"Iingxowa-mali zingasongela kakhulu abanikazi bamashishini amancinci," kusho uRaman Chadha, umlawuli oyintloko weCleman Entrepreneurship Centre eYunivesithi yakwaDePaul.
"Lwam amava amashishini amancinci awaziyo ukuphatha amanani."
Isicwangciso sakho sesicwangciso semali siya kubhala izinto ezintathu eziqhelekileyo: ingxelo yemali engenayo, ibhalansi kunye nenkokhelo yokuhamba kwemali, ngasinye sinamanani amaninzi. Oku kulandelayo kuyinkcazo ebanzi yokudala izicwangciso zezezimali kwaye ayihloswanga ukuba yi-akhawunti epheleleyo yeenkcukacha zemali oya kuyidinga.
Inkcazo yeNgeniso
Ingxelo engenayo ibonisa indlela inzuzo okanye ukulahleka okulindele ukuba unayo kunyaka. Amashishini amatsha, iingxelo zengeniso kufuneka zityhuke ngenyanga okanye ngekota. Ibhizinisi kwiminyaka yesibini ukuya kweyesihlanu yokusebenza kufuneka ibe neengxelo zengeniso zonyaka okanye zonyaka, ingxelo yoLawulo lweZimashishini ezincinci.
Ingxelo engenayo ibandakanya:
- Imali engenayo: "Ukukhula kwemali rhoqo kuya kuthatha ixesha elide kunokuba ulindele," Chadha. "Kukulungele ukuba ube nolondolozo olungakumbi" ekuqikeleleni kwakho, utsho.
- Iindleko: Kuquka iindleko zokusebenza ezifana neendleko zokubonelela, iireti kunye nemivuzo; iintlawulo zemboleko, kuquka inzala; kunye neentlawulo zabacebisi, kubandakanywa amagqwetha kunye nabagcini-zimali.
- Iindleko zeeMpahla ezithengiswayo: Iindleko zokuthengisa, ukuvelisa nokuzisa imveliso yakho kwimarike. IShishini leNkonzo kaninzi aliyidingi le nto.
- Inzuzo eninzi: Ukuthengisa kwakho kuthintela zonke iindleko ezihambelana ngqo nalabo bathengisayo.
- Inzuzo yokuSebenza: Inzuzo yenkampani yakho emva kokunciphisa iindleko zakho zokusebenza ukusuka kwinzuzo enkulu.
Inzuzo Yenzuzo: Ibalwa ngokukhupha iindleko zenkampani yakho kwiindleko ezipheleleyo.
Inzuzo engenayo phambi kweNtlawulo: Inani lemali engenayo efunyenwe phambi kokuba irhafu ithathwe.
Inzuzo engenayo emva kweNtlawulo: Imali engenayo yentlawulo ehlawulwayo.
I-Balance Sheet
Isalathisi isinikeza isicatshulwa sonyaka semali yezoqoqosho. Amanani amaninzi abhalwa ngomhla omnye. Ukuba awusebenzi shishini, i-American Express icebisa ukuba udale iphepha lokulinganisela kwiimpahla zakho kunye namatyala akho.
Isalathisi siquka:
- Iimpahla ezikhoyo: Kubandakanywa imali, i-inventory, iimali ezifunyenweyo njenge-credit kunye nezinye iintlawulo ezifunekayo kwinkampani, kunye nexabiso elithile. Izinto eziphathekayo ziquka uomatshini, ipropati kunye nenzuzo. Zizinto ezingenako ukukhawuleza ziguqulwe zibe yimali.
- Amatyala: Amatyala emfutshane-futshane afaka iintlawulo ezizayo ezifana nemirholo kunye nomvuzo, ngenxa yeeakhawunti ezihlawulwayo, ezo iintlawulo ezifunekayo ngeenkonzo, kunye neerhafu ezifunekayo. Iimbopheleleko zexesha elide ziquka iintlawulo zamatyala kunye neebhonkce ngenxa yokugqibela emva konyaka.
Ubulungisa: Utyalo-mali kunye nokugcinwa kwemali. Ukugcinwa kwemivuzo, ebizwa ngokuba yixabiso elifanelekileyo, ukulinganisela utyalo-mali ngokukhupha amatyala kwimpahla.
Ukunyuka kweeMali
Ukucwangcisa ukuhamba kwemali yakho yenkampani kunokuba ngumsebenzi onzima, kodwa luyimfuneko ebalulekileyo yababolekisi abanokuthi bafuna ingcamango yemali eya kufuneka uyihlawule imali. Iingcali ezininzi, ukuhamba kwemali apho i-raber idibana nayo indlela ngokuthatha isigqibo sokuba ukuba ishishini liphilile.
Iziphumo zokuhamba kwemali ziquka:
- Ukungena kwemali: Oku kubonisa ukuba kukho imali engakholelwa ukuba iya kuza kwi shishini lakho. Ngokubanzi kusekelwe kwiziganeko zakho zokuthengisa kunye neemali ezifunyenweyo, ukuba zikhona.
- I-cash Outflow: Ezi ziindleko zemali ezilindelekileyo. Qinisekisa ukuqwalasela naluphi na ukwanda kwindleko kwiindleko, njengomqeshwa ophakamisayo okanye ukwanda kwerente.
Ukuveliswa kwemali yakho kuya kubakho ukuphuma kwakho kwemali ekhutshwe kwi-cash flow.
Zonke ezi fomula ziyinkimbinkimbi, ngoko cinga ukuqesha umgcini-mali ukuba ancede ekudaleni izicwangciso zoshishino lwakho.
Ehlelwe nguAlyssa Gregory.