Inzuzo Isibikezelo kanye akhawunti ukulahleka: Isibonelo

Ukuhlaziywa nokuhlolwa imiphumela zezimali wenkampani, esekelwe izitatimende zezimali, kuyinto inqubo kubaluleke kakhulu, kodwa akukho ebaluleke kancane kuleli cala futhi uhlela futhi ekubikezeleni inzuzo esizayo. Yonke idatha, okuyinto etholakala ekugcineni kwalesi ukuhlaziywa kanye iziphetho ngokusekelwe idatha etholwe inqubo ukubikezela inzuzo kuze kube sezingeni lokuba noma yimuphi ukulinganisela kusekelwe okwenzeka esikhathini esidlule namanje.

Ngakho, idatha yesitatimende sezimali samanje esisiza ukuba siqonde Amathrendi, ukuveza noma "netivimba ', futhi ukuhlonza izinsizakusebenza ezifanele futhi alondoloza, angasetshenziswa ukuze kuqhutshekwe nokwandisa yenzuzo yenkampani. Kungenxa yalesi sizathu-ke kubalulekile ukwazi ukuthi ukuba amphuzise umbiko nenzuzo nokulahlekelwa akhawunti. Isibonelo leli phepha ukuze bangabhekani, ungabona engezansi, bese okusekelwe kuso, enginakho ukulungiselela imibhalo yabo.

imiqondo eyisisekelo

ukuhlela lwezezimali kusekelwe isibikezelo nokuqonda okwengeziwe esikhathini esizayo yenkampani, kanye ukuqonda ukuthi yini inhloso izisethile ibhizinisi wamanje kanye eside. Ukuphathwa kufanele ukuqonde lokho udinga ukusebenzisa zezimali ukuze uthole imiphumela efanele. Ngo iningi labantu amacala ukuhlolwa ikusasa inkampani enjalo kubonakala nokuqhuba ibhizinisi, omunye elementi okuyinto isibikezelo nokuphuma kwemali esikhathini esizayo, kanye nenzuzo nokulahlekelwa akhawunti. Isibonelo kuhlanganisa zokuphatha, kanye nesimo esingokwezimali ibhizinisi ngokuya izinombolo.

Kususelwa isibikezelo nokuphuma kwemali esikhathini esizayo, singenza isitatimende owandulelayo nenzuzo nokulahlekelwa, isibonelo olusebenzisa ihlanganiswe ke ukuhlaziya, njengoba ikuvumela ukuba ichaze kuthengiselana ngemali okukhulu esikhathini esizayo. Nokho, abanekhono umbiko ukubikezela edingekayo ukuze sithole esiphezulu lemali kungenzeka kolwazi, ngoba akufanele sikhohlwe ukuthi isamba inzuzo kuncike ngokuqondile ezintweni eziningi izakhi, futhi kufanele esekelwe ukuhlaziywa eningiliziwe zonke izingxenye ezibalulekile. Izingxenye ezisemqoka kungenziwa ngokuthi i isamba izindleko izimali, kodwa ungakhohlwa ukuthi ushintsho ngesinye sezinqumo kungenzeka ekugcineni abe nomthelela obalulekile umholo ophelele.

yena uqagula kanjani

inzuzo ukubikezela wenziwa ikhumbula zonke zinjani izimo zezimali wenkampani nesimo sayo sezimali samanje. Njengoba kushiwo ngenhla, lapho umbiko iyona nenzuzo nokulahlekelwa akhawunti, isibonelo kuzomele sifake nganoma imiphi imininingwane, kuhlanganise:

• ivolumu futhi intengo izimali ezibolekwe elisetshenziswa izimali umsebenzi wenkampani;
• kanjani ngempumelelo futhi ngokugcwele zisebenzisa amafa yenkampani;
• imithombo kuyiphi inkampani uya oyitholayo ukuqhuba imisebenzi yokusebenza esikhathini esizayo esiseduze;
• kunesidingo ukwakha izimpahla zabo;
• okuyinto ukwethula Dynamics net zokusebenza dolobha;
• nokunye okuningi.

Ukuphathwa kufanele baqonde indlela ingozi isetshenziswa yinkampani dolobha isakhiwo ka-, kanye noma ngabe kudala imigoqo nenkululeko isenzo kusukela iphuzu ngumthwalo abawasebenzisayo zenzalo. Futhi, ungakhohlwa ukuthi kuthinta ukuthi isakhiwo ezinjalo ezingokwezimali ukuze ezimele ukuphathwa isikhundla esebenzayo, nokuthi kungenza luholele ukuntula solvency kwesikhathi umhlahlo. Ngaphezu kwalokho, lapho ekuhlaziyweni uqhutshwa we nenzuzo nokulahlekelwa akhawunti, isibonelo kufanele futhi zihlanganisa nokufunda izimo zemvelo ezithinta imiphumela zezimali wenkampani.

Ukubikezela kubasebenzisi bangaphandle

Ukubikezela izitatimende zezimali inkampani futhi abasebenzisi bangaphandle, isikhundla lapho Izibikezelo kungenziwa eyakhelwe simo okunye. Ngakho, ukuhlaziya we nenzuzo nokulahlekelwa akhawunti, isibonelo zazo utawubhalwa ngochwepheshe enjalo ongabonisa futhi namanye amathonya kwemvelo, kanye nezinga lokukhula in yokuthengisa amavolumu, okuyizinto sihluke lezo aliveza umhlahlo kokuqala. Konke lokhu kungenxa yokuthi abasebenzisi bangaphandle angasebenzisa obunye imodeli eziningana enengqondo inqubo ezilandelwayo izibikezelo zayo, futhi ukufinyelela ezihlukahlukene ezikhethekile idatha ulwazi oluhlobene kokubili umsebenzi ibhizinisi futhi counterparties yayo.

Ukubikezela yokuthengisa amavolumu

ivolumu yokuthengisa ukubikezela kuyinto emqoka e likunqubo iyawakha umbiko ku inzuzo futhi ukulahlekelwa esitolo (isibonelo) noma kunoma iyiphi enye inkampani. Ukuze aqhube ukuhlolwa wokulungiselela, isibikezelo kungenzeka ubambe njengoba amaphesenti ukukhula kule inkomba kunangonyaka owawandulele. Sales amavolumu kungenziwa yakhelwe futhi wabikezela esekelwe izibalo esinembile futhi okuningiliziwe.

Uthoma sibikezelo analysis eningiliziwe kakhulu izitayela eziye wakheke isikhathi eside kule nkampani, kanye nezizathu zaleso izinguquko ezahlukene. Isinyathelo esilandelayo ukubikezela ukukhomba amathemba kungenzeka ukuqhubeka umsebenzi ibhizinisi lenkampani, okulinganiselwa kusukela isikhundla iphothifoliyo usumisiwe, kanye isakhiwo wasebenzisa imikhiqizo kanye nezinguquko kulo. Ngaphezu kwalokho, futhi uyakucabangela emakethe, ukuncintisana kanye namandla ezezimali ibhizinisi. Ngokusekelwe lokhu, kakade ngaphansi ivolumu yokuthengisa ukubikezela, futhi ukunemba inqubo ke ulingisa indzima lebalulekile kanjani isixazululo ezisikiselwe isitatimende engenayo izokwakhiwa kahle. Ukuba khona ukuhlolwa ongenangqondo yokuthengisa umthamo kungaba ekugcineni kubangele ukwehla kwentengo zonke ezinye izitatimende phambili, izakhi njengoba ehlukene ngamanye awo akhiwa inzuzo ngokuqondile zincike ivolumu yokuthengisa yenkampani.

kumiswa elinye Isikhombisi esibalulekile okuyinto by inzuzo yenkampani, kuyinto izindleko imikhiqizo noma amasevisi ayo. Ngo inqubo abikezele kungenzeka ukuqhuba ukubala ngesimo amayunithi e ivolumu okuhlongozwayo yokuthengisa, ikhumbula kulindeleke noma inzuzo ekhiqizwa. Kulokhu, lo nenzuzo nokulahlekelwa nesitatimende, isibonelo iluphi okuzoxoxwa ngalo ngezansi, ngokusebenzisa ukucabanga, kuncike isici intengo. Akufanele sibakhohlwe ukuthi izindleko futhi intengo kungase kudingeke ukuthambekela ezahlukene ukuthi musa uqondane nomunye, ukuze kuthi lapho i-predictive ukuhlolwa izindleko kungcono ukusebenzisa ngendlela enembile yokulinganisa ke.

Ngaphezu kwalokho, nenzuzo nokulahlekelwa isitatimende, SP (isibonelo) kanye nezinye izinhlobo zamabhizinisi lingakhiwa yokusebenzisa isimiso amabhajethi ipulazi nezimo. Kulokhu, uma ukusetshenziswa amabhajethi, yokuthengisa value nevolumu imigomo, kanye isabelomali izindleko phezulu nezentengiselwano, izindleko zokukhiqiza, kanye nabanye abaningi, kwakheka izikhungo wemfanelo. Kakade ngesisekelo nasenhlalakahleni yazo isabelo sezimali engenayo kanye nezindleko, kanye ungenza nenzuzo nokulahlekelwa isitatimende, isibonelo okuzokwenziwa esibalulwe ngezansi. Kungenxa yalesi sizathu-ke kubalulekile ukuba baqonde indlela izindlela ezahlukene ukubikezela futhi ukuzisebenzisa esikhathini eziyinkimbinkimbi.

izitatimende Isabelo

Eminyakeni yamuva, liba kwande inzuzo kanye akhawunti ukulahleka IFRS, isibonelo okuyinto ikuvumela ukuthola imali-mboleko yendlu kusuka amabhange angaphandle, asetshenziswa inqubo yokuthola nezinkampani Leasing, kanye ngaphezulu eziningi nezinye imisebenzi yezezimali. Naphezu kweqiniso lokuthi izitatimende ayo phambili ngumqondo sasivumela ezivamile, ekubonisa izinhloso yenkampani ngokuya ibhizinisi esizayo, okungukuthi, ebonisa ngokucacile ke yalungiswa business plan. Kungenxa yalesi sizathu, ukuthatha njengesisekelo le nenzuzo nokulahlekelwa akhawunti USN (isibonelo ngezansi), ungakwazi ukuqagela indlela ehlukile ukuphambuka okungokoqobo okwenzekayo usuka uhlelo iyawakha ngalesi komqondo nezinga lokukhula kwengane kungaba nomthelela esikhathini esizayo wokusebenza kwezimali lenkampani.

Literacy phambili izitatimende iyincenye lebalulekile kakhulu sokuhlaziya zezimali. Imfundiso yokuziphendukela isifundo yomsebenzi wezomnotho, ogxile ukusetshenziswa okuza, kuyinto ehluke owaziwa kuze kube manje, kodwa izindlela bendabuko ukuhlaziywa kwezezimali kwezitatimende zezimali eRussia, lapho usebenzisa isethi esezingeni okuza, e iningi labantu amacala ungavumeli ukuthola ekugcineni isithombe esiphelele isimo Affairs, njengoba ukuhlaziywa Kwenziwa yini izitatimende zezimali ehlanganisiwe, kanye amafa ezinganekwane ezingokwesayensi ngokuvamile babonisa izindleko zangempela kuzona com AANII. Ngenxa yalesi sizathu okuthiwa yokubika ngamazwe okuyinto inkambu ubanzi kakhulu ngokuya ukuhlaziya, kodwa kube nesidingo ukusetshenziswa amathuluzi athile kohlaziyo.

Izici

izitatimende Ngokuyinhloko i-predictive uzilungiselele esekelwe zamanje isabelomali uhlelo noma isu lebhizinisi. Kulokhu, kuqalwa kulokhu ukubika langempela yakamuva balance sheet usuku. amabhizinisi amancane ngokuvamile uthanda ukuba isabelomali kuphela ukungena kwemali, Nokho, ngisho kwezindlu kusekelwe kuyo, ungakwazi ekugcineni ukwenza izitatimende phambili enemininingwane.

Uma inkampani yakho inohlelo evuthiwe amabhajethi, ibhalansi esivezwa kungenzeka ukuba okwamanje ingenye yezingxenye kohlelo njengoba kwakuhleliwe kungase finance ezilinganisweni ngosuku oluthile, kanye izinsalela izinqolobane noma inani ukukhokhwa. Kulokhu, indlela, owawuthi uzobe drawing up nenzuzo nokulahlekelwa isitatimende (isibonelo ngezansi), kakade sihamba ngqo ngaphansi umthwalo Ochwepheshe endaweni ngokuthi imali ingasetshenziswa kanjani. Ngakho, inani umsebenzi kwasakazwa inqubo kwenta tinhlaka umbiko.

Yini izindlela ingasetshenziswa

Ngo iningi labantu amacala labo izinhlelo luqhutshwa zimali, futhi isetshenziswa ukwenza umbiko inzuzo futhi ukulahlekelwa ibhizinisi (isibonelo - Excel). Nokho, kuwufanele ngokuhlola ezinye izimiso okukhiwa amazwi phambili esekelwe kwisabelomali nokuphuma kwemali zihlanganisa notshwala:

• imisebenzi utshalomali;
• imisebenzi;
• imisebenzi yezezimali.

Njengoba ngentambo ngakunye

Nasi isibonelo ukugcwaliswa we umbiko inzuzo futhi ukulahlekelwa:

Kumele esekelwe notshwala kusukela imisebenzi ezisebenza. Ngakho ochwepheshe zingenza inzuzo afakwa futhi ukulahlekelwa isitatimende (isibonelo ngenhla). Ogeleza usuka ukutshala imali imisebenzi kungaba ukwakha olunembile kakhulu umhlahlo izinguquko kungenzeka impahla non-samanje balance sheet, kuyilapho notshwala kusukela imisebenzi ngezimali ukunikeza ikhono ukwakha ushintsho isibikezelo izihloko kunoma iyiphi ukutshalwa kwezimali kanye nemalimboleko futhi credits esivezwa-balance sheet.

Ukuze ukulinganisela umhlahlo, kuzomele uthole ulwazi mayelana Izibikezelo of ukukhokhwa kwentela njengento esizayo, kanye nokubuyiselwa izintela, kufaka ne-VAT, izintela empahleni, imali kanye nezinye eziningi okubandakanya isibonelo ukugcwaliswa we umbiko inzuzo futhi ukulahlekelwa. Ukuze abale intela engenayo kumele kusetshenziswe value izibikezelo yenzuzo, ukuze ukuze sifinyelele ibhalansi umhlahlo, qiniseka ukuthi umhlahlo inzuzo kanye akhawunti ukulahleka.

Izindlela ezisetshenziswa ukuhlanganisa ibhalansi umhlahlo zibhekene ngqo inkampani ngayinye, futhi imodeli ukulungiswa ibhalansi umhlahlo kuhlanganisa imodeli uhlela izinto zalo ezihlukahlukene. Okulandelayo sizobheka izibonelo ekubikezeleni ezinye izihloko ebaluleke kakhulu.

Receivables Isibikezelo

Ngo inqubo ukubikezela Receivables asetjentiselwe kuba sisekelo ukubaluleka ngokomshikashika wakhe izitatimende yakamuva. Ukuze uqinisekise ukubikezela lesifanele, usebenzisa professional ukuhlaziya lobuchwepheshe Receivables yokubika izinkathi odlule, kanye esebenzayo isabelomali nokuphuma kwemali, kuye imininingwane yalolu inkampani. Uma izitatimende phambili okulungiselelwe Excel ke efaneleka kakhulu kungaba ukusebenzisa model of summation indices isici esithile, khona-ke ungaba ukwethula izinkomba ezahlukene phambili e imodeli wiring, esekelwe kabili entry ezimali.

Ukubikezela Inkomba - ingumkhiqizo index isilinganiso seasonality kanye Inkomba ukukhula ngoba ikota ngalinye. Sales ukubikezela kwenziwa ngokuvele azalane yokuthengisa langempela eyenziwa ekoteni yokubika, unyaka isisekelo fixed ukuqagela Inkomba.

Ukuze ukubikezela ukukhula kwemali engenayo, imodeli kumele kusetshenziswe, okuyinto uyakucabangela ezicini eziningana, okubalwa kuzo lokhu okulandelayo:

• ukukhula emakethe yemvelo;
• umphumela okwandayo yokuthengisa ngokusebenzisa ukukhangisa;
• zisebenzisa reserve ukukhiqizwa umthamo;
• kuthonywa ukuncintisana izinkampani ezingaba azixoshe umkhiqizo kusuka emakethe;
• Dynamics amanani emakethe.

Isici ngasinye kumele sezulu eceleni, futhi kufanele kube yisibonelo eyakhe. Lolu lwazi ethathwe abafanele ibhizinisi amayunithi, kanye ezivela emithonjeni yangaphandle. Ngaphezu kwalokho, ungakwazi oda ucwaningo lochwepheshe kusuka izinkampani ucwaningo ezikhethekile ukuthi bekwi hhayi kuphela lephelele ukubikezela emakethe, kodwa futhi okunakekela isabelo inkampani ngayinye kule makethe, futhi ukubala eziningi nezinye izinkomba.

Ukwanda isibikezelo izindleko

Ukwanda isibikezelo izindleko izimpahla fixed kunqunywa ngokuhambisana nepulani utshalomali lwentiwe notshwala imali yokwabiwa kohlelo lokusetshenziswa kwemali. Ukwehla kwentengo ngeke ibalwe ngokuhambisana nezindlela esezamukelwe ngokuhamba inkampani. Uma usebenzisa indlela eqondile, ingasetshenziswa lula cushioning esikhathini esidlule, futhi ngemva kwalokho ulungise yona-ke inani elilinganisiwe Damping maqondana namarisidi noma Disposals ehlukahlukene core uxhaso.

Lezi yizinto ezimbalwa nje izici ezibaluleke yenombolo, ngakho uma ufuna kahle ukuqonda imininingwane yokudala mibiko, kudingeka ufunde indlela yokusebenzisa amathuluzi.