Yiyiphi iNgxelo yokuHlalwa kweNkcazo yoLuntu oluPhakathi
Uhlalutyo lwenkcazo yemali yengeniso oluqhelekileyo luchaza yonke into emgca kwingxelo yengeniso njengepesenteji yokuthengisa.
Ukuba uneminyaka engaphezu kweyodwa yedatha yezemali, unokuqhathanisa iingxelo zemali engenayo ukuze ubone inkqubela yakho yemali. Olu hlobo lokuhlalutya luya kukuvumela ukuba ubone indlela imali engenayo kunye nenkcitho kwiintlobo ezahlukeneyo zeendleko zitshintsha ukususela kunyaka omnye ukuya olandelayo.
Xa ubonisa izinto zengeniso yengeniso njengepesenteji yokuthengiswa komlinganiselo, kulula ukuthelekisa ingeniso kunye neendleko kwaye uqonde imeko yezimali yenkampani. Uhlalutyo oluqhelekileyo sisixhobo esilungileyo ukuthelekisa iinkampani zobukhulu obuhlukeneyo okanye ukuthelekisa iminyaka eyahlukeneyo yedatha kwenkampani efanayo, njengale mzekelo olandelayo.
Uhlalutyo olusisiseko oluqhelekileyo alukho nje ngeenkcazo njengendlela yokuhlaziywa komsebenzi usebenzisa izibalo . Akuboneleli ngeenkcukacha ezaneleyo zokwenza izigqibo ezithintekayo zokutyalomali. Kubaphathi beemashishini amancinci abangenayo imfundo emiselweyo ekulawuleni kwezezimali, nangona kunjalo, uhlalutyo olubonakalayo lunikeza indlela elula yokuba bahlalutye iingxelo zabo zezimali.
Uhlalutyo lweRevenue ye-XYZ, Inc.
Iingxelo ezimbini zengeniso kwitheyibhile elingezantsi, i-XYZ, Inc., ziza ngo-2011 no-2012. Makhe sijonge kwaye sibone indlela i-XYZ, Inc. eyenziwe ngayo kule minyaka mibini.
Okokuqala, sibona ukuba ukuthengiswa kwenyuka ukususela ngo-2011 ukuya ku-2012, ngoko okokuqala okokuqala kuluphawu oluhle lwe-XYZ. Kuya kuba kuhle ukungazi ukuba kuthengiswa kangakanani ukuthengisa.
Ngokujonga kwi-statement engenayo, unokubona ukuba ukuthengiswa kwatshintshwa ngama-110,000, ukusuka kwi-$ 1,000,000 ukuya kwi-1,110,000 yezigidi. Ekubeni senza uhlalutyo olulinganayo lwesayizi, sifuna izinga lokukhula kwimali elithengiswa njengepesenti. Ifomula yokubala izinga lokukhula yile ilandelayo:
Inani loKhula = Inani kwixesha lokuphela kwexesha elifanelekileyo - Ixabiso ekuqalekeni รท Ixabiso ekuqaleni kwexesha elide X 100
apho kulo mzekelo:
Inani lokukhula = i-1,110,000- $ 1,000,000 / $ 1,000,000 X 100 = 11% .... ukuthengisa kwanda ngo-11% ukususela ngo-2011 ukuya ku-2012
Uhlalutyo lweendleko ze-XYZ, Inc.
Okokuqala, iindleko zeempahla ezithengiswa ngeshishini loshishino liye landa ukusuka ngo-2011 ukuya ku-2012 . Iindleko zeempahla zithengiswa ngokuqhelekileyo ziquka indleko ezithe ngqo kunye neendleko zokuthenga iimveliso ezenziwe yinkampani. Esinye isizathu seendleko zeempahla ezithengisiwe zikhulile kukuba ukuthengiswa kuye kwenyuka, kodwa nanku kubaluleka okubalulekileyo.
Ingxelo eqhelekileyo yemali engenayo ibonisa ukuba ipesenteji yeendleko zokuthengisa zeempahla zithengisiwe. Oku kuthetha ukuba indleko zeendleko ezichanekileyo kunye nokuthengwa kuye kwenyuka. Oku kubonisa ukuba iqumrhu kufuneka lizame ukufumana izinto eziyimpumelelo ngexabiso eliphantsi kwaye zinciphise iindleko zayo ngqo ukuba kunokwenzeka.
Ingongoma elandelayo kwisitatimende semali esifanayo esifanele siyihlalutye inzuzo yokusebenza okanye inzuzo ngaphambi kwentlawulo kunye neerhafu (EBIT).
Inzuzo yokusebenza yenye yezona zibalo ezibalulekileyo ongazihlalutya kuba ibonisa impilo yoshishino lomgaqo-siseko wequmrhu.
Wonke amashishini kufuneka athengise into ethile, nokuba yinkonzo okanye umkhiqizo. Imali engenayo ekuthengiseni iimveliso okanye iinkonzo ziya kuboniswa ngenzuzo yokusebenza. Ukuba iyancipha, yintoni na kwimeko ye-XYZ, Inc., oko kuthetha ukuba kukho imali encinci kubani-masinini nakwezinye iinjongo ukuba ulawulo oluqinileyo lufuna ukufezekisa. Kukwajongwa kwakhona ngababoleki (njengebhanki) xa kuhlolwa ingozi yenkampani.
Kwimeko ye-XYZ, Inc., inzuzo yokusebenza iye yehla kwi-17% ngo-2011 ibe yi-7.6% ngo-2012. Sinokubona izizathu zokunciphisa. Okokuqala, iindleko zeempahla zithengiswa. Iindleko zokuthengisa kunye nezolawulo kunye nokuhla kwexabiso .
I-firm ingaba ithenge ezinye izinto ezikhoyo . Iintengiso zeeentengiso ziye zanda ngenxa yokuqesha abasebenzi abatsha bokuthengisa.
Ingongoma elandelayo yokuhlalutya yinkcitho engekho yenkampani efana neendleko zenzalo. Iindleko zenzalo zihlawulwa kwityala lenkampani. Ingxelo engenayo ingasitshelanga ukuba ityala liphi na inkampani, kodwa ekubeni ukuhlaziywa kwenyuka, kunengqiqo ukucinga ukuba i-firm yathengisa ixabiso elitsha kunye neetyala lokusebenzisa imali . Iindleko zenzalo zandisiwe ngenxa yoko. Eli qumrhu lingathengisa ixabiso elitsha ngexesha elingafanelekanga njengoko iindleko zeempahla ezithengiswayo zaphakama ngexesha elifanayo.
Emva koko, sijonge inzuzo yomnatha . Inzuzo encinci iyancipha ukusuka kuma-8.4 ekhulwini kwii-sales ukuya kuma-2.4 ekhulwini ekuthengiseni. Oku kuncitshiswa kancinci kunyaka owodwa kwaye, ukuba inkampani inabanikazi bamasheya, baya kubashiya babuze imibuzo engalunganga. Ingumqondiso ocacileyo kubaphathi ukuba kufuneka ufumane umbane kwiindleko ezandayo zeempahla ezithengiswayo kunye neendleko zokuthengisa ezandisiweyo kunye neendleko zolawulo . Ukuba kukho nayiphi na impahla echanekileyo engathengiswa, ulawulo kufuneka lucinge ngokuthengisa kwabo ukunciphisa kokuhla kwexabiso kunye neendleko zemali kwi-matyala. Oku kufuneka kukuncedise isitatimende sabo sesingeniso esifanayo ngo-2013.
Uhlalutyo loLuntu oluqhelekileyo lwe-XYZ, Inc.
| Isiteyithimenti sengeniso | 2011 | % | 2012 | % |
| Intengiso | $ 1,000,000 | 100% | $ 1,110,000 | 100% |
| Imali yempahla ezithengisiwe | 500,000 | 50% | 650,000 | 58.5% |
| Umvuzo oNinzi | $ 500,000 | 50% | $ 460,000 | 41.5% |
| Ukuthengisa nokuThengiswa kweNdleko | 250,000 | 25% | 265,000 | 23.9% |
| Ukuhla kwexabiso | 80,000 | 8% | $ 110,000 | 10% |
| Inzuzo yokuSebenza (EBIT) | $ 170,000 | 17% | $ 85,000 | 7.6% |
| Inzala | $ 30,000 | 3% | $ 40,000 | 3.6% |
| Imivuzo Ngaphambi kweerhafu | $ 140,000 | 14% | $ 45,000 | 4% |
| Intlawulo (.40) | $ 56,000 | 5.6% | $ 18,000 | 1.6% |
| Imali engena emveni kotsalwa | $ 84,000 | 8.4% | $ 27,000 | 2.4% |