Management accounting kwi kwishishini

Ukuze uqonde into ulawulo accounting, kuyimfuneko ukunika ukuhlelwa amabakala alo. Iimpawu eziphambili zale nkqubo ziquka:

- Ucwangciso inzuzo kunye neendleko;

- nokutsala kwezibonelelo zemali ;

- ukuhambisa mali, ekufuneka yenziwe ngokungqinelana ngqongqo lokucwangciswa;

- accounting of iindleko ekungenwe kuzo liqumrhu loshishino, baze bathelekise nabo ukusebenza okuqikelelweyo;

- ukubunjwa ingxelo mali ezifunyenweyo kwaye kuzanywa ukuba izibonelelo ukuze zombini ukusetyenziswa ngaphakathi kunye nabathengi bangaphandle;

- ukulawula zonke iinkqubo ngasentla.

Ngoko ke, ulawulo kwengxelo kwinkampani - indibanisela yokucwangcisa, ngezimali kunye imali, kwakunye nolawulo yonke le misebenzi, zavezwa ingxelo. Ukuphunyezwa zonke ezi nkqubo kuyimfuneko kunika ingcaciso kubaphathi on isiseko apho izigqibo kufuneka zenziwe ukuphucula ukusebenza lo mbutho. Management accounting kule nkampani iye ubeke ngokwawo umsebenzi wocwangciso, iindleko kunye nolawulo phezu kwabo. Eqongeni yayo yokugqibela, ukwamkela izigqibo zolawulo.

Inkqubo yocwangciso kukuchonga iintshukumo ekufuneka zenziwe ngamaxesha elizayo. Oku kusekelwe ekuhlaziyeni yokusebenza zoshishino sele ifunyenwe.

Accounting ukuba iindleko ekungenwe kuzo kwinkqubo imveliso iqala kunye nokuqokelelwa kolwazi ezinxulumene iindleko ekungenwe kuzo ekuthengweni okanye ngethuba zikhutshiwe iimpahla okanye iinkonzo. Ukumisela ulawulo iya kuqinisekisa ukuba izicwangciso zizizo ezinxulumene nemisebenzi yombutho, kwaye ukulandelela intsebenzo ngeethagethi, kuhlalutywa lunomahluko xa zithe zenzeka.

Emveni onke la manyathelo, ingxelo yolawulo kwishishini kunceda ukuzalisekisa injongo yokugqibela - ukwenza isigqibo esifanelekileyo, ngenjongo yokuba yokuziphatha kakuhle yeengxoxo.

Le ulwazi olufumaneka ukuphuhlisa isicwangciso lwamaqumrhu kwezoqoqosho, bebefudula zinikwe iiyunithi zemali kunye emali. Kutshanje, ulawulo kwengxelo kwi nkampani eyandisiweyo imida yayo. Ukuthatha izigqibo eziyimfuneko eziya data emzimbeni kunye nezokusebenza ezongezelelweyo ezinxulumene nomgangatho imveliso kunye nexesha le nkqubo.

Ingqalelo waqala ukuba yamkelwe kunye nezalathisi luluvo, ezifana ngokwaneliseka kunye nokusebenza imfuno imveliso entsha, kwakunye ekho amandla ezinobuchule lweshishini.

Ngoko ke, ukuba ulwazi oluyimfuneko ukuze accounting zolawulo idatha zokusebenza kunye nezimali eziphawula imisebenzi iqumrhu loshishino kunye neenkqubo yenziwe ukuze avelise imveliso igqityiwe, kunye neenkcukacha malunga iindawo noshowo yombutho, wenza imveliso okanye iinkonzo kunye nabathengi.

umbutho eyiyo yolawulo kwengxelo kwi kwishishini ngumba obaluleke kakhulu kuphuhliso eqhelekileyo kunye nokusebenza. Ngoncedo ulwazi kufuneka iinkokeli nabaphathi nokuphuhlisa kwicala eyimfuneko mbutho. Iinjongo zesicwangciso-qhinga azimisele ngokuthathela ingqalelo ekhoyo izixhobo eziphathekayo kunye kwimfuno yabathengi.

akhawunti ulawulo ihlelwe kakuhle ukuvumela oqotho yeemeko ezikhoyo ngaphakathi nangaphandle ezichaphazela imisebenzi ethile kunye nokuqinisekisa ubudlelwane phakathi kweeyunithi noshowo lo mbutho. Uhlalutyo enikwa nezikhombisi kwakhona kuya kunciphisa iindleko kunye nokuvula imithombo ulongezo lwezibonelelo zangaphakathi.