ISicwangciso seMali seCandelo loShishino
Ekupheleni kwesicwangciso sakho sezo shishino , kodwa icandelo lecwangciso lezemali liqendu elinquma ukuba ingxaki yakho yebhizinisi iyasebenza, kwaye liyinxalenye ebalulekileyo ekuqaliseni ukuba isicwangciso sakho siyakwazi ukutsala nayiphi na imali-mali. lakho shishini.
Ngokwenene, icandelo lecwangciso lezemali liqukethe iinkcazo ezintathu zezimali, ingxelo yemali engenayo , ukuveliswa kweemali kunye ne- balance sheet kunye nenkcazo emfutshane / uhlalutyo lwezi nkcazo ezintathu.
Eli nqaku liza kukukhokelela ekulungiseleleni nganye yezi nkcazo zemali ezintathu. Okokuqala, nangona kunjalo, kufuneka uqokelele kunye nedatha yezemali oyifunayo ngokuvavanya iindleko zakho.
Cinga ngeendleko zeshishini lakho njengoko liphuliwe kwiindidi ezimbini; iindleko zakho zokuqalisa kunye neendleko zakho zokusebenza.
Zonke iindleko zokufumana ishishini lakho kwaye liqhubeke ukuya kwinqanaba leendleko zokuqala. Ezi ndleko zingabandakanya:
- Imirhumo yokubhalisa ishishini
- Ilayisenisi yoshishino kunye neemvume
- Ukuqala i-inventory
- Irente idizithi
- Iintlawulo eziphantsi kwepropati
- Iintlawulo eziphantsi kwezixhobo
- Umbutho usethe iirhafu
Oku kuyimodeli nje yokuhlawula iindleko; lwakho uluhlu luya kwandisa ngokukhawuleza xa uqala ukubhala phantsi.
Iindleko zokusebenza ziindleko zokugcina ibhizinisi lakho liqhuba . Cinga ngezi zinto njengento oza kufuneka uyihlawule ngenyanga. Uluhlu lwakho lweendleko zokusebenza luquka:
- Imivuzo (eyimivuzo kunye nabasebenzi)
- Ukuhlawula okanye ukuhlawula imali
- ZoThutho
- Izixhobo
- Iimpahla ezingekasilwa
- Ukugcina
- U sasazo
- UkuPhakanyiswa
- Iintlawulo zemboleko
- Unikezo lwe-ofisi
- Ukugcinwa
Kwakhona, oku kuluhlu olukhethiweyo ukuba uhambe. Emva kokuba uluhlu lwakho lweendleko zolawulo luzalisekile, isixa-mali siya kukubonisa oko kuya kukuhlawula ukuba ugcine ibhizinisi lakho liqhutywa ngenyanga.
Yandisa le nombolo ngo-6, kwaye uneenyanga ezintandathu ukuqikelela kweendleko zakho zokusebenza. Bese ukongeza oku kwixabiso lakho lokuqalisa iindleko, kwaye uza kuba nomfanekiso we-ballpark weendleko zakho zokuqalisa ezipheleleyo.
Ngoku makhe sijonge ukubeka izitatimende zemali kwisicwangciso sakho seshishini, ngokuqala ngeNkcazo yeNgeniso.
Inkcazo yeNgeniso
Ingxelo yeNgeniso yenye yeenkcazo ezintathu zezimali ezifunekayo ukuba zifakwe kwiCandelo leSicwangciso seMali kwisicwangciso soshishino.
Ingxelo yeNgeniso ibonisa imali yakho, iindleko kunye nenzuzo kwithuba elithile. Ingumfanekiso weshishini lakho elibonisa ukuba okanye ishishini lakho lingenakuncedo ngexesha elo xesha; Imali - Iindleko = Inzuzo / Ukulahleka.
Nangona amafama asungulwe ngokuqhelekileyo akhiqiza inkcazo yeNgeniso nganye kwikota yezimali, okanye nakunye unyaka ngamnye wezimali , ngenjongo yesicwangciso soshishino , iNkcazo yeNgeniso kufuneka yenziwe ngokuphindaphindiweyo-nyangazonke kunyaka wokuqala.
Nantsi itemplate yeNkcazo yeNgeniso kwikota yokuqala kwi-ishishini elisekelwe kwiinkonzo. Ilandelwa ngcaciso malunga nendlela yokulungelelanisa le template yeNgeniso yeNgeniso kwi-ishishini elisekelwe kwimveliso.
| UJan | Feb | Mar | Iyonke | |
| INGXELO | ||||
| Iinkonzo | ||||
| Inkonzo 1 | ||||
| Inkonzo 2 | ||||
| INkonzo 3 | ||||
| Inkonzo 4 | ||||
| IiNkonzo ezipheleleyo | ||||
| Ezahlukeneyo | ||||
| Inzala yeBhanki | ||||
| Iyonke idibeneyo | ||||
| IMALI YENYAKA | ||||
| IIMVIWO | ||||
| Iindleko ezizodwa | ||||
| Izinto | ||||
| Izixhobo zokusebenza | ||||
| Umvuzo (umnini) | ||||
| Imivuzo | ||||
| Inkcitho ye Pension | ||||
| Iindleko zoMbuyekezo zabasebenzi | ||||
| Iindleko eziPhezulu eziPheleleyo | ||||
| Jikelele kunye noLawulo (G & A) | ||||
| IiNkcazo kunye neNkundla yeMali | ||||
| Ukupapasha nokuPhakanyiswa | ||||
| Iingxaki ezimbi | ||||
| Imithwalo yeBhanki | ||||
| Ukunyuka kwexabiso kunye neMali | ||||
| IInshshu | ||||
| Inzala | ||||
| Ireyithi yeRhafu | ||||
| Ifowuni | ||||
| Izixhobo | ||||
| Iikomishoni zeKhadi leKhadi | ||||
| Iimboleko zeKhadi leKhadi | ||||
| Iyonke i-G & A | ||||
| IIMISELO ZEMALI | ||||
| INGXELO YENYAKA NGAPHAMBI KWAMATHAXA AMANYE | ||||
| IIMALI ZEMALI | ||||
| IMALI ENGENA EMVENI KOTSALWA | ||||
Azikho zonke iindidi kule Nkcazo yeNgeniso ziya kusebenza kwi shishini lakho. Shiya abo abangasebenzisiyo kwaye bongeze iindidi apho kuyimfuneko ukulungelelanisa le template kwi shishini lakho.
Ukusebenzisa le template njengenxalenye yesicwangciso soshishino, kuya kufuneka uyibeke njengetafile uze ugcwalise amanani afanelekileyo ngenyanga nganye (njengoko kuboniswe ngumgca "uludwe lwamagama nganye ngenyanga").
Ukuba uneshishini esekelwe kwimveliso, icandelo leNgeniso yeNkcazo yeNgeniso liya kukhangeleka. Ingeniso iya kuthiwa Intengiso, kwaye i-inventory idinga ukuba ibalwe. Nasi umzekelo obonisa indlela iindleko ze-inventory zibalwa ngayo kwicandelo leRevenue:
| UJan | Feb | Mar | Iyonke | |
| INGXELO | ||||
| Ukuthengisa | $ 3000 | $ 4,100 | $ 4,300 | $ 11,400 |
| Imali yempahla ezithengisiwe | ||||
| Ukuvula Inventory | $ 1000 | $ 1500 | $ 1500 | $ 4000 |
| Ukuthenga | $ 1000 | $ 1200 | $ 1200 | $ 3400 |
| UkuThuthwa | $ 200 | $ 300 | $ 350 | $ 850 |
| Minus Closing Inventory | - 1200 | - $ 1000 | - $ 900 | - $ 3100 |
| Ixabiso elipheleleyo leempahla ezithengiswayo | $ 1000 | $ 2000 | $ 2150 | $ 5150 |
| Inzala yokuqala phambi kokucuntsulwa | $ 2000 | $ 2100 | $ 2150 | $ 6250 |
Ingxenye yeNkcitho yeNkcazo yeNgeniso, nangona kunjalo, iyafana nethemplate endibonelele ngasentla.
Ngaba ulungele ukuqhubela phambili kwingxelo elandelayo yezemali oyifunayo ukuba uyifake kwicandelo leSicwangciso seMali kwisicwangciso sakho seshishini? Inkqubo yokuHlahla kweCash flow is next.
Ukunyuka kweCash Flow Projection
Ukunyuka kweCash Flow Projection kubonisa indlela imali ekulindeleke ukuba igqithise ngayo nakuphuma kwishishini lakho. Kuwe, ithuluzi elibalulekileyo lolawulo lokuhamba kwemali, ukukwazisa xa iindleko zakho ziphezulu okanye xa ufuna ukulungiselela ukutyalomali kwexesha elifutshane ukujongana nokugqithiswa kwemali. Njengengxenye yesicwangciso soshishino sakho, i-Cash Flow Projection iya kukunika ingcamango engcono kakhulu yendlela utyalo-mali oluthile olufuna ngayo .
Igosa leboleji yebhanki, i-Cash Flow Projection inikezela ubungqina bokuba ibhizinisi lakho liyimngcipheko enetyala lokuthenga ngetyala kwaye kuya kuba nekheshi ngokwaneleyo ukwenza ibhizinisi lakho libe ngumviwa olungileyo kumgca wekhredithi okanye mboleko yesikhashana .
Musa ukudibanisa ukuKhutshwa kweCash Flow kunye neNkcazo yokuSuka kweMali. Isitatimende seNkcazo yokuKhutshwa kweMali sibonisa indlela imali eye yaphuma ngayo nakwi-shishini lakho. Ngamanye amagama, ichaza ukuhamba kwemali okwenziwe ngaphambili. Ukunyuka kweCash Flow Projection kubonisa imali ekulindeleke ukuba yenziwe okanye iqhutywe kwixesha elikhethiweyo kwixesha elizayo.
Nangona zombini iintlobo zeengxelo ze- Cash Flow iingxelo zibalulekileyo izixhobo zokwenza izigqibo kumashishini, sithintele kuphela kwiCash Flow Projection kwisicwangciso soshishino. Uya kufuna ukubonisa iiprojekti ze-Cash flow Projections kwinyanga nganye ngaphezu kwexesha elilodwa njengenxalenye yeSicwangciso seMali seSicwangciso so shishino lwakho.
Kukho iingxenye ezintathu kwiCash Flow Projection. Inxalenye yokuqala ichaza iRevenue Cash Revenues. Faka inani lakho lokuthengisa eliqikelelwayo ngenyanga nganye. Khumbula ukuba ezi ziNgeniso zeCash; Uza kufaka kuphela iimpahla ezithengwa ngemali ngexesha lenyanga ojongene nayo.
Inxalenye yesibini yiNkokhelo yakho yeeMali . Thatha iindidi ezahlukeneyo zeendleko kwi-ledger yakho kwaye uluhlu lwemali yenkcitho omele ulindele ukuyihlawula loo nyanga inyanga nganye.
Ingxenye yesithathu yeCash Flow Projection yi-Reconciliation of Revenue Cash Revenue to Cash Releases. Njengoko igama elithi "ukuxolelana" lisikisela, eli candelo liqala nge-balance balance which is carryover kwimisebenzi yenyanga yangaphambili. Iimbuyekezo zenyanga zamanje zongezwa kulo mgaqo-mali; Ukuhlawulwa kweenyanga ezikhoyo kususwa, kwaye ukuhlawulelwa kwemali yokuhamba kwemali kuqhutyelwa kwinyanga ezayo.
Nantsi itemplate ye-Cash Flow Projection ongayisebenzisa kwisicwangciso sakho seshishini (okanye kamva xa ishishini lakho liphakama kwaye liqhuba):
| UJan | Feb | Mar | NgoMatshi | UCanzibe | NgoJuni | |
| INGXELO YEMALI | ||||||
| Imali evela kwiiNtengiso zeMveliso | ||||||
| Imali evela kwiiNkonzo zentengiso | ||||||
| INGXELO YEMALI YEMALI | ||||||
| UKUHLAZIWA KWEMALI | ||||||
| Iintlawulo zentlawulo kwi-Trade Suppliers | ||||||
| Ulawulo luyila | ||||||
| Imivuzo kunye neMvuzo | ||||||
| Ukunyuswa kweendleko ezihlawulwayo | ||||||
| IiNtlawulo zoBugcisa | ||||||
| Ukuhlawula / Ukuhlawulwa kwemali | ||||||
| Inkokhelo | ||||||
| Intlawulo yeThutho | ||||||
| Iintlawulo zeeNkonzo | ||||||
| ZONKE IZINTO ZEMALI | ||||||
| UKUHAMBA KWEMALI | ||||||
| UKUVALISWA KWENKCAZO YEMALI | ||||||
| UKUQALA KWEMALI YOKUQALA | ||||||
Kuphi:
INKQUBO YOKUPHILA = IIMALI ZEMALI YEMALI YONKE - IMALI YOKUSEBENZISWA KWEMALI
UKUVALWA KWENKQUBO YOKUPHILA KWENKQUBO = UKUVALWA KWEMALI YOKUQALA KWENYAKA yangaphambili
UKUVALWA KWENKCAZO YOKUQALA = UKUVALISWA KWENKQUBO YOKUPHILA KWEMALI YOKUHLAWULA
Kwakhona, ukusebenzisa le template kwi shishini lakho, kuya kufuneka ucime kwaye udibanise iintlobo ezifanelekileyo zeNgeniso kunye neNtlawulo ezisebenza kwishishini lakho.
Ingozi enkulu xa kuhlanganiswa i-Cash Flow Projection ixhomekeke ekuthengiseni ngexabiso lakho lokuthengisa. Inqaku likaTerry Elliott, i- 3 Izindlela zokuThengisa ukuThengisa , kuya kukunceda ukuba ugweme oku kwaye unikeze inkcazo ecacileyo malunga nendlela yokwenza ingxelo ngokuchanekileyo yokuthengisa kwi-Cash Flow Projections.
Xa usuzalise iiprojance zakho zeCash Flow, sekuyisikhathi sokuqhubela phambili kwi-Balance Sheet.
I-Balance Sheet
I- Balance Sheets yileyokugqibela yeengxelo zezimali omele uzingenise kwiCandelo leSicwangciso seMali kwisicwangciso soshishino. I-Balance Sheet ibonisa umfanekiso wezoshishino lakho ngokufanelekileyo kwindawo ethile ngexesha. Isishwankathela yonke idatha yezimali malunga nebhizinisi lakho, ukuphula loo datha kwiindidi ezi-3; iimpahla, amatyala kunye nokulingana.
Ezinye iinkcazo zokuqala:
Ii- asethi zizinto ezibonakalayo zexabiso lemali eziphantsi kweenkampani.
Umthwalo ityala elifunekayo kumboleki-nkampani.
Ulwahlulo ngumlinganiselo woxolo xa iimfanelo ezipheleleyo zikhutshwa kwii-asethi ezipheleleyo .
Ukugcinwa kwemivuzo kuyimali egcinwe yinkampani yokwanda, oko kukuthi ayihlawulwa njengezabelo.
Imali ekhoyo yangoku iyingeniso zonyaka-mali ukuya kutshatyalali lomhla (umvuzo - indleko yokuthengisa kunye neendleko).
Zonke i-akhawunti kwi- General Ledger yakho ichazwe njengexabiso, umthwalo okanye ukulingana. Ubudlelwane phakathi kwabo buboniswa kulo mlinganiso: Iimpahla = Amatyala + Amaxabiso .
Ngeenjongo zesicwangciso sakho sezo shishino , uza kudala iProgram ye-Balance Sheet ejolise ukushwankathela ulwazi kwiNkcazo yeNgeniso kunye neengxelo zeCash Flow. Ngokuqhelekileyo ishishini lilungisa i-Balance Sheet kanye ngonyaka.
Nantsi itemplate yeStatshi yeBhalance ongayisebenzisa kwisicwangciso sakho seshishini (okanye kamva xa ishishini lakho liphakama kwaye liqhuba):
| IMISEBENZI | $ | IZIMPILO | $ |
| Iimpahla zangoku | Amatyala angoku | ||
| Inkcitho kwiBhanki | Ii-akhawunti Ezibhatalekayo | ||
| Imali esecaleni | Iholide ehlawulwayo | ||
| Cash Net | Imali yentlawulo ehlawulwayo | ||
| Inventory | Iimpahla zeMpahla | ||
| Ii-akhawunti zamkelekile | Pension ehlawulwayo | ||
| I-inshurensi ehlawulwe | Amanyano ahlawulwayo | ||
| Iimpahla ezikhoyo zangoku | Zonyango ezihlawulwayo | ||
| Abasebenzi Abahlawulelwayo | |||
| Irhafu / yePhondo Intlawulo ehlawulwayo | |||
| Izinto ezimile: | Iimali ezikhoyo zangoku | ||
| Umhlaba | |||
| Izakhiwo | Ixesha elide | ||
| Ukuncipha | Imali-mboleko yexesha elide | ||
| Umhlaba kunye neZakhiwo | Mortgage | ||
| Iimali ezide zexesha elide | |||
| Izixhobo | |||
| Ukuncipha | IZILUNGELO ZONKE | ||
| Izinto zokusebenza | |||
| EQUITY | |||
| UKUSEBENZA | |||
| Ubungakanani bemizi - Inkunzi | |||
| Umnini - Uluhlu | |||
| Umrholo ogciniwe | |||
| U kuzuza kwangoku | |||
| Imali epheleleyo | |||
| ZONYAKA | |||
| IIMALI ZONKE | IZINTO EZIPHUMELEKILEYO KUNYE NOKWENZA | ||
Kwakhona, le template ngumzekelo weendidi ezahlukeneyo zeempahla kunye namatyala anokufaka isicelo kwi shishini lakho. Iphepha lokuBhalisa liya kuvelisa iakhawunti ozibekisile kwi- General Ledger . Ungadinga ukuguqula iindidi kwi-template ye-Balance Sheet ngasentla ukuze ihambelane neyeshishini lakho.
Xa usuqedile i-Balance Sheet yakho, ulungele ukubhala uhlalutyo olutshanje lweengxelo ezintathu zezimali. Xa ubhala le mihlathi yokuhlalutya, ufuna ukuwagcina ube mfutshane kwaye ugubungele iingqamaniso, kunokuba ubhale uhlalutyo olunzulu. Izitatimende zezimali ngokwazo (iSitatimende seNgeniso, ukuHlahla kweeNgxowa-mali, kunye ne-Balance Sheet) ziya kufakwa kwisiHlomelo seSicwangciso sakho seShishini.