Kungakhathaliseki ukuthi ufuna ukuthenga izitoko zenkampani noma uhlaziye izimali zayo, kubalulekile ngokufanayo ukufunda izitatimende zayo zezimali kahle.
Lesi sihloko sizokufundisa ukuthi usifunde kanjani isitatimende sezimali senkampani kalula.
Ngakho ake singene siqonde kukho.
Ziyini Izitatimende Zezimali?
Izitatimende zezimali ziyimibhalo echaza ukusebenza kwenkampani nokusebenza kwezimali. Izinhlangano zikahulumeni, izinkampani zokubala, njll., zivame ukuhlola izitatimende zezimali ukuze ziqinisekise ukunemba kanye nezinjongo zentela, ezezimali, noma zokutshala izimali.
Izinto zomugqa kusitatimende sezimali zingahluka kuye ngenhlangano.
Kodwa okujwayelekile kakhulu kuhlanganisa ukheshi, izibambiso ezithengisekayo, uhlu lwempahla, isikweletu sesikhathi esifushane, isikweletu sesikhathi eside, ama-akhawunti atholwayo, ama-akhawunti akhokhwayo, nokugeleza kwemali okuvela ekutshaleni imali, ekusebenzeni nasekuxhaseni ngemali.
Ukubaluleka Kwezitatimende Zezimali
Izitatimende zezimali zinikeza ukuqonda kokuthi inkampani iqhuba kanjani ngokwezimali zayo. Inikeza ukuqonda ngosayizi kanye nendlela yokwenza imali yenkampani, izindleko zokuqhuba ibhizinisi, ukusebenza kahle ephatha ngayo ukheshi, kanye nohlobo lwezimpahla zayo nezikweletu.
Ngaphezu kwalokho, ziqukethe lonke ulwazi oludingekayo ukuze kuhlolwe ukuthi inkampani ingabona kanjani ngempumelelo noma kabi noma yimaphi amaphethini.
Imiphumela yenkampani kufanele iqhathaniswe naleyo yezimbangi zayo embonini efanayo lapho ihlola izitatimende zezimali ukuze kubhekwe izitayela. Kufanele futhi uqhathanise izikhathi eziningi zenkampani.
Ngaphezu kwalokho, ukufunda izitatimende zezimali kungaba yinzuzo enkulu kubanikazi bamabhizinisi amancane. Ungakhetha ukuthi ungalikhulisa kanjani ibhizinisi lakho futhi usebenzise izinsiza ngokwazi ukuthi imali yenkampani yakho ikuphi.
Ake sihlole ukuthi singaziqonda kanjani ngokushesha futhi kalula izitatimende zezimali.
- Isitatimende semali engenayo sibonisa imali engenayo nezindleko zenkampani yakho ngokuhamba kwesikhathi.
- Isitatimende sokugeleza kwemali sibonisa isimo sokugeleza kwemali yenkampani noma ukungena nokuphuma kwemali.
- Izimpahla zenkampani yakho, izikweletu, nokulingana kuboniswa eshidini lebhalansi. Umbhalo ukhuluma “ngenani lencwadi” yenhlangano. Ungacabanga ngezinsiza ezikhona nokuthi zisekelwe kanjani ngosuku oluthile.
Ukuzinika isikhathi sokufunda nokuqonda izitatimende zakho zezezimali kungakusiza ukuthi uphathe ibhizinisi lakho ngempumelelo futhi wenze izinqumo ezingcono ngekusasa lebhizinisi lakho.
Ngakho-ke, ake siqale ngezitatimende zezimali ezehlukene nokuthi singazifunda kanjani ngokunembile.
Ibhalansi Ishidi
Lesi sitatimende sisiza ukwazi izimpahla zenkampani, izikweletu, nokulingana ngesikhathi esithile. I-balance sheet inganikeza isifinyezo sempilo yezezimali yenkampani futhi ikusize uhlole ukukwazi kwayo ukukhokhela izikweletu.
Nasi isibalo sokubala: Izimpahla = Izikweletu + Ukulingana Kwabanikazi.
- Amafa amayunithi inkampane engawaphethe anenani eliningi.
- Izikweletu hlala phansi nemali inkampane eyikweleta abakweletayo. Lokhu kuhlanganisa izindleko zokukhokhelwa ezisasele, izinkokhelo zezikweletu, indawo yokuhlala nezinsizakusebenza, amabhondi akweletwayo, nezintela.
- Ukulingana kwabanikazi isho inani lengqikithi yebhizinisi. Inani lemali lizosala uma zonke izimpahla zibhaliswe ngokweqile futhi zonke izikweletu zikhokhwa. Le mali ingeyabanikazi bamasheya, okungenzeka futhi kube abanikazi bezindlu zabo noma abatshalizimali bomphakathi.
Irekhodi alinikezi kuphela ulwazi mayelana nezitayela, yingakho kufanele sibheke ezinye izitatimende zemali, kanye nezitatimende zenzuzo yezezimali kanye nengeniso, ukuze siqonde isimo semali yenkampani ngokuphelele.
Isitatimende Somholo
Isitatimende semali engenayo sihlanganisa imali engenayo yenkampani, izindleko, nemali engenayo yonke yesikhathi esithile. Isitatimende semali engenayo singakusiza ukuthi uhlole ukusebenza kwezimali kwenkampani futhi ubone amathrendi. Ukuze uqonde isimo senzuzo noma sokulahlekelwa kwenkampani, udinga ukuqonda la magama alandelayo nezincazelo zawo ezingena ngaphansi kwesitatimende semali engenayo.
- Imali engenayo- Inani lemali eyenziwa yibhizinisi.
- Izindleko- Isamba semali inkampani eyisebenzisayo ekusebenzeni kwayo.
- I-COGS noma Izindleko Zempahla Ethengiswayo- Inani lezinto ezidingekayo ukuze kwenziwe noma yini ethengiswa ibhizinisi.
- Inzalo enkulu- Isamba semali engenayo ngemva kokudonsa i-COGS.
- Inzuzo ngaphambi kwentela – Kubhekiselwa kwinzuzo yokusebenza edonsa izindleko ezingezona ezokusebenza.
- Imali engenayo yonke- Kubhekiselwa emalini yonke yenkampani ngaphandle kokudonsa noma yiziphi izindleko noma izintela.
- I-EPS(Iholo ngesheya ngalinye)- Ibalwa ngemali engenayo yeNet ihlukaniswe ngenani eliphelele lamasheya asele.
- ukwehla isho ukuthi impahla, njengamathuluzi aphelelwe yisikhathi, yehle kangakanani ngokuhamba kwesikhathi.
- Inzuzo ngaphambi kwenzalo, izintela, ukwehla, kanye: nokukhokha imali, noma i-EBITDA
Ukuba nolwazi oluhle lwalezi zingxenye kungakusiza uqonde ukuzinza kwezezimali kwenkampani.
Isitatimende sokuhamba kwemali
Isitatimende sokungena nokuphuma kwemali sibonisa ukungena nokuphuma kwemali kwenkampani isikhathi esithile. Isitatimende sokugeleza kwemali singakusiza ukuthi uhlole ukuthi inkampani ingakwazi yini ukukhokha izikweletu zayo.
Ukugeleza kwemali kunemisebenzi emithathu:
- Imisebenzi yokusebenza - Kubhekiselwa ekungeneni nasekuphumeni kwemali okuwumphumela wokuphatha inkampani nokwenza ukuthengiswa kwezimpahla noma izinsiza. Noma yikuphi ukulungiswa emalini, ama-akhawunti atholwayo, ukwehla kwenani, i-inventory, nama-akhawunti akhokhelwayo afakiwe emalini evela emisebenzini. Lolu hlu lwemisebenzi luhlanganisa amaholo, izinkokhelo zentela ngemali engenayo, izinkokhelo zenzalo, izinkokhelo zerenti, nemali etholwayo ngokuthengiswa kwezimpahla noma amasevisi.
- Imisebenzi yokutshala imali – Kubhekiselwa ekungeneni nasekuphumeni kwemali etshaliwe yinkampani iye empumelelweni yesikhathi eside yenkampani. Leli qembu lihlanganisa noma yiziphi izinkokhelo ezixhumene nokuhlanganiswa noma ukutholwa, ukutholwa noma ukuthengiswa kwempahla, imalimboleko enikezwa noma etholwe kubahlinzeki, kanye nezimali mboleko zamakhasimende. Ukwengeza, le ngxenye ihlanganisa ukuthengwa kwezimpahla ezihlala unomphela njengezakhiwo, izitshalo, namathuluzi (i-PPE). Ngamanye amazwi, izinguquko ekutshalweni kwezimali, okokusebenza, noma izimpahla zihlobene nemali evela etshalweni.
- Ukusebenza Kwezezimali- Izimali ezisetshenziselwa ukuxhasa ngezimali zihlanganisa izinkokhelo ezenziwa kubanikazi bamasheya kanye nemali etholwe emabhange noma kubatshalizimali. Imali mboleko, izinkokhelo zezabelo, ukuthengwa kabusha kwesitoko, ukukhishwa kwezabelo, ukukhokhwa kwezikweletu, kanye nemalimboleko konke kuyizibonelo zemisebenzi yokuxhasa ngezimali.
Imisebenzi emithathu ebalulekile yenkampani ifakiwe kulesi sigaba, futhi isitatimende sokugeleza kwemali sivumelanisa isitatimende semali engenayo kanye neshidi lebhalansi ngayinye.
Kulandela izimpahla noma amasevisi ajwayelekile enkampani, imisebenzi yokusebenza ichaza ukuhamba kwemali, okuhlanganisa imali engenayo nezindleko. Umsebenzi wokutshala imali wukugeleza kwemali okuvela ekuthengeni noma ekuthengiseni izimpahla kusetshenziswa ukheshi wamahhala esikhundleni sesikweletu. Izimpahla ezifana ukuthengisa izindlu, izimoto, noma amalungelo obunikazi kungase kube okungokoqobo noma okungaphatheki—ukugeleza kwemali okuvela esikweletini nokuxhaswa ngezimali kokulingana.
Ikhono lenkampani lokukhulisa ukusebenza kwayo nokugcina uzinzo kwezezimali libonakala ekuhambeni nokuphuma kwemali okuhle, yingakho kukuhle ukuthi inkampani yeqe imali engenayo njalo.
Ukuhlaziywa kwamakhasi ebhalansi nezitatimende zemali engenayo nakho kuyadingeka ngoba ukungena kwemali okuhle kwenkampani akusho ngaso sonke isikhathi ukuthi kunenzuzo. Kubalulekile ukuqonda ukuthi ukungena kwemali kanye nenzuzo yizinto ezimbili ezihlukene.
Ngaphandle kwalokho, ukwazi izingxenye ezintathu zezitatimende zezimali. Ukuqonda indlela yokufunda umbiko wonyaka wenkampani kubalulekile.
Umbiko Wonyaka
Amafemu omphakathi kufanele ashicilele umbiko wonyaka kubaninimasheya ochaza ngesimo sabo sokusebenza nesezimali.
Imibiko yonyaka ivamise ukusebenzisa ukuhlela nokulandisa ukuze kufanekiswe ukusebenza kwenkampani, izilinganiso, kanye nezimpumelelo ngezithombe, i-infographics, kanye nencwadi evela ku-CEO. Uma kuqhathaniswa nezitatimende zezezimali ngazinye, zinikeza abaninimasheya, abatshalizimali, nabasebenzi ukuqonda okwengeziwe ngombono nezinjongo zenkampani.
Isitatimende semali engenayo yenkampani, ishidi lebhalansi, nesitatimende sokugeleza kwemali konke kufakwe embikweni wonyaka kanye nasekuhleleni. Ukwengeza, inikeza imininingwane emikhakheni eyahlukene kanye nezingxoxo nokuhlaziywa kwabaphathi (MD&A), izimiso zokubalwa kwezimali, kanye nedatha eyengeziwe yabatshalizimali.
Imikhawulo Yesitatimende Sezimali
Nakuba izitatimende zezimali zinikeza ingcebo yedatha mayelana nenkampani, zinemikhawulo ethile. Abatshalizimali bavame ukufika eziphethweni ezihlukahlukene mayelana nempumelelo yezimali yenkampani ngenxa yokuvuleleka kwezitatimende.
Ngokwesibonelo, abanye abatshalizimali bangase bathande ukuthengwa kabusha kwesitoko, kanti abanye bangase bathande ukubona leyo mali ifakwa ekutshalweni kwezimali kwesikhathi eside. Omunye umtshali-zimali angabona izinga lesikweletu senkampani njengelamukelekayo, kanti omunye angase athole izinga lesikweletu senkampani liphathelene.
Ukufaka phezulu
Ukubuyekeza nokuqonda lawa marekhodi ezezimali kungakunikeza ulwazi olubalulekile mayelana nenkampani, njenge:
- Izikweletu ezitholiwe kanye namandla okukhokha.
- Iholo noma ukulahlekelwa kwekota ethile noma unyaka.
- Uma inzuzo ikhuphukile noma yehlile uma kuqhathaniswa nezikhathi zokubala ezifaniswayo esikhathini esidlule.
- Izindleko zokusebenza, ikakhulukazi uma ziqhathaniswa nemali engenayo ekhiqizwa izindleko ezinjalo.
- Abasebenzi bangathola ngokufunda ama-balance sheets, izitatimende zemali engenayo, izitatimende zokugeleza kwemali, nemibiko yonyaka. Kodwa ama-accountant, abatshalizimali, abanikazi bamasheya, kanye nobuholi benkampani kumele bazi kahle ngempilo yezezimali yenhlangano.
Leli yithuba elihle kakhulu lokuthi uqale ukufunda ama-akhawunti akho ezezimali. Ingakunikeza imininingwane ebalulekile ngempilo yakho yezezimali.
Manje njengoba usuwazi okuyisisekelo, ungaqala ukufunda izitatimende zezimali ngokuzethemba. Ngokuzijwayeza kancane, uzokwazi ukuqoqa imininingwane ebalulekile ezokusiza wenze izinqumo ezingcono zokutshala imali.
shiya impendulo