Indlela eSebenzayo eSebenzisiweyo ekuSebenzisweni kweNkcazo yokuThuthukiswa kwemali?
Indlela echanekileyo yokuphuhlisa isitatimende sokuhamba kwemali isebenzisa iiklasi ezinkulu zemali efumanekayo kubathengi njengendawo yokuqala. Ingxelo yonke iirisithi ekhompyutheni yokusebenza kwemali yokuphuma kwemali evela kuyo nayiphi na imithombo, kubandakanywa abathengi. Okulandelayo, indlela echanekileyo ingxelo zonke iintlawulo zemali okanye ukuhlawula kwi-section yokusebenza yesitatimende sokuhamba kwemali . Imizekelo yokuhlawulelwa iya kuba iintlawulo kubasebenzi, ababoneleli, imisebenzi kunye nokunye. Nayiphi na inzala enkampani ehlawule ngetyala elihlawulwayo lichazwe kunye nayo yonke irhafu yentlawulo ehlawulwe kweli candelo. Ukusebenzisa indlela echanekileyo, ufikelela kunye nayo, ngokukodwa iirisithi ezichithwayo kunye nokuhlawulwa kwemali kunye nesibalo sakho sokugqibela yimali yokuhamba kwemali evela kwimisebenzi.
Ziziphi Iingxaki Ngeendlela Ezizodwa?
Enye yeengxaki ngendlela echanekileyo yokulungiselela iNkcazo yeNgqikembeko yeeMali yinqanaba lezinto eziyinkimbinkimbi ezifunekayo.
Ukuba lakho ishishini lincinci, ke uluhlu lwakho lwamasheyithi kunye neentlawulo zemali yinto elula. Njengoko ishishini liba likhulu kwaye likhulu, cinga ngomzuzwana zonke iirisiti zemali kunye neentlawulo zemali ezivela kwimithombo eyahlukileyo eya kufuneka ibhalwe. Indlela echanekileyo iya kuba yinkimbinkimbi, yingakho ininzi yeenkampani zisebenzisa indlela engekho ngqo yokuphuhlisa isitatimende sokuhamba kwemali.
Enye ingxaki kunye nobunzima beendlela ezichanekileyo kukuba zonke iintengiselwano zengxelo zichaphazela ii-akhawunti ezimbini. Ukongeza kwinkimbinkimbi yazo zonke iinkcitho zemali onokujamelana nazo ukuba usebenzisa indlela echanekileyo , ukuthengiswa kwemali nganye kukuchaphazela enye i-akhawunti njengempahla, i-akhawunti efunyenweyo, okanye abanye kwaye kufuneka uthabathe iakhawunti ezo akhawunti xa uhlakulela inkcazo yemali yokuhamba ngeendlela ezichanekileyo.
Ifomathi yeCandelo lokuSebenza leSitatimende sokuKhutshwa kweMali esebenzisa indlela echanekileyo
Indlela echanekileyo ikwabizwa ngokuba yindlela yemali yengeniso . Ifomathi elula yendlela echanekileyo ibheka into enje:
Ukuhamba kwemali kwiRevenue
I-Minus: Intlawulo yeNtlawulo yeeNdleko
Ulingana: Ingeniso Ngaphambi kweNgeniso yeMali
I-Minus: Intlawulo yeNtlawulo yeMali yeNgeniso
Ulingana: Ukuhamba kweNkcitho yeMali evela kwimisebenzi yokuSebenza
Izinto zokuqala zomqolo ezimbini, ukuhamba kwemali evela kwingeniso kunye neentlawulo zemali kwiindleko, zixhomekeke kwiingxaki zobunzima obuxubusha ngasentla.
Nasi umzekelo wenkxwaleko oya kuhlangana nayo. Masithi unika ingxelo kuyo yonke inkokhelo yakho kubaboneleli ngexesha. Ukongezelela ukugcina izinga leenkcukacha ezifunekayo ukwenza loo ndlela ngeendlela ezichanekileyo, kufuneka ugcine inqanaba elifanayo leenkcukacha kwezinye iingxelo ezimbini ezichaphazela ukuthengiselana - i- akhawunti yokuhlawula imali kunye neendleko zeempahla ezithengiswayo.
Xa ucinga ngawo wonke umthengi ngaloo ndlela, iinkampani ezimbalwa ziyakwazi ukulawula.
Nanku umzekelo omhle wophuhliso lwengxelo yokuhamba kwemali usebenzisa indlela echanekileyo.
Ifomathi yeSigaba sokuSebenza seSitatimende sokuKhutshwa kweCash ngokusebenzisa iSiNgqiqo esingekho ngqo
Ingcaciso yokulungiselela iNkcazo yeMali yokuSetyenziswa kweMali esebenzisa indlela echanekileyo ivela kwimithombo emithathu: iibhanti zokuqhathanisa zeminyaka emibili edatha yedatha eqinileyo, idatha evela kwingxelo yangoku engenayo yenkampani, kunye neenkcukacha ezikhethiweyo ezivela kwinqanaba eliqhelekileyo .
Ukusebenzisa indlela engathanga ngqo yokubala imali yemali evela kwimisebenzi yokusebenza kulula ukubala ngokusebenzisa le ndlela. Uthatha iNgeniso yeNgeniso evela kwingxelo yengeniso uze ungeze ukuhla kwexabiso. Emva koko ukhangele ibhalansi yokuqhathanisa kwaye urekhode utshintsho kwimvelaphi kwaye usetyenzise ifomathi yeakhawunti ye-asethi kunye namatyala.
Kulapho unayo - ukuhamba kwemali emisebenzi kwimisebenzi yokusebenza.
Isishwankathelo
Ibhodi leMigangatho yeMigangatho yezeMali (FASB) ikhetha indlela echanekileyo xa ilungiselela ingxelo yokuhamba kwemali.