Yintoni na utyalo-mali? Ukusebenza kwezoqoqosho mali eyinkunzi. Mann period

Uphuhliso Business ibandakanya ulwalathiso rhoqo utyalo-Company: akukho nanye yezi Inokuinikezwa kwi ezahlukeneyo izinto, kuxhomekeke eziphambili kuchaziwe lulawulo okanye ngabalawuli kanye bezimali zenkampani. utyalo-mali ezifanelekileyo awanalo iwonga eyinkunzi. uya kuba yintoni Okukodwa wabo? Indlela ukuvavanya ukusebenza kula yotyalo?

Zeziphi ngokotyalo-mali lwenkunzi?

utyalo Capital - yimali esityalwe kulwakhiwo, ukulungiswa okanye ukuthenga izibonelelo ezithile ezinokuthi ekunokuthiwa asethi ezisisigxina okanye asethi ezingaphathekiyo. Kuxhomekeka nqanaba kuphuhliso loshishino, isixa esikhulu kweentlobo ezithile investment zinokwahluka. Ngoko ke, lo mkhwa eqhelekileyo ithathwa ukunyuka okuthe chu kakhulu nexabiso lotyalo-mali ngokutsha, ngokufanelekileyo, ukuhla isabelo sawo ngokunxulumene nolwakhiwo kunye nokuthengwa kwezinto ezingahambisekiyo: oku kungenxa inzuzo enkulu ekulondolozeni ukusebenza kwezi zibonelelo ngaphezu ukufunyanwa okanye ukudalwa ezintsha. Ingakumbi xa kuziwa kumashishini amakhulu, obubonakala ngokuba yincwadi evuliweyo ngexesha elinye-ukuthengwa asethi ezixabisa kwimveliso.

utyalo Capital - eyimali, ezidla yande noqingqo lwama-mali yequmrhu okanye akhawunti zebhanki ngamnye yenkampani. Resources, ngalo iinkcukacha ukwakha iindlela, amaxesha amaninzi zezi:

• kwengeniso ngayo le nkampani;
• utyalo-mali;
• mboleko;
• Revenue.

Ndlela utyalo-mali kwii-asethi ezisisigxina

Kukho 2 iindlela eziphambili zotyalo- asethi ezisisigxina ye nkampani.

Okokuqala, kukho indlela kwindawo enye. Ubonisa ukuba utyalo-mali lokuqala iyavumelana kwinqanaba weqhosha lweshishini izakhiwo zolawulo. Umzekelo - yiBhodi yabaLawuli ye nkampani okanye inkampani engumzali i-, ukuba le nkampani kukuba ngokunxulumene kwintombi yakhe.

Okwesibini, kukho indlela eyaba amandla utyalo-mali izinto ezingahambiyo yenkampani. Uthi ukwenza izigqibo malunga notyalo-mali kwinqanaba amasebe olawulo lendawo. Umzekelo - yophuhliso lwenkonzo kunye nokwenza kwemveliso yasekhaya.

Kuxhomekeke kubungakanani zezityalo, iimpawu zokusebenza kwemithetho yendawo, inkcubeko corporate, kugquba omnye okanye enye indlela yotyalo-capital yobambiswano asethi ezisisigxina.

ixesha payback kunye ukusebenza kwezoqoqosho imali eyinkunzi

Ithuba payback lotyalo-mali eyinkunzi akulingani kakhulu xa kuthelekiswa ukusebenza kwezoqoqosho phakathi kweenkampani ezahlukeneyo. Njengomgaqo, lingaphantsi kakhulu kumashishini amancinci kunokuba ezinkulu. Ukuhlaziywa kwezinto ezingahambisekiyo -mveliso encinane kubandakanya ukwenza utyalo-mali, nto leyo adla ifunyanwe kwiminyaka 3-4. zezityalo ezinkulu nge langoku efanayo kufuneka sisebenze, njengoko umthetho, malunga-10 iminyaka ngaphambi kokuba mali ziya kubuyiselwa ngohlobo ingeniso ngokuncama ixabiso.

Cinga ngendlela apho enokwenziwa ukuvavanya ukusebenza kwezoqoqosho mali eyinkunzi. Enyanisweni, indlela kube nefuthe loqoqosho yotyalo-mali efanelekileyo, ubukhulu becala, ibonakalisa ukuphumelela kunye nokhuphiswano yenkampani.

Phantsi iindleko-ukusebenza mali ingqalelo libhekisela umlinganiselo phakathi iindleko enxulumene nokwakhiwa, ngokutsha okanye ukuthenga izinto ezingahambiyo, kunye neziphumo - ngohlobo yenzuzo. Ngamanye amaxesha imbuyekezo yotyalo mali njengoko njengenqobo engundoqo ukuze nokuvavanya ukusebenza utyalo-mali eyinkunzi esisigxina kuhamba nakwezinye iimo ezalathayo. Umzekelo - ukwanda olutshintshayo phambi lophawu, ukuthathelwa ingqalelo entsimini le nkonzo. Zombini ntsingiselo kungabonakala hayi ukusebenza ubalaseleyo kwezoqoqosho.

Kuzo zonke iimeko, kwesiphumo utyalo-mali ngqo kwii-asethi ezisisigxina - kukwandisa umthamo imveliso lenkampani okanye utshintsho qualitative. Oku kuthetha ukuba inkampani unako ukuvelisa umthamo omkhulu wezinto okanye iimveliso ezininzi zobugcisa. Enye mbuzo kuya kukhatshwa nokuba yi ukuhla iindleko. Isibakala sokuba ekunciphiseni iindleko ayisoloko kuxhomekeka iiprayorithi zolawulo yenkampani ngokwe yokuhlaziywa asethi ezisisigxina. Njengenxalenye yale yomsebenzi ngokwezalathi ezibalulekileyo ezifana yabasebenzi imveliso kwi nkampani, inqanaba yokuLondolozwa kweziBonelelo, amafutha ukusebenza lokucwangcisela, iteknoloji izibonelelo ezifikelelekayo.

Izalathi ezifanelekileyo azisoloko athetha ngqo kutyalo mali eyinkunzi. Ukusebenza kwezoqoqosho ngokotyalo-mali lwenkunzi, ngaloo ndlela, kufuneka ukuba ivandlakanywe emva uhlengahlengiso ngenxa yokuba uninzi ukukhula iimeko yeshishini musa kuxhomekeka kumthamo kunye okhaliswa lotyalomali ahambelanayo. Noko ke, inkampani ulawulo ngoyaba umnqweno ekwakheni iipateni best utyalo elungeleleneyo kangangoko asethi ezisisigxina. Qwalasela iindlela ezisisiseko ukusombulula le ngxaki.

Indlela ephambili ukuqinisekisa ukusebenza mali eyinkunzi

Iingcali ziye zachongwa luhlu lulandelayo kweekhrayitheriya ngawo:

• ucwangciso mali ngempumelelo;
• Khangela ukuba iiprojekthi best uzobe olwenziwe ngocoselelo yokwakha ngokutsha ye-asethi ezisisigxina, izisombululo phambili ngokubhekiselele kwimpahla ezigqityiweyo non-current;
• phambili kwezoqoqosho investment;
• ukufunda kumava amanye amashishini;
• ukubandakanyeka ziingcali abanobuchule xa kusenziwa izigqibo malunga notyalo-asethi ezisisigxina.

Kwingongoma nganye ekhethiweyo kubalulekile. musani ukukulibala abo zisekelwe phezu nkcukacha kwemveliso kuvela zamabanga - umsebenzi wolawulo yenkampani. Ukuba oku akunakuphepheka, kodwa kwangaxeshanye ukuqinisekisa ukuba imisebenzi yabo lo njengenqobo nga sikhuphisana, ishishini labo liya kuphuhlisa ngakumbi ngempumelelo, ceteris paribus.

Iintlobo ukusebenza kwezoqoqosho lotyalo-mali izinto ezingahambiyo

Iingcali ichonge iindlela apho u bangahlaziya iziphumo kwiindawo ezinjalo mali, njengoko imali eyinkunzi. Ukusebenza kwezoqoqosho ngokotyalo-mali lwenkunzi, umzekelo, 2 iintlobo eziphambili. Yintoni na? Iingcali ukuchonga ukusebenza: ngokupheleleyo, lokuthelekisa. Makhe sifunde iimpawu ngamnye kubo ngokweenkcukacha.

utyalo-mali ngendlela Absolute

Ngoko ke, kukho impumelelo kwezoqoqosho elililo mali eyinkunzi. umongo wayo kukuba ukuchonga amanani, nto leyo ebonisa ukuba umlinganiselo ukwanda kwemveliso net ekuphuculeni iindleko asethi ezisisigxina. Kulo mzekelo, imveliso ukhandwa ukusetyenziswa asethi non-current, ngoko ke utyalo-mali ekuthethwa zidla ingqalelo entsimini kunokuba elimxinwa - ebonisa indawo yoshishino kwimveliso. Kufuneka kuqatshelwe ukuba utyalo-mali, kuqikelelwa mali iindleko lokuyimfihlo, azithathelwa ngqalelo xa kujongwa ukusebenza utyalo ethathelwa ingqalelo.

Enye iinkcukacha: ukubalwa ukusebenza kwezoqoqosho investment ezinkulu kufuneka kwenziwe izilungiso ukuba ukusebenza ngendlela eyiyo esweni asethi esisigxina ukusebenza ngokuzimeleyo. Ubungakanani, nayo, kuyaphumelela, kusenokwenzeka ukuba ubudlelwane ngqo umgangatho utyalo-mali kwimveliso. Nangona, njengoko umthetho, zombini iparameters neemeko kakhulu.

Ngoko ke, kufuneka kukhunjulwe ukuba ukusebenza kwezoqoqosho ngokubanzi mali eyinkunzi, ngokwemiqathango iintlobo yayo epheleleyo ingqalelo ngokwahlukeneyo imbuyekezo kwi asethi. Nangona izinto ezintle ziimpawu isalathisi yokuqala, avumele ngokubanzi uvavanyo yesibini.

ukusebenza oluthelekisayo mali

Kukho impumelelo lokuthelekisa lotyalo-mali izinto ezisisigxina. olu khetho ingqalelo ukuze ukumisela ulawulo ezikumgangatho ophakamileyo, ngobuwena nenzuzo izigqibo ezithile zolawulo. Umzekelo, ezinxulumene ne nokuhlaziya iziko ledatha inkampani. Lokuthelekisa izalathi si zokunikwa ukusebenza kwezoqoqosho investment eyinkunzi zokuva yeyiphi icebo okhoyo ekuphunyezweni izigqibo zolawulo luphawulwa iindleko ezincinane, kwakunye kokufuneka ukuba amatyala. Oku kufuna lokufumana indibaniselwano ngokupheleleyo kwezi parameters.

Enye inkalo impumelelo oluthelekisayo lotyalo-mali izinto ezingahambiyo - uthelekiso lweziphumo yotyalo-mali olufanelekileyo kunye imali izibonelelo lweshishini non-nemveliso. Ngaphezu sibonile ukuba yotshintsho mali akusoloko kugqiba ulungelelwaniso phambili ishishini imodeli, ngokuba le nkampani ingamisela okhuphisana ukuba nokwandisa ezo iinkalo zomsebenzi nga ezinxulumene ngqo kwimveliso. indlela uhlolo olubanzi ucikizeko lwezi lotyalo-mali izinto ezingahambiyo ibandakanya uhlalutyo oluneenkcukacha ulawulo kwimisebenzi efanelekileyo kunye nokwamkelwa, ukuba kuyimfuneko, izisombululo ukwandisa iinkqubo zoshishino kwiindawo ezinjalo.

Ngumlingani ucikizeko lwezi lotyalo-mali izinto ezingahambiyo

Kuyenzeka ukuba umntu cebo luphawulwa ukukwazi ukugcina kwi utyalo-mali, enye - ukuphumeza unciphiso kakhulu iindleko. Kulo mzekelo, kusenokufuneka ukufaka salathisi standard, leyo kukhokelwa Ukukhethwa modeli ithile. Phakathi uthandwayo kubo - ukungavumelani kwe ukusebenza kwezoqoqosho mali eyinkunzi. It ingafakwa ukuba inkampani ethile, ushishino, okanye uqoqosho ngokubanzi. Abanye Osoqoqosho bakhetha ukuqwalasela njengokuba Isalathisi kuqoqosho zokuvavanya uphuhliso nkampani, kuthathelwa ingqalelo imeko kuqoqosho lwesizwe.

lomlingani ukujonga kwicandelo inokuba kakhulu ngaphantsi okanye ngaphezu kazwelonke ngenxa yeemeko ezithile zoqoqosho ukuba nempembelelo kwi icandelo elithile. Umzekelo, kwi-mveliso ukusebenza yemveliso ratio lotyalo-mali zithe ngokubanzi ngaphezu koko ubonakalise isakhiwo okanye, umzekelo, information technology. Elinye lawona - in urhwebo. Oku kungenxa yokuba ingxenye - iphakathi inzuzo. Olunyanisekileyo lweROI kwenzeka ngokukhawuleza, nangona kunjalo, ukuba bagcine ukusebenza yemodeli Ishishini kufuneka ukufumana inkunzi imithamo emikhulu kakhulu.

Ukuba sithethe malunga nomba yoqoqosho olukhulu ukusebenza notyalo-mali, izalathisi eziphawula utyalo onokufaniswa okuza ezahlukeneyo deflation kunye indikatorami.Tak zemali, eyamkelekileyo inkqubo apho ukusebenza kwezibonisi zoqoqosho lwasekuhlaleni kuthelekiswa ne emali, kwakunye ekukhutshweni kwemali umyinge wokuphelelwa Central Bank .

Ukuba ukusebenza yonyaka zoqoqosho mali eyinkunzi kakhulu ngaphezu izikhombisi zombini, kusenokuba kubonisa umgangatho ophezulu yolawulo lweshishini. Kodwa kunqweneleka ukuba isalathisi ahambelanayo yaba emali. Kuphela kulo mzekelo, abanini ishishini baya kukubona ukusuka kwindawo kwezoqoqosho lwembono, ukuphuhlisa ishishini. Kakade ke, le nkampani unako ukusebenza esima encinane imali eyinkunzi, uze wenze kule ngxaki ezibalulekileyo zentlalo. Kodwa ke kule meko kungenzeka ukuba kufuneka urhulumente uncedo - ngokohlobo mali karhulumente okanye, umzekelo, eboleka concessional.

Indlela yokugweba ye-uvavanyo kwinjongo ukusebenza kwezoqoqosho lotyalo-mali izinto ezingahambiyo

Xa kuhlolwa nokuhlalutya impumelelo yolawulo ingqalelo lokutyala imali kufuneka sinikele ingqalelo engakumbi ukuba ukufunda iinxa zonke iziphumo lotyalo-mali izinto ezisisigxina. Ukulungiselela le njongo, ukubala ukuze athathe imiqathango efana nale:

• ucalulo ukusebenza utyalo-mali, kuthathelwa ingqalelo inertia kweenkqubo ezininzi zoshishino (uvavanyo kufuneka wenziwe kwangoko emva kokuba izigqibo ezibalulekileyo malunga ngendlela kwemveliso imali, yaye emva kwexesha elithile - kumashishini amakhulu iziphumo ezibonakalayo emva kweminyaka emalunga 2-3 kuphela emva kokuba ukuqaliswa kwe investment) ;
• Accounting zoshishino kushishino-ezithile (kwenye indawo ukusebenza aphezulu yotyalo-mali - onefuthe ngayo inzuzo kunye amathuba nophuhliso loshishino, kwabanye kusenokuba isalathiso eziziisekondari);
• ngokutsha utyalo-mali izinto ezingahambiyo njengenxalenye imodeli olunye ulawulo oluqinileyo kwezoqoqosho - kunye abasebenzi, inkqubo yemali, ukuthengisa, ukukhuthazwa brand.

Ngenxa yoko, uvavanyo Injongo ukusebenza lotyalo-mali izinto ezingahambiyo ibandakanya ingqalelo imibandela Nngokobuchwepheshe kungabi ezinxulumene ngqo asethi ezisisigxina. Ngelo xesha linye kwezinye kumashishini kuya kubaluleka kakhulu ukuba ezinye izinto kwezinye ziqwempu - enye, ngenxa umahluko phakathi iimfuno kunye nokuqulethwe iinkqubo zoqoqosho kwiinkampani ezahlukeneyo.

Accounting zotyalo mali

Cinga ngalo mba, njengoko ingxelo-mali eyinkunzi. Ntoni na wenza?

Okokuqala, ulawulo le nkampani kufuneka ukulawula indlela ababiwa ngayo iindleko kunye neenkcitho eyinkunzi. Ukusebenza kwezoqoqosho mali eyinkunzi kuqikelelwa isekelwe phezu umgangatho imisebenzi esweni kunye nabo.

Accounting-mali phantsi ingqalelo lwenziwa usebenzisa i-akhawunti 8 accounting. Kuxhomekeka kwiinkalo ezithile-mali kwakhona ubizwe sub-accounts. Ngoko ke, xa kufikwa zokwakha - imicimbi yemali kule ndawo ayinakutshintshwa kwi-sub-account akhawunti 3 08. Kulo mzekelo, iindleko ezinxulumene acetyiswayo lokuhlela ngokusekelwe obuphezu kwabo ukuya kwisakhiwo esithile okanye isakhiwo, yaye ukuba aveze imicimbi Business, ezibandakanya:

• nokwakhiwa eyiyo;
• kokufakwa;
• nokuthengwa lwempahla nezixhobo;
• ukuba uyilo isaveyi imisebenzi.

Kuxhomekeka kwindlela ephantsi ukwakhiwa asethi ezisisigxina - ngaphakathi okanye imibutho subcontracted - imigaqo-nkqubo ethile ingxelo yeshishini womatshini mali ezikhethiweyo, njengoko imali eyinkunzi. Ukusebenza kwezoqoqosho mali eyinkunzi kulo mzekelo iya kuvavanywa ngeendlela ezahlukeneyo. Oku kubangelwa ikakhulu yokuba ukuba imisebenzi yezoqoqosho phakathi kobuchule bumabumela, njengoko umthetho, kakhulu selubala: esweni zabo kuyafikeleleka ngaphezu umhlalutyi ahambelana ngezenzo zeekontraki.