Umsebenzi woPhicotho-zincwadi: ubuncinci kunye nemiba engundoqo

Ngamnye wethu wayeliva igama elingaqhelekanga nelingaqhelekanga "uVavanyo", kunye nokujongana nombono onjengohlolo lokuphicothwa. Ngokuqhelekileyo kukho imibuzo malunga noko abantu abakwenzayo kulo msebenzi? Abaninzi banemibutho yamanga kunye nomsebenzi kwiinkonzo zengxolo kwizenzakalo, kodwa oku akunjalo: abaphicothi-zincwadi abazingezizululwazi ezizodwa! Ukuphicothwa kunomdla kakhulu, kunzima kwaye kunoxanduva.

Umsebenzi wokuphicothwa ngutshoni weengxelo zemali zamashishini, ukuchaneka kwamaxwebhu, ukubonisa imisebenzi yezoqoqosho kwimibhalo yangaphakathi yoshishino kunye nokudluliselwa kwedatha kwiingxelo zemali. Umsebenzi woPhicotho kwiRashiya YaseRussia yaqala ukuphuhliswa kunye nokuwa kweSoviet Union, kodwa kuphela kwiminyaka emibini yeminyaka sinokuthetha ngokuqala kwenjongo yokuphicothwa kweeRussia, kuba bekulo xesha iinkampani eziphicothiweyo zeeNkampani zeCommwaterhouse Coopers, i-KPMG, i-Ernst & Young Kwaye nabanye.

Njengoko sithe satshilo, umsebenzi wokuphicothwa uquke ekuqinisekiseni ukuchaneka kwemephu yokusebenza komsebenzi wezoqoqosho. Qaphela ukuba intengiso nganye iboniswa kumaxwebhu alo shishini ngaphezulu kweyodwa. Okokuqala, kuboniswe kwinto ebizwa ngokuba yiprintra eyona nto, ebona ubungqina obuninzi bokusebenza. Umzekelo, ukuba sithetha ngokuthengwa kwazo naziphi na izinto, umqulu oyintloko uya kuba yindlela yokuhamba; Ukuba sibonisa ukubaluleka kweempahla ezinqamlekileyo, ngokokuba umqulu wokuqala uya kuthathwa njengesenzo sokuthunyelwa.

Emva kokuba iintengiso ziboniswe kumaphepha aphambili, zibhaliswe kwi-log transaction log, apho i-intengiselwano ye-transaction kunye neakhawunti yabhalisi kubhaliweyo , apho kubhalwa khona imali kunye neentengo zemboleko. Emva kokuba intengiso ibhaliswe kwiphepha leencwadi, ukungena kuyenziwe kwiingxelo zee-akhawunti ezidibeneyo, kwaye ekupheleni konyaka, ibhalansi yokugqibela yazo zonke i-akhawunti iboniswe kwi-balance sheet nakwezinye iingxelo zemali zoshishino.

Umsebenzi womphicothi-zincwadi, okokuqala, ukujonga ukuchaneka kokubonakaliswa kokuthengiswa kweshishini kuzo zonke izigaba zokugcinwa kwerekhodi-ukusuka kwiphepha eliphambili ekunikeni ingxelo. Njengomthetho, uhlolo-zincwadi luqhutyelwa kwiindawo ezithile zokubalwa kwezimali, oko kukuthi, ukubalwa kweengxelo eziphathekayo, i- akhawunti efunyenweyo kwaye ihlawulwe Amatyala, ukuhlala kunye nabathengi, ukuhamba kwemali kunye njalo. Iimfuneko zokuqhuba uhlolo oluhlukeneyo kwicandelo ngalinye le-akhawunti lichazwe ngumlinganiselo omkhulu womsebenzi kwaye, ngenxa yoko, ukuphakama kwamathuba okuphambuka kunye nokungalungiswanga kuphicotho-zincwadi "konke kwangoko".

Umsebenzi wokuphicothwa ugqityiweyo ngokugqitywa ngokuthumela i-ileta-isigqibo kumphathi wenkampani, apho umphicothi-zincwadi uvakalisa uluvo lwakhe kwiimeko zemicimbi yeli shishini. Kule nto ivela, ibonisa ukungalungi kunye nokuphulwa okufunyenweyo ngexesha lophicotho. Ngokubanzi, isiphelo singaba zintathu iintlobo: ezilungileyo ngokungabikho kwephulo-mthetho, ezinemiqathango-ntle xa kuthe kwafunyanwa ukuphulwa okungagqithanga umnqweno wezinto eziphathekayo, kwaye akukho nto ukuba umphicothi-zincwadi ufumene ukuphulwa okukhulu. Umyinge wezinto eziphathekayo uyamkelwa kwisixa semali ye-5% yokuphambukiswa kwexabiso lesalathisi esiboniswe kwingxelo, kwixabiso layo langoku.

Umsebenzi wokuphicotha udlala indima ebalulekileyo ekusebenzeni kwendlela yoqoqosho lwazo zombini amabhizinisi kunye noqoqosho lwamazwe ngokubanzi, kuba abaphicothi-zincwadi baphepha ukuvela kweengxaki ezininzi kwiingxelo zemali, kwaye zichasene nokuthunyelwa kweendlela ezahlukeneyo zoqoqosho.