Ungawenza kanjani umbiko wezezimali?

Kunoma iyiphi inkampani, kudingekile impela ukuthi kube nemininingwane enembile nenemininingwane mayelana nokuthi kwenzekani ngaphakathi kuyo, ukuze kukhonjiswe umphakathi, izindawo noma imikhakha eyahlukahlukene Injani i- ukusebenza nezinqubo, kanye nakho konke okuthintekayo okungasetshenziswa ukwenza izinqumo maqondana nalokhu, imininingwane esiza ngaphakathi kusukela kulokhu, abaninimasheya bazoba nombono obanzi ngemali yabo yamanje, kanye nokusebenza okutholakalayo, futhi ngokusekelwe kulokhu kwenza izinqumo ezinolwazi mayelana nekusasa lenkampani.

Umbiko wezezimali ukuhlanganiswa kolwazi lapho umhlaziyi, ngokusebenzisa imibono, izincazelo, iziphakamiso, imidwebo, amagrafu, njll, enza ukuba kufinyeleleke kumakhasimende akhe, imiqondo namanani aqukethwe kuzitatimende zezimali leyo kwakuyizinto ezazifundwa naye ngaphambilini. Okuqukethwe kulo mbiko kwenziwa ngencwadi yokubhalela noma incwajana yokubhala, nayo enamakhava amabili nochungechunge olungenamkhawulo lwamashidi lapho iveza khona lokhu osekushiwo ngenhla, kuhlelwe ngezindlela ezahlukene ukufundisa imininingwane ethile futhi edingekayo.

Izinkampani azikwazi ukuzimemezela njengezinhlangano ezizimele; kuphela ukuhlaziywa kwedatha yezimali yangaphakathi kwanele ukwakha ukungenelela okwanele futhi okufika ngesikhathi esimweni sezezimali nenzuzo yebhizinisi, lokhu kuhlaziywa kungagcwaliswa ngolwazi oluthile maqondana nezimo ezigcinwa ngaphakathi kwenkampani, kanye nokuhlaziywa kwezimo ezikhona ngaphandle kwebhizinisi, nokuthi inkampani engenayo kuyo Amandla.

Ukulungiswa kombiko wezezimali kubaphathi bebhizinisi

Umbiko ovela kumbono wenhlangano obonakalayo ungamukela izingxenye ezilandelayo

Bika ikhava

Ingxenye engaphandle engaphandle yamakhava yenzelwe:

• Igama lenkampani
• Ihlelo, esimweni somsebenzi wokuhunyushwa kwezitatimende zezimali noma isihloko esihambisanayo kuso.
• Idethi noma isikhathi izitatimende zezimali ezihambelana ngaso.

Isendlalelo embikweni

Le ngxenye yefayela le- Umbiko kulapho umsebenzi wokuhlaziya nowocwaningo usekelwe khona, futhi yenzelwe okulandelayo:

• Imininingwane nobubanzi bomsebenzi owenziwe.
• Umlando omfushane wenkampani, kusukela ekuqaleni kwayo kuze kube usuku lombiko wakamuva kakhulu.
• Incazelo emfushane yezimpawu zokuhweba, ezezimali nezomthetho zenkampani.
• Izinhloso ezifunwa umsebenzi ochaziwe.
• Isiginesha yalabo ababhekele ukudala lo mbiko.

izitatimende zezimali

Kulesi sigaba sombiko, zonke izitatimende zezimali inkampani ebinazo esikhathini esasungulwa ngaphambilini ziyethulwa, imvamisa ngendlela yokwenziwa neqhathaniswayo, ukuqinisekisa ukuthi amatemu acace bha, acace futhi afinyeleleka kulabo abazoba nelungelo imininingwane eyethulwe.

Amashadi embikweni wezezimali

Ngokuvamile, imibiko yezezimali imvamisa iqukethe uchungechunge oluhlukahlukene lwamagrafu oluqhubekisela phambili ukutholakala kwemiqondo namanani akhonjisiwe kokuqukethwe ezitatimendeni zezimali, kukumhlaziyi ukuthi anqume inani elidingekayo lamagrafu kanye nendlela lezi.

Amazwana, iziphakamiso neziphetho

Kulapha lapho lo mbiko uphelela khona futhi lapho imibono eyahlukahlukene ebingafinyelela kuyo ihlelwe ngendlela ehlelekile, emfushane futhi efinyelelekayo. qamba umhlaziyi obhekele umbiko; Ngokunjalo, iziphakamiso neziphetho ziyazazi futhi zinolwazi lwamaqiniso, kulapho kuchazwa noma iyiphi inkinga noma imininingwane ngenkathi kulungiswa lo mbiko, kanye nomphumela wokugcina walokhu ngokuqhathaniswa nemibiko yangaphambilini.

Izinhlobo zemibiko yezezimali

Umbiko Wangaphakathi

I-Las Izinkampani Zomphakathi Ezilinganiselwe ezine-Variable Capital, ngaphansi kwesibopho salabo abayiphethe, kufanele bethule emhlanganweni wamasheya waminyaka yonke, wekota noma wanyanga zonke, umbiko wezezimali ofaka okungenani umhlangano:

• Umbiko ovela kubaphathi ngentuthuko yenkampani ngonyaka, kanye nezinqubomgomo ezilandelwa ngabaphathi futhi, ngokwehluleka lokho, kumaphrojekthi amakhulu akhona. Umbiko ochaza futhi uchaze izinqubomgomo ezisemqoka zokubalwa kwezimali kanye nenqubo ebhekiwe, egcwalisa imininingwane yezimali.
• Isitatimende semali engenayo esibonisa, ngokwezigaba ezifanele nokubonisa kwayo, imiphumela yenkampani.

Umbiko wangaphakathi Kwenziwa ngezinjongo zokuphatha futhi umphathi wenkampani ngokusobala unokuxhumana ngqo namafayela abalulekile, uyakwazi ukufinyelela ezincwadini zokubalwa kwemali futhi yonke imithombo yolwazi lwezezimali ibhizinisi elinayo, bayisebenzisa mahhala.

Imiphumela yomsebenzi wakho iphelele kakhulu ngoba umhlaziyi wangaphakathi ukwaziswa kahle ukunyakaza nezinto ezihlukile ukuthi ibhizinisi lingaletha.

Umbiko Wangaphandle

Ukuhlaziywa kwangaphandle, ngokwengxenye yayo, yehlukile ngoba yenziwa ngaphandle kwenkampani, kungaba ngumeluleki wokutshalwa kwezimali, umhlaziyi wesikweletu, noma noma ngubani onentshisekelo yokufunda kabanzi ngokuthi inkampani ithela kangakanani. Ngezinhloso zangaphandle kanye nokuthi umphakathi ube nolwazi lwemininingwane eyiqiniso zingakapheli izinsuku eziyishumi nanhlanu ngemuva kokuvunyelwa kolwazi ngabanikazi benkampani.

Embikweni wangaphandle, i-analyzer imvamisa ayinakho ukuxhumana nenkampani futhi okuwukuphela kwemininingwane eqinile etholakalayo yilokho inkampani ethe ikubona kufanelekile ukunikeza umcwaningi mabhuku. Okwe ukuhlaziywa okufanele kweZitatimende Zezimali isikhathi esiningi siyadingeka, kanye nemali nomzamo.

Ukwenza i- Umbiko ofanele kumele wethule okwanele, ngendlela yokuthi idonse ukunaka komfundi, ngakho-ke, umbiko kufanele ube nezici ezilandelayo:

Umbiko ogcwele

Ukwethulwa kwemininingwane evumayo nengathandeki.

Umbiko othuthukiswe kahle

Ukuhlaziywa kufanele kuhlukaniswe ngezigaba, kumakwe enkombeni ekuqaleni kombhalo, ngasinye sikhombisa ukuthuthukiswa kwezihloko ezilandelayo ngendlela enengqondo futhi engokwemvelo, inkinga kanye nesisekelo sesixazululo kuza kuqala, kusobala iziphetho ku isiphetho.

Umbiko kufanele ucace futhi ube nentengo

Amaqiniso kufanele atholakale ngokusobala, ngeziphetho zawo ezifanele kanye nezincomo ezifika ngesikhathi nezifanele, izixazululo kumele zehluke kuye ngenkinga.

Umbiko kufanele ube ukhonkolo

Kusho ukuthi akumele iqukathe okokusebenza okungajwayelekile enkingeni, nokuthi kumele kubhekiswe ezimweni ezithile zenkampani. Ukunakekelwa kufanele kuthathwe ukugwema ukukhishwa kanye nokwenziwa okujwayelekile.

Umbiko kufanele ufike ngesikhathi

Ukuba wusizo okubalulekile kombiko kuncike kakhulu ekutheni idatha etholwe yamuva kangakanani, imininingwane kufanele ihlale ifike ngesikhathi, ngoba umbiko ongakafiki isikhathi ubangela isimo esingelona iqiniso kanye nezinkinga ezinkulu ngaphakathi enkampanini ngenxa yenkohliso nezinguquko.

Kuya ngenhloso yombiko, izici zalokhu zingahluka, bese kuthi okunye okuthandwa kakhulu.

Ukukhishwa ngezinjongo zokuphatha

Lolu hlobo lombiko lwenziwa ukuze kuphendulwe imibuzo esemqoka yanoma yisiphi isikhulu esiphezulu esinentshisekelo enkampanini, phakathi kwabantu abangaba nentshisekelo yilawa:

• Abaninimasheya banentshisekelo ethile ekuhloleni njalo ukusebenza kwabaphathi. Ngakolunye uhlangothi, banentshisekelo yokwazi imiphumela ngesikhathi sokuphathwa kwabo, banake ngokukhethekile imininingwane ye-accounting. Abaninimasheya kuzofanela banqume ukuthi bazowathengisa amasheya abo noma bathenga okuningi.
• I-Los Abeluleki babatshali bezimali bazohlaziya imininingwane yezezimali etholwe ukuhlinzeka ngezinsizakalo ezingcono kumakhasimende ayo.
• Abahlaziyi bezikweletu bazofunda imininingwane ye-accounting yabafakizicelo kulo mbiko ukukhetha labo abazonikezwa isikweletu.
• La UNobhala Wezezimali uzohlala eqhathanisa inzuzo etholakele njengoba kucacisiwe esitatimendeni sezezimali, ngemali engenayo yomhlaba ehanjiswa embuyisweni yentela.
• Izinyunyana zizobuyekeza imininingwane ye-accounting, egcizelela ukuthi ukwabiwa kwenzuzo kubasebenzi kusekelwe emholweni womhlaba wonke wesimemezelo sentela.
• La I-Stock Exchange ihlala idinga ukuthi zonke izinkampani ezinamasheya abhalwe ku-Stock Market ziveze imininingwane eyiqiniso. ngezikhathi ezithile.

Umbiko oningiliziwe ngezinhloso ezithile

Este Uhlobo lwemibiko lulungiselelwe iphrojekthi ethile noma inhloso ethile, njengokutholwa kwephrojekthi yemishini, utshalomali olukhulu, ukukhishwa kwamasheya, ukwanda kwemali, ukuthola imali, phakathi kokunye. Ngalesi sizathu lo mbiko kufanele uqukathe:

• Umbono ocacile wenzuzo esikhathini esimisiwe.
• Uhlelo oluphakanyisiwe lokugcina ibhalansi phakathi kwezinto zenzuzo, okungukuthi, ivolumu yokuthengisa, umkhawulo ophelele, nezindleko zokusebenza.
• Thola inzuzo enkulu kunaleyo inkampani enayo njengamanje, ngokusebenzisa Abasebenzi bayo, Izimpahla, Amakhasimende kanye Nenkunzi kwimalimboleko nakweminye imithombo.
• Ukulungiselela inzuzo.

Izitatimende zezimali ezisuselwa kumapharamitha

Ingabe lezo zitatimende zemali engenayo lapho kubhekwa imingcele ethile, izindlela zokuhlaziya ezisetshenziswa kakhulu yilezi ezilandelayo:

• Izizathu ezijwayelekile
• Izizwe eziqhathanisa
• Izizathu ezilula
• Amaphesenti
• Izimali nokuhamba kwemali
• Ithenda

Isiphetho

Imibiko yezimali yenziwa ngokusho kwabantu abazoyisebenzisaLokhu kungaba ngaphakathi noma ngaphandle. Okungaphakathi kuzoba okwabanikazi namalungu enkampani kusuka ezingeni eliphakeme kuya kweliphansi lapho bangakusebenzisa khona kangcono futhi bandise inzuzo nokukhiqiza.

Kuzobe sekuyiyona ebhekiswe ekuphathweni kwenkampani, inhloso yayo enkulu ukuhlola ukusebenza kwenkampani, ukuthola amaphuzu ayo abuthakathaka nokuqina kwayo, futhi, ngokususelwe kulokhu, ukusungula izindlela zokulungisa kulawo maphuzu kuthinta ukusebenza.
Uhlamvu lwangaphandle, yilo oludingekayo izinkampani ezivela eceleni njengoHulumeni, abatshalizimali abangahle babe khona, abahlaziyi bezikweletu futhi ngamafuphi nje emphakathini jikelele, ongayisebenzisela izinhloso ezahlukahlukene ukuqonda kangcono inzuzo yenkampani.

I-athikili ehlobene:

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