- Izabelomali ziyithuluzi elibalulekile lokulawula imali engenayo, izindleko, kanye nokuhlela amasu.
- Kunezinhlobo eziningi kuye ngokuthi indawo yokusebenza isebenza kanjani: i-master, ukuthengisa, ukukhiqiza, ukuhamba kwemali, phakathi kwezinye.
- Kukhona nezindlela ezahlukene zokuchaza: ezisuselwa kokunye, ezisekelwe ku-zero, ezisekelwe emisebenzini, kanye nezisekelwe kumshayeli.
- Ukuhlanganisa amamodeli amaningana kuvumela ukulawulwa kwezezimali okuphelele kanye nokwenza izinqumo eziphumelelayo kakhudlwana.
Isabelomali siyithuluzi elibalulekile ekuphathweni kwezezimali kwanoma iyiphi inkampani, inhlangano, noma ngisho nasezingeni lomuntu siqu. Kunokuba nje kube umsebenzi wokubala noma idokhumenti egcina iqoqa uthuli, isabelomali esilungiselelwe kahle sisebenza njengomhlahlandlela ochaza indlela eya ezinhlosweni zezimali, zokusebenza, kanye nezamasu. Ngakho-ke ukuqonda izinhlobo ezahlukene zesabelomali kubalulekile ekwenzeni izinqumo ezingcono kanye nokwenza ngcono izinsiza ezitholakalayo.
Kungakhathaliseki ukuthi kungokwemali engenayo ebikezelwayo, ukulawula izindleko, ukulindela izinkinga zemali engenayo, noma ukuhlela ukutshalwa kwezimali, kunezindlela ezahlukene zokuhlela isabelomali, ngasinye sigxile ngendlela ehlukile futhi sihloselwe imiphumela ehlukene. Kulesi sihloko, sizohlola zonke izinhlobo zesabelomali ezikhona, izici zazo, izinzuzo, indlela ezisetshenziswa ngayo enkampanini, kanye nezibonelo ezisebenzayo ukuze wazi ukuthi ungazisebenzisa kanjani ngempumelelo.
Iyini isabelomali futhi kungani sibaluleke kangaka?
Un isabelomali kuyidokhumenti yezezimali Ihlela imali engenayo kanye nezindleko zenhlangano noma umuntu esikhathini esithile esibekiwe.Inhloso yayo eyinhloko ukuvumela ukulawulwa okuphumelelayo kwezinsiza ezitholakalayo nokusungula umhlahlandlela ongokoqobo wokufeza imigomo ethile. Kubalulekile kumabhizinisi amancane, ezinkampanini zamazwe ngamazwe, ngisho nakuhulumeni.
Hlela, kala, lawula, wabe futhi ubikezele Lena imisebenzi emihlanu ebalulekile yanoma yisiphi isabelomali esisebenzayo. Ikhomba izinsiza ezidingekayo, izidingo zezimali zesikhathi esizayo, imigomo yenzuzo, kanye nokwabiwa kwezinsiza ngendlela efanele kuyo yonke iminyango. Ngaphezu kwalokho, isebenza njengethuluzi lokuxhumana langaphakathi, elisiza ekwenzeni izinqumo ezinolwazi futhi livumela ukutholakala nokulungiswa kokuphambuka ngesikhathi.
Ukuhlukaniswa okujwayelekile kwezabelomali
Izabelomali zingahlukaniswa ngokwezindlela ezahlukene, njengesikhathi sazo, ukuguquguquka, indlela yokuhlela, noma ngisho nesimo sazo sezomthetho. Ngezansi, sihlola izinhlobo eziyinhloko ezijwayelekile:
Ngokusho kwesikhathi esibekiwe
- Isabelomali sesikhathi esifushaneIlungiselelwa isikhathi esingaphansi konyaka owodwa. Iyona esetshenziswa kakhulu ekuhleleni ukusebenza kwansuku zonke kwenkampani futhi ivumela ukuqapha okuningiliziwe inyanga nenyanga.
- Isabelomali sesikhathi esideIhlela isimo esingaphezu konyaka, esiwusizo ekuchazeni amasu okutshala imali, ukwandisa izimakethe ezintsha, noma ukuvula imigqa emisha yebhizinisi. Ivame ukusetshenziswa ezindaweni zikahulumeni kanye nasekuhleleni amasu ezinkampanini ezinkulu.
Ngokusho kokuguquguquka kwayo
- Isabelomali esiqinileAkuvumeli ukulungiswa uma sekuvunyelwe. Kuhle kakhulu ezimweni ezizinzile, kodwa akukwazi ukuzivumelanisa nezimo eziphuthumayo esimweni sezomnotho.
- Isabelomali esiguquguqukayoIvumela ukuzivumelanisa nezimo ngesikhathi sangempela ngokusekelwe ezimweni, okwenza kube usizo kakhulu ezindaweni eziguquguqukayo noma ezingaqinisekile.
Ngokusho kohlobo lomkhakha
- Isabelomali somkhakha ozimeleKugxile ekwandiseni inzuzo, ukunciphisa izindleko, kanye nokuthuthukisa ukusebenza kahle. Kufaka phakathi izinkampani, izinkampani ezintsha, kanye nabantu abasebenza ngokuzimela.
- Isabelomali somkhakha kahulumeniKulungiselelwe izinhlangano zikahulumeni ezinezinsiza ezivela kuHulumeni. Ukuvunyelwa nokusetshenziswa kwayo kulawulwa yimithethonqubo nemithetho ethile.
Ngokwesakhiwo sayo senhlangano
- Isabelomali esiyinhloko noma esikhuluIfingqa zonke izabelomali zenhlangano (ukuthengisa, ukukhiqiza, i-treasury, njll.). Yisisekelo lapho kuhlaziywa khona ukusebenza kahle komnotho jikelele.
- Izabelomali ezisizayoKulungiselelwe ezingeni lomnyango (ukumaketha, ukuthenga, i-HR, njll.). Kufaka imali ebhajethini enkulu futhi kuvumela ukuhlaziywa okuningiliziwe ngendawo yokusebenza.
Izinhlobo eziyi-8 zesabelomali ezisetshenziswa kakhulu ezinkampanini
Izinkampani eziningi zisebenzisa inhlanganisela yezabelomali ezahlukene, ngayinye inomsebenzi othize. Lapha sichaza ezibaluleke kakhulu, ukusetshenziswa kwazo, izici, kanye nezincomo zokuzidala ngempumelelo.
1. Isabelomali Esiyinhloko
Kungumgogodla wokuhlela ezezimali. Ihlanganisa yonke imininingwane yesabelomali ndawonye yebhizinisi kudokhumenti eyodwa ukuze kutholakale umbono womhlaba wonke. Ihlanganisa izabelomali zokusebenza ezahlukene (ukuthengisa, ukukhiqiza, ukuthenga) nezabelomali zezimali (izimali, ukutshalwa kwezimali, ukuhamba kwemali).
Inhloso yawo Kuhilela ukuxhumanisa nokuvumelanisa zonke izindawo zenkampani nezinhloso zamasu. Ngakho-ke, kubalulekile ekwenzeni izinqumo zokuphatha.
Ama-Características destacadas:
- Kuhlanganisa yonke imali engenayo elindelekile, izindleko, kanye nokutshalwa kwezimali.
- Kuwusizo ekulinganiseni inzuzo elindelekile, izidingo zezimali kanye nomthelela wezinqumo ezihlanganisa yonke indawo.
- Kufanele ibuyekezwe njalo ngemininingwane yangempela.
2. Isabelomali Sokusebenza
Kugxile ku- imisebenzi yansuku zonke yenkampani: ukukhiqiza, ukuthengisa, izinsizakusebenza zabantu, kanye nokuphatha. Kubonisa kokubili imali engenayo elindelekile kanye nezindleko ezivela emisebenzini evamile.
Kuhlanganisa izinto ezifana nalezi:
- Izindleko zokukhiqiza kanye nokunikezwa.
- Izindleko zezentengiselwano nezokuthutha.
- Izindleko zokuphatha kanye nezabasebenzi.
Kubalulekile ekulawuleni ngempumelelo izinzuzo zokusebenza kanye nokuhlonza izindleko ezingadingekile. Ngokuvamile kwenziwa njalo ngenyanga noma njalo ngekota.
3. Isabelomali Sokuthengisa
Lokhu kungenye yezinto ezibaluleke kakhulu. Kusungula imali engenayo elindelekile evela ekuthengisweni kwemikhiqizo noma izinsizakalofuthi ngokuvamile kuyindawo yokuqala yokulungiselela ezinye izabelomali ezihlobene (njengezabelomali zokukhiqiza noma zokumaketha).
Izici ezihlaziywayo:
- Amanani okuthengisa alindelekile.
- Amavolumu alinganiselwe ngesiteshi ngasinye.
- Isabelo semakethe kanye nokuguquguquka kwesizini.
Intuthuko yayo efanele idinga ucwaningo lwemakethe, ukuhlaziywa kwedatha yomlando, kanye nencazelo ecacile yemigomo yebhizinisi.
4. Isabelomali Sokukhiqiza
Ngokusekelwe kwisabelomali sokuthengisa, Isabelomali sokukhiqiza sibala ukuthi zingaki izingxenye okufanele zikhiqizwe. esikhathini ngasinye ukuze kuhlangatshezwane nesidingo esilindelwe.
Kufaka phakathi izilinganiso ku:
- Izindleko zezinto ezingavuthiwe.
- Kudingeka amandla abasebenzi.
- Isikhathi esilinganiselwe sokukhiqiza.
Ikuvumela ukuthi ugweme izithiyo efektri, uphathe kahle izinto ezikhona, futhi uhlele ukuthengwa nabahlinzeki.
5. Isabelomali Sokuthenga
Lona umbhalo othi Uhlela ukuthengwa kwezinto ezidingekayo, izinto zokwakha, noma izinsizakalo ezidingekayo ekukhiqizeni noma ekusebenzeni okuvamileKusekelwe kwisabelomali sokukhiqiza ukuqinisekisa ukutholakala kwezinsiza ngesikhathi esifanele.
Izinto ezibalulekile:
- Isibikezelo sokuthenga ngokwesikhathi.
- Amanani eyunithi kanye nomthelela wokwenyuka okungenzeka.
- Inqubomgomo yempahla encane nephezulu kakhulu.
Kuwusizo kakhulu ekuxoxisaneni nabaphakeli nasekuchazeni izinqubomgomo zesitoko ezisebenzayo ezinciphisa izindleko ngaphandle kokubeka imisebenzi engcupheni.
6. Isabelomali sokugeleza kwemali
Lesi sabelomali silinganisela ukuthi imali engenayo nephumayo enkampanini phakathi nesikhathi esithile Ngokukhethekile, kusiza ukubikezela izimo zokuntuleka noma ukuntuleka kwemali eningi.
Igxile ku:
- Imali engenayo: ukuthengiswa okuqoqiwe, imali mboleko, imali engenayo yezezimali.
- Imali engenayo: amaholo, abaphakeli, intela, inzalo, ukukhokhelwa kwempahla, njll.
- Izilinganiso eziqongelelekile zokunquma i-treasury etholakalayo.
Kuyithuluzi elibalulekile lokwenza izinqumo njengokuhlehliswa kwezinkokhelo, izicelo zokuxhasa ngezimali, noma ukutshalwa kabusha kwenzuzo.
7. Isabelomali sikaMgcinimafa
Kuhlobene kakhulu neyangaphambilini. Kulokhu, kuyi- ukulawulwa okuhle koketshezi olutholakalayokufaka phakathi imininingwane ngezinsuku eziqondile zokuqoqa kanye nokukhokha.
Kubalulekile ukugwema ukungakhokhi, ukubikezela izidingo zezimali zesikhashana, nokugcina ubudlelwano obuhle nabalingani bebhizinisi kanye nezikhungo zamabhange.
8. Isabelomali Sokumaketha
Hlela izinsiza zezimali ezidingekayo ukuze wenze izenzo zokukhangisa, zokukhangisa kanye nokubeka uphawu endaweni efanele.
Kuhlanganisa izinto ezifana nalezi:
- Imikhankaso yemidiya yedijithali noma yendabuko.
- Imicimbi, imibukiso yezohwebo, abantu abanethonya noma abaxhasi.
- Ukuqasha ama-ejensi noma amathuluzi obuchwepheshe.
El Isabelomali sokumaketha kumele sihambisane eduze nezinhloso zokuthengisa., futhi uvumele ukubalwa kwezinkomba ezibalulekile njengembuyiselo ekutshalweni kwezimali (i-ROI) noma izindleko ngokuthengwa ngakunye (i-CPA).
Amanye amamodeli okwenza isabelomali ngokwendlela yokulungiselela
Ngaphandle kwezinhlobo ezishiwo ngenhla ezihambisana nemisebenzi ethile ngaphakathi kwenhlangano, kunezinhlobo ezahlukene izindlela zokwenza isabelomaliokusho ifilosofi yomsebenzi ehlukile:
- Isabelomali esengeziwe: Isebenzisa idatha yonyaka odlule futhi iyibuyekeza ngokusebenzisa ukwenyuka kwamaphesenti athile noma ukulungiswa okubikezelwayo. Kuyashesha futhi kulula, kodwa kungadala ukungasebenzi kahle.
- Isabelomali esisekelwe ku-zero: Unyaka ngamunye uqala kusukela ekuqaleni, kuvunyelwane ngezindleko ngazinye. Lokhu kuwusizo kakhulu ekunciphiseni izindleko, kodwa kudinga isikhathi esengeziwe sokuhlaziya nokulungisa.
- Isabelomali ngokwemisebenzi: Izinhloso zamasu ziyanqunywa, futhi ngokusekelwe kuzo, kwenziwa ukuhlaziywa kokuthi yimiphi imisebenzi edingekayo ukuze ifezeke nokuthi yiziphi izinsiza ezidingekayo.
- Isabelomali sabashayeli: Gxila ekuhlaziyweni kwezinto eziguquguqukayo ezithinta ngqo ukusebenza (isib., inani lamakhasimende, ukuthengisa ngesiteshi ngasinye, njll.) bese ulungisa isabelomali ngokufanele.
Amathiphu okudala isabelomali esisebenzayo
- Chaza izinhloso ezicacile Kusukela ekuqaleni. Ungabhajethi ngaphandle kwesu elichazwe kahle ngemuva kwalo.
- Sebenzisa amathuluzi obuchwepheshe njengamaspredishithi athuthukile noma isofthiwe ekhethekile.
- Kuhilela labo abanomthwalo wemfanelo endaweni ngayinye ekulungiseleleni izabelomali ezisizayo. Kukhulisa ukuzibophezela nokunemba.
- Buyekeza ngezikhathi ezithile ngedatha yangempela ukuhlonza ukuphambuka okuphawulekayo.
- Gwema ukulinganisa imali engenayo ngokweqile noma ukwehlisa izindleko. Yiba ngokoqobo ngangokunokwenzeka.
Ukuqonda izinhlobo ezahlukene zezabelomali kanye nendima yazo ngaphakathi kwesakhiwo sezezimali senhlangano kusiza ukulinganisela ngempumelelo isu, ukwenziwa, kanye nokulawula ukusebenza. Kusukela kusabelomali esikhulu kuya kuzabelomali ezithile ezifana nokumaketha noma izabelomali zokuhamba kwemali, ngasinye sinikeza umbono ohlukile, lapho uhlanganiswa, onikeza isisekelo esiqinile sokwenza izinqumo ezizethembayo. Ukusebenzisa uhlelo oluhle lokubeka isabelomali akugcini nje ngokuthuthukisa ukusebenza kwezezimali kodwa futhi kuvumela ukulindela izingozi, ukulawula izindleko kangcono, kanye nokusebenzisa amathuba njengoba evela.
