Accounting kunye nohlahlelo ukusebenzisa ii-asethi ezisisigxina

Nayiphi Umrhwebi ujongene nengxaki xa kumatshini lakhe ishishini iqalisa ukuba bane kwaye kufuna utyalo-mali eyongezelelweyo. Ngalo mzuzu, umnini nkampani bakhethe - ukuva iingcali zabo yokuvelisa ngokukhawuleza ukuthenga oomatshini abatsha, izixhobo, ukwakha izibonelelo? Okanye uphulaphule icebiso bezimali kunye ngocoselelo izinto, kuqala kwiinto zonke, ukuba kwenziwe uhlalutyo-asethi ezisisigxina, obonisa ngokucacileyo imfuno yokuba utyalo-mali eyongezelelweyo?

ezingahambisekiyo (assets) ye shishini okanye umbutho - zizinto eziphathekayo inxaxheba kwinkqubo imveliso, ubomi inkonzo ngaphezu konyaka omnye, lo gama kugcinwe uyafaneleka. Idatha accounting imali eyinkunzi nakungena ngendleko kwaye ngaphezulu kobomi le iindleko zabo inxalenye ngemali iindleko zemveliso kusetyenziswa wamaxabiso.

izinto ezingahambiyo lwamashishini kunye nemibutho bohlulwa babe imveliso, leyo inxaxheba ngqo ekudalweni iindleko zokuvelisa kunye non-imveliso - abangathathi nxaxheba imveliso, kodwa ibalulekile, ezifana ixabiso lwentlalo.

Accounting kunye nohlahlelo izixhobo eziphambili kuvumela ukwenza uphawu nkampani kwi parameters zilandelayo:

• Isibonelelo lweshishini kunye neeyunithi zayo eziphambili asethi zemveliso kunye non-imveliso;
• Inqanaba kwimveliso lweshishini kunye nempahla non-esisigxina, esebenzisa abucala kunye generalising izalathisi;
• Dynamics yotshintsho kwii-asethi nokuchonga izinto zayo;
• Ukusebenza, inzuzo, isabelo iindleko zemveliso, kunye nezinye nezalathisi ngokobuchule kwezoqoqosho utyalo-mali.

Ukuze enze uhlalutyo asethi zisisigxina, kuyimfuneko ukuba ukuqokelela inkcazelo evela kwimithombo zilandelayo ingxelo eyiyo:

• Uqikelelo lweendleko yokusebenza ibhalansi;
• iingxelo zotshintsho kwii-asethi ezisisigxina;
• uluhlu sheets;
• izenzo yokurhoxiswa;
• Ukubiza;
• akhawunti yekhadi kwaye ezi listi inventri yee-asethi ezisisigxina;
• passport zobugcisa;
• Materials iitshekhi nophicotho.

Uhlalutyo ezingahambisekiyo lwamashishini kunye nemibutho esekelwe phezu ekubaleni izikhombisi eziphawula isakhiwo, umgangatho malunga nemiba zotshintsho, kwakunye ngobunzulu lokusetyenziswa:

• I-avareji ixabiso lonyaka-asethi ezisisigxina - ibonisa inqanaba kunye neentshukumo zombutho yokhuseleko okanye lweshishini esisigxina asethi.
• ukunxiba factor - Isalathisi jikelele kubalwa ngokwahlula-hlula isixa banxibe kwi ixabiso lokuqala.
• Inani lobomi - ibonisa imo yindlela efanelekileyo ukuze zisetyenziswe.
• Le lomlingani update - ibonisa ukwanda kokufumana mali eyinkunzi.
• ukulahlwa lomlingani - ibonisa ubunzulu-mali yomhlala-phantsi.
• imveliso Capital. Esi salathisi ibonisa ngobuchule mali eyinkunzi kwaye ibalwa ngokwahlula umthamo yorhwebo output (inzuzo, ingeniso) ukulinganisa avareji ixabiso yonyaka-asethi ezisisigxina.
• Capital-zabasebenzi ratio - ichaza abasebenzi ukhuseleko zombutho okanye lweshishini esisigxina asethi.
• Amandla ukusetyenziswa lweshishini umthamo eyinkunzi sachaza yokubala lomlingani olunzulu kunye nomthwalo ephambili kakhulu.

Kufuneka kwakhona wathi asethi non-zemveliso, abadlala indima ebalulekileyo enxulumene kuphuculo ntle yabasebenzi lweshishini. utyalo-mali ezongezelelweyo ekwakhiweni kunye nokwenza abantu abancinane eziguqulweyo, izibhedlele, izakhiwo zokuhlala, amabala luncedo ezo zinto zifundwayo kunye nomgangatho yenkcubeko lokuphila abasebenzi, nto leyo ekugqibeleni kunempembelelo entle izinga lokukhula imveliso yabasebenzi, ukunciphisa iindleko zemveliso kunye neziphumo zezimali zenkampani.

Uhlalutyo izalathisi eziphambili zoqoqosho kuvumela ukuba ukusombulula ingxaki yokujonga ukusebenza kunye nokusetyenziswa oomatshini kunye nezixhobo, izibonelelo zokhuseleko, izithuthi kunye nezinye izibonelelo nokuveliswa lweshishini. Kwelinye icala, uhlalutyo ezingahambisekiyo lwamashishini kunye nemibutho kwenza kube lula ukuba ukutyhila koovimba efihliweyo ukwandisa ukwanela ukusetyenziswa kwemali, ukuba ukuchonga amanyathelo afanelekileyo ukuze kuphuculwe imeko kunye nokhuseleko, ukuvavanya ukuchaneka nokunyaniseka ubhale-off bezinto, ukuqinisekisa ukuba utyalo-mali ezithe vetshe ezongezelelweyo.