Iyini inzuzo futhi ukuthi lihluke kanjani inzuzo?

Njalo usomabhizinisi sifisa ubhekene isidingo ukuqonda amagama zezimali ngokucophelela. Ngisho noma okusebenza accountant abanekhono kakhulu, kubalulekile ukuqonda izisekelo zokukhiqiza kanye engenayo. Ikakhulukazi, kubalulekile ukwazi ukuthi imali engenayo ezinjalo, ihluke kanjani kusukela inzuzo njengoba injalo kwethonya umsebenzi ibhizinisi nokuthi kungenzeka ukuhlela ke.

Concept kanye nezindlela

Isikhathi esining impela, labo kuphela ekhululeka ibhizinisi lakhe siqu futhi ekuqaleni ibhizinisi ngendlela, kukhona ukungaqondi kahle ukuthi onjalo ngezimali. Ngokuvamile kudidaniswe imali net ibhizinisi, yingakho kukhona amaphutha nokuhlela nemisebenzi. Umphumela ngokuvamile iba yimali. Phakathi naleso sikhathi, ukuba aqonde umahluko silula. Revenue - kuwumphumela ukugcwaliseka imikhiqizo, imisebenzi noma amasevisi. It yakhiwa cash namarisidi wathola njengoba kukhokhelwe izimpahla (enana) kanye Receivables. Ngaphezu kwalokho, imali ubhekwa umphumela wezimali ka umsebenzi utshalomali ukudayisa non-zamanje amafa noma ukuvikeleka. Nokho, it is ngokuyinhloko kunqunywa yinani lemali engenayo kusuka umsebenzi oyinhloko.

izindlela ezimbili esetshenziswa akhawunti ezimali ngezimali:

• I imali - uma imali engenayo sitholwa ukubhadelwa ezitholakale akhawunti ngokheshi noma umkhiqizo okulingana. Le ndlela isetshenziswa amabhizinisi, ukuqhutshwa okuyinto ingeqi ruble esigidini ikota ngalinye onyakeni wamuva kunazo wokusebenza.
• isisekelo Accrual - lapho izimali zibalwa kusukela mpahla kwezimpahla kumthengi noma ukuhlinzekwa kwezinsizakalo kungakhathalekile irisidi langempela lokukhokha. Kulokhu, nengozi isuke inkulu izikweletu ezingakhokhiwe ngesikhathi, ngakho inhlangano kuvunyelwe ukwakha fund reserve, ukunciphisa inzuzo intela.

Ukubalwa nokuhlela

Revenue - ungumthombo oyinhloko yemali inkampani, kusukela njalo kwawo kuxhomeke kulokho ukuzinza inzuzo kanye nomsebenzi jikelele. Yingakho kubalulekile ukwenza ukuhlaziywa esifike yokuthengisa ezingenayo kanye nepulani lokuqalisa i-ukufika kwalo.

Isisekelo ukuhlaziywa kuthatha umehluko phakathi lemali ekhishwe kanye nemikhiqizo adayiswa. Ngaphezu kwalokho, kubalulekile ukuba acabangele izici ezithinta irisidi yemali. Isizathu esiyinhloko ezingeni eliphansi inzuzo yebhizinisi kungenzeka inkinga imikhiqizo engaphiwanga noma eliphansi. Ukuze ugcine ithrekhi isimo kuyadingeka ukuze ucwaningo emakethe. Emzamweni ukwandisa imali, inkampani esekelwe ngemiphumela yalo ukuhlaziywa angathuthukisa izinga lomkhiqizo, sinciphise izinga lokutholakala kwengculazi ukukhululwa (ukukhiqiza ngokwedlulele), shintsha noma bandise.

Ngaphezu kwalokho, izinga lemali engenayo kungathinta:

• ukuphazamiseka ngenxa yezizathu ezihlukahlukene;
• inqubomgomo zamanani eyiphutha;
• ayilungile indlela ukumaketha;
• ukwephulwa yesivumelwano imigomo abahlinzeki, abathutha noma abathengi;
• kwamandla emali, izinguquko nomthetho.

Phakathi kwalezi zici, kunalabo ezingase zithinte usomabhizinisi yena, kodwa kukhona ezimele kuwo. Nokho, ukuhlaziya njalo yemali ingase Ngokwesibonelo, ebonisa isidingo ukushintsha umphakeli impahla eluhlaza noma inkampani yenethiwekhi. Phela, izinga umphumela umsebenzi ngokubambisana kuncike kakhulu izimfanelo imikhiqizo noma amasevisi anikezwa.

Uma uhlela wokutakula, kufanele kwenziwe izibalo ezintathu. Okokuqala - engenathemba, sicabangela izinto ngeke zihambe kahle. Esesibili - nethemba lokuhle, ucabangela confluence esiphelele izimo. Eyesithathu - izibalo zangempela, okuyinto phakathi ezimbili zokuqala. Kuye futhi siqondiswe ngokuhamba evamile yebhizinisi.

Nokho ngesisekelo wekuhlela isivele wathola le yokudayisa imikhiqizo. Ifomula ekubaleni yayo ilula: VTK = B, lapho "P" libhekisela imikhiqizo edayiswa amayunithi (noma umsebenzi owawenziwa, ezihlinzekayo ngokuya ambalwa), "C" kusho intengo iyunithi ngalinye, futhi "B", ngokulandelana, enzuzweni okuholela. enze ukubala kanye nokuhlaziywa kuphela, kungenzeka ukwakha amathemba okwanda ibhizinisi.

ukusatshalaliswa

Eqaphela ukuthi izimali ezinjalo kufanele ukubhekana nokusakazwa kwayo eminye. Umthombo kokuqala izimali iyinhloko-dolobha ibhizinisi ogunyaziwe. Ngokuhamba umsebenzi okunye ukukhokha kudingekile kakade ngokuqondile kulesi sikhwama. Ngakho, imali ihlanganisa inkokhelo ukuze isabelomali, intela kanye nezinkokhelo yokuphepha komphakathi, Umbuso indawo impahla eluhlaza izindleko, abasebenzi amaholo nezinye izindleko ezihambisana Ukukhishwa kanye ukudayiswa kwemikhiqizo. Kuphela lokho uhlala ngemuva kokwenza zonke izinkokhelo kudingekile iyona umholo ophelele noma inzuzo ibhizinisi.

Kulokhu osekushiwo kuyacaca ukuthi injongo yomsebenzi zonke usomabhizinisi - ukwanda lemali engenayo. Ukuze lokhu kwanda kwaba intuthuko engatheni, kubalulekile ukuba sikuqonde ngokucacile ngani imali futhi yiziphi izinto nomthelela reception yayo. ukuhlaziywa Kuncono nokuhlela ngokuyinhloko asize inkampani ukuze ziphumelele nokuthuthukisa, futhi umnikazi - ukuthola inzuzo esasiwafanele.