Ukuba singabanini benkampani yethu okanye siceba ukufumana izabelo kwenye edweliswe kutshintshiselwano lwesitokhwe, kungcono ukwazi ukwenza ucazululo lwe-balance sheet. Oku kuya kusinceda ukuba senze izigqibo, kuba zibonisa ubume bemali benkampani enomdla kuthi.
Luluphi ucazululo lwe-balance sheet? Zenziwa njani? Kufuneka zenziwe nini? Siza kuphendula yonke le mibuzo kweli nqaku.
Yintoni uhlalutyo lwe-balance sheet?
Ngaphambi kokuba sichaze indlela yokwenza ngayo, siya kuqala sichaze ukuba yintoni kanye kanye uhlalutyo lwe-balance sheet. Ewe, ziluphononongo olwenziwa kwinkampani. Olu pho nonongo lubandakanya yonke idatha enxulumene ne-balance sheet yenkampani echaphazelekayo. Eyona njongo iphambili kukwenza izigqibo malunga nobume bemali benkampani ekhankanyiweyo, oko kukuthi, malunga neengeniso kunye nelahleko. Ukuze kwenziwe olu hlalutyo, kufuneka kusetyenziswe iireyishini ezahlukeneyo.
Ngamanye amazwi sinokuthi uhlalutyo lokulinganisa Isekelwe kwisifundo esicacileyo sedatha yezoqoqosho kunye nezezimali ezinxulumene nenkampani ethile. Ukufezekisa oku, idatha eyahlukeneyo kunye nolwazi kufuneka lugqitywe phakathi kwe-balance sheet efanayo, ingeniso kunye nelahleko, isitatimenti sotshintsho kwi-equity kunye nenkcazo yokuhamba kwemali.
Indlela yokwenza uhlalutyo lwe-balance sheet?
Ngoku siyazi ukuba yintoni uhlalutyo lwebhalansi, makhe sibone ukuba lwenziwa njani. Okokuqala, kufuneka sibe nolwazi oluhlaziyiweyo nolwenyani lokubala, iphepha lomncono kunye nengxelo yengeniso, Kananjalo siya kusebenzisa ibhalansi yezibalo kunye neebhalansi. La maxwebhu aziwa njengeeakhawunti zonyaka, njengoko zishwankathela yonke loo misebenzi yezoqoqosho inkampani echaphazelekayo irekhode ngexesha elithile.
Ii-asethi zenkampani ekuthethwa ngayo ziboniswe kwiphepha lomncono. Ii-asethi yiseti yempahla, amalungelo, utyalo-mali kunye nonondyebo, ngelixa ii-liabilities ziyitotali yamatyala exesha elide kunye nexesha elifutshane kunye ne-equity. Njengenjongo yolu lungelelwaniso sinokufumanisa malunga ithini imeko yemali yenkampani, inantoni kwaye iyixhasa njani ngemali. Ke ngoko, la maqela alandelayo abandakanyeka kule balance:
- 1: Inkxaso-mali esisiseko
- 2: Ii-asethi ezingezizo zangoku
- 3: Isitokhwe
- 4: Abatyalwayo kunye nabatyalwayo kwimisebenzi yorhwebo
- 5: Iiakhawunti zemali
Ngoku siza kuxoxa ngengxelo yengeniso, ekwabizwa ngokuba yi-akhawunti yokusebenza. Oku kubonakalisa isiphumo esifunyenwe yinkampani ekuthethwa ngayo ngexesha elithile. Ii-akhawunti zocwangciso-mali ezithathelwe ingqalelo kolu phononongo ngala maqela alandelayo:
- 6: Ukuthenga kunye neendleko
- 7: Ukuthengisa kunye nengeniso
- 8: Iindleko ezibizwa kwi-equity
- 9: Ingeniso ibalelwa kwi-equity
Ngengxelo yengeniso siya kufumana ulwazi malunga nokwakhiwa kweendleko zenkampani ekuthethwa ngayo kunye nenzuzo yomsebenzi wayo. Kakade ke, iindleko zeziseko ezingundoqo ezibandakanyekayo azithathelwa ngqalelo.
Imilinganiselo yohlalutyo lwebhalansi
Sakuba sinephepha lomncono kunye nengxelo yengeniso, Kufuneka sizibuze nokuba yeyiphi na imilinganiselo esiyidingayo ukuze senze isigqibo kwaye wenze uhlalutyo lwe-balance sheet olucokisekileyo. Ezona ziqaphelekayo zezi zilandelayo:
- Inqanaba letyala: Lo ngumlinganiselo phakathi kwenkxaso-mali efunyenweyo kunye nezibonelelo zenkampani. Ukuyibala, kufuneka wahlule ityala phakathi kwesiphumo sesambuku sexabiso le-net kunye netyala.
- Solvency: Kukukwazi kwenkampani ukuhlangabezana namatyala ayo. Ifunyanwa ngokwahlula-hlula ii-asethi ngamatyala.
- Unyino lulonke: Inxulumene nenkunzi yokusebenza. Ukongeza, isinika ulwazi malunga nokukwazi kwenkampani ukuhlangabezana neentlawulo zayo ezinyanzelekileyo. Sisiphumo sokwahlulwa kwempahla yangoku kunye namatyala akhoyo.
- UNondyebo: Ukufumana i-treasury, kufuneka wongeze into enokwenzeka kunye nekhoyo kwaye uyahlule ngamatyala akhoyo. Lo mlinganiselo awuthatheli ngqalelo ixabiso le-inventri.
- Umgangatho wetyala: Ifunyanwa ngokwahlula-hlula amatyala angoku ngamatyala ewonke. Okukhona iziphumo ziphezulu, kokukhona kunzima ukuba inkampani ihlangabezane neentlawulo zayo ezisinyanzelo, ubuncinci kwixesha elifutshane.
- ukuzimela ngokwasezimalini: Ukuyibala, ixabiso eliseleyo lahlulwe ngamatyala ewonke. Okukhona sisezantsi isiphumo, kokukhona inkulu ukuzimela ngokwasezimalini kwenkampani.
- isiqinisekiso somlinganiso: Ibonisa ubudlelwane phakathi kweseti yezibonelelo inkampani enazo kunye nezo izityalayo. Sisiphumo sokwahlulwa phakathi kwee-asethi kunye namatyala amele ukuhlawulwa. Ukuba ixabiso elifunyenweyo lingaphantsi kwe-1,5, inkampani isengozini yokuchithwa. Ukuba ixabiso elifunyenweyo lingaphezulu kwe-2,5, inkampani ine-capital engayazi indlela yokwenza inzuzo.
Kuza kwenziwa nini uhlalutyo lwe-balance sheet?
Ukuba sinenkampani yethu, kungcono ukwenza uhlalutyo lwebhalansi kanye kanye kwisiqingatha sonyaka. Nangona kunjalo, kuninzi lweenkampani lo msebenzi awuzange wenziwe kwaye kuphela kwiinkampani ezinobungakanani obuphakathi wenziwa ngesiseko esicwangcisiweyo. Umzuzu apho sinyanzelekile ukuba senze ucazululo lwemali eseleyo kusekupheleni konyaka-mali naxa sifuna ukucela inkxaso-mali ebhankini.
Ngakolunye uhlangothi, ukuba into esiyifunayo kukufumana izabelo kwinkampani edweliswe kwi-stock exchange, okanye ukusebenzisana nabanikezeli abatsha kunye / okanye abathengi, asinakuthembela kuphela kwinkangeleko yangaphandle. Ekubeni siza kutyala imali yethu, kungcono ukuba sizazise kakuhle, senze izibalo kwaye sibone ukuba kuya kuba lutyalo-mali olulungileyo okanye hayi. Kule meko, uhlalutyo lokulinganisela luza luncedo kwaye luya kusinceda siphephe iingxaki ezizayo kunye neentloko. Khumbula ukuba nayiphi na inkampani esebenzayo inesibophelelo sokufaka ii-akhawunti zayo ngonyaka kwi-Mercantile Registry.
Khumbula ukuba ilizwe lezoqoqosho kunye nezezimali lintsonkothile kakhulu. Ukuzikhusela kwaye sithathe umngcipheko omncinci kangangoko sinakho, okukhona siyazi indlela yokuhlalutya iinkampani ezahlukeneyo, kokukhona utyalo-mali lwethu kunye namashishini ethu aya kwenza ngcono.