Umgaqo-nkqubo yobalo lweshishini: aspect theoretical

Kwithuba elide ubukho kunye nophuhliso theory noqoqosho adalwe neengcamango ezivavanyiweyo eyabonakala imithombo ngemithombo yenzuzo yaye ngokungqinelana apho semigaqo-nkqubo wenkampani yokwakha kaThixo. Ngokuqhelekileyo, ezi ngcamango ukuba Cazulula njongo apho le nkqubo kuthathwa yemvelaphi imithombo ingeniso, ngqo kukhuphiswano lizama, kwaye luluvo apho umgaqo-nkqubo yobalo iphenjelelwa indlela yenzuzo ezenziwa ngetalente umnqweno othile. Umsunguli kwengcamango iqela lokuqala uAdam Smith, uKarl Marx, eGeorge. S. Mill kunye nabanye abaxhasi theory yamandulo yenzuzo. Bathi ke vneshnezavisimoe ithuba ingeniso kuphela nje into okubangelwa kokungalingani ezibangelwa ukhuphiswano.

Le nkqubo yoqulunqo lweenkcazo lweshishini okanye iziko, kwenziwa ngokwesiseko ukuqonda umthombo wengeniso ngenxa yokuba wabona iimpawu lobuqu usomashishini osakhasayo, bugwetyelwe becala ngemisebenzi UJean-Baptiste Sayha and Y. A. Shumpetera.

Ingxaki ekufezekiseni iziphumo ilungileyo umsebenzi zezimali zenkampani kakhulu ngenxa yaso nasiphi na ukusekwa yorhwebo kunye nemigaqo-nkqubo yocwangciso lekhampani, nto leyo yayiza kuvelisa zawo, oqondela imali ngenxa yonke imisebenzi yoshishino.

Accounting ukuba iziphumo zemali zenkampani njengoko iziphumo zemali ikota yonke, bhala phantsi ukwanda okanye ukuncipha ixabiso le-asethi lweshishini yakhe, imali, nto leyo luqokelelane nangaliphi na ixesha ngethuba ekusebenzeni kweshishini.

Umgaqo-nkqubo yobalo kwenkampani ibonakalisa inzuzo iinkqubo zoshishino namandla, izinga ekuphunyezweni kwezi njongo, uhlobo kunye nokusebenza ezintsha.

Njengomgaqo, accounting, olubalelwa iziphumo lweshishini zemali ukuze isethi yonke indices, kuquka ukuhlanganiswa kwemali isekelwe phezu ukubala iindleko kunye ezingenayo, kwakunye nolwazi zibe ingxelo ndingatshatanga ixesha elithile yemisebenzi yoqoqosho. Iimpawu eziphambili iziphumo zemali nanga inzuzo shishini okanye inkampani kunye nelahleko.

Iilahleko ziqondwa njengokuba ilahleko yemali, ukuncitshiswa izixhobo eziphathekayo nemali, neziphumo zenkcitho kwemfuneko ngaphezu izikhombisi ingeniso. Le nzuzo iqondwa njenge sisalathisi kwakuwo kwenkcitho kwingeniso yenkampani. Le mithombo obugqithisileyo ezifana zingasebenza nokuphunyezwa ngempumelelo kwempahla okanye iinkonzo ezenziweyo, abantu abanobuchule -nkqubo zorhwebo, ingakumbi iimeko ichele emarikeni. Ukwenza ingeniso ngexesha elifanayo iziphumo eziphambili zemali naliphi na ishishini, nto leyo esicwangciswe nokugcina kwi kwishishini. Ekugqibeleni, inzuzo ubonisa inzuzo, nto leyo, kugqiba ukusebenza kokusebenza kweshishini ngokubanzi.

Ukuziqhelisa, iqela izicwangciso kakuhle ngempumelelo ukuphucula kakhulu ukusebenza yemali yenkampani. Ingakumbi ngempumelelo ezi zicwangciso baye babonisa kumashishini apho iinkampani umsebenzi ejoliswe umboleki yokugqibela, oko kukuthi apho parameters ebaluleke kakhulu umthamo kweempahla kunye neenkonzo.

La maqhinga:

• Ukunciphisa iindleko zemveliso ngokunciphisa iindleko zemveliso;
• Ezintsha kunye nobuxhakaxhaka eliphezulu kwimveliso;
• Ukuphucula umgangatho kuluhlu kunye nokwenza kwayo;
• Ukuphucula kunye nokwenza kwemveliso kunye non-imveliso isakhiwo lenkampani;
• nkqubo zorhwebo esebenzayo kunye nokusetyenziswa kwemithombo ezongezelelweyo yenzuzo;
• Ifoun, automation kunye nokusetyenziswa ubuchwepheshe bale mihla entsimini of accounting.

Ngenxa yokuba ukuba kurhwebo kwezoqoqosho, intsebenzo ishishini kuboniswa iziphumo zemali, cash accounting kwi kwishishini, sisiseko ekusebenzeni ngempumelelo beshishini emarikeni.