Izimali ezivela yokuthengisa imikhiqizo

Noma yimuphi, ngisho ukukhiqizwa kwencani, uhlela imisebenzi yayo ngendlela bayogcina benaso aphume imali yakhe. Imali etholakala umkhiqizo yokuthengisa - yiso sonke lesi imali elafika akhawunti yenkampani emva ukudayiswa kwezimpahla, usebenza noma amasevisi. Kuyinto umthombo oyinhloko hhayi kuphela imali kodwa futhi kweemali nokubuyiselwa zonke izindleko. Ngenxa yalokho, imali engaphezulu ngcono kungenxa ibhizinisi. Kufanele kuqashelwe ukuthi imali inkampani bangathola hhayi kuphela ibhizinisi layo core, kodwa futhi izincwadi zabo kulokho okubizwa ngokuthi okungezona zokuhweba imisebenzi. Lokhu kungaba khulula ukunikeza isikhala ukuze iqashwe, imali imisebenzi nge izibambiso, njll Okunye yokuthengisa izimali - lena ngenye indlela imali eyengeziwe, njengalezo ezihlobene ekwenziweni umhlala ezimpahleni ezingasuki phansi futhi izinto.

Njalo inkampani ufuna imali engenayo yokuthengisa kwaba ngangokunokwenzeka. Kodwa lokhu akulona njalo, ngoba lingakanani kuxhomeke ezicini eziningi, okuyinto umphumela futhi unike inani elithile lemali engenayo. Kusukela lezi yizinkomba efanayo incike ngokushesha kangakanani imali uzoya kulahlwa yenkampani. Lokhu kubaluleke kakhulu ngoba ingxenye kuzoqhubeka ukusikhokha sonke isikweletu sale, ukuthengwa izinto zokusetshenziswa kudingekile, ukukhokha intela, amaholo, intela ezibanjwayo nesabelomali futhi sinemali eyengeziwe-kwesabelomali , njll Ngamanye amazwi, yokuthengisa kuphela ingxenye limelela engenayo. Kwaze kwaba yilapho sebeshiye yonke inkokhelo zizokwenziwa, sikwazi ukukhuluma imali net ibhizinisi. Enye yezinto ezibaluleke kakhulu ezinomthelela usayizi yemali kanye izinga izimali zayo, yinqubo zamanani. Intengo kwezimpahla kunqunywa esekelwe isilinganiso kwaneliswe isidingo. Kuyinto uhlobo ebucayini phakathi amakhono umthengi futhi izifiso nomdayisi. Ngenxa yalokho, ngokushesha kuyotholakala kulo ebucayini, ngokushesha ungalindela ukuthola imali engenayo.

Ukukhuluma nezinye izinto ezithinta kwesamba semali kusukela yokuthengisa imikhiqizo, imisebenzi kanye nezinsizakalo, kufanele kuphawulwe okulandelayo: lemali nesivinini imikhiqizo (imisebenzi kanye nezinsizakalo), uhla imikhiqizo (imisebenzi, izinsizakalo), izinga kwezimpahla (imisebenzi, amasevisi), ukulethwa isikhathi (ukusebenza), ukuhambisana nezibopho, kanye ukuqhutshwa komsebenzi kungenzeka.

Eminyakeni yamuva, ukucacisa kokuthola yokudayisa izindlela ezimbili:

· Njengoba lokuthumela kanye nokunikeza imibhalo umthengi yokubeka (okubizwa ngokuthi accrual).

· Ukuze inkokhelo, uma imali engenayo ibalwa kuphela ngemva lapho imali befika ku-akhawunti noma ngokheshi (imali ngesisekelo).

indlela Cash ikakhulukazi esetshenziswa ngenjongo intela ye amabhizinisi amancane, kodwa accrual kufanele ihambisane zonke ezinye amabhizinisi, ngaleyo ndlela ikhumbula ukuqhutshwa kuphela ngemva mpahla kwezimpahla livelile noma amasevisi elihunyushwe noma umsebenzi owawenziwa. Njengoba izimpahla futhi izimali ezinqunywe ezimali.

Uma izimali umkhiqizo yokuthengisa saziwa phezu sisahlela imikhiqizo, okubonisa amasevisi ukukhishwa semisebenzi, isibopho intela kuphakama ngokushesha, kungakhathaliseki lapho imali ikhasimende atholiwe. Kulokhu, inkampani kungadala inqolobane for akhawunti ezinomlobi, okuyizinto ukudala izimali ngaphambi kokususwa kwe tax. Ukuze akhawunti ezinomlobi libhekisela Receivables okungaphephile, okuyiwona isikhathi yenkokhelo iphelelwe isikhathi.

Ngakho, izimali ezivela yokuthengisa imikhiqizo kanye neminye imisebenzi - lawa izimali ezinikeza ibhizinisi ukuzinza. Kuleli cala, uma, nganoma yisiphi isizathu, imali ingafiki anawo ngesikhathi, inkampani lingafaka engozini ukulahlekelwa sina.