Iimfuno zeNgxelo yohlahlo lwabiwo-mali kunye neNkcazo yokuKhutshwa kweCash
Uhlahlo lwabiwo-mali lweeBhajethi
Uhlahlo lwabiwo-mali lubalulekile kuba lunceda umnini-shishini ulawula inkunzi ye- intanethi yenkampani. Abanini-shishini bamele baqulunqe uhlahlo lwabiwo-mali nganye nyanga, nangona abanye abanikazi bezorhwebo bakhetha ukulungiselela uhlahlo lwabiwo-mali lwekota. Unokucinga ngebhajethi yemali njengesixhobo semali esifutshane; ayifanelekanga ngaphandle kwesitatimende esibanzi sokuhamba kwemali kwaye ngoko ke kulula, kwaye ukhawuleze ukulungiselela. Ichaza ukuba yimalini imali yakho eqingqiweyo eyayifumanayo kwaye ingakanani imali ekhuphayo. Ixwebhu lohlahlo lwabiwo-mali, ngoko ke, litsho ukuba imali engakanani ikhona kwiqumrhu ekupheleni kwenyanga nganye.
Ukuba uhlahlo lwabiwo-mali lubonisa ukwanda kwintengo-mali yokusebenza, ungasebenzisa ukongeza ukunciphisa iindleko zokusebenza-ngokubuyisela imali ebolekileyo, umzekelo. Ukuba uhlahlo lwabiwo-mali lubonisa ukwehla kwintengo-mali yokusebenza, ungadinga ukufumana indlela yokwandisa imali ekhoyo-ngokudweba kwinqanaba lekhredithi, ukukhupha umboleko webhanki okanye ukufaka imali .
I-Factoring, ekhethekileyo kwimveliso yembatho, iquka ukuthengisa ii-akhawunti zakho ezifunyenwe kwisaphulelo kumntu wesithathu. Ngenxa yokuba iqela lokubamba iqela lithatha ubunini bemali efunyenweyo kumnini-shishini, ngoko ke ukhangela abathengi bakho kunokuba yinkampani yakho yokuhlawula, yindlela efanelekileyo yokuphakamisa inkunzi xa imeko yakho yekhredithi ingenakho ukuxhasa imboleko.
Umzekelo wohlahlo lwabiwo-mali
Nantsi into elula yokubhalwa kwebhajethi ibonakala ngathi:
| Imithombo yeCash | |
| Ukuqalisa imali | $ 6,000 |
| Ukuthengisa imali | $ 4,000 |
| Ixabiso lokuthengisa | $ 2,000 |
| Iimali ezifunyenweyo eziqokelelwayo | $ 12,000 |
| Ingxowa-mali iyonke | $ 24,000 |
Ukusetyenziswa kweCash | |
| Izinto | $ 4,000 |
| Sebenzi | $ 6,000 |
| Ulungiswe phezulu | $ 3,000 |
| Ukuthengisa kunye noLawulo | $ 3,000 |
| Ukuthengwa kwempahla | $ 2,000 |
| Iyonke imali esetyenziswayo | $ 18,000 |
| Cash Net | $ 6,000 |
Kulo mzekelo, ukuphela kwemali ekhoyo (i-$ 24,000) idlula imali yokuphela esetyenziswayo (i-$ 18,000) eyi-$ 6,000, emele imali ekhoyo ekhoyo kunye nenkokhelo yokuqala yemali kwinyanga elandelayo.
Ingxelo yeNgxowa-mali
Ingxelo yeNgqikembeko yeeNgxowa-mali iyisitatimende esiphezulu esilungiselelwe kunye neNkcazo yeNgeniso kunye ne- Balance Sheet . Ngokuqhelekileyo, iNkcazo yeNgxowa-mali yeNgxowa-mali iyisethulo esisemthethweni sezinto zemboleko kunye neebhanti ezichazwe kwibhajethi yemali. Ibukeka kwiimithombo ezifanayo kunye nokusetyenziswa kwemali echazwe kwixwebhu lohlahlo lwabiwo-mali kwixesha elide, ngokuqhelekileyo ekupheleni kwekota yezimali kunye nokuphela konyaka.
Ulwahlulo phakathi kohlahlo lwabiwo-mali kunye neNkcazo yeNgqikembe yemali
Enye yeentlukwano phakathi kohlahlo lwabiwo-mali kunye neNkcazo yeNgxowa-mali yeeNgxowa-mali kukuba iinkampani zikawonkewonke, ingxelo ye-cash flow flows inxalenye yesitatimende semali efunekayo kufuneka ukuba ilungiswe kwaye ihanjiswe ngokwemigangatho ye- FASB. IBhodi yeMigangatho).
Nangona kungenakunyulwa ngokomthetho, ezininzi iifom zokubhala zilungiselela iingxelo zemali kwiinkampani zangasese zihambelana nemigangatho efanayo ye-FASB.
Omnye umahluko omkhulu phakathi kwexesha elifutshane lohlahlo lwabiwo-mali kunye nexesha elide leNgxelo yeCash flows kukuba okokugqibela kubandakanya ukwehla kwexabiso . Nangona ixabiso lokunciphisa ixabiso litshintshi indawo yenkxaso yemali, inkcitho yangempela yenkampani ibhalise ukuhla kwexabiso lexabiso lempahla yezoshishino ngokuhamba kwesikhathi.
Ukuze ukwazi ukulawula ngokwaneleyo inkampani, umnini-shishini omncinci kufuneka alungiselele iingxelo zezimali rhoqo kwaye azihlalutye ngokucophelela.