Kaya mukufuna kugula masheya a kampani kapena kusanthula ndalama zake, ndikofunikira kuti muwerenge bwino zolemba zake zachuma.
Nkhaniyi ikuphunzitsani momwe mungawerengere ndondomeko yazachuma ya kampani mosavuta.
Kotero tiyeni tilowe molunjika mu izo.
Kodi Financial Statements ndi chiyani?
Ndemanga zachuma ndi zolemba zomwe zimafotokoza momwe kampani ikugwirira ntchito komanso momwe ndalama zimagwirira ntchito. Mabungwe aboma, makampani owerengera ndalama, ndi zina zotero, nthawi zambiri amasanthula zikalata zandalama kuti atsimikizire zolondola komanso misonkho, ndalama, kapena kuyika ndalama.
Zomwe zili munkhani yazachuma zitha kusiyanasiyana kutengera bungwe.
Koma zomwe zimachitika kwambiri ndi ndalama, zotetezedwa zogulika, zosungira, ngongole zanthawi yochepa, ngongole zanthawi yayitali, maakaunti omwe amalandilidwa, maakaunti omwe amalipidwa, komanso kutuluka kwandalama kuchokera pakuyika, kugwiritsa ntchito, ndi ntchito zandalama.
Kufunika Kwa Ndemanga Zachuma
Zolemba zachuma zimapereka chidziwitso cha momwe kampani imayendera malinga ndi ndalama zake. Limapereka chidziwitso pa kukula ndi njira zopezera ndalama za kampani, mtengo wopangira bizinesi, momwe imagwirira ntchito bwino ndi ndalama, komanso mtundu wa katundu ndi ngongole zake.
Kuphatikiza apo, ali ndi chidziwitso chonse chofunikira kuti muwone momwe kampani ingawonere bwino kapena molakwika.
Zotsatira za kampaniyo ziyenera kufananizidwa ndi za omwe akupikisana nawo mumakampani omwewo powunika ndondomeko yazachuma kuti ayang'ane zomwe zikuchitika. Muyeneranso kufananiza nthawi zingapo za kampani.
Komanso, kuwerenga zolemba zachuma kungakhale kopindulitsa kwambiri kwa eni mabizinesi ang'onoang'ono. Mutha kusankha momwe mungakulitsire bizinesi yanu ndikuwononga ndalama podziwa komwe ndalama za kampani yanu zili.
Tiyeni tiwone momwe tingamvetsetsere mwachangu komanso mosavuta ma statement azachuma.
- Dongosolo la ndalama likuwonetsa ndalama zomwe kampani yanu imapeza komanso mtengo wake pakapita nthawi.
- Ndondomeko ya kayendetsedwe ka ndalama imawonetsa momwe ndalama zimagwirira ntchito kapena ndalama zomwe zimachokera ndi kutuluka.
- Katundu wa kampani yanu, mangawa anu, ndi ndalama zomwe muli nazo zikuwonetsedwa patsamba loyenera. Document imalankhula za "buku lofunika" la bungwe. Mutha kulingalira zazinthu zomwe zilipo komanso momwe zathandizira patsiku linalake.
Kupatula nthawi yowerenga ndikumvetsetsa zolemba zanu zachuma kungakuthandizeni kuyendetsa bizinesi yanu moyenera ndikupanga zisankho zabwino za tsogolo la bizinesi yanu.
Choncho, tiyeni tiyambe ndi ndondomeko zosiyanasiyana zachuma ndi momwe tingawerengere bwino.
Mapepala Oyesa
Mawuwa amathandiza kudziwa katundu wa kampaniyo, mangawa ake, ndi ndalama zake panthawi inayake. Balance sheet ikhoza kukupatsani chithunzithunzi cha thanzi lazachuma la kampani ndikukuthandizani kuti muwone momwe ikugwirira ntchito.
Nayi equation yowerengera: Katundu = Ngongole + Eni ake Equity.
- Zosowa ndi mayunitsi omwe kampani ili nawo ndi mtengo wochulukira.
- Zolakwa khalani pansi ndi ndalama zomwe bungwe lamangamanga. Izi zikuphatikizapo ndalama zolipirira, zolipirira ngongole, lendi ndi zothandizira, ma bond omwe ali ndi ngongole, ndi misonkho.
- Eni eni zimatengera mtengo wamakampani. Kuchuluka kwa ndalama kudzasiyidwa ngati katundu yense walembedwa mochulukira ndipo ngongole zonse zalipidwa. Ndalamazi ndi za eni masheya, omwe angakhalenso eni nyumba kapena osunga ndalama zaboma.
Zolemba sizimangopereka zambiri zazomwe zikuchitika, ndichifukwa chake tiyenera kuyang'ananso zandalama zina, kuphatikiza phindu lazachuma ndi ndalama, kuti timvetsetse momwe kampani ilili.
Chiwerengero Chuma
Dongosolo la ndalama limaphatikizapo ndalama zomwe kampani amapeza, ndalama zomwe amawononga komanso ndalama zonse zomwe amapeza pakanthawi inayake. Ndondomeko ya ndalama ingakuthandizeni kuwunika momwe kampani ikugwirira ntchito ndikuzindikira zomwe zikuchitika. Kuti mumvetse phindu kapena kutayika kwa kampani, muyenera kumvetsetsa mawu otsatirawa ndi matanthauzo ake omwe amabwera pansi pa ndondomeko ya ndalama.
- Malipiro- Kuchuluka kwa ndalama zomwe bizinesi imapanga.
- Zowonongeka- Kuchuluka kwa ndalama zomwe kampani imawononga pantchito zake.
- COGS kapena Mtengo wa Katundu Wogulitsidwa- Mtengo wazinthu zomwe zimafunikira kupanga chilichonse chomwe bizinesi ikugulitsa.
- Zotuluka zonse- Ndalama zonse mutachotsa COGS.
- Phindu pamaso pa msonkho - Imatanthawuza kupindula kwa ntchito yochotsa ndalama zomwe sizikugwira ntchito.
- Ndalama zonse- Zimatanthawuza ndalama zonse zomwe kampani imapeza popanda kuchotsera ndalama zilizonse kapena misonkho.
- EPS (Zopeza pagawo)- Imawerengedwa ndi ndalama zonse zomwe zimagawidwa ndi kuchuluka kwa magawo omwe atsala.
- Kusokonezeka kutanthauza kuchuluka kwa katundu, monga zida zakale, zatsika mtengo pakapita nthawi.
- Phindu patsogolo pa chiwongola dzanja, misonkho, kutsika, ndi: kubweza ndalama, kapena EBITDA
Kudziwa bwino magawowa kungakuthandizeni kumvetsetsa kukhazikika kwachuma kwa kampani.
Ndondomeko Yoyenda Ndalama
Ndemanga ya kayendedwe ka ndalama ikuwonetsa ndalama zomwe kampani imalowa ndikutuluka kwa nthawi inayake. Ndemanga ya kayendedwe ka ndalama imatha kukuthandizani kuwunika kuchuluka kwamakampani komanso kuthekera kolipira ngongole zake.
Mayendedwe a ndalama ali ndi ntchito zitatu:
- Zochita - Zimatanthawuza kulowetsa ndi kutuluka kwa ndalama chifukwa cha kuyang'anira kampani ndi kupanga malonda a katundu kapena ntchito. Kusintha kulikonse ku ndalama, maakaunti omwe amalandiridwa, kutsika kwamitengo, zosungira, ndi maakaunti omwe amalipidwa amaphatikizidwa ndi ndalama zochokera ku ntchito. Mndandanda wazomwe zachitikazi uli ndi malipiro, malipiro a msonkho pa ndalama, malipiro a chiwongoladzanja, malipiro a lendi, ndi ndalama zomwe amapeza pogulitsa katundu kapena ntchito.
- Zochita Zamalonda - Zimatanthawuza kutulutsa kwandalama ndi kutuluka kuchokera kumabizinesi akampani kupita kukuchita bwino kwanthawi yayitali. Gululi likuphatikizapo malipiro aliwonse okhudzana ndi kuphatikiza kapena kupeza, kupeza kapena kugulitsa katundu, ngongole zoperekedwa kapena kulandiridwa kuchokera kwa ogulitsa, ndi ngongole zamakasitomala. Kuphatikiza apo, gawo ili likuphatikizanso kugula zinthu zokhazikika monga katundu, zomera, ndi zida (PPE). Mwa kuyankhula kwina, kusintha kwa ndalama, zipangizo, kapena katundu kumagwirizana ndi ndalama zochokera kuzinthu zogulitsa.
- Ntchito Zachuma-Ndalama zomwe zimagwiritsidwa ntchito pazandalama zimaphatikizapo malipiro omwe amaperekedwa kwa omwe ali ndi masheya komanso ndalama zomwe amapeza kumabanki kapena osunga ndalama. Ngongole, kubweza kwa magawo, kubweza masheya, kubweza ngongole, kubweza ngongole, ndi ngongole zonse ndi zitsanzo za ntchito zopezera ndalama.
Zochita zazikulu zitatu zamakampani zikuphatikizidwa m'gululi, ndipo ndondomeko yoyendetsera ndalama imagwirizanitsa ndondomeko ya ndalama ndi banki pa chilichonse.
Kutsatira katundu kapena ntchito zomwe kampaniyo imachita, ntchito zake zimalongosola momwe ndalama zimayendera, kuphatikiza ndalama zomwe amapeza ndi zowononga. Kuchita Investing ndi kuchuluka kwa ndalama kuchokera pogula kapena kugulitsa katundu pogwiritsa ntchito ndalama zaulere m'malo mwa ngongole. Katundu monga nyumba ndi zomangidwa, magalimoto, kapena ma patent angakhale akuthupi kapena osagwirika—ndalama zochokera ku ngongole ndi ndalama zogulira zinthu.
Kuthekera kwa kampani kukulitsa ntchito zake ndikukhalabe okhazikika pazachuma kumawonetsedwa ndikuyenda bwino kwandalama, ndichifukwa chake ndikofunikira kuti kampaniyo ipitirire ndalama zomwe zimapeza pafupipafupi.
Kusanthula kwamasamba ndi ziganizo zamandalama ndikofunikiranso chifukwa kayendetsedwe kabwino ka kampani sikumatanthawuza kuti ndi yopindulitsa. Ndikofunika kumvetsetsa kuti kutuluka kwa ndalama ndi phindu ndi zinthu ziwiri zosiyana.
Komanso, kudziwa zigawo zitatu za ndondomeko zachuma. Kumvetsetsa momwe mungawerenge lipoti lapachaka la kampani ndikofunikira.
Report Annual
Makampani aboma akuyenera kufalitsa lipoti lapachaka kwa omwe ali ndi masheya omwe amafotokoza momwe amagwirira ntchito komanso zachuma.
Malipoti apachaka nthawi zambiri amagwiritsa ntchito mkonzi ndi nkhani kufotokoza ntchito za kampani, zizindikiro, ndi zomwe akwaniritsa kudzera mu zithunzi, infographics, ndi kalata yochokera kwa CEO. Poyerekeza ndi malipoti azachuma paokha, amapatsa eni ake masheya, osunga ndalama, ndi ogwira ntchito kumvetsetsa bwino za masomphenya ndi zolinga za kampani.
Ndemanga ya ndalama za kampani, banki, ndi ndondomeko ya kayendedwe ka ndalama zonse zikuphatikizidwa mu lipoti lapachaka ndi mkonzi. Kuphatikiza apo, imapereka zidziwitso m'magawo osiyanasiyana komanso zokambirana ndi kasamalidwe ka oyang'anira (MD&A), mfundo zowerengera ndalama, komanso zambiri zamabizinesi owonjezera.
Zoletsa za Statement
Ngakhale malipoti azachuma amapereka zambiri zokhudzana ndi kampani, ali ndi zoletsa zina. Otsatsa ndalama nthawi zambiri amafika pamalingaliro osiyanasiyana okhudza kupambana kwachuma kwa kampani chifukwa cha kumasulira kwa mawuwo momasuka.
Mwachitsanzo, osunga ndalama ena angakonde kugulidwanso kwa masheya, pomwe ena angakonde kuwona kuti ndalamazo zikuyikidwa kuzinthu zanthawi yayitali. Wogulitsa ndalama wina angaone kuti ngongole ya kampani ndi yovomerezeka, pamene wina angapeze kuti ngongole ya kampaniyo ikukhudzana ndi ngongole.
Kukulunga
Kuyang'ana ndikumvetsetsa zolemba zandalama kungakupatseni chidziwitso chofunikira chokhudza kampani, monga:
- Ngongole zomwe zidachitika komanso kuthekera kobweza.
- Zopeza kapena zotayika kwa kotala kapena chaka china.
- Ngati phindu lakwera kapena kutsika poyerekeza ndi nthawi zowerengera zakale.
- Ndalama zoyendetsera ntchito, makamaka zikasiyana ndi ndalama zomwe zimaperekedwa ndi ndalama zoterezi.
- Ogwira ntchito atha kupindula powerenga ma balance sheet, ma statement a ndalama, ma statement a ndalama, ndi malipoti apachaka. Koma owerengera ndalama, osunga ndalama, omwe ali ndi masheya, ndi utsogoleri wamakampani ayenera kudziwa bwino za thanzi la bungwe.
Uwu ndi mwayi wabwino kwambiri kuti muyambe kuwerenga maakaunti anu azachuma. Ikhoza kukupatsani chidziwitso chamtengo wapatali pa thanzi lanu lazachuma.
Tsopano popeza mukudziwa zoyambira, mutha kuyamba kuwerenga zolemba zachuma molimba mtima. Ndikuchita pang'ono, mudzatha kupeza zidziwitso zamtengo wapatali zomwe zingakuthandizeni kupanga zisankho zabwino zazachuma.
Siyani Mumakonda