Ibhajethi ehlangeneyo

Njengoko umthombo oyintloko wolwazi ngabahlalutyi bemali ibhalansi yemali, equle yonke idatha kwiimfanelo kunye neyeempahla zoshishini, ezichazwe ngokulinganisela. Nangona uhlalutyi onolwazi afuna kuphela ukujonga kwelinye i-balance sheet ukuze ufumane yonke inkcazelo ebalulekileyo, kusengcono ngakumbi ukusebenzisa i-balance balance. Makhe sibone oko kukuthi.

Iphepha lokuBhalisa elihlanganyelweyo: Umzekelo

Isichazizwi sezoqoqosho kunye nesibalo sesibonakaliso sichaza ukuba ulwahlulo kufuneka luqondwe njengokuhlanganiswa nokuhlanganiswa kwezikhombisi ngento ethile. Uhlobo oluphambili phakathi kwesi silinganiso kwaye luqhelekileyo kukuba ukuqoqwa kwamanqaku kusetyenziswa ngokomxholo wezoqoqosho. Ibhalansi ehlanganisiweyo ngumfanekiso ngokubanzi, ngelixa eliqhelekileyo liyi-nkcukacha yeenkcukacha.

Ukuba uhlalutya izikhombisi zamanzi, unako ukubeka ingqalelo kwixesha elikhoyo kwiifomula. Okufanayo kungabonwa kunye nezinye izibalo zemali.

Ibhalansi ehlanganisiweyo inikezela ithuba lokubala ii-coefficients, ngaphandle kokuphindaphinda imisebenzi efanayo ngokuphindaphindiweyo. Ngenxa yoko, kuvela ukwenza uhlalutyo ngokukhawuleza, kwaye le mali-mali ivumela ukubala ngokukhawuleza kwezikhombisi ezininzi: ukuzinza, ukubuyiswa kwemali, ukuthengiswa kwempahla. Ibhalansi ehlanganisiweyo kulula ukuyifunda, ukongeza, kule fomu ifana nemigangatho yokunika ingxelo yamazwe ngamazwe ngangokunokwenzeka. Kodwa kuyafaneleka ukuba sikhumbule ukuba okubaluleke ngakumbi ukuhlanganiswa kwezalathisi, ukuhlalutya okuncinci kunye nophando olunzulu kukuvumela ukuvelisa le nkcukacha.

Uhlalutyo olubonakalisiweyo lungenziwa kuphela emva kokulungiswa kohlahlo lwabiwo. Ngexesha elifanayo, isakhiwo semali-mali siya kuhlala sisifanayo, ngokufanayo isisithethe sokwabiwa kweempahla (ezizinzileyo kunye nezangoku), inkunzi (eyakho kunye nebolekelwe), ibhalansi yesiseko semali ibingatshintshi. Kwimacandelo, ukuqokwa kwamanqaku ngamnye kwenziwa, kuba iziphumo zamacandelo ebhalansi azihambelani ngokuthe ngqo kwi-essence yegama. Ngokomzekelo, kwiphepha lesibini umphumo wesigaba sesibini ubizwa ngokuba yi-assets turnaround. Nangona kunjalo, oku kubandakanya i-akhawunti efunyenweyo, apho iintlawulo zilindeleke ngaphezu konyaka ukususela ngoku. Ukuba ifakwe ibhanti ehlanganisiweyo, ke loo mali efunyenweyo ayibandakanyiweyo kwi-asethi yangoku. Kodwa okwangoku akukho mgaqo omnye wokuphunyezwa kwayo. Kwinkqubo yokwahlula ibhalansi, umntu kufuneka axhomekeke kwingqiqo efanayo kunye nokuqonda okubalulekileyo kwinqanaba le-balance in the mind economy.

Injongo yokuhlalutya lolu hlobo lokulinganisela ukufumana uluvo oluphambili kwisakhiwo kunye nemigudu yezinto ezibalulekileyo kunkampani. Ngenxa yale njongo, izikhombisi zee-balance sheet ziqokelelwe kumaqela angundoqo asibhozo, kunye nexabiso elihlelwe ngokwezinga lokuthengiswa kwemali, kunye namatyala ngokukhawuleza kokwenza iintlawulo. Amaqela kufuneka akhiwe ngokuqwalasela ukulungiswa kobunjwa bawo, ukuxhomekeka ekuthengisweni kweempahla kunye nemimiselo yeentlawulo kwiimfanelo, ezisungulwe ngokwemali yolwazi kwi-balance sheet.

Isitatimende sengeniso esilungeleyo simele sikwazi ukumelwa ngendlela yeesethikisi ezi:

- ngeniso;

- iindleko ezinxulumene nemisebenzi eqhelekileyo, equka iindleko zeempahla ezithengisiwe, imisebenzi, iinkonzo okanye iimveliso, ulawulo kunye neendleko zorhwebo;

Inzuzo efunyenwe ngokuthengisa;

- ezinye iziphumo, ezenziwe njengomlinganiselo phakathi kweendleko zokusebenza kunye nemali engenayo;

Inzuzo eyamkelwe ngerhafu;

Irhafu echaziweyo kunye nerhafu yengeniso yangoku;

- inzuzo.

Kuzo zonke ezi manqaku, ukubalwa kwezikhombisi zendlela kunye nokukhula kwamaxabiso ezinkcukacha ezikhethiweyo zenziwa.