Ezweni lanamuhla lomhlaba jikelele, ukuvela kwezinkampani ezintsha sekuyinsakavukela umchilo wesidwaba, njengoba amathuluzi ezobuchwepheshe asezuze ukukhula okukhulu eminyakeni yamuva, njengezicelo ezahlukahlukene ezingasetshenziswa kwi-inthanethi, sekwenze osomabhizinisi abaningi baqala amabhizinisi anga bahlukanise nemikhawulo yobungcweti evame ukutholakala ehhovisi.
Ngokufanayo, izinkampani ezinkulu nazo ziyaqhubeka nokukhula kancane, Ngakho-ke, namuhla kungenzeka ukuhlangabezana nezinhlobonhlobo zamabhizinisi nezinkampani zazo zonke izinhlobo.
Kodwa-ke, lezi azange zenziwe ngobusuku obubodwa futhi ukuze zihlale zizinzile futhi zikhule iminyaka eminingi, kwakudingeka zilawule imali eyanele kusukela ekuqaleni, ngoba alikho ibhizinisi elikwaziyo ukuphatha emkhakheni webhizinisi wanamuhla wokuncintisana. Ngosuku, uma kungenjalo ngokusebenzisa i- Usonhlamvukazi obufanele kanye nokuthengiswa kwemali lokho kubavumela ukuthi babhekane nokwehliswa okukhulu kwemali engenayo noma izindleko ezithile ezingazelelwe ezingaba yingozi kulezo zinkampani namabhizinisi angavikelekile ngokwezimali.
Ngabe ukugeleza kwemali kumayelana nani?
Ukuze uxazulule i- izinkinga ezihlobene nokuthengiswa kwemali kanye nenzuzo, okuyinkinga izinkampani ezintsha ezingabhekana nayo, noma engathinta nezinkampani ezinkulu esezisunguliwe, siyathola ukukhishwa kwemali, eyaziwa nangokuthi ukuhamba kwemali noma umgcinimafa, indlela yenoveli engaqondwa njengesibonisi esinikeza imininingwane ngesimo sezezimali sebhizinisi elincane noma ngisho nenkampani enkulu, okungukuthi, imayelana nokugcina ithrekhi yokungena nokuphuma kwemali noma imali esikhathini esinikeziwe, ithuluzi esivumela ukuthi sazi kakhulu izindleko nezinzuzo zenkampani. Ngamafuphi, kumayelana nokuthola ibhalansi phakathi kwezidingo zethu namathuba ethu ezomnotho ukuzixazulula.
Hlobo luni lwezinhlelo zokusebenza ezingaba khona izifundo zokugeleza kwemali ngaphakathi kwenkampani?
Ukuhamba kwemali kungaba nokusebenza okuhlukile ukuqinisekisa ukuzinza kwezezimali kwenkampani. Okunye ukusetshenziswa kwayo okuyinhloko kungasetshenziswa kumacala alandelayo:
Ukuxazulula izinkinga zenkampani yokuthola imali:
Izikhathi eziningi, kuvame ukucatshangwa ukuthi ukuqinisekisa ukusebenza kahle kwenkampani kudingekile kuphela ukuthi kube nenzuzo, osomabhizinisi abaningi abancane balahlekelwa yithuba lokukhulisa amabhizinisi abo, beshoda ngezinto eziyisisekelo okufanele bahlale benazo engqondweni akhawunti lapho benza izindleko nezindleko ezingaholela ukuhamba kwemali okungalungile. Kungakho le nketho yokungena kwemali ikuvumela ukuthi ulindele izilinganiso zemali, ngenhloso yokuthi ungalokothi ube nezinkinga zemali, isimo okungafanele sivele kunoma iyiphi inkampani noma ngabe inenzuzo.
Ukugeleza kwemali kukuvumela ukuthi uhlaziye ukusebenza kwamaphrojekthi wokutshala imali:
Ukuze wazi izinzuzo ze qala ukutshala imali kuphrojekthi ethile yezomnotho, ukuhamba kwemali kukuvumela ukuthi usebenzise ukugeleza kwemali okuyisisekelo sokubala inani lamanje lenani kanye nezinga langaphakathi lembuyiselo elinalo. Ngale mininingwane, ungazi okuhle nokubi kwanoma iyiphi iphrojekthi yokutshala imali onayo engqondweni.
Linganisa inzuzo nokukhula:
Ukuhamba kwemali futhi kukuvumela ukuthi ulinganise inzuzo nokukhula ibhizinisi elingaba nakho esikhathini esithile, ikakhulukazi kulezo zimo lapho amazinga ezimali engameleli ngokwanelisayo iqiniso lezomnotho lebhizinisi elishiwoyo.
Ukugeleza kwemali kuqukethe ziphi izinto?
Ukuhamba kwemali kuyinkomba evamise ukwenziwa ngezinto ezilandelayo: Izinhlinzeko zenzuzo + yokukhokha +.
Lezi zinto ezintathu ziyadingeka ukuze sikwazi ukucubungula ukuhamba kwemali, ngendlela yokuthi, ngokusho kwalesi sikhombisi, ukwehliswa kwemali kanye nokuhlinzekwa kuyizindleko okufanele zengezwe ezinzuzweni ngokwesikhathi esithile, hhayi lokho bacabanga ukuthi ukuphuma kwemali, okusho ukuthi, ukwehla kwemali yize kuyizindleko, akudingeki ukuthi kuchaze ukuphuma kwemali, ngoba ukubalwa kwezimali bacabanga ukwehliswa komphumela wonyaka, kepha lokhu akusho ukuthi bayinkokhelo enjalo. Okubalulekile ukuthi imali, okungukuthi, umgcinimafa uhlala etholakala. Inhloso yale nqubo ukuthi ngokuhamba kwemali, umuntu uyakwazi ukwazi ukuthi iziphi izinzuzo ezitholwa yibhizinisi elinikeziwe, okungukuthi, inani lemali inkampani engayenza ngesikhathi esithile.
Yini ukubaluleka kokusebenzisa ukungena kwemali emabhizinisini anamuhla?
Ukuhamba kwemali kubaluleke kakhulu namuhla, njengoba kuyithuluzi eliyisisekelo esingalandela ngalo inani lemali ekhiqizwa inkampani. Le datha ibalulekile ukuze sikwazi ukwazi impilo yethu yezezimali futhi ngaleyo ndlela sikwazi ukuhola ukuvela kwezinto ibhizinisi lethu noma inkampani yethu ezoba nakho ngokuhamba kwesikhathi. Ngokunjalo, ukusebenzisa kahle ukungena kwemali kuzophinde kusivumele ukuthi sakhe izivumelwano ezingcono nezinye izinkampani nabahlinzeki, ngoba ngokwazi ukungena kwethu kwemali, sizokwazi ukuthi sizilandele kanjani izinkokhelo zethu noma yiziphi izibopho ezingasungulwa ngokuya ngezezimali inkampani. ibhizinisi.
Yiziphi izinhlobo zokugeleza kwemali ezikhona?
Ngokwemvelaphi yabo, kukhona ukuhlukaniswa okuhlukile kwemali engenayo lapho singaphendukela ekuxazululeni inkinga ethile maqondana nokubhidlika kwemali noma ukusombuluka kwebhizinisi.
- Ukuhamba kwemali okusebenzayo: Yimali etholwayo noma ehanjisiwe ngenxa yaleyo misebenzi eyisisekelo yezomnotho inkampani enayo. Ngokufingqa, sibhekisa enanini lemali eqoqwe ngenxa yemisebenzi eyisisekelo yezomnotho yenkampani.
- Ukuhamba kwemali kwemali: Kuyimali eqoqiwe noma esetshenzisiwe ngemuva kokucabangela izindleko zokutshalwa kwemali eziyinhloko ezingasiza ibhizinisi esikhathini esizayo. Into ebalulekile ngalolu hlobo lokugeleza kwemali ukuthi konke lokho kutshalwa kwezimali okungase kuhlomule kamuva kuyabhekwa, njengokuthengwa kwemishini emisha yefekthri, ngokwesibonelo, noma iqiniso lokuzinikela ekutshalweni okusha noma kubatholi abakhiqizayo izinzuzo zabo ngokuzayo.
- Ukuxhasa ukugeleza kwemali: Le yimali eqoqiwe noma esetshenzisiwe njengomphumela wemisebenzi eyehlukene yezezimali engasuka kokukhokha noma kokutholwa kwemali mboleko ukukhishwa noma ukuthengwa kwamasheya. Vele, kunenani elikhulu lokusebenza kwezezimali lapho imali ingatholwa noma ikhokhwe, yingakho lolu hlobo lokuhamba kwemali lulungele ukugcina ithrekhi yemali ephethwe futhi etholwa ekuhambeni okuhlukahlukene kwezezimali kwenkampani.
Ingabe kukhona ukulinganiselwa ekubalweni kwemali engenayo?
Indlela esetshenziswa kakhulu neyaziwayo yokwenza abale ukuhamba kwemali Kuyaziwa njenge-accounting cash flow. Le fomula ingenye yezindlela ezisetshenziswa kakhulu, ikakhulukazi ezivivinyweni ezahlukahlukene ezenzelwe ukuqhathanisa, kodwa-ke, inomkhawulo obaluleke kakhulu, onikezwa umthetho obizwa ngokuthi yi-accrual rule.
Ngokuyisisekelo, lokhu kufaka ukufaka izinzuzo njenge- umgcinimafa wenzuzo ye-accounting, okukude kakhulu nokuqondana neqiniso. Isizathu ukuthi lapho kwenziwa ama-invoyisi okuthengisa, izinzuzo zalokho kuthengiswa ziyarekhodwa, kepha lokhu akusho ukuthi sesiqoqe inani lalokho kuthengiswa. Ngamanye amagama, le nkinga ivela ngoba namuhla izinkampani eziningi zivame ukuba nezivumelwano nezivumelwano nabahlinzeki noma okuphambene nalokho.
Amadili athi noma izivumelwano ziqukethe, ngokwesibonelo, zokunikeza izikweletu ukwenza ngempumelelo ukuthengisa, okusho ukuthi ukuthenga kuyenziwa kepha imali yalokhu kuthengiswa ayitholakali ngokushesha. Isibonelo, uma umphakeli ekwazi ukuthengisa uchungechunge lwemikhiqizo noma izinto ezinenani elithile enkampanini, kujwayelekile ukuthi kuthengwe ngemali, kepha kulezi zinsuku kuyenzeka, kaningi kakhulu, ukuthi ukuthengiswa kwemikhiqizo ngesikweletu noma okunemibandela ngokusetshenziswa noma inzuzo inkampani ethola ngayo kuleyo mikhiqizo.
Ngenxa yalokho, ukuthengiswa kwezikweletu Zivela kaningi kuma-invoyisi ebhizinisi, kepha imvamisa isivumelwano kufinyelelwa kusona nomthengi ukuze sikhokhelwe ngokuhamba kwesikhathi, ngakho-ke inani lalokhu kuthengisa alikho kukheshi oketshezi kepha limele inzuzo efakwe ku-invoyisi noma ngabe imali izotholwa esikhathini esizayo.
Lokhu yilokho okwaziwa njengokuthengisa okuhlehlisiwe futhi uma kwethulwa, kuyinto ejwayelekile ukuthi ingxenye yokuthengiswa konyaka owodwa, kanye nezinzuzo zayo, kuzohlala kulindwe ukuqoqwa kuze kube unyaka olandelayo, kunjalo, uma kwenzeka konke kuhamba kahle, ngoba uma izinto zingahambi kahle kulowo othenga izinto kithi ngaphansi kwalo mqondo, lokho kuthengiswa ngeke kukhokhiswe, ngoba lokhu kuyinzuzo enikezwa inqobo nje uma sinohlobo lwesivumelwano esizothenga kuso isikhathi nesikhathi sezulu. Inkinga ukuthi sesivele sikubhalile lokho kuthengiswa kuma-invoice lapho kungakacaci ukuthi sizoyithola yini imali kubo.
Isixazululo salolu hlobo lwenkinga ukuthi sizihlomisa ngezinsimbi ezimbalwa ukukala amazinga wemali noma ukwenziwa kwemali ebhizinisini, noma ngabe kungamanje noma kuhlelwe, ukuze sikwazi ukuwalawula kangcono futhi sikwazi ukubala kangcono izindleko nezinzuzo. ukunyakaza kwezezimali esikwenzayo.
Iziphetho
Ngaphandle kokungabaza, ukuhamba kwemali noma ukuhamba kwemali, Kungumthombo omuhle kakhulu wokuzivocavoca kwe-accounting esingakwenza ukukhulisa inzuzo nezinzuzo zebhizinisi lethu noma lenkampani. Ngokusebenzisa le ndlela ngendlela efanele, nakanjani sizoba igxathu elilodwa phambili ekuthuthukisweni kwebhizinisi lethu, futhi ngomzamo wakho ofanele nokuzinikela kwakho, sizokwazi ukulenza likhule lize libe yinkampani ethelayo impela, engesiyo kuphela inenzuzo kepha futhi inemali enkulu.ukubhekana nanoma ikuphi okungalindelekile kwezomnotho.