- Ukubalwa kwezimali kuyimpoqo, kujwayelekile, futhi kuhloselwe ukunikeza umbono weqiniso nolungile.
- Ukubalwa kwezindleko kungaphakathi, kuyaguquguquka, futhi kugxile ekwenzeni izinqumo ngezinsiza eziqondile.
- I-Financiera ibheka esikhathini esidlule ngokunemba; Izindleko zihlangana zangempela nezilinganiso zesikhathi esizayo.
Ezinkampanini, kunezilimi ezimbili ezinkulu zokubalwa kwezimali ezihlala ndawonye. Ukubalwa kwezimali kanye nokubalwa kwezindleko (noma ukubalwa kwezimali okuhlaziyiwe) kufeza izinjongo ezihambisanayo. Nakuba kuvame ukudideka, ngayinye iphendula imibuzo ehlukile, ikhonza abasebenzisi abahlukene, futhi isebenza ngokwendlela yayo yokucabanga. Ukuqonda ukuthi zihlangana futhi zihluka kuphi kubalulekile ekwenzeni izinqumo ezingcono, ukuhambisana nemithethonqubo, kanye nokwandisa ukusebenza kahle.
Ngaphezu kokuqhathanisa imigomo yabo, Sizobona ukuthi ubani osebenzisa ulwazi ngalunye, ukuthi lulawulwa kanjani, kanye nokuqondiswa kwalo kwesikhathi.Sizohlola izinga lokunemba abahlose ukulisebenzisa, amayunithi okulinganisa abawasebenzisayo, nokuthi asetshenziswa kanjani ekusebenzeni (kufaka phakathi ukuphathwa kwawo ohlelweni lwe-ERP njenge-Dynamics 365 Business Central). Sizohlola nokusetshenziswa kwawo emikhakheni efana nokwakha, indima... Outsourcing kanye nemiqondo eyisisekelo okufanele wonke uchwepheshe ayifunde ukuze aqale kahle.
Ukubalwa kwezimali: inhloso, ububanzi kanye nemikhiqizo yolwazi
Ukubalwa kwezimali uhlelo oluthi uqopha, uhlela futhi ufingqa zonke izinkokhelo zomnotho yenkampani ngokuvumelana nezindinganiso eziqashelwayo. Inhloso yayo ukunikeza isithombe esicacile sempahla yenkampani, isimo sezezimali kanye nemiphumela ngosuku nesikhathi esithile.
Imikhiqizo yabo eyinhloko yizitatimende zezimali.Imibiko elandelayo ifakiwe: ibhalansi, isitatimende semali engenayo (isitatimende senzuzo nokulahlekelwa), isitatimende sokuhamba kwemali, kanye, lapho kufanele khona, isitatimende sezinguquko kumasheya/imali engenayo egciniwe. Le mibiko ivumela ukuhlolwa kokusebenza, ukuhambisana nezibopho zentela, kanye nokuzibophezela kubantu besithathu.
Ngokuphathelene nokuphathwa kwedatha, Ukubalwa kwezimali kuyimpoqo futhi kujwayelekile.ESpain, ukubalwa kwezimali kulawulwa yi-General Accounting Plan (PGC); kwezinye izimo, kusetshenziswa i-GAAP noma izinhlaka ezifanayo. Ukulinganisa kuqinisekisa ukuqhathanisa, ukucaca, kanye "isithombe esithembekile" yezimpahla, isimo sezezimali kanye nemiphumela.
Phakathi kwemisebenzi yayo evamile yokusebenza kukhona ileja ejwayelekile, ukuvalwa kwesikhathi kanye nokulungiswa, ukuphathwa kwezimpahla ezingaguquki (ukuthengwa, ukukhokha kanye nokulahla), ukubalwa kanye nokubika intela, ukulungiswa kwemibiko yezezimali kanye nokubuyisana kwamabhange.
Ukubalwa kwezindleko (noma ukubalwa kwezimali kokuhlaziya): inhloso, umbono wangaphakathi kanye nokusetshenziswa kokuphatha
Ukubalwa kwezindleko, okubizwa nangokuthi ukubalwa kwezindleko noma ukulawulwa kwezindlekoIgxile ekuhlukaniseni nasekuhlaziyeni izindleko ezihambisana nezinqubo zangaphakathi kanye nomsebenzi wokukhiqiza. Inhloso yayo ukwenza lula ukwenza izinqumo nokuthuthukisa ukusebenza kahle. Qonda inzuzo ngomkhiqizo, ikhasimende, iphrojekthi, noma isikhungo.
Ngokungafani nokubalwa kwezimali, Ukusetshenziswa kwayo kungaphakathi.Ayilawulwa yimithethonqubo ephoqelekile futhi ukwakheka kwayo kuncike ezidingweni zokuphatha zenhlangano ngayinye. Isimiso esiqondisayo yilesi insizaUlwazi kumele lube olusebenzayo, olufika ngesikhathi, futhi olusebenzisekayo kubaphathi.
Lo mkhakha usivumela ukuthi silinganise futhi siqhathanise izindleko ezijwayelekile kanye nezindleko zangempela, nikeza izindleko eziqondile nezingaqondile ezikhungweni zezindleko, uhlaziye ukuphambuka futhi wakhe imibiko yenzuzo eningiliziwe ngemigqa yebhizinisi, iminyango noma amaphrojekthi.
Nakuba ukusetshenziswa kwayo ngokuvamile kwenziwa ngokuzithandela, Kusakazeke kakhulu ezimbonini zokukhiqiza Futhi, kwezinye izimo, kungabhekwa njengemfuneko yokuncintisana yokwenza isabelomali, intengo, kanye nokulawula ngokuqinile imingcele.
Abasebenzisi kanye nezinhloso: obani abadinga uhlobo ngalunye lolwazi
Kwezokubalwa kwezimali, Abasebenzisi abajwayelekile bangaphandle futhi bangaphakathiAbanikazi bamasheya, abatshalizimali, amabhange, izinhlangano zikahulumeni, abahloli bamabhuku, ngisho nabaphathi uqobo. Bonke bafuna ukuthembeka kanye nokuqhathaniswa ukuze bahlole ukufaneleka kwezimali, inzuzo, kanye nokuthobela imithetho.
Ukubalwa kwezindleko, ngakolunye uhlangothi, Yenzelwe abaphathi kanye nabaphathi bendawo (imisebenzi, ukukhiqiza, ukuthengisa, abaphathi bephrojekthi) ezidinga ubuncane kanye nesivinini sokunquma, ukulawula ukuphambuka kanye nokwenza ngcono izinqubo.
Singafingqa inhloso yaso kanje: Isikhungo sezezimali "siyabika" okwenzekile ngokuqina komthetho; izindleko umuntu “azichazayo futhi azibikezela” ukuze enze okuthile, ahlole izimo futhi aqondise ikusasa.
Uhlaka lokulawula kanye nezimiso eziqondisayo
Ukubalwa kwezimali kumele landela imithethonqubo (i-PGC eSpain, noma ezinye izinhlaka). Lokhu kusho izindlela ezifanayo zokuqashelwa nokuhlolwa, imibhalo esekelayo kanye nokuhlolwa kwamabhuku, ngenhloso yokuqinisekisa ukuthi isithombe esithembekile yenkampani.
Ukubalwa kwezindleko akubuswa yindinganiso eqinile yezomthetho. Ukusetshenziswa kanye nokuguquguquka kuza kuqala.Ngakho-ke, isekela izinhlelo ezahlukene zokulinganisa izindleko (ezigcwele, eziguquguqukayo, inqubo, ukuhleleka komsebenzi, i-ABC, ejwayelekile/evezwe) kanye nezakhiwo zokuhlaziya ezenzelwe inhlangano ngayinye.
Ukuqondiswa kwesikhashana, ukunemba, kanye nokuchazwa kwedatha
Umkhakha wezezimali ugxile kakhulu ukubheka emuvaIhlanganisa imicimbi edlule ngezikhathi ezithile (ngokuvamile yonyaka, nakuba futhi iyenzeka njalo ngekota noma njalo ngenyanga) futhi inikeza "isifinyezo" ngosuku lokuvala. Isibonelo, ibhalansi kusukela ngomhlaka-31 Disemba iyisithombe-skrini sesimo sezezimali.
Ukuhlaziywa kwezindleko kubheka okwamanje kanye nekusasa: amaphrojekthi, ukulingisa kanye nezilinganiso ngenhloso yokubikezela izinqumo. Njengoba ihlanganisa izilinganiso (izindleko ezijwayelekile, ukwabiwa okungaqondile), ukunemba kwayo kungahluka, kodwa inikeza inani elikhulu lokuhlela nokulungisa inkambo ngesikhathi.
Ngokuphathelene nokunemba, Isitatimende sezezimali sibonisa ukuthengiselana kwangempela. kuqoshwe futhi kwaqinisekiswa; izindleko umuntu ahlanganisa idatha yangempela nezinkolelo-mbono, amazinga kanye nokwabiwa okumele kubuyekezwe futhi kuhlolwe njalo.
Amayunithi okulinganisa kanye nobuningi
Ukubalwa kwezimali kuvezwa ku- iyunithi yemali futhi isebenza ngokusebenzisa ama-akhawunti ajwayelekile e-ledger. Igxile kakhulu ekuhlanganisweni kwenkampani noma ezingeni lenhlangano esemthethweni.
Ukubalwa kwezindleko kungasebenzisa amayunithi amaningi angokomzimba nawokusebenza (amahora okusebenza, amahora omshini, amayunithi akhiqiziwe, amakhilogremu, amamitha-skwele, ama-oda aphathwayo…), ngaphezu kwemali. Lokhu kuvumela ukuhlaziywa okuningiliziwe kwezinqubo, imikhiqizo, kanye nezikhungo zomsebenzi.
I-terminology kanye nemiqondo ebalulekile okufanele uyiqale
Ukuze uqonde futhi usebenze ngezindleko, kuyasiza ukuba yingcweti yemiqondo eminingana. Okokuqala, ukuhlukanisa Izindleko vs. Izindleko: izindleko zokubala (iqembu 6 PGC) ziqopha ukusetshenziswa okuhlobene nokuphathwa, ukusatshalaliswa noma ukuxhaswa ngezimali; izindleko zihlotshaniswa nenqubo yokukhiqiza futhi zifakwa enanini lezinhlu kuze kube yilapho kuthengiswa.
Kuzodingeka futhi siphathe izindleko ezingashintshi (akushintshi ngomthamo wesikhathi esifushane, njengokuqasha), izindleko eziguquguqukayo (ziyaguquguquka ngemisebenzi, njengezinto zokwakha kanye nezindleko ezithile zomsebenzi) kanye izindleko ezingaqondile (akunikezwe ngqo umkhiqizo: izinsizakalo ezijwayelekile, i-HR, izimpahla, ukumaketha).
Amanye amagama abalulekile yilawa: asilingane (ukuthengisa lapho inzuzo ingekho), ukuhlaziywa inzuzo yevolumu yezindleko (i-CVP), the izindleko ezijwayelekile (imingcele yokubhekisela yokuqhathanisa neyangempela) kanye izindleko eziqondile (okunganikezwa umkhiqizo noma isevisi ngokungangabazeki).
Ukubalwa kwezimali, ngakolunye uhlangothi, kusebenza ne izimo zakudalaIbhalansi (izimpahla = izikweletu + i-equity), isitatimende semali engenayo (imali engenayo - izindleko = inzuzo), isitatimende sokugeleza kwemali (imisebenzi yokusebenza, yokutshala imali kanye neyezimali) kanye, lapho kufanele khona, isitatimende se- izinzuzo ezibuyisiwe noma izinguquko ezimpahleni.
Izinhlelo nezindlela zokusebenzisa izindleko ezisetshenziswa kakhulu
Izinkampani zingakwazi ukusebenzisa izindlela ezahlukene zokukhokha ukwakheka kwekhompyutha nokusabalalisa kuye ngokusebenza kwazo: ngenqubo (ukukhiqiza okuqhubekayo), nge-oda noma iphrojekthi (amaqoqo/imisebenzi), izindleko ezigcwele noma eziqondile, izindleko ezijwayelekile uma kuqhathaniswa nezindleko ezitholiwe, kanye nezinhlelo I-ABC (Izindleko Ezisekelwe Emsebenzini) ukwabela izindleko ezingaqondile ngokunembe kakhudlwana.
Insika eyisisekelo ukwabiwa kwezikhungo zezindleko (i-CECOS)Ukuhlanganisa izindleko zibe yizinqumo kanye namayunithi omthwalo wemfanelo kwenza kube lula ukulinganisa ukusebenza, ukubona ukungasebenzi kahle, nokuqinisekisa ukuthi umuntu uphendula ngendlela ecacile.
Ukuqaliswa Nokusebenza kwe-ERP: Icala Lebhizinisi Eliyinhloko Le-Dynamics 365
Izinhlelo ze-ERP zesimanje zihlanganisa zombili izindlela zokubona izinto. Ngasohlangothini lwezezimali, kuvamile ukuba Incwadi ejwayelekile, ukuvalwa kanye nokulungiswaukuphathwa kwempahla engaguquki, ukubalwa kwentela, ukubika ngesikhathi sangempela kanye Ukubuyisana kwebhange okuzenzakalelayo.
Ekubalwa kwezindleko, amathuluzi afana neBusiness Central akuvumela ukuthi uchaze izikhungo zezindleko kanye nama-akhawunti ezindleko, imithetho yokwabiwa yokusabalalisa izindleko ezingaqondile, ukuqhathanisa okujwayelekile vs. kwangempela, kanye nokulandelela amaphrojekthi ngokulawulwa kwesabelomali kanye nokuhlaziywa kwenzuzo ngomkhiqizo, umnyango noma iklayenti.
Kuhle ukukhumbula ukuthi ukusebenza okuthuthukisiwe kokuhlaziya kungaba ukucushwa nokusebenza okudingakalayoKwama-SME amaningi, ezinye izidingo zokubika ziyahlangatshezwa ngokuhlaziywa kobukhulu, ukubukwa kokuhlaziywa, kanye nemibiko yezezimali eyenziwe ngokwezifiso, ngaphandle kokusebenzisa imodyuli yezindleko ezigcwele.
Inzuzo enkulu ukuthi, lapho womabili amazwe ehlala ndawonye ku-ERP, inkampani Thola ukulandeleka, ukuhambisana kwedatha, kanye nokuguquguquka ukuvala izikhathi, ukuchaza ukuphambuka, nokuvumelanisa ukuphathwa kwansuku zonke nokusebenza kwezezimali.
Umkhakha wokwakha: indlela yokusebenzisa ukulawula izindleko ezindaweni zokwakha
Ekwakhiweni, iphrojekthi ngayinye ingaphathwa njenge- isikhungo sokukhiqizaUkulawula umphumela wayo wezomnotho kudinga ukuklama imodeli yokuhlaziya evumela ukwazi izindleko zangempela ngephrojekthi ngayinye, ngezahluko noma ngisho ngamayunithi omsebenzi (isakhiwo, ama-facade, ukufakwa, njll.).
Ngaphezu komkhawulo, kubalulekile ukukala izingozi zezimali kanye nokucindezelekaLezi zinkomba zisiza ekubikezeleni izinkinga zokuntuleka kwemali futhi zenze kube lula ukuxoxisana kangcono namakhasimende kanye nabaphakeli. Ziphinde zilandelele ukungafani phakathi komsebenzi oqediwe kanye nomsebenzi oqinisekisiwe, noma phakathi kwezinkokhelo ezikhokhisiwe kanye neziqoqiwe.
Ukulawula kuqala ku- ukuhlelaAkuzona zonke izahluko ezisebenza ngokulinganayo kulo lonke iphrojekthi; ngakho-ke, kubalulekile ukuqhathanisa inqubekela phambili yangempela nenqubekela phambili ehleliwe njalo, ukuhlonza ukuphambuka, nokuphakamisa izinyathelo zokulungisa.
Ezinkampanini eziningi zokwakha ezincane neziphakathi nendawo, ukuhlanganisa ukubalwa kwezimali kwezomthetho okuhlinzekwa ngaphandle kanye ne- ukulawulwa kokuhlaziya kwemisebenzi (ngaphakathi noma ngaphandle) kuvumela ukuthi ulwazi oluwusizo lwanyanga zonke lutholakale ukuze kwenziwe izinqumo, ngaphandle kokusetha isakhiwo esinzima sezinhlelo zangaphakathi.
Ukunikeza imisebenzi yangaphandle namathuluzi: ukuthi uzokhipha nini imisebenzi yangaphandle nokuthi yini ekunikezayo
Ukunikeza imisebenzi yokubala nokulawula ngaphandle kungaba yindlela ephumelelayo yokwenza ukunciphisa izindleko ezizinzile (amaholo, amalayisense, ingqalasizinda) bese bewaguqula abe yizinto eziguquguqukayo ngokusebenzisa intela ehlangabezana nezidingo zangempela.
Le ndlela inikeza scalability nokuvumelana nezimoIkuvumela ukuthi uthole izikhala zomsebenzi ngaphandle kokwandisa abasebenzi ngokweqile futhi ulungise izinsiza ukuze zihambisane nomjikelezo webhizinisi cishe ngesikhathi sangempela.
Enye inzuzo yi ukufinyelela kochwepheshe kanye nobuchwepheshe okusezingeni eliphezulu (ukubalwa kwezimali nokuhlaziya), kanye nekhono lokulingisa izimo nokunikeza izibikezelo ngokusekelwe kudatha eqinile.
Ukuthobela imithetho kuyathuthuka: amaqembu ochwepheshe kanye nezinqubo ezivuthiwe kunciphisa ingozi amaphutha ezintela kanye nezitatimende, into ebaluleke kakhulu ezimweni zokulawula ezishintshayo.
Izinhlangano zingathembela futhi ku- isoftware yokuphatha (ERP) ukuhlanganisa ezezimali, izindleko, kanye nokusebenza. Ukukhethwa kwethuluzi (isb., iBusiness Central, i-SAGE, i-QuickBooks, noma ezinye) kufanele kuhambisane nosayizi, ubunzima, kanye nezinhloso zenkampani.
Umehluko oyinhloko, ngokubuka nje
InhlosoOwezezimali ufuna ukwazisa abantu besithathu nokuhambisana nezindinganiso; izindleko umuntu azisebenzisayo zisiza abaphathi ukwenza izinqumo nokuthuthukisa ukusebenza kahle.
AbasebenzisiUkubika ngezezimali kungokwabantu bangaphakathi nabangaphandle (abatshalizimali, abaphathi, abahloli bamabhuku); ukubika ngokuhlaziya kuhloselwe abenzi bezinqumo bangaphakathi (ukuphatha, imisebenzi, amaphrojekthi).
UmthethonquboUkubalwa kwezimali kuyimpoqo (PGC/GAAP); ukubalwa kwezindleko kwenziwa ngokuzithandela futhi kuyaguquguquka, yize kwezinye izimboni kuba yinto ebalulekile ukuncintisana.
Isimiso esiqondisayo: isithombe esinembile ngokwezimali; ukuba usizo ezindleleni.
Umkhathizwe wesikhashanaEzezimali zibheka emuva; izindleko zihlanganisa isikhathi samanje nezikhathi ezizayo.
IqinisoEzezimali zibonisa ukuthengiselana kwangempela; izindleko ezitholakalayo zivumela ukulinganisa kanye nokwabiwa (okumelwe kubuyekezwe).
UkulinganisaEzezimali zisebenzisa uhlobo lwemali; izindleko umuntu ahlanganisa izilinganiso ezibonakalayo nezokusebenza ngaphezu kwezezimali.
IsikhathiEzezimali zivame ukuvalwa ngeminyaka yezimali (nezikhathi eziphakathi nendawo); izindleko umuntu angasebenza kuzo kunoma yimuphi umkhawulo owusizo (amasonto, izigigaba ezibalulekile, amaphrojekthi).
Ukuqeqeshwa kanye nokuthuthukiswa kobungcweti: okufanele ukufunde nokuthi ungaqala kuphi
Noma ubani ofuna ukuqala njengomgcinimabhuku noma uchwepheshe wezokuphatha kufanele aqinise izimiso zokubalaAmagama kanye nokusebenza ngama-ledger ajwayelekile, ama-akhawunti akhokhwayo/akhokhwayo, inkokhelo kanye nokubuyisana, kanye nokusetshenziswa kwamathuluzi ehhovisi kanye nesofthiwe yokubala.
Izinhlelo zokuqeqesha ezisezingeni eliphezulu zihlanganisa amakilasi kanye izitifiketi ezaziwayo (isb., i-QuickBooks, i-Microsoft Office) kanye namahora okuzijwayeza ezindaweni zangempela, into ebaluleke kakhulu ngabaqashi ngokusheshisa umzila wokufunda.
I-Specialization in ukubalwa kwezindleko (ukubala, ukwabiwa kanye nokuphathwa) kuphakamisa iphrofayili yobungcweti futhi kungaqiniswa ngezifundo ezithile zokulawula ukuphathwa, amamodeli ezindleko (ajwayelekile, i-ABC) kanye nokuhlaziywa kwebhizinisi.
Labo abahlanganisa umsebenzi nezifundo bangazuza ku- izimiso eziguqukayoKwamanye amazwe, kukhona nezinhlelo zokusekela ngezimali kanye nosizo oluthile (kufaka phakathi izinzuzo zamasosha asemuva) ezenza kube lula ukufinyelela ekuqeqeshweni.
Indlela abaxhumana ngayo futhi abaphana ngayo
Nakuba zihlukile, zombili izinhlelo zokubala Babelana ngezinto zokusetshenziswaIsici sezezimali sinikeza uhlaka oluthembekile noluhloliwe lwezentengiselwano zebhizinisi kanye nemicimbi yezomnotho; isici sokuhlaziya sihlola izimbangela eziyisisekelo futhi siguqula idatha ibe yizinqumo zokusebenza.
Uma inkampani ivumelanisa ukubika kwayo kwangaphandle kanye ukulawula kwangaphakathi (isibonelo, ngokusebenzisa ubukhulu kanye nezikhungo zezindleko ezixhunywe ohlelweni lokubala), ukuhambisana kuyatholakala: yonke i-euro eqoshiwe inombono wokuthi "kungani" osebenzayo futhi yonke isinqumo sangaphakathi sibonakala ngokufanele ezinambeni.
Kusobala ukuthi ukuqonda zombili izindlela kwandisa amandla okuphatha ebhizinisiUkuthobela imithetho yomdlalo kugcinwa yizinkampani zangaphandle ngaphandle kokudela ikhono lokuhlela, ukusetha amanani, ukwenza ngcono izinqubo, nokubeka phambili ukutshalwa kwezimali. Ukusebenzisa amathuluzi afanele, ukuthembela kochwepheshe uma kudingeka, nokukhuthaza ukuthuthukiswa kweqembu kuzoguqula ulwazi lokubala lube yisidingo nje lube yinzuzo yokuncintisana.
