Inzuzo kuqoqosho - oku ... I nkcazelo, iintlobo, ukwakheka, sebenzisa

Inzuzo kuqoqosho - libekwe ngokwemimiselo yezemali ubudlelwane phakathi iindleko kunye nexabiso kwentengiso. Ukuze ufumane inkcazelo engakumbi ngendlela yokwenza uhlalutyo lwaso wabumba ngayo, nokuba njani ukusasazwa yayo kuqoqosho kwimarike, siza kuxubusha ngayo kweli nqaku.

Akhawunti, eqhelekileyo nenzuzo yezoqoqosho

Kukho iindidi ezintathu yezalathi zemali. Akhawunti (accounting) inzuzo kwezoqoqosho - ukuba yintoni umahluko phakathi kwexabiso ukuthengiswa kunye neendleko zalo kwimveliso. Umvuzo umsebenzi loosomashishini kuthiwa inzuzo oluqhelekileyo, kuba iindleko zokuvelisa. Kwaye ke umahluko phakathi eziqhelekileyo kunye ingeniso accounting - noqoqosho. izinga Real senzuzo kuxhomekeke isibaluli - kunazo ukususela iinzuzo zoqoqosho - oku nje ubukhulu kwingeniso yenkampani.

Kukho phezu komqathango wokuba iyonke ingeniso igquma kuphela, kodwa ukudlula zonke iindleko bangaphakathi kunye nabangaphandle. Oku kuquka ingeniso yesiqhelo njenge njengepesenti eyinkunzi. Umnqweno inzuzo enkulu inkuthazo abaqeshi ibe nokusetyenziswa ngempumelelo kakhulu kwezibonelelo nga ukunciphisa iindleko, ukuphuhlisa impumelelo zobuchwepheshe obutsha, ukubandakanya isakhono lwezenzululwazi, impumelelo kunye nenkqubela zeteknoloji kunye nokuvula imveliso entsha.

Phantsi kwezi meko, kuba ukhula kwaye ke imali iyonke ingeniso evela le misebenzi, kuquka ezingundoqo ingeniso kwezoqoqosho - isikakhulu ukukhula balance sheet, nto leyo iyonke udibaniso yonke imisebenzi ekhoyo.

Njengoko amashishini abo ezingenayo

amashishini Inzuzo ufumene, Kakade ke, imveliso engundoqo. Imisebenzi abancedisayo uzisa kuphela abathile kubo, emva kokuba iinkonzo non-ezorhwebo - zokuhamba, ulwakhiwo, umsebenzi nokutya kwezolimo kunye namashishini athengisa iimveliso. Ngokufanayo kwakhona ingeniso (iingeniso) ngeendleko zeenkonzo ezihlawulwa kubemi.

Kukho kwakhona imisebenzi non-ukuthengiswa phantse yonke kwishishini, nokuba ubukhulu balo kunye nokubaluleka. Kwakhona inzuzo.

ukubalwa umahluko senziwe phakathi izohlwayo, iifayini, izohlwayo, okt ingqalelo ihlawulwe kunye neemali ufumene: iirenti ukusuka tar kwizakhiwo zazo, ingeniso yokusebenza evela kwisikhongozeli kunye like. Le surplus ozakuthathwa ingeniso evela kwimisebenzi non-ukuthengiswa.

Isiphumo zezimali zenkampani

iimeko zale mihla le ntlekele, wawabekayo onke amashishini eli lizwe, ngaphandle kokukhetha, kunyanzeleke ukuba kuhlanganisa zonke izibonelelo lwangaphakathi ezikhoyo enokuba, ukuba andise, okanye ubuncinane nokugcina inqanaba elifanayo zengeniso yangoku. Ukubala kunye nesicwangciso uphuhliso lwezoqoqosho ngoku iinkalo eziphambili ukusebenza ngempumelelo lweshishini. A indima enkulu idlalwa kuhlalutyo, nto leyo ebonisa indlela ngakumbi inkqubo yezoqoqosho. Ukuquka - abanolwazi iindlela ukubonakalisa ukusebenzisa inzuzo.

Inzuzo bayo ixabiso bonisa onke amandla kunye nobuthathaka kwishishini, yaye uhlahlelo imisebenzi yayo kukunceda ukuba wenze konke okusemandleni izigqibo zolawulo. Kuba oku babegcina uphando zonke iinkqubo loqoqosho kunye nobudlelwane. Isiphumo zemali lweshishini, kwakunye uhlalutyo iindlela zokufumana ingeniso, umisela iindlela eyiyo mali ezibekelwe uphuhliso kunye nokusetyenziswa kwazo enengqondo. Xa uhlalutyo yokusebenza kwezimali ngendlela efanayo sisixhobo yokuqikelela izikhombisi njani ngamnye, kwaye inzuzo kwezoqoqosho lonke luphela.

ulawulo lwezimali

Ngohlalutyo mali ilawulwa yi ukuhanjiswa kwemali, baqinisekisa ukuba nengqiqo ukusetyenziswa inzuzo. Inzuzo kufuneka zihlolwe ukuba ngokuhambelana nemigangatho kunye nezithethe benkcitho kwezibonelelo eziphathekayo nemali, phezu nokwenzeka yeendleko.

Uhlalutyo Financial uba isiseko solwazi ethile - accounting iingxelo. Iziphumo zayo zisebenze kunye zombini abasebenzisi zangaphakathi (ulawulo kunye nolawulo), kwakunye zangaphandle - amatyala, abanini, abathengi, abathengisi, Stock Exchange, abacebisi, amagqwetha kunye eendaba.

Okubaluleke kakhulu ukwabiwa yenzuzo yenkampani, izifundo yeqhosha parameters, ukulungiselela ngezimali zemifanekiso oluchanekileyo kwinjongo imeko yakhe. Le ulawulo iye iinjongo zalo ezijoliswe ukufunda iindlela umsebenzi zemali.

imigomo

Eyona njongo ephambili esukelwa Uhlalutyo zemali - kukufumana ingcaciso malunga iilahleko kunye nengeniso isakhiwo, kunye lonke utshintsho yayo amatyala asethi, iindawo zokuhlala kunye onetyala, kwakunye ukwabiwa yenzuzo yenkampani. Umhlalutyi okanye umphathi kulo mzekelo unomdla kwaye yangoku, kwaye ezayo ngethemba kufutshane okanye kude. Nguwo lo parameters elindelekileyo imeko yemali.

Ezi njongo aokusetyenziswa kunye nesigqibo kukho iseti ethile imingeni nanoqhagamshelwano. imisebenzi kohlaziyo ukuba engamarhoqorhoqo lonke ogranizatsionnye, ulwazi, zobugcisa, amathuba methodological. Uvavanyo yomsebenzi mali sisoloko iziphumo zohlalutyo kweengxelo zemali.

indlela yokuhlaziywa

Umgaqo basic ukufunda okuhlalutya iingxelo yi aqale - ukusuka jikelele ethile - ngokuphindaphindiweyo isetyenziswe ekuhlalutyeni. Ngoko idlala ukulandelelana kweziganeko kunye imiba zembali kunye nezoqoqosho, waveza ulwalathiso kubalwa amacandelo Iholo amandla impembelelo yabo yokusebenza jikelele.

iindlela ezisisiseko

bungabonakala phakathi kwabo ezininzi ezikhoyo iindlela ezintandathu ezinkulu accounting amaxwebhu ukufunda:

1. Uhlalutyo Horizontal. Xa ubika isikhundla ngamnye kuthelekiswa kwixesha elidlulileyo.
2. Nkqo. Isakhiwo ichazwa isishwankathelo yokusebenza kwemali kunye nefuthe yobume nganye Sithole ingxelo kwi siphumo.
3. analysis Trend. indawo nganye xa kuthelekiswa nenani labantu ezidlulileyo, apho isiqhelo sizimisele - tyekelo esisiseko, iimfuno zesi salathisi, nyulu ukusuka ifuthe ngempazamo kwaye nobuqu kwi iimpawu lamathuba ezithile. Trend uvelisa ukusebenza kakhulu kunokwenzeka elizayo, ngaloo ndlela wanika uqikelelo elithembisayo imveliso ingeniso.
4. Iimpawu lwezizalwane uhlalutyo zabo. Le ekubaleni impefumlelwano izinto ngamnye ingxelo okanye isikhundla kwiintlobo ezahlukeneyo ingxelo, ukuchaza ulwalamano lwabo.
5. Uhlalutyo lokuthelekisa, kwi-efama, ejongisisa lokubolekwa ngamnye ingxelo ngapha inkampani, ngokutsho abaxhasi kunye namasebe. Ukongeza, intsebenzo inter-ifama lweshishini kuthelekiswa okhuphisana efanayo. Ngoko ukubala phezu amashishini mihla lengeniso kurhwebo kwezoqoqosho.
6. Uhlalutyo zinto. Ngokuhlalutya ifuthe yeemeko ngamnye Isalathisi kwisiphumo usebenzisa iindlela deterministic okanye stochastic yophononongo. Olu hlobo ingxelo lufundo ngqo xa Isalathisi elinemveliso sahlukana saziinxalenye ayo candelo, kwakunye kuhlelwe (umva) xa ukuhlanganisa izinto ngabanye ingxelo yokusebenza jikelele.

Uhlalutyo mali yangaphandle

Features uhlalutyo zemali zangaphandle ngolu hlobo lulandelayo:

• izifundo zakhe ezininzi, ulwazi malunga inkampani unomdla inani elikhulu labantu;
• iinjongo kunye nomdla uhlalutyo ezahlukeneyo nabachaphazelekayo;
• iindlela kamabonwakude abakhoyo, accounting kunye nemigangatho ingxelo;
• Uhlalutyo lujolise kuphela zangaphandle, ingxelo uluntu;
• umsebenzi walo kulinganiselwe ngenxa into wangaphambili;
• iziphumo zivulelekile ukuba abasebenzisi abafuna ukuba aziswe malunga nemisebenzi lweshishini.

Noko ke, kusenokubakho undercurrents. Ukuba uhlalutyo zemali isekelwe kuphela kwiinkcazo zemali yaye kubonakala ngathi yangaphandle, olwenziwe neenkampani zangaphandle ngezandla banochaphazeleko oogxa bakhe, ii-arhente zikarhulumente okanye ngabanini, nangoku awuvumeli ukuba aveze iimfihlelo impumelelo yale nkampani, ukusukela umxholo uhlalutyo lwangaphandle kuphela izinto ezithile endalweni. Amacandelo yengeniso njengendlela ekunokufezekiswa ngayo ngokuqhelekileyo bahlale ngaphandle umbandela analytical yaziwa kuphela kumsebenzi wakhe wezimali.

isiqulatho

Uhlalutyo yathi yenziwa ngendlela ethile;

1. Cazulula ngemali epheleleyo.
2. Ingqalelo inzuzo isalamane.
3. Ukujonga ukuba imeko yemali, uzinzo kwimarike, imali yokuhlawula amatyala, indlela yokuhlawula amatyala lweshishini.
4. Cazulula ukusebenza ukusetyenziswa mboleko.
5. Owona imeko yemali nkampani yaye iya kwenziwa ngomhla benkampani rating lamanqaku.

Uhlalutyo zemali lwangaphakathi

Iindidi ulwazi kwezoqoqosho eziphathelele imisebenzi yamashishini amakhulu ngokwenene, kwaye kukho ezininzi ngeendlela olwalo uhlalutyo. Ezi ngxelo zemali kwasetyenziswa ngokusekelwe kwezi analyses ibizwa ngokuba indlela yamandulo. Uhlalutyo lwezimali kwimpahla yentsimbi ye zangaphakathi - omkhulu umthombo lolwazi, nto leyo eya kuthi yongezwe ngamanye data evela kwinkqubo accounting, iinkcukacha tehpodgotovke yokuvelisa, nolwazi kunye yesiqhelo, etc ...

Ixabiso iphambili yale ngcaciso ukwandisa ulawulo. Umzekelo, uhlalutyo phambili eyinkunzi kunye nokusebenza kwayo, ulwalamano kwendleko, ingeniso kunye nengeniso kufuneka uqiniseke. Uhlalutyo ulawulo lwangaphakathi delves kungena iinkcukacha zemveliso accounting ngenjongo yokuphumeza uhlolo olubanzi uqoqosho kunye nofundo lokuba yonke yemisebenzi yoqoqosho - ingaba kahle eliphezulu.

Features analysis yolawulo:

• iziphumo swi iinkokheli zabo;
• usebenzisa yonke imithombo yolwazi;
• ongenakulawulwa yi;
• entsonkothileyo epheleleyo uqhuba isifundo yomsebenzi yonke lweshishini;
• accounting, uhlalutyo, ucwangciso kunye nokwenza isigqibo ezihlangeneyo;
• iziphumo kakhulu lavalwa ukuba kugcinwe kuyimfihlo yorhwebo.

analysis inzuzo

Imisebenzi zenkampani kwiziphumo zemali ziboniswe yonke inkqubo neziphawuli ezakha inzuzo. System of ingqalelo kukho ubunzima obuthile, ekubeni izalathisi ezininzi ziimpawu kuphela iziphumo zemali, kodwa abe iiyantlukwano ezininzi ukuqeshwa. ukhetho nzima nxaxheba ngokutshintshiselana zorhwebo, njengoko imfuneko ulwazi malunga nemeko ngqo kwishishini, badla ayifikelelekanga. Ulawulo umdla kakhulu ubunzima kunye nesakhiwo ingeniso kunye izizathu ezichaphazelekayo ixabiso layo. Abasemagunyeni yerhafu ufuna ukufumana ulwazi kangangoko oluchanileyo kunokwenzeka, kwi ingeniso kwiphepha lomncono, leyo luhlanganisa ukuqaphela yemveliso, ingeniso emva nokuthengiswa kwempahla ngaphezulu thotho efanayo.

Ngoko ke, uhlalutyo imiqathango inzuzo kwezoqoqosho - asinto abstract, kodwa uhlalutyo ethile kakhulu, nto leyo inceda ukuphuhlisa isicwangciso kunye nokuziphatha ejoliswe ukunciphisa ilahleko, iingozi zemali, njalo-njalo. Apha, okokuqala zonke bahlola imisebenzi ngezinto ezifana notshintsho kwishishini - ngalinye kwexesha zihlalutywe - ukufunda yesakhiwo utshintsho bafunda Dynamics utshintsho kwiqela ingxelo lamathuba (kakade, ngendlela ngokubanzi).

Ezisele ukulahlwa yenzuzo net kwishishini kaThixo - mali emva kokuba kuhlawulwe yonke irhafu kunye neentlawulo - iindleko idla iimfuno ngokwawo, kunye apha ethile idinga uhlolo oluneenkcukacha. Le ukwandiswa kwemveliso, kunye nokwanda kokuchitha kwiimfuno non-nemveliso ukhuselo lokusingqongileyo, kunye noqeqesho, kunye nokudalwa mali zentlalo.