Ukuphuhlisa uhlahlo lwabiwo-mali
Iindleko zokuthengisa nezokuphatha, ezaziwa nangokuthengisa, jikelele, kunye nokulawula (i-SG & A) iindleko, kuquka neendleko ezihambelana nokusebenza kwishishini jikelele, njengeendleko zokubambisa abasebenzi, ukuqeshisa, ukubonelela iofisi kunye nezinye izinto.
Inzuzo yenkxaso-mali yenkampani kunye nenkcazo yelahleko ziquka ezi ndleko kunye neengeniso zentengiso, indleko zeempahla ezithengiswayo kunye nezinye iindleko, ezifana nomdla kunye nokuhla kwexabiso.
Ziziphi iindidi zeendleko ezifanelekileyo?
Ukuthengisa nezindleko zokulawula zivela kwinkcazo yengeniso yenkampani, ngaphandle kweendleko zeempahla ezithengiswayo. Iindleko zeenkampani eziqhelekileyo ezivela kwi-accounting, zomthetho, ezithengisayo, ukuthengisa, izakhiwo kunye nezinye izinto zenkampani ziwela kulolu hlobo. Ezi ndleko zinokuthi zizinze okanye ziguquke; umzekelo, iikomishini zentengiso zixabiso lokuthengisa eziguquguqukayo kuxhomekeke kwinqanaba lokuthengisa abathengi abaphumelelayo. Nangona kunjalo, amandla okuthengisa afumana iimivuzo zemivuzo echanekileyo, ehlala efana naluphi na utshintsho kwizinga lokuthengisa. Isakhiwo seofisi okanye i-renti yokugcina ixabiso lokulawula, ngelixa iindleko zee-ofisi kunye neendleko zesevisi zibalwa njengeendleko zolawulo eziguquguqukayo.
Izinto ezihlawulelwayo ezihlala zingatshintshi ngokuhamba kwexesha, uhlahlo lwabiwo-mali ludinga kuphela ukuqikelela inani lemali, elimiselwe kunyaka ongaphambili kwaye lilungelelaniswe nayiphi na inguqu ecacileyo kwaye ihlukaniswe kwiigumbi okanye iinyanga ukuba zizalise uhlahlo lwabiwo-mali olutsha.
Xa ukwakhiwa kwebhajethi yeendleko eziguquguqukayo, kubalulekile ukusebenzisa inkqubo ejongene neendleko ezinokunyuka okanye ukunciphisa ngokubhekiselele kumgangatho wokuthengisa ngexesha elithile.
Ngokomzekelo, iindleko zentengiso yeentengiso ziyahluka nganye nyanga kusekelwe kwinani leeyunithi ezithengisiwe. Inkampani inokuba nabathengi abaninzi kwaye bathengise iiyunithi ezininzi ngexesha elithile. Iindleko zokuhamba zabasebenzi, ukuthengiswa kunye nokuthengiswa kungatshintsha ukusuka kwenyanga ukuya kutsho ngenxa yexesha lexesha, ukuveliswa kwemveliso emitsha, ukunyuka kwabasebenzi kunye nezinye iziganeko.
Inkqubo yoLungiselelo lohlahlo lwabiwo-mali
Ukulungiselela uhlahlo lwabiwo-mali, inkampani kufuneka iqale isigqibo malunga neyunithi yexesha ukusebenzisa. Uhlahlo lwabiwo-mali olubalwa rhoqo ngenyanga luba nenqanaba elifanelekileyo leenkcukacha ezifakwe kuyo, ngelixa ezinye iinkampani zikhetha uhlahlo lwabiwo-mali oluphezulu lwekota. Ekubeni ezinye zeendleko zeenkampani ziyahluka kunye neentengiso, inani elixelweyo kwiiyunithi eziza kuthengiswa liba yindawo yokuqala yebhajethi. Abahlalutyi baqokelela ulwazi ukuqikelela iindleko ezichasene neendleko nganye kwithengiselwano kwaye zisebenzise oku kuqhuba ukubala kweendleko zenyanga zonyaka-mali wexabiso-mali. Kwiindleko ezizinzileyo, iindleko zingeniswa kwisabelomali ngenyanga kwaye akukho tshintsho.
Umzekelo
I-ArtCraft Pottery Inkampani ikhiqiza izityalo zobugcisa obudumileyo. Ukuphuhlisa isahlulo seendleko ze-ArtCraft ye-Pottery, ukubalwa kuqale ngokuqikelelwa kwenani leeyunithi zobumbini iinkqubo zenkampani eziza kuzithengisa kwikota nganye yonyaka ozayo.
Inkampani iyazi, kwimbali yangaphambili, ukuba iindleko ze-S & A eziguquguqukayo ziphakathi kwe-0.10 nganye yunithi ithengiswe. Imivuzo engaguqukiyo ibiza i-$ 1,400 nganye ngekota. Inkampani iyaqikelela iindleko zentengiso kwiikota 1 ukuya kwi-4 njenge-$ 100, i-$ 200, i-800, kunye ne-$ 500, ngokulandelanayo, ngokusekelwe kwindleko yonyaka odlulileyo.
| Uhlahlo lwabiwo-mali lwe-Potter Ukuthengisa kunye noLawulo | ||||||
| Ikota | 1 | 2 | 3 | 4 | Unyaka | |
| Amanyathelo Okuthengiswayo | 1,000 | 1,200 | 1,500 | 2,000 | 5,700 | |
| Imirhumo e-S & A Iindleko nganye kwiYunithi | x0.10 | x0.10 | x0.10 | x0.10 | x0.10 | |
| Iindleko eziNinzi | $ 100 | $ 120 | $ 150 | $ 200 | $ 570 | |
| UkuThengiswa koThengiso kunye neNdleko zoLawulo: | ||||||
| Imivuzo | $ 1,400 | $ 1,400 | $ 1,400 | $ 1,400 | $ 5,680 | |
| Izixhobo | $ 50 | $ 50 | $ 50 | $ 50 | $ 200 | |
| Ukupapashwa | $ 100 | $ 200 | $ 800 | $ 500 | $ 1,600 | |
| Ukuhla kwexabiso | $ 150 | $ 150 | $ 150 | $ 150 | $ 600 | |
| Ixabiso elipheleleyo leMali | $ 1,720 | $ 1,820 | $ 2,420 | $ 2,120 | $ 8,080 | |
| Iindleko ze-S & A ezipheleleyo | $ 1,820 | $ 1,940 | $ 2,570 | $ 2,320 | $ 8,650 | |