Ixabiso lemibutho ... Imfundiso, iintlobo, isakhiwo, ingxelo

Impahla yemibutho yoqoqosho iyanokufumaneka kumashishini nakowuphi na uhlobo. Zilawulwa yinkampani kwaye zifunyenwe ngenxa yeziganeko zangaphambili kwezoqoqosho. Iimpahla zombutho yizo ezoshishino ezisetyenziselwa ukwenza inzuzo. Masiziqwalasele ngokubanzi.

Iimpawu

Iintlawulo zezoqoqosho ezizayo ziyakwenzeka ukuba izinto ezifumanekayo kwi-firm, ngokungqalileyo okanye ngokuchanekileyo ukuqinisekisa ukuhamba kwemali. Kukho inani leempawu apho izibonelelo zisebenza njengempahla yemibutho. Ezi zakhiwo ezibonelela ngamathuba:

1. Sebenzisa kuphela okanye ngokudibanisa nezinye iindlela kwindlela yokudala iimveliso ezithengiswayo, ukubonelela ngeenkonzo, ukwenza umsebenzi.
2. Ukutshintshana kwezinye izibonelelo.
3. Sebenzisa ukuhlawula amatyala.
4. Ukusasazwa phakathi kwamalungu enkampani.

Ukwahlula

Kukho amacandelo amabini apho iifa lemibutho lihlulwe. Oku - izinto ezisisiseko nezikhoyo. Iyokuqala iyimilinganiselo yepropati yenkampani, eyenza inxaxheba ngokuphindaphindiweyo kwimisebenzi yokuvelisa. Ixabiso lempahla yombutho idluliselwa kwiindawo kwixabiso langaphambili lemveliso. Ukubalwa kweengxowa-mali kubandakanya ipropati ebomini obuncedo ngaphezu kweenyanga ezili-12. Ngelo xesha, ixabiso labo lingaphezulu kwama-ruble ayi-10 lamawaka. Impahla engekhoyo yangoku yemibutho yile:

1. Impahla ehleliweyo. Ezi ziquka izakhiwo, izakhiwo, izixhobo, izibonelelo zolawulo lokusingqongileyo, izakhiwo zomhlaba.
2. NMA.
3. Ukwakhiwa okungapheliyo.
4. Utyalo-mali olutyebi olunenzuzo kwiimpahla ezibonakalayo (i-leasing okanye isivumelwano sokuqashisa).
5. Iimpahla zexesha elide (iimali-mboleko, utyalo-mali obelwe iinyanga ezili-12).
6. Ezinye iindlela.

Impawu

I-OS iquka iindlela zabasebenzi ezisetyenziselwa kwinkqubo yokuvelisa, ukubonelelwa kweenkonzo okanye ukusebenza komsebenzi kwixesha elingaphezu kwe-1 unyaka. Ezi zixhobo zithatha inxaxheba kumsebenzi wombutho ixesha elide. Ngokwenza njalo, balondoloza ifom yabo yendalo. Ixabiso leempahla lihanjiswa kwimveliso njengoko zigqityayo (kwiindawo).

I-NMA nazo zizinto zokusetyenziswa ngokuqhubekayo. Ngelo xesha, abanalo isiseko esingokwenyama, kodwa banokulinganisela kwexabiso kwaye banike umvuzo.

I-NMA ithwala ipropati yengqondo, iindleko zentlangano, idumela loshishino. Utyalo-mali olunenzuzo luyinxalenye yepropati, izakhiwo, izakhiwo, izixhobo kunye nezinye izinto ezixabisekileyo ezibonakalayo kunye nezinto ezibonakalayo. Zinikezelwa yoshishini lokwenza umsebenzi wesikhashana umrhumo. Utyalo-mali-mali luyiindleko zenkampani ekwenzeni imisebenzi yokwakha nofakelo, ukuthenga izixhobo, izixhobo, izixhobo kunye nokunye. Iimpahla zeemali zentlangano zimela utyalo-mali lwenkampani kwiimali ezikhutshwa nguRhulumente (iibhonksi, umzekelo) okanye ezinye izinto zezoqoqosho. Le mali iquka iimali-mboleko ezinikezelwe kwamanye amafemu. Utyalo-mali luyakwenziwa ixesha elingaphezu konyaka. Kule meko, zisebenza njengexabiso elide. Inkampani inokutshala imali ixesha elifutshane. Kwiimeko ezinjalo, ezi mali zibhekwa njengempahla yexeshana. Zonke ezi zigaba ziboniswa kwiphepha le-balance sheet kwicandelo lokuqala.

Iimpahla zangoku

Ziyimilinganiselo yepropati yeenkampani ezichaphazelekayo kwimisebenzi yezoqoqosho, ukuguqula ifom yezinto zokuqala. Ziyadliwa ngexesha lomjikelezo wokuqala wokuvelisa. Iindleko zabo zihanjiswe kwixabiso langaphambili lemveliso. Nangona kunjalo, i-asethi ekhoyo iyakutlulisa ngexesha.

Ukwakhiwa

Ukujikeleza ii-asethi zamashishini ziquka:

1. Akhawunti ezifunyenweyo.
2. Amasheya.
3. Cash.
4. Iimpahla zexesha elifutshane.
5. I-VAT kwixabiso elithengiweyo, njl.

I-MPZ ziquka izinto ezisisiseko kunye nezixhobo ezincedisayo, zithengiweyo iimveliso ezigqityiweyo, ukupakishwa, iinxalenye zokungcebeleka, udoti, uphethiloli, iimpahla zendlu, izixhobo, izilwanyana zokunyusa nokukhula. Iimali zemali zenza i-capital capital. Baqokelela ngekheshi kwideskithi zemali, kunye nokuhlala kunye namanye ama-akhawunti asebhanki. Ingeniso-mali yombutho ingasetyenziswa kwiimfuno ezahlukeneyo. Ekubunjweni kweengxowa-mali zokuhlawulela kukho iimali ezahlukahlukeneyo ezifunyenweyo. Iqukethe inani elingabhawulwa ngabathengi, njl. Impahla yokujikeleza ibonakaliswa kwiphepha le-balance sheet kwicandelo lesibini.

Ukusebenza kakuhle kwemali

Ulwazi malunga nokwabiwa kwezibonelelo lubonakaliswe kwibhalansi yeefa. Kwinqanaba ngalinye lemali yinqaku ehlukile. Ngokweenkcukacha ezinikeziwe, kunokwenzeka ukucacisa utshintsho apho i-capital capital yenkampani iye yaxhomekeka khona, yintoni inani leemali eziwela kwi-estate or capital work, njalo njalo. Uhlalutyo lwezibonakaliso zoshishino lubaluleke kakhulu. Okokuqala, kuyimfuneko ukuchonga ukusebenza kwe-asethi, iqondo leempembelelo kwixabiso le shishini lonke. Ngexesha elifanayo, intloko yenkampani kufuneka ibe nolwazi malunga nexabiso langempela le-asethi nganye. Ixabiso elidibeneyo liya kusivumela ukuba sihlole ubunzima befesti, isakhiwo sayo sakhiwo.

Izindlela zokuhlalutya

Ngokufunda isakhiwo se-asethi, isetyenzisiwe esicacileyo kunye nesilinganiselo sokulinganisa. Olu hlobo lugunyazisa ukuchonga indlela yokutshintshwa kwala manqaku anempembelelo ekuqiniseni ukuma kweshishini kwimarike okanye ngokuphambene naso, inefuthe elibi. Uhlalutyo oluhambayo luyilwa lamatafula. Kuzo, izibonakaliso zokulinganisela ngokupheleleyo zixhaswa ngamanani athile-izinga lokunciphisa / ukukhula. Ngokuqhelekileyo, iziseko ezisisiseko zexesha elikufutshane ziqwalaselwa. Oku akuvumeli kuphela ukuhlaziya i-dynamics yezalathisi, kodwa nokuzibikezela. Uhlalutyo oluchanekileyo, ngokufanelekileyo, luyimfuneko, kuba ixabiso elithile lilinganisa ukulingana kwefuthe elibi leenkqubo zenkcazelo ezingakwazi ukuphazamisa ngokuthe tye imilinganiselo. Zombini ezi ndlela zidibeneyo. Kule nto, ngokwenza, iitafile zivame ukwakheka, ngokubhekiselele kulokho kuphela isakhiwo, kodwa kunye neendlela zokutshintshwa kwezibonakaliso zodwa zibonakala.

Isiphelo

Inhlangano isebenzisa i-asethi ekhoyo ukuze iphumelele iinjongo ezahlukeneyo kwaye iphumeze imisebenzi emininzi. Ngokukodwa, izibonelelo zisetyenziselwa ukuveliswa kweemveliso, ukuveliswa kwemisebenzi, ukubonelelwa kweenkonzo ezijolise ekuhlangabezaneni neemfuno zabathengi abazimisele ukuhlawula iintlawulo ezifumanekayo. Ngako oko, oku kuncedisa ekuphumeni kweemali kwi-shishini, ukwandisa i-solvency. Ngaloo nto, ixabiso lifaka isandla ekwandiseni imveliso, ukuphucula umgangatho weempahla. Iimali zijoliswe ekuthengweni kwezixhobo okanye ukuhlaziywa kwayo, ukuqaliswa kobuchwepheshe obutsha okanye ukuvunyelwa kokukhutshwa kwemveliso emitsha. Naliphi na inkampani, i-asethi enye yezinto eziphambili zemisebenzi yayo. Kule nkalo, inkampani kufuneka idale inkqubo efanelekileyo yokuyilawula.