Inzuzo enhle yikhombisi ebaluleke kunayo yonke ibhizinisi

Inzuzo enhle ingenye yezinto ezibaluleke kakhulu ezithinta inzuzo yebhizinisi lebhizinisi. Ukuhlaziywa okunokwethenjelwa kwalesi sibonakaliso kunganika impendulo kumbuzo wokuthi ngabe ibhizinisi kufanele liqhubeke yini indlela eqalisiwe, noma ubuke amanye amathuba okukhiqiza imali engenayo.

Inzuzo enenzuzo iyinxenye yengeniso esele isetshenziselwe ukukhishwa kwenhlangano, yamukelwa emva kwazo zonke izindleko ezenziwa ekukhiqizeni nasekuthengiseni umkhiqizo, kanye nokukhokha izinkokhelo ezidingekayo nezintela. Inhloso yalo ukugqugquzela ithimba nokwandisa izinqubo zokukhiqiza. Inani lemali enenzuzo linethonya ekubalweni kwezabelo ezibekwe njengomvuzo wabanikazi bamasheya wenkampani. Isetshenziswe njengomthombo wokwakheka kwezinqolobane nezimali, kanye nokukhula kwezimpahla ezingenakuxoxisana kanye nokuvuselelwa ekukhiqizeni.

Inzuzo enhle yikhombisi ebaluleke kunayo yonke ibhizinisi. Ubukhulu bayo buwumphumela womsebenzi webhizinisi lebhizinisi. Ukuphumelela komsebenzi wenkampani kubonakala ekukhuleni, nokuhluleka - ukuwa kwalesi sikhombisi.

Inzuzo enhle, incazelo yalokho okubalulekile ekuhlaziyweni kwebhizinisi, iqala ngokunquma kobukhulu bemali engenayo. Le nkomba yinani lemali engenayo kusukela ekuthengisweni kwezinsizakalo, izimpahla, isebenza ngezaphulelo futhi ayihlanganisi inani lezimpahla ezibuyiselwe inkampani ngabathengi. Esikhathini esilandelayo, zonke izindleko ezenziwa ekukhiqizeni imikhiqizo kanye nezinsizakalo zokunikeza zibalwa. Emva kwalokho, inzuzo eningi isinqunyiwe, okuyinto umehluko phakathi kwemali engenayo kanye nezindleko. Inani lezinye izindleko nalo lizimisele. Ihlanganisa izindleko ezilandelayo:

- ukucinga izimakethe zokuthengisa nabalingani abasha;

- ngesiphetho sokuthengiswa okusha;

- ukuphoqa amandla;

- ukukhokha izinhlawulo, izinhlawulo kanye nesithakazelo kumalimboleko atholakele.

Inzuzo enhle yiyo umahluko phakathi kwemali engenayo kanye nezindleko, kanye nezinye izinzuzo nezintela. Uma inani elitholiwe liba isibonakaliso esincane, khona-ke lokhu kuzobonisa ukusebenza kokulahleka kwebhizinisi.

Ukusetshenziswa kwenani lentengo yenzuzo kuncike kwisinqumo senhloko yenhlangano. Ngokuvame ukuthunyelwa ekwakhiweni kwezinqolobane ezihlukahlukene kanye nezimali, ukukhokhelwa kwezinzuzo, futhi kuhlala ngenhloso yokuqoqwa. Ngenzuzo yentengo yenzuzo, inkampani ingahlinzeka ngosizo ngokudlulisela amaphesenti athile ezidingo zomphakathi.

Inani elilinganiselwe lentengo evamile yenzuzo yenetha, eyenziwe yizinsizakalo zezomnotho eBrithani, kufanele ibe ngamaphesenti ayishumi nane. Amabhizinisi athola inani elingaphansi kwalesi sibalo, ngokombono wabo, angabhekwa njengenzuzo.

Inzuzo enhle ibhekisela eqenjini lezinkomba ezibaluleke kunazo zonke zezimali zokubika kwebhizinisi. Idatha ngobukhulu balesi silinganiso sinesithakazelo esiyinhloko kubasebenzisi bangaphandle. Uma kuzinkomba zesikhathi esicatshangelwayo isibonakaliso senzuzo enenzuzo sinokushintshashintsha okukhulu, leli qiniso lizokwenza isimo sengqondo esiqaphile phakathi kwabathengi. Kulokhu, inhlangano kuzodingeka inikeze izincazelo eziningi zezizathu ezibangele lezi zinguquko.

Akunakwenzeka ukunikeza isilinganiso esiphezulu sokusebenza kwebhizinisi, esekelwe kwikhombisi eyodwa - inzuzo enhle. Izinhlobo zenzuzo, ezithinta imibono ngokusebenza kwebhizinisi lezinkampani - lokhu yizinye izingxenye ezimbili zeholo. Izindinganiso zabo zikhonjisiwe kwisihlosiselo sebhalethi. Ungabathola esitatimendeni sezimali. Indlela yokubonisa lezi zikhombisi-ndlela nokuthi zibalwa kanjani ziqukethwe kuma-IFRS 8. Lokhu kufaka inzuzo (ukulahleka) emisebenzini ejwayelekile, kanye nemiphumela yezimo ezingavamile.