Uhlahlo lwabiwo-mali olujongene nokuThengiswa kweNdleko ukunciphisa ukusebenza komsebenzi
Kutheni kuhlawulelwa uhlahlo lwabiwo mali
Ezinye iziganeko zentlupheko yohlahlo lwabiwo-mali zizimisele, ezinye azikho, kwaye ezinye ezininzi ziwela phakathi. Eminye imizekelo yenza ukubahluko ocacileyo:
Uhlahlo lwabiwo mali
Ukwehla kohlahlo lwabiwo-mali lwenzeka ngenxa yokuba umphathi uziva phantsi kwesibhamu ukuba "enze amanani akhe," ngokuphindaphindiweyo ekuphenduleni kwiindawo zokuqala apho ingeniso yawela ngaphantsi kweengcamango kwaye, ngokubalulekayo, ayizange ihlangabezane nokulindelwa kwabanikazi nabanini- zimpahla .
Indlela elula, ukuba indlela engalungelelanisi yokulungisa ingxaki kukuba umphathi uphakamise uhlahlo lwabiwo-mali oluqikelela uhlahlo lweendleko zexesha okanye olufihla ngamabomu imithombo engenayo engenayo. Ekubeni uhlahlo lwabiwo-mali luyi-budget ye-phony, ngokuqala, umphathi uya kuba neengxaki ezincinane ekugqithiseni. Kwinqanaba elikhulu, ukukhululwa kwabahlalutyi beengxelo zeengeniso zenyanga zenkampani abaphicothi-zincwadi zangaphakathi beenkampani eziye zagqityiwe ngaphambili.
Ukuxhomekeka kwinjongo efanayo: ukuvumela ingxelo yenkampani elandelayo ukuba ibonise ukuba imali engenayo "idlulile kulindeleke." Njengoko abaphathi beenkampani banokuba nethemba, oku kukhwela "iindaba ezilungileyo" ngamanye amaxesha kubangele ukukhawuleza okungekho sikweni kwixabiso lentengo.
I-Budgetary Slack engenziwanga
Ukungabikho kohlahlo lwabiwo-mali olungenakuzenzela ngamanye amaxesha kungabangela ukulawulwa kwangaphakathi kwe-intanethi. Ukuba kukho idatha enganeleyo yokwenza iindleko ezifanelekileyo ezixhomekeke kwiinkcukacha kunye nemilinganiselo yokuthengisa, abaphathi banokuvelisa uhlahlo lwabiwo-mali olungenangqiqo olusekelwe kwizinto ezilindelekileyo ezingenakudlula "ukuqikelela okulungileyo," okanye ezingaphelelekanga ngokusekelwe kwiibhajethi zekota ezidlulileyo ukuba nayiphi na inani izizathu azibonakali zengeniso kunye neendleko zokuza.
Oku kunokwenzeka, umzekelo, ukuba ukulawula kwangaphakathi kweenkampani akubonakali ukukhawulezisa ukuthengisa kwimiveliso emitsha. Ukuba esikhundleni sokubhengeza ukunyuka kokuthengisa kwemveliso entsha kwinqanaba elidlulileyo kunye nokuthatha ukuqhubela phambili kokuthengisa kwi-akhawunti, umphathi umane nje ubhale isalathisi esithe xa kuthengisa ikota, kwaye isebenzise le nombolo efanayo ukuya kwikota ezayo, umphumo uya kuba ukunyanzeliswa ngokungenangqondo kweentengiso kunye neenzuzo.
I-Budgetary Slack Eyona Ngenxenye Yenjongo kwaye iyingxenye engenziyo
Olu hlobo lwesigxina sebhajethi lubangele izimbini ezibini eziqhelekileyo: ukungaqiniseki kwimeko yokuthengisa okanye kwindleko yendalo kunye nemigaqo-nkqubo yohlahlo lwabiwo-mali. Ukuba, umzekelo, inkampani izisa umkhiqizo omtsha ngokungafani nayiphi na imikhiqizo ekhoyo kwimarike, ngubani oza kuthetha oko kuthengiswa kuyo? Nangona inkampani iye yaphanda ngokwaneleyo imarike, ezinye izinto ezingaqinisekiyo zihleli.
Ukutyekela komntu xa kwenzeka le meko "kukudlala ngokukhuselekileyo" kwaye ukwenza ukuveliswa kweentengiso kungeke kube neentloni. Oku akukona ukunyanzelwa ngokuzikhethela, kwaye akukho nto iphosakeleyo. Enye imeko echaphazelekayo equka ukuxubusha kwenjongo kunye nokungafaneleki kwenyuka kwinkqubo-mali exhomekeke ngokugqithiseleyo kwiimfuno zedatha.
Ukuba ngalinye isebe elijongene negalelo lalo kuhlahlo-lwabiwo-mali lungaba luhle ngendlela yokuba abaphathi ababandakanyekayo kwisebe ngalinye baxhomekeke kwiingxelo zabo zohlahlo lwabiwo-mali, kodwa umgangatho walezi ziphumo zihlukahluka ngokubanzi ukusuka kwisebe ukuya kwiSebe. Ukunyanga okulungileyo kwile ngxaki kukulungelelaniswa kohlahlo lwabiwo-mali kumasebe ngamanye kwaye kugxininiswa ngakumbi kulawulo oluhlahlo lwabiwo-mali.