Uhlahlo lwabiwo-mali yinkampani yinkqubo yokulungiselela iinkcazo zemali ezicacileyo ezibandakanya ixesha elizayo kwixesha elizayo. Inkampani ebeka iithagethi zoshishino kwiziphumo ezilindele ukufezekiswa kulo nyaka wezimali ozayo. Emva koko kubhala kwifomathi evumela ukuba inkampani idibanise nendlela ekulindeleke ngayo ukwenza imali ngokuchasene nemiphumela yayo yemali yonke unyaka.
Ixesha lohlahlo lwabiwo-mali
Uhlahlo lwabiwo-mali luyakulungelelaniswa okufutshane, ububanzi obuphakathi, okanye ixesha elide. Ixesha lexesha eliqhelekileyo lohlahlo lwabiwo-mali lingaba inyanga, ikota, kunye nonyaka. Uhlahlo lwabiwo-mali lufanele luphuhlise iiseti ezinengqiqo kunye neenjongo ezifikelelekayo zenkampani, isebenzise idatha kunye neengcamango ezisekelwe kwiziphumo zembali, ukuqondisisa ulawulo, nolwazi lweemeko zangaphakathi nezangaphandle ezichaphazelayo okanye iimpembelelo. Ngokomzekelo, uhlahlo lwabiwo-mali luxelela abasebenzi ukuba iinjongo zabo zokuthengisa ziphi, kwaye xa zikulindeleke ukuzifezekisa.
Uhlahlo lwabiwo-mali kunye neNgxelo yeMali
Uhlahlo lwabiwo-mali luhlala luqala inyathelo lokuqala lenkampani ekubikezelweni kwezemali . Ibhajethi yekhampani ibonisa iinjongo zemali kunye neenjongo zezimali. Isibikezelo semali, ngelixa kusekelwe kwisabelomali, iiprojekthi ezibonakalayo ngokwenene, okanye into eyenziwa yinkampani iya kwenzeka.
Iziphumo ezibikezelweyo zifaniswa nenyanga nganye, ikota kunye nonyaka ngokuchasene nokusebenza kwangempela kwenkampani, ngelixa uhlahlo lwabiwo-mali luqhubeka lubonakalisa apho inkampani ifuna ukuya khona kwikamva.
Kubalulekile ukuhlakulela imbono ekhangele phambili kwiinkcazo ezintathu zemali; i-balance sheet, isitatimende sokuhamba kwemali, kunye nesitatimenti se ngeniso.
Abanye banokulungiselela uhlahlo lwabiwo-mali ukuphuma kwiminyaka emihlanu, kodwa umgangatho webhajethi ubandezeleka ngenxa yexabiso lokungaqiniseki ngaphezu kweminyaka emihlanu.
Uninzi lwabanini bezoshishino luqala ngeebhajethi ezifaka ingeniso kunye neendleko zokuseka isitatimende se ngeniso yenkampani. Kodwa ezinye iintlobo zohlahlo lwabiwo-mali nazo ziyimfuneko kwinkampani. Ngokomzekelo, kufuneka kwakhona ukuba uprose izinga lempahla kunye namatyala okulindele ukuba ube nalo kwixesha elizayo, njengoko kuboniswe kwiphepha le-balance sheet.
Ngokubhekiselele kwingxelo yokuhamba kwemali , kubaluleke kakhulu ukuquka oku kubhajethi. Ukucwangcisa ukuhamba kwemali kubaluleke kakhulu ukuqinisekisa ukuba inkampani ihlala ihlala kwindawo efanelekileyo yokuhamba kwemali kwaye ikwazi ukuhlangabezana neembopheleleko zayo zesikweletu esifutshane. Ukuba unokuhlakulela uhlahlo lwabiwo-mali oluhle, unako ukulawula okungakumbi ukuhamba kwemali yakho , ebaluleke kakhulu kwi-firm firm yakho ukuze ihlawule iibhilikhwe ngexesha elifanelekileyo.
Iintlobo zoLwabiwo-mali kwiShishini elomeleleyo
Iinkampani kaninzi ziba ne-"master" ibhajethi ethatha iinjongo zemali yalo msebenzi. Ukongeza, iqumrhu lingavelisa ibhajethi epheleleyo kwizinga lesibini. Ngokuxhomekeke kwiimfuno zayo kunye nobunzima, iqumrhu liza kuququzelela eyongezelelweyo, uhlahlo lwabiwo-mali olufunekayo ukulungelelanisa ingeniso ejoliswe kuyo kunye neendleko kwiindawo ezinzima zoshishino.
Ezi zintathu iintlobo ezibalulekileyo zokuhlawula uhlahlo lwabiwo-mali amafama amaninzi agxininisa kubandakanya uhlahlo lwabiwo-mali , uhlahlo lwabiwo-mali, kunye nohlahlo lwabiwo-mali.
Ezinye iinkalo zebhajethi zikhona kodwa ezi zintathu zibeka isiseko esicacisiweyo.
Uhlahlo lwabiwo mali. Uhlahlo lwabiwo-mali ludala isicwangciso seendleko ezinkulu kwenkampani yezoshishino. Uhlahlo lwabiwo-mali luchaza ixabiso elimisiweyo eliqingqiweyo eliqingqiweyo kufuneka lityalomali, njengezakhiwo ezintsha okanye izixhobo ezibiza. Yinkqubo yohlahlo lwabiwo-mali okanye ukuqikelela iindleko zokufumana, ukwandisa, nokubuyisela impahla ehleliweyo.
Ukuba nebhajethi echanekileyo yempahla emikhulu, ixabiso elininzi elinomdla wonyaka unjengezakhiwo, izixhobo, izixhobo kunye nezinto ezifanayo kubalulekile ngenxa yokutsalwa kwezimali ezinkulu kunye nobomi balezi ntlobo zeempahla. Ukuba wenza iphutha ekuhlahloleni uhlahlo lwabiwo-mali, lunokukuhlasela ixesha elide.
Uhlahlo lwabiwo-mali. Uhlahlo lwabiwo-mali, olufomathiweyo njengesitatimende se ngeniso, luyakhiwa ngokuqala ngokubikezela kweevenkile.
Uhlahlo lwabiwo-mali lwexabiso lokuthengisa elincinci leendleko zeempahla kunye nokuthengisa, jikelele, kunye neendleko zolawulo ngokugqithiseleyo kuphelela kwi-net profit. Kuhlahlo lwabiwo-mali, jonga oko ufunayo kwingeniso yokuthengisa kunye neendleko iinkampani eziza kubakho ukuxhasa lelo nqanaba lokuthengisa ngeli xesha lifikelela kwinjongo yakho.
Uhlahlo lwabiwo-mali. Uhlahlo lwabiwo-mali lwemali lubonisa ukufakwa kwemali emiselweyo (iirisithi okanye imithombo) kunye nokuphuma kwemali (iindleko okanye ukusebenzisa). Uhlahlo lwabiwo-mali lwemali lubonisa ukuba inkampani iya kuba nemali eyaneleyo yokuqhubeka nokudibana neendleko zayo zenyanga kwixesha elihlahlobiweyo. Ukuba akunjalo, uhlahlo lwabiwo-mali lwemali luyakubonakalisa xa uboleka kunye nokuba ungakanani, ukuba unayo imali eyaneleyo yokudibana neendleko.