Amashishini Inzuzo: lonikezelo kunye nokusetyenziswa yenzuzo. Formation kwaye ngenxa yenzuzo

Inzuzo yeyona nto ezinqwenelekayo ngenxa naliphi na ishishini. Kodwa ukuchuma akufanele kuphela kwamkela, kodwa ukuchitha ngobulumko. Ngenxa ingeniso, ukusasazwa iNkampani kunye nokusetyenziswa inzuzo, esiza kuyiqwalasela kweli nqaku.

ulwazi jikelele

Yintoni na ke inkalo ephambili leyo yayifunyenwe njengenxalenye zenkampani iingeniso lweshishini? Ukuhanjiswa nokusetyenziswa ingeniso kufuneka ukubonelela iimfuno izibonelelo zemali yokuzala ngokufaka ulungelelwano phakathi oovimba ukuba zithunyelwa nokwanda ukutyiwa. Kulo mzekelo, ingqalelo eyodwa inikwa ekhuphisanayo. Kufuneka malisoloko liqatshelwe. Enyanisweni, lo ekhuphisanayo kungaba nefuthe elikhulu ngokwemiqathango amandla emveliso, ukwanda kunye nokuhlaziywa. Ngokusekelwe eziliqela isigqibo ngendlela yokwenza oku kuya kuba ukuyilwa, usasazo kunye nokusetyenziswa yenzuzo. nokuba le mali iza kusetyenziselwa ukuhlawulela utyalo-mali lwenkunzi, ukwanda eyinkunzi, ukugcinwa imisebenzi yenzululwazi kunye nophando, kuqaliswa ubuchwepheshe obutsha, okanye into ukusebenza enye - kuyafikelelwa ngeli xesha lale nkqubo.

Yintoni na ke lona?

Ngoko wabiza yemali imali ibinzana ukuba amashishini kungakhathaliseki uhlobo babo ubunini. Ngenxa inzuzo ukuchaza iziphumo zemali yenkampani. It is a umlinganiselo ngawo ukwanela kwemveliso, umgangatho nomthamo wabo imveliso wadala, umgangatho iindleko kunye nokusebenza yabasebenzi kuboniswe ngokupheleleyo ngakumbi. Ngenxa yonke le ngeniso yenye nezikhombisi zesicwangciso, olusekelwe ukulinganisela imisebenzi yezoqoqosho zesifundo aphambili ezoqoqosho kunye nemali. Kungenxa imisebenzi ngemali inzuzo kuphuhliso lwezentlalo noqoqosho nakwisayensi-technical lweshishini nokunyusa ingxowa-mali lwemivuzo lwabasebenzi. Noko ke, ayikho nje umthombo ukuhlangabezana neemfuno ezikhoyo zenkampani ezisefama, kodwa abe nempembelelo ebalulekileyo ukuyilwa kwezibonelelo ngaphandle / mali kunye neziseko yesisa. Amashishini Inzuzo kukho imali eseleyo emva kokuphungula iindleko neenkqubo kunye irhafu.

Okukodwa

Emarikeni-zonke inkampani ngoku uzama ukufumana yenzuzo kunokwenzeka. Ngelo xesha linye kumele kuphela kuba nako nizibambile kwezentengiso iimveliso zawo kwimarike, kodwa ukuqinisekisa uphuhliso onamandla kwindawo ukhuphiswano. Ngoko ke, ngaphambi kokuba uqale into ukwenza okanye ukunika, ekuqaleni wafunda into ethile ingeniso ukusuka kwiintengiso inokufumaneka. Uhlalutyo kweemarike ezinokwenzeka, yaye indlela awayezimisele ngayo loo ngxaki ngempumelelo. Emva kokwenza inzuzo - yeyona njongo yeshishini, nokuphela kwako kolu hlobo lomsebenzi. Enye ingxaki ebalulekileyo leyo isonjululwe kulo mzekelo, kukufumana ingeniso enkulu kunye neendleko engephi. Oku kufezekiswe ngenxa umbuso engqongqo yokuba uqoqosho umba inkcitho nangenzondelelo rhoqo ukwandisa imali yawo. Kulo mzekelo, umthombo iphambili lokonga imali efunyenwe ngokuthengiswa kweempahla okanye neenkonzo (okanye ngaphezulu kanye - ukuba inxalenye egqithiseleyo emva kokuphungula imali lichithwa kwimveliso kunye nokuthengiswa).

into ebaluleke

Xa zisasazwe iinzuzo evela umsebenzi, ngoko yahlulahlulwe yaba ngesifo kunye ibeyinto isabelo. Eli xesha nga swi kumaxwebhu okuqala, inzala wabaseki, okanye ixhomekeka nesicwangciso sophuhliso ekhethiweyo. ifomu nganye sombutho kunye esemthethweni lweshishini iyakwazi ukukunyanzela esinyanzelwa ngokusemthethweni ukuba ukwabiwa kwemali, nto leyo wahlala ziyisebenzise kwesi sifundo. iimpawu zayo kuxhomekeka kubume lwangaphakathi, kwaye - ezichaphazela ulawulo nkampani. Kufuneka kuqatshelwe ukuba urhulumente kukodwa engafanelanga kuphembelela indlela iinzuzo shishini uya wachitha. Ukuhanjiswa nokusetyenziswa yengeniso lunokuvuselelwa kuphela ngenxa yokuba izibonelelo ezithile yerhafu. Ngoko ke, rhoqo ungathanda ukuba uthetha ezintsha, ukuphana, imisebenzi zokusingqongileyo, iinkcitho eyinkunzi , nezinto ezinjengezo.

balance sheet yenzuzo yenkampani

Yeyona yenjongosenzi zisasazwe naliphi na ishishini. Oku kubhekisela ulwalathiso yenzuzo izinto ezithile ukuba isetyenziselwe iinjongo ezithile. Lo mthetho umisela ukuba inxenye yenzuzo kufuneka uye kwi-mali karhulumente okanye urhulumente wengingqi phantsi owazenza iirhafu okanye ezinye iintlawulo esisinyanzelo. Yonke enye into kuhlala kuluxanduva lwe nkampani ngokwayo. Ngoko ke, inkampani ngokwayo isigqibo apho ukuthumela inkoliso iinzuzo evela kwintengiso. Umyalelo zokusasaza ngengeniso, nokusetyenziswa kwayo kumiselwe amaxwebhu abaqali 'kunye nezibonelelo ethile eyenziwa iinkonzo zoqoqosho kunye zemali yaye sivunyiwe yi ngumphathi (abanini) okanye iqumrhu elilawulayo kule nkampani. njani le nkqubo? Kubhetele ukuba ukujongana nabo kuya kusinceda ingqalelo le meko ezikhoyo ngoko.

Ngokusekelwe apho unikezelo inzuzo?

Le nkqubo ibonisa umyalelo kunye nezikhokelo nokusetyenziswa kweemali ezimiselwe ngumthetho, imisebenzi kunye neenjongo lweshishini, kwakunye izilangazelelo zabelo (abanini). inzuzo Own echithwa ngenxa yale migaqo:

1. Ukuba ufezekisa izibophelelo zabo kurhulumente.
2. Kuyimfuneko ukuba kulungiselelwe umdla eziphathekayo lwabasebenzi inkqubo yokufezekisa iziphumo ezingcono kwinkcitho iphantsi;
3. Kuyimfuneko ukuba izinyamekele nokwanda kwe equity apho inkqubo nokwandiswa kwamashishini rhoqo uya kunikwa;
4. Kuyimfuneko ukuba ukuzalisekisa imfanelo zayo zabelo, amatyala, abatyali-mali kunye nabanye.

Distribution inzuzo Umzekelo

Ngoku ukuba uhlawule ingqalelo imigaqo exhasa inkqubo mbuzo, makhe sijonge imeko kwinkampani enomda kubutyala. Kulo mzekelo, irhafu kunye nokwabiwa kwezibonelelo lwenziwa ngendlela jikelele, ukuba umiselwe amaqumrhu asemthethweni. Ngoko ke, inxalenye yale mali ingabhekiswa ku -mali ebekelwe bucala, leyo, ngokomthetho malunga inkampani enomda kubutyala ukuba abunjwe ukuphunyezwa kwangethuba ezi zibophelelo. Ukuba ngomnye wabaseki ofuna pick up igalelo lakho yale mali iya kuhlawulwa zonke. Ukongeza, kukho iimali nokwanda ukutyiwa. Eyokuqala ibandakanya kuthetha ukuba elizayo iza kusetyenziswa kuphuhliso kwinkampani kunye iiprojekthi ezahlukeneyo zotyalo-mali. ulawulo nzuzo okt yabela izixa ezithile kwezi ndawo engapheliyo kwinqanaba xa imali efunekayo mali. Ingxowa-mali ukusetyenziswa inxaxheba kuphuhliso lwentlalo, inkuthazo eziphathekayo ahlawule nabaseki kisekiyo ethile mali yengeniso yabo iminikelo.

Ubunjalo kwezoqoqosho

Ngoko ke, thina sele ndifuna inkampani kwaxoxwa, usasazo kunye nokusetyenziswa ngengeniso ngokubanzi. Ngoku makhe sinikele ingqalelo nemiba yeengcingane nesihloko. Ngoko ke, xa sithetha malunga nenqanaba lokwenziwa kwishishini, ngokwemigaqo kobudlelwane yorhwebo-nemali ingeniso net wafumana uhlobo inzuzo. Ukubeka amaxabiso kakhulu kwiimveliso zabo, iinkampani niqalise ukuqonda abathengi yayo. Kulo mzekelo befumana imali ezinkozo. Kodwa ke oku akuthethi akuthethi ubukho inzuzo. Ukuze ubone iziphumo zemali, ingeniso kufuneka kuthelekiswa inkcitho ekuvelisweni impahla okanye ubonelelo ngeenkonzo kunye iimali ukuphunyezwa kwazo. Kunye, zithatha indlela iindleko. Kwaye wenza ntoni ngala manani? Xa ingeniso ngentla indleko, ngoko singatsho ukuba umphumo zemali iqinisekisa inzuzo. Kufuneka kwakhona kuqatshelwe ukuba kusoloko Injongo ngumrhwebi. Kodwa nantsi ke akukho irisithi qinisekisa. Ngoko ke, ukuba ingeniso kunye neendleko bayalingana - iindleko kuphela ngeendleko. Kwiimeko ezinjalo, ime imveliso, lwezenzululwazi uphuhliso, lobuchwepheshe kunye nezentlalo. Ukuba inkcitho idlule ezingenayo, inkampani ebikuyo ilahleko. Oku kubonisa ukuba kuya kuba isiphumo esithi yezimali imeko enzima, nto leyo eyenza kube nokuba ungonakala. Ngelo xesha, kukho izinto ezahlukeneyo nzuzo ezinokuchaphazela imo lokugqibela. Okokuqala, simele sinikele ingqalelo koko kufuneka uqonde imveliso iindleko-olusebenzayo. Kananjalo imeko kuyimfuneko ukuba ixabiso kweempahla kunye neenkonzo kufuneka ibe iindleko eziphezulu.

Yintoni inzuzo?

Njengoko uhlobo lobudlelwane market ngayo:

1. It ephawula inzuzo yezoqoqosho ukuba safunyanwa ngenxa yomsebenzi lweshishini.
2. Yenza nemiphumela. Ngamanye amazwi - oko kukuthi oyena ndoqo kwezibonelelo zemali kwishishini, kunye Isalathisi yokusebenza. Lo mba ke umzekeliso elungileyo kakhulu umgaqo wokuphunyezwa ubungakanani self apho kuxhomekeke kanye phezu izibalo ifunyenwe.
3. Gain ngumthombo ukubunjwa lwabiwo kumanqanaba ahlukeneyo.

Yintoni na wena?

Ngokwahlukeneyo, kubalulekile ukukhumbula ukuba umahluko inzuzo kwezoqoqosho kunye accounting. Phantsi yokuqala kusenokuthetha umahluko phakathi ingeniso kunye iindleko zemveliso ngenxa. Accounting inzuzo wahlukile kancinci. Phantsi aqonde umahluko phakathi iyonke ingeniso kunye neendleko yangaphandle kuphela. Kwakhona badumileyo kukuba kulo mkhuba accounting, kukho izinto ezimbalwa iindlela ezahlukeneyo uhlahlelo imisebenzi yezoqoqosho, ezisebenzisa iintlobo ezahlukeneyo zengeniso: intsalela, umnatha irhafu, njalo-njalo.

Ukuhanjiswa nokusetyenziswa

USt inzuzo inokuba ezahlukeneyo, kodwa ipateni iphindwe kumashishini ezahlukeneyo. Ukuhanjiswa nokusetyenziswa izibalo zemali - yinto yinkqubo ishishini kubalulekile ukuba inika ingxelo iimfuno zabantu owadala inkampani kwaye enze ingeniso karhulumente. Indlela kwemali zokwabiwa kufuneka kwakhiwe ngendlela yokuba bakhuthazwe kakhulu kangangoko ukusebenza kwemveliso kunye neentengiso. ukusasazwa into - inzuzo incwadi. Yena iintloko zamaziko emfundo ukuba uhlahlo lwabiwo-mali kwaye kukho inqaku ethile lokusetyenziswa.

Zeziphi ikhona imigaqo nokwabiwa kwengeniso?

Ngoko ke, iphepha wethu uza lafikelela esiphelweni esisengqiqweni. Accounting ukuze nokwabiwa kwengeniso yinto engenakwenzeka ngaphandle ngokuphathelele kwimigaqo ethile kwaye kungekho mthetho. Ngoko ke:

1. Inzuzo eyenziwe yi-mali lwamashishini ngenxa kwimizi umsebenzi wayo, ezoqoqosho kunye / okanye zemali isasazwa phakathi kwe nkampani kunye norhulumente.
2. Kwengeniso mali kuvela imirhumo kunye irhafu. Eethenda ayikwazi lokungavinjwa kutshintshwa. uluhlu lwabo, inkqubo yokubala kunye nokudluliselwa umthetho omiswe.
3. Imali yenzuzo, okuhlala kwishishini emva ukuhlawula irhafu kufuneka anciphise umdla yayo ekuphuculeni ukuziphatha imisebenzi.

Ukusuka okuseleyo emva kokuhlawulwa kweentlawulo ezinyanzelekileyo, bangaqokelela izohlwayo kunye nezohlwayo kwimeko bephula umthetho. Kwaye kufuneka kukhunjulwe ukuba nzuzo ihlala kulahlwe ngokwawo, isetyenziswa njengoko linqwenela ngokwalo. Nam urhulumente okanye ngamnye imizimba awanalo ilungelo lokuba ukuphazamisa kule nkqubo kwaye ukuphembelela thile kuyo. Ukhetho kuphela esebenzayo - kukudala imeko ngoosomashishini ngokubonelela inkuthazo kwindawo werhafu. Nakuba iinzuzo evela kwintengiso ziya mayibhekiswe oko kuluncedo kurhulumente.