali ekhokhwayo ngokusekelwe emisebenzini ebangela izindleko. Isimiso siwukuthi izindleko kufanele zabelwe eduze kakhulu nezimbangela zazo ngangokunokwenzeka ukuze kugwenywe izinqumo ezidukisayo.
7. Isimiso Sokucaca Nokuqondakala
Imibiko yokuphatha kufanele iqondwe kalula ngabasebenzisi bangaphakathi—kusukela kubaphathi kuya kubaqondisi. Ukucaca kusho ukucabanga okucacile, izindlela zokubala, kanye nemithombo yedatha. Uma umbiko uyinkimbinkimbi kakhulu noma ungachazi isisekelo samanani, abaphathi bazoba nobunzima bokuwuthemba noma ukuwusebenzisa.
Ifomethi yokubika nayo ibalulekile. Izinhlangano eziningi zihlanganisa izinombolo nezithombe ezibonakalayo ezifana namashadi ethrendi, imidwebo yokuguquguquka, noma izinkomba zokusebenza ezibalulekile (ama-KPI). Ngale ndlela, ulwazi alutholakali kalula nje kuphela kodwa futhi “lufundeka” futhi lukhuthaza isenzo.
8. Izimiso Zokuhlola Ukusebenza Nokuziphendulela
Ukubalwa kwezimali kokuphatha kudlala indima ekuhloleni ukusebenza kwamayunithi, iminyango, imikhiqizo, ngisho nabantu ngabanye. Uhlaka olulodwa olusetshenziswa njalo umqondo wesikhungo somthwalo wemfanelo, ohlukanisa inhlangano ngezikhungo zezindleko, izikhungo zemali engenayo, izikhungo zenzuzo, kanye nezikhungo zokutshalwa kwezimali. Lokhu kuhlukaniswa kwemithwalo yemfanelo kwenza kucace: ubani olawula izindleko, ubani oqhuba imali engenayo, nokuthi ubani obhekene nokutshalwa kwezimali kwempahla.
Ukuhlolwa kokusebenza okuhle kumele kube okulungile futhi kukhuthaze ukuziphatha okuhle. Uma izinkomba zokusebenza zinganembile, abasebenzi bangase bashukumiseleke ukuphishekela imigomo engahambisani nemigomo yesikhathi eside yenkampani. Ngakho-ke, ukubalwa kwezimali kwabaphathi kudinga ukulinganisela izindlela zezimali (inzuzo, izindleko, i-ROI) kanye nezindlela ezingezona ezezimali (ikhwalithi, ukwaneliseka kwamakhasimende, isikhathi senqubo).
9. Isimiso Sokuqondisa Esikhathini Esizayo
Nakuba ukubalwa kwezimali kugxila esikhathini esidlule, ukubalwa kwezimali kwabaphathi kugxile esikhathini esizayo. Ukuqagela kokuthengisa, ukuhlela amandla, ukuhlaziywa kokutshalwa kwezimali, kanye nokubikezela ukuhamba kwemali kuyizibonelo zokubheka phambili. Abaphathi badinga izimo: kungaba yini umthelela uma amanani ezinto zokusetshenziswa enyuka ngo-10%? Kuthiwani uma isidingo sehla? Iyini iphuzu lokuphumelela komkhiqizo omusha?
Ngokusekelwe kulesi simiso, ukubalwa kwezimali kwabaphathi kuvame ukusebenzisa amasu afana nokuhlaziywa kokuzwela, ukuhlaziywa kwezimo, kanye nesabelomali semali (i-NPV, i-IRR, inkokhelo). Umgomo awukona ukubikezela ikusasa ngokuphelele, kodwa ukulungiselela inhlangano izimo ezahlukahlukene.
Isiphetho
Izimiso zokubalwa kwezimali zokuphatha zifaka phakathi ukufaneleka, ukufika ngesikhathi, ukuthembeka, ukwesekwa kokwenza izinqumo, ukulawula, ukulandelela izindleko okunembile, ukucaca, ukuhlolwa kokusebenza, kanye nokuqondisa esikhathini esizayo. Zonke lezi zimiso zihlose ukwenza ulwazi lube ithuluzi lokuphatha: hhayi nje umbiko wezinombolo, kodwa isisekelo sokuhlela, umshayeli wokusebenza kahle, kanye nekhampasi yesu lebhizinisi. Ngokusebenzisa lezi zimiso njalo, izinhlangano zingathuthukisa ukwenza izinqumo, zithuthukise ukusebenza, futhi zilondoloze ukuncintisana endaweni yebhizinisi eshintsha njalo.
