Nokuba ufuna ukuthenga izitokhwe zenkampani okanye uhlalutye iimali zayo, kubalulekile ngokulinganayo ukufunda iingxelo zayo zemali kakuhle.
Eli nqaku liza kukufundisa indlela yokufunda inkcazo yemali yenkampani ngokulula.
Ngoko masingene ngqo kuyo.
Zithini iiNkcazo zeMali?
Iingxelo zemali ngamaxwebhu achaza ukusebenza kwenkampani kunye nokusebenza kwemali. Imibutho karhulumente, iinkampani zocwangciso-mali, njl.njl., rhoqo ziphicotha iingxelo zemali ukuqinisekisa ukuchaneka kunye neenjongo zerhafu, ezemali, okanye zotyalo-mali.
Izinto zomgca kwingxelo yemali zinokwahluka ngokuxhomekeke kumbutho.
Kodwa ezona ziqhelekileyo ziquka imali, izibambiso ezithengiswayo, uluhlu lwempahla, ityala lexeshana elifutshane, ityala lexesha elide, ii-akhawunti ezifunyenweyo, ii-akhawunti ezihlawulwayo, kunye nokuhamba kwemali ukusuka kutyalo-mali, ukusebenza kunye nemisebenzi yokuxhasa ngemali.
Ukubaluleka kweeNkcazo zeMali
Iingxelo zemali zinika ingqiqo kwindlela eqhuba ngayo inkampani ngokwemali yayo. Inika ukuqonda kubungakanani kunye nendlela yokwenza ingeniso yenkampani, iindleko zokuqhuba ishishini, impumelelo esebenza ngayo ezinkozo, kunye nobume be-asethi namatyala ayo.
Ngaphaya koko, ziqulathe lonke ulwazi oluyimfuneko ukuvavanya ukuba inkampani inokubona ngokufanelekileyo okanye kakubi kangakanani na iipateni.
Iziphumo zenkampani kufuneka zithelekiswe nezo zikhuphisana nazo kwishishini elifanayo xa zivavanya iingxelo zemali ukukhangela iindlela. Kuya kufuneka uphinde uthelekise amaxesha amaninzi enkampani.
Ngaphezu koko, ukufunda iingxelo zemali kunokuba luncedo olukhulu kubanini bamashishini amancinci. Unokukhetha indlela yokwandisa ishishini lakho kwaye uchithe izixhobo ngokwazi ukuba imali yenkampani yakho ime phi.
Makhe sihlolisise indlela yokuqonda ngokukhawuleza nangokulula iingxelo zemali.
- Ingxelo yengeniso ibonisa ingeniso kunye neendleko zenkampani yakho ngokuhamba kwexesha.
- Ingxelo yokungena nokuphuma kwemali yenkampani ibonisa indlela ephuma ngayo imali yenkampani okanye ukungena nokuphuma kwemali.
- Ii-asethi zenkampani yakho, amatyala, kunye ne-equity zibonisiwe kwiphepha lomncono. Olu xwebhu luchaza “ixabiso lencwadi” yequmrhu. Unokucinga ngezibonelelo ezikhoyo kunye nendlela eziye zaxhaswa ngayo ngomhla othile.
Ukuthatha ixesha lokufunda nokuqonda iingxelo zakho zemali kunokukunceda ukuba uqhube ishishini lakho ngempumelelo kwaye wenze izigqibo ezingcono malunga nekamva leshishini lakho.
Ke, masiqale ngeenkcazo zemali ezahlukeneyo kunye nendlela esinokuzifunda ngokuchanekileyo.
Ishiti yokudibanisa izibalo
Le ngxelo inceda ukwazi ii-asethi zenkampani, amatyala, kunye ne-equity ngexesha elithile. I-balance sheet inokunika umfanekiso wempilo yemali yenkampani kwaye ikuncede uvavanye ukunyibilika kwayo.
Nantsi i-equation yobalo: Ii-asethi = Amatyala + Nokulingana kwabanini.
- impahla ziiyunithi eziphethwe liqumrhu ezinexabiso elithe kratya.
- Amatyala hlala phantsi nemali eyityala iqumrhu kubatyali. Oku kuquka iindleko ezingekahlawulwa, iintlawulo zamatyala, irenti kunye nezinto eziluncedo, iibhondi ezityalwayo, kunye neerhafu.
- Ukulingana kwabanini ibhekisa kwixabiso elishiyekileyo lequmrhu. Isixa semali siyakushiyeka ukuba zonke ii-asethi zibhaliswe ngokugqithisileyo kwaye onke amatyala ahlawulwe. Le mali yeyabanini zabelo, abanokuba ngabanini bezindlu okanye abatyali-zimali bakarhulumente.
Ingxelo ayinikezi yodwa ulwazi malunga nentsingiselo, yiyo loo nto kufuneka sijonge ezinye iinkcazo zemali, kunye neengxelo zenzuzo yemali kunye nengeniso, ukuqonda imeko yemali yenkampani ngokupheleleyo.
Isiteyithimenti sengeniso
Ingxelo yengeniso ibandakanya ingeniso yenkampani, iindleko, kunye nomvuzo oshiyekileyo wexesha elithile. Ingxelo yengeniso ingakunceda uvavanye ukusebenza kwemali yenkampani kwaye uchonge iintsingiselo. Ukuqonda inzuzo okanye imeko yelahleko yenkampani, kufuneka uqonde la magama alandelayo kunye neentsingiselo zawo eziza phantsi kwengxelo yengeniso.
- Ingeniso– Isixa semali eyenziwa lishishini.
- Iindleko-Imali echithwa yinkampani kwimisebenzi yayo.
- I-COGS okanye Iindleko zeeMpahla eziThengisiweyo-Ixabiso lezinto ezifunekayo ukwenza nantoni na ishishini elithengisayo.
- Inzala yokuqala phambi kokucuntsulwa– Iyonke ingeniso emva kokutsalwa kwe-COGS.
- Inzuzo phambi kweerhafu – Ibhekisa kwinzuzo yokusebenza exhuzula iindleko ezingasebenziyo.
- Ingeniso epheleleyo– Ibhekisa kwingeniso epheleleyo yenkampani ngaphandle kokutsala naziphi na iindleko okanye iirhafu.
- EPS(Ingeniso ngesabelo ngasinye)– Ibalwa ngengeniso yeNet yahlulwe ngenani lilonke lezabelo ezingekahlawulwa.
- Ukuhla kwexabiso ibhekisa ekubeni ingakanani i-asethi, njengesixhobo esiphelelwe lixesha, eye yehla ngayo ngokuhamba kwexesha.
- Inzuzo phambi kwenzala, iirhafu, ukuhla, kunye: amortization, okanye EBITDA
Ukwazi kakuhle la macandelo kuya kukunceda uqonde uzinzo lwemali yenkampani.
Ingxelo yokuhamba kwemali
Ingxelo yokuhamba kwemali ekhoyo ibonisa ukungena nokuphuma kwemali yenkampani okwexesha elithile. Ingxelo yokungena nokuphuma kwemali inokukunceda ukuba uvavanye ubungakanani bemali yenkampani nokuba nako ukuhlawula amatyala ayo.
Ukungena kwemali kunemisebenzi emithathu:
- Imisebenzi yokusebenza – Ibhekisela ekungeneni nasekuphumeni kwemali ngenxa yokulawula inkampani kunye nokwenza ukuthengiswa kwempahla okanye iinkonzo. Naluphi na uhlengahlengiso kwikheshi, ii-akhawunti ezifunyenweyo, ukuhla kwexabiso, uluhlu lwempahla, kunye nee-akhawunti ezihlawulwayo zibandakanyiwe kwimali evela kwimisebenzi. Olu luhlu lwentengiselwano lubandakanya imivuzo, iintlawulo zerhafu kwingeniso, ukuhlawulwa kwenzala, ukuhlawulwa kwerenti, nemali efunyanwa ngokuthengisa izinto okanye iinkonzo.
- Imisebenzi yokuTyala – Ibhekisa kwimali engenayo kunye nokuphumayo kutyalo-mali lwenkampani ukuya kwimpumelelo yexesha elide yenkampani. Eli qela libandakanya naziphi na iintlawulo eziqhagamshelwe kwindibano okanye ukufumana, ukufumana okanye ukuthengiswa kwe-asethi, iimali-mboleko ezinikwe okanye ezifunyenwe kubaboneleli, kunye nemali-mboleko yabathengi. Ukongeza, le nxalenye ibandakanya ukuthengwa kwee-asethi ezisisigxina njengepropathi, izityalo, kunye nezixhobo (PPE). Ngamanye amazwi, utshintsho kutyalo-mali, izixhobo, okanye ii-asethi zinxulumene nemali evela kutyalo-mali.
- Imisebenzi yezeMali– Iimali ezisetyenziselwa ukuxhasa ngemali ziquka iintlawulo ezenziwa kubanini-zabelo kunye nemali efunyenwe kwiibhanki okanye kubatyali-mali. Iimali-mboleko, iintlawulo zezahlulo, ukuthengwa kwakhona kwesitokhwe, ukukhutshwa kwe-equity, ukuhlawulwa kwamatyala, kunye neemali-mboleko zonke ziyimizekelo yemisebenzi yokuxhasa ngemali.
Imisebenzi emithathu ebalulekileyo yenkampani ibandakanyiwe kolu didi, kwaye isitatimenti sokungena kwemali silungelelanisa ingxelo yengeniso kunye ne-balance sheet nganye.
Ukulandela iimpahla okanye iinkonzo ezisemgangathweni zenkampani, imisebenzi yokusebenza ichaza ukuhamba kwemali, kuquka ingeniso kunye neendleko. Umsebenzi wotyalo-mali kukungena kwemali evela ekuthengeni okanye ekuthengiseni ii-asethi usebenzisa ikheshi yasimahla endaweni yetyala. Ii-asethi ezifana izindlu ezithengiswayo, iimoto, okanye amalungelo awodwa omenzi wechiza asenokuba ngokoqobo okanye angabonakali—imali ephuma ematyaleni nakwimali elinganayo.
Isakhono senkampani sokwandisa imisebenzi yayo kunye nokugcina uzinzo kwezemali sibonakala kwindlela ephuma ngayo imali encumisayo, yiyo loo nto kufanelekile ukuba inkampani igqithise ingeniso eseleyo rhoqo.
Uhlalutyo lwamaphepha ebhalansi kunye neengxelo zengeniso nazo ziyimfuneko kuba ukuhamba kwemali okuqinisekileyo kwenkampani akusoloko kuthetha ukuba inenzuzo. Kubalulekile ukuqonda ukuba ukuhamba kwemali kunye nengeniso zizinto ezimbini ezahlukeneyo.
Ngaphandle koko, ukwazi amacandelo amathathu eengxelo zemali. Ukuqonda indlela yokufunda ingxelo yonyaka yenkampani kubalulekile.
Ingxelo yinyaka
Iifemu zikawonke-wonke kufuneka zipapashe ingxelo yonyaka kubaninizabelo echaza ubume babo bokusebenza kunye nemali.
Iingxelo zonyaka zihlala zisebenzisa umhleli kunye nengxelo ukubonisa ukusebenza kwenkampani, ibhenchmarks, kunye nezinto eziphunyeziweyo ngemifanekiso, i-infographics, kunye neleta evela kwi-CEO. Xa kuthelekiswa neengxelo zemali zomntu ngamnye, zinika abanini-zabelo, abatyali-mali, kunye nabasebenzi ukuqonda ngakumbi ngombono kunye neenjongo zenkampani.
Ingxelo yengeniso yenkampani, i-balance sheet, kunye ne-cash flow statement zonke zibandakanyiwe kwingxelo yonyaka nakuhlelo. Ukongeza, inikezela ngemibono kumacandelo ahlukeneyo kunye neengxoxo kunye nohlalutyo lwabaphathi (MD&A), imigaqo yobalo, kunye nedatha yomtyali-mali eyongezelelweyo.
Izithintelo zeNgxelo yeMali
Nangona iingxelo zemali zibonelela ngobutyebi bedatha malunga nenkampani, zinezithintelo ezithile. Abatyali-mali bahlala befikelela kwizigqibo ezahlukeneyo malunga nempumelelo yemali yenkampani ngenxa yokuvuleleka kweenkcazo.
Ngokomzekelo, abanye abatyali-mali banokuthanda ukuthengwa kwakhona kwe-stock, ngelixa abanye bangathanda ukubona ukuba imali ibekwe kwi-investment yexesha elide. Omnye umtyali-mali unokubona inqanaba letyala lenkampani njengelamkelekileyo, ngelixa omnye usenokufumanisa ukuba inqanaba letyala lenkampani linxulumene.
Ukuqhawula phezulu
Ukuphonononga kunye nokuqonda ezi rekhodi zemali kunokukunika ulwazi oluyimfuneko malunga nenkampani, efana nale:
- Amatyala afunyenweyo kunye nomthamo wokuhlawula.
- Umvuzo okanye ilahleko yekota okanye unyaka othile.
- Ukuba inzuzo inyukile okanye iwile xa kuthelekiswa namaxesha obalo-mali athelekiswayo kwixesha elidlulileyo.
- Iindleko zokusebenza, ngakumbi xa zithelekiswa nengeniso eveliswa zezo ndleko.
- Abasebenzi banokuzuza ngokufunda amaxwebhu omncono, iingxelo zengeniso, iingxelo zokuqukuqela kwemali, neengxelo zonyaka. Kodwa ababhali-mali, abatyali-mali, abanini-zabelo, kunye nobunkokeli benkampani kufuneka bazi kakuhle ngempilo yezemali yombutho.
Eli lithuba elihle kakhulu lokuba uqale ukufunda iiakhawunti zakho zemali. Inokukunika ukuqonda okuxabisekileyo kwimpilo yakho yezemali.
Ngoku ekubeni uyazi iziseko, ungaqala ukufunda iingxelo zemali ngokuzithemba. Ngokuziqhelanisa kancinci, uya kukwazi ukuqokelela ulwazi oluxabisekileyo oluya kukunceda wenze izigqibo ezingcono zotyalo-mali.
Shiya iMpendulo