Elinye lamaphuzu amqoka emnothweni wukuba kahle kwe-accounting. Futhi ngaphakathi kwayo sinezindleko zokubala. Uyazi ukuthi kuyini?
Uma usanda kuhlangana naleli gama futhi ungazi ukuthi sisho ukuthini; noma wawusuyizwile kodwa umqondo wayo awukucaceli ke Sizokusiza uqonde konke odinga ukukwazi ngakho. Kwenze?
Yini i-cost accounting
Okokuqala nje, Ukuze uqonde ukubalwa kwezindleko, into yokuqala oyidingayo ukwazi ukuthi sisho ukuthini ngakho.. Kuyingxenye yezinhlobo zokubala ezikhona futhi leli thuluzi liwusizo kuwe ukuhlaziya ukuthi yiziphi izindleko, okungukuthi, ukuthi yini oyitshalayo, uma kuziwa ekukhiqizeni, ekusakazeni, ekuxhaseni nasekuphatheni okuthile.
Ngamanye amazwi, indawo engaphakathi kwe-accounting enemisebenzi eminingana: ukuhlela, ukuhlukanisa, ukuqongelela, ukulawula kanye nokwaba izindleko. Kwakho, yenza ukuhlaziya okuphelele ukwazi zonke izindleko ezinomthelela enkampanini futhi, ngaleyo ndlela, wazi kahle ukuthi yini echithwayo nokuthi ungayenza kanjani ukuthi isimeme.
Manje, ungenzi iphutha ngokucabanga ukuthi ukubalwa kwezindleko kunakekela lokhu kuphela. Eqinisweni, akuzona kuphela izindleko ezicatshangelwayo, kodwa futhi izimali ezibanjwayo, ukusetshenziswa kwempahla noma ngisho nokwehla kwenani kumele kubukwe. Konke lokhu kunomthelela ezindlekweni ngakho-ke kumele kufundwe futhi kulawulwe. Futhi hhayi ngaphakathi kuphela, kodwa nangaphandle ngomqondo wokuthi kufanele uphathe amakhasimende kanye nezindleko ezihambisana nawo.
Izici
Manje ukuthi ukubalwa kwezindleko sekucace kakhudlwana kuwe, Kunganjani sikhulume nawe ngezici ezikuchazayo? Eqinisweni, inezimbalwa, eziyinhloko yilezi:
Kulula, kuyashesha futhi kwenziwa ngendlela oyifisayo
Ngomqondo wokuthi ukubalwa kwezindleko kumele kube lula ngangokunokwenzeka ukuze, ngokubuka nje, yonke idatha nezibalo ezibekwe phambi kwakho kuqondwe. Yingakho ke, kufanele iphathwe kalula ngangokunokwenzeka ukuze noma ubani, ngisho engenalo ulwazi lwe-accounting, ayiqonde.
Ngokwengxenye yakho, kufanele futhi uzivumelanise. Inkampani enkulu ayifani nencane noma ibhizinisi lomndeni. Ngokusho kwebhizinisi ngalinye, lokho kubalwa kuzovumelana naleli, hhayi ngenye indlela.
Kunembile
Ngoba Idatha eqoqwe ekubalweni kwezindleko kufanele kube iyona efanele. Eqinisweni, uma kukhona amaphutha noma ingaqoqwa yonke idatha, kungaholela eziphethweni ezingalungile, ukwehluleka ukwenza izinqumo futhi, ngenxa yalokho, inkinga yenkampani.
Yingakho ukuphathwa kwedatha kufanele kwenziwe encwadini futhi ukwazi ukuqinisekisa ukuthi zonke zilungile.
Yiziphi izici ezicatshangelwa ukubalwa kwezindleko?
Lapho ulawula ukubalwa kwezindleko, kunezici ezithile ezihlale zicatshangelwa. Lezi izi:
Izinto zokwakha
Ngisho, Lezo zimpahla ezibonakalayo inkampani enazo nezisetshenziselwa ukwenza imikhiqizo. Noma kudingekile ukwenza inkonzo.
Lezi zindleko, nazo, zingahlukaniswa njengeziqondile, ngoba zingabalwa futhi, ngaphezu kwalokho, kukhona izinto ezisetshenziswayo eziqinisekisa ukusetshenziswa kanye nezindleko zalezi; noma ngokungaqondile, okungenakulinganiswa noma ukulandelelwa.
Umsebenzi
Noma ngamanye amazwi, izisebenzi ozozidinga ukwenza umkhiqizo noma ukunikeza isevisi. Futhi ikakhulukazi, Sikhuluma ngamaholo abasebenzi, kanye nesikhathi esengeziwe, uhambo, izibonelelo...
Njengangaphambili, izindleko zingaba eziqondile noma ezingaqondile.
Izindleko ezijwayelekile
Kulokhu, lokhu kuzobandakanya ukwehla kwezisetshenziswa, ukuqashwa, izindleko zokuhlinzeka, amalayisensi... Ngamafuphi, lezo zindleko ezingangeni ezigabeni ezedlule, kodwa lokho kubathonya ngokuqondile.
Kwenziwa kangaki ukubalwa kwezindleko?
Ayikho imvamisa eyisibopho yokwenza ukubalwa kwezindleko, kodwa yebo, njengesiphakamiso, kunconywa ukuthi ukwenze nyanga zonke.
Noma kunjalo, emabhizinisini anevolumu ephezulu, kungenziwa masonto onke noma ngisho nsuku zonke, ukugwema idatha engekho edinga ukufakwa.
Ezinkampanini ezincane, lokhu kubalwa kwezimali kungenziwa nsuku zonke, masonto onke, ngekota, ingxenye yonyaka noma ngonyaka.
I-General Ledger vs I-Cost Ledger vs I-Financial Ledger
Kwesinye isikhathi, abaningi bayadida futhi bacabange ukuthi kokubili ukubalwa kwezimali okujwayelekile nokwezimali noma ukubalwa kwezindleko kuyafana, noma ukuthi sikhuluma ngengxenye ye-general, kodwa ukuthi ifakwe kuyo ngokuqondile. Futhi empeleni akunjalo.
Kunokwehluka okuningana okufanele kucatshangelwe ngazo zonke, njengokulandelayo:
Ileja evamile inokusetshenziswa kwangaphandle
Ngomqondo wokuthi lolu hlobo lwe-accounting lwenziwa "ukuthethelela" imisebenzi eyenziwa enkampanini, kodwa ngaphezu kwalokho ayinakho ukusetshenziswa okwenziwa yi-accounting yezindleko, okuwukuhlaziya ukuze kuthathwe izinqumo eziphathelene nenkampani.
Kunomehluko esimweni somnotho
Ngenkathi i-general idonsa idatha yomlando, ukubona ukuziphendukela kwemvelo okwenzeka enkampanini; enye yezindleko ekubukayo wukwazi isimo somnotho samanje. Akanasithakazelo esikhathini esidlule, futhi izenzo zakhe azibuswa ikusasa, kodwa okwamanje.
Alikho irekhodi lokulandelana kwezikhathi ezindlekweni
Okuphambene kakhulu nalokho okwenzeka encwadini evamile, edinga ukuthi yonke into erekhodiwe ifike ngokulandelana kwesikhathi.
Ukubalwa kwezimali nokubalwa kwezindleko kuqopha idatha ehlukene
Empeleni, kungenzeka ukuthi ziyafana, kodwa nakuba izindleko umuntu zigxile ekwenziweni kwemikhiqizo (noma enkonzweni enikezwa amakhasimende), owezezimali ugxila kakhulu kurekhodi elivamile ledatha ukuze alibone. ukuthi siyini isikhundla sebhizinisi mayelana nezimbangi, imakethe, njll.
Njengoba ubona, ukubalwa kwezindleko kuyingxenye ebalulekile yokubalwa kwezimali yenkampani, futhi mhlawumbe lelo elinikezwa kancane kancane. Nokho, ukuyiphatha ngendlela efanele kungasiza ekulinganiseni izindleko nemali engenayo futhi kuzuzwe inzuzo enkulu. Ubuwazi lo mqondo?