Iimfuno zenkunzi yokusebenza ngokweenkcukacha

Le imfuneko yenkunzi yokusebenzat inokuchazwa njengesixa semali esiyidingayo inkampani ukujongana neemfuno ezibangelwa kukungahambelani phakathi kwemali engenayo kunye nokuphumayo. Ihambelana nemali ekufuneka inkampani ibonelele ngayo ukuze ilawule umsantsa phakathi kwawo imbuyekezo kunye neengqokelela. Akufunekanga ibhidaniswe nayo Inkunzi yomsebenzi.

Ngokwenyani, inkampani ekufuneka ihlawule ababoneleli bayo phambi kokuba ifumane intlawulo yabathengi bayo inesidingo semali yokusebenza ukuze ixhaswe ngemali. Okukhona izitokhwe ezinkulu kunye namaxesha okukhokela, kokukhona inkampani iba semngciphekweni wokuba ne- imfuneko enkulu yokusebenza.

Ubungakanani bemfuno yenkunzi yokusebenza buxhomekeke kwiiparitha ezininzi: icandelo lomsebenzi, iimeko zokuthengisa, iimeko zokuthenga, amaxesha okujikeleza isitokhwe kunye nomthamo womsebenzi. Kweli nqaku, sibonisa imfuno yenkunzi yokusebenza ngokweenkcukacha. Masihambe!!

🌿 Yintoni imfuneko yenkunzi yokusebenza?

Imfuneko yenkunzi yokusebenza sisixa esifunekayo ukuze inkampani ibe nako ukuhlawula zonke iindleko zayo zangoku ngelixa ilindele ukufumana intlawulo efanele ukuhlawulwa kubathengi bayo abohlukeneyo. Ichaza ukuzimela kwemali yenkampani kwixesha elifutshane.

Esi salathisi simele imali efunekayo ukuxhasa iindleko zenkampani ngaphandle kokuba ifune ukuqokelela amatyala abaxumi bayo ngaxeshanye.

Ukuba ubala imfuno yenkunzi yokusebenza yenkampani kwaye uqonde ukuba injalo mkhulu kuno 0, ngoko ke uhlalutyo ekufuneka lwenziwe kukuba kufuneka ihlawule ababoneleli bayo kwiintsuku ezingama-30.

Uninzi lwamashishini namhlanje anemfuno yenkunzi esebenzayo kufutshane no-zero, oko kuthetha ukuba kufuneka afumane imali yokujongana nokungahambi kakuhle kwemali.

✔️ Iimeko ezithile

Ngokungafaniyo neenkampani eziqokelela iimali ngaphambi kokuba zikhutshwe, ziinkampani ezifuna imali yokusebenza ngaphantsi kwe-0.

Kule meko, siza kuthetha ngezibonelelo zokusebenza zemali. Sinomzekelo, iinkampani kwicandelo lokuthengisa eliqhelekileyo kule meko, kuba abathengi babo bahlawula iimpahla ngemali.

Olona ncedo luphambili lweemfuno zenkunzi yokusebenza kuku ukuxhasa ngemali umjikelo wokusebenza kwenkampani. Incedisa intsingiselo yemali esebenzayo evela kwifomula esebenzisa inkunzi esisigxina kunye nempahla esisigxina.

🌿 Ubalwa njani iimfuno zenkunzi yokusebenza?

Iimfuno zenkunzi yokusebenza zibalwa ngokubanzi ngenani leentsuku zembuyekezo. Xa usenza okanye uthenga ishishini, ukugqiba iimfuno zenkunzi yokusebenza linyathelo elifanele lingahoywa. Ukuba igqwethiwe okanye yenziwe kakubi, inokuba sesona sizathu sokunyamalala kwenkampani.

Enkosi kwimfuno yenkunzi yokusebenza, umphathi wenkampani unako Vavanya ukusebenza kweshishini lakho ngokuhlalutya nje iziphumo ezahlukeneyo ezifunyenweyo.

Izibalo zinokuba zeveki, ngenyanga, ngekota okanye ngonyaka, kufuneka zithelekiswe kwaye zifundwe. Ukwenza oku, umphathi kufuneka azibuze le mibuzo:

• Ngaba kukho naluphi na utshintsho olwenziwa kunyaka ophelileyo, kwisiqingatha sonyaka odlulileyo, kwikota edlulileyo okanye kwinyanga edlulileyo?
• Ngaba kunokwenzeka ukuluchaza olu tshintsho?
• Ukuba ayithandeki, kungabuyiswa njani uzinzo lwemali?
• Ukuba iyathandeka, ingagcinwa njani okanye iphuculwe njani?

✔️ Inkampani yomboneleli wenkonzo

Ukuba inkampani igxile ekuboneleleni ngeenkonzo, ngoko ayinayo isitokhwe sempahla. Ngaphandle koku, kufuneka ixesha ngalinye iqhubele phambili iintlawulo zangoku ukuze ikwazi ukwenza i-invoyisi yezibonelelo kunye neenkonzo ezinikezelayo.

Ezi ntlawulo zangoku zirekhodwa ngokubanzi phantsi kwegama elithi “ umsebenzi uyaqhubeka ". Ngeli xesha, imfuno yenkunzi yokusebenza ibalwa ngokuthathela ingqalelo le datha ilandelayo:

• Imithwalo yosuku lokusebenza;
• Zonke iindleko jikelele zibandakanyiwe (kubandakanywa nomvuzo);
• Ixesha elifunekayo ukugqiba inkonzo okanye inkonzo eyalelwe ngumthengi.

Ifomula yokumisela imfuno yenkunzi yokusebenza kule meko ilandelayo:

• WCR = Umsebenzi uyaqhubeka + Umndilili wenkqubela phambili ezifunyenweyo » - Umndilili wenkqubela phambili iidiphozithi zabathengi »
• WCR = Stocks + Ezifunyenweyo (urhwebelwano olufunyenweyo kunye nezinto ezahlukeneyo ezifunyenweyo) - Amatyala (yonke i amatyala angeyomali).

🌿 Izinto eziguquguqukayo ezinefuthe kwiimfuno zenkunzi yokusebenza

Izinto ezininzi eziguquguqukayo zinefuthe ekubalweni kweemfuno zenkunzi yokusebenza

✔️ Umhla wokugqibela wentlawulo (ekwaxoxwa ngayo nababoneleli) 

Ukubala ngeentsuku: (iintlawulo zorhwebo/ezithengiweyo kuquka irhafu) x 360. Isiphumo kukuba sifumana emva koko sihambelana nemigaqo yentlawulo enikezelwa ngababoneleli kwinkampani. Ngokuqhelekileyo, sinexesha lokuhlawula le-30 ukuya kwiintsuku ze-60.

✔️ Ixesha lokuhlawula (inkampani eyinika abathengi xa iodola) 

Ubalo ngeentsuku zenguqu : (ezafunyanwayo zorhwebo/inguqu equka irhafu) x 360. Isiphumo esifunyenweyo silingana nexesha lentlawulo yazo zonke iimveliso inkampani yakho ezithengisa kubathengi bayo. Olu tshintsho luxhomekeke kwizinto ezininzi ezifana necandelo lakho lomsebenzi, abathengi bakho, njl.

Kanye njengexesha lokuhlawula olinikiweyo ngababoneleli bakho, ixesha lokuhlawula liphakathi kweentsuku ezingama-30 nezingama-60.

✔️ Ixesha lokujikeleza kwesitokhwe.

Kananjalo bala ngeentsuku: (i-avareji yoluhlu lweempahla/zokuvelisa okanye imveliso) x 360. Isiphumo oya kusifumana siya kugqiba xa iimveliso zithengiwe kwaye xa ezi mveliso zithengiswa kwakhona, o.k.t. inani leentsuku ezi mveliso zikhoyo.

🌿 Uhlalutyo lweemfuno zenkunzi yokusebenza

Ukuze uthembeke ngokwaneleyo, imfuno yenkunzi yokusebenza ivela kumjikelo wokusebenza wenkampani, imele nayiphi na imfuno okanye isibonelelo esithile senkxaso-mali esizalwe ngumsebenzi oyintloko wenkampani. Imfuno yenkunzi yokusebenza ke ngoko ngumahluko phakathi kwemisebenzi kunye nezixhobo zokusebenza.

✔️ Yintoni omawuyenze ukuba imisebenzi ingaphezulu kwezibonelelo?

Xa imisebenzi inkulu kunezixhobo zokusebenza, inkampani kufuneka ixhase ngemali iimfuno zayo zexesha elifutshane ngenkunzi yayo yokusebenza okanye amatyala ayo emali.

Izibonelelo zokusebenza ke ngoko ziya kwenza kube lula ukuhlawulela imisebenzi esebenzayo. Inkampani ayiyi kuba naziphi na iimfuno zemali. Kodwa ayisayi kuba nayo nayiphi na intsalela yenkxaso-mali.

✔️ Yintoni omawuyenze ukuba izixhobo zikhulu kunemisebenzi?

Ukuba oovimba abazizibonelelo zikhulu kunoxhaphazo olusetyenziswayo. IKHAMPANI ayisayi kufuna mali kwaye intshiyekela eveliswayo iya kondla imali yayo eyisambuku kunye nokuphepha ukugcina imali, inokutyalwa.

Ikhapitali yokusebenza Ivumela inkampani ukuba ixhase ngemali iimfuno zayo zokusebenza. Ngumahluko phakathi iinkunzi ezisisigxina (i-equity kunye netyala lexesha elide) kunye utyalo-mali de l'entreprise.

Ngoko ke imele inkunzi ekufuneka ihlale ihleli kwinkampani ukuqinisekisa umjikelo wokusebenza wenkampani. Ukuba likhulu kwexabiso lenkunzi yokusebenza, kokukhona ukuzimela kwemali kwenkampani.

🌿 Yintoni omawuyenze emva kokumisela imfuno yenkunzi yokusebenza?

Nje ukuba imfuno yenkunzi yokusebenza imiselwe, kwaye uyihlalutye (nokuba positive, zero okanye negative), kufuneka uthathele ingqalelo oku ekuqhubekeni komsebenzi wakho kwaye ngakumbi ukuba imfuno yakho yenkunzi yokusebenza ilungile. Kule meko, kuya kufuneka uyixhase ngemali.

Ngeli xesha, kukho inani leenketho ezikhoyo kuwe. Kuxhomekeke kuwe ke ngoko ukuba ukhethe leyo ifanele iinjongo zakho.

• Le i-overdraft ; kuya kufuneka ukhethe esi sisombululo ukuba iimfuno zakho zemali zezexesha elifutshane.
• Imirhumo kwi akhawunti zangoku ; zizixa-mali ezenziwe zafumaneka kwinkampani ngamaqabane awohlukeneyo. Kuya kufuneka uthathe olu khetho njengesisombululo xa iimfuno zakho zemali zilixesha elifutshane/eliphakathi.
• Intsalela yemithombo yexesha elide xa kuthelekiswa neemfuno zemali zexesha elide ukuba iimfuno zakho zezexesha elide.

🌿 Yintoni esifanele siyiphawule ngokuphathwa kakuhle kweWCR yethu?

Kulawulo olululo lwe-Working Capital Requirement (WCR), kubalulekile ukujonga ngononophelo amanqanaba e-inventri ukuze kuthintelwe intsalela okanye ukushokoxeka, okunokuchaphazela ukuhamba kwemali. Ukongeza, ulawulo olusebenzayo lokufunyanwa kwabathengi lu kubalulekile ukunciphisa iintlawulo emva kwexesha kunye nokugcina ukuhamba kwemali okunempilo.

Xa kufikwa kumatyala ababoneleli, kubalulekile ukuthethathethana ngemiqathango yokuhlawula efanelekileyo ngelixa uphepha ukulibaziseka okugqithisileyo. Okokugqibela, ukuphucula iinkqubo zokusebenza, ezinjengolawulo lwempahla kunye ne-invoyisi, kunokunceda ukunciphisa i-WCR kunye nokuphucula impilo yemali yenkampani.

Ukuze ube nolawulo olululo lweemfuno zakho zenkunzi yokusebenza, kuyafuneka ukuba ujonge ngokuchanekileyo la manqaku alandelayo:

• Iiakhawunti zakho kufuneka zibe sexesheni (ibhalansi yeeakhawunti zabathengi);
• Kuya kufuneka uqinisekise ukuba unolawulo olululo lwe-inventri;
• Lawula indawo yomthengi kakuhle: ngokunciphisa ixesha lokuhlawula (i-invoyisi yenkqubo ngokukhawuleza, landela abathengi ngokukhawuleza kwaye uqokelele);
• Lawula ngononophelo isikhundla somboneleli (thethathethana ngemigaqo yokuhlawula ukwenza ixesha elide);
• Khetha indlela elungileyo yenkxaso-mali kwiimfuno zakho, ezinje nge-ovadrafti yasebhankini kunye nefactoring.

🌿 Ukuvala

Ukuqukumbela, ulawulo olusebenzayo lweMfuneko yeNkunzi yokuSebenza (WCR) ibalulekile ukuze kuqinisekiswe impilo yezemali kwinkampani. Ngokubeka iliso elibukhali kumanqanaba e-inventri, amaxesha okuhlawulwa nawokuqokelelwa, kunye neemeko zetyala lomthengisi, inkampani inokwandisa iWCR yayo kwaye iphucule ukuhamba kwayo kwemali.

Uqwalaselo olusondeleyo kwiinkqubo zokusebenza kunye noqikelelo lwemali ekhoyo lunokuba negalelo kulawulo oluchanekileyo ngakumbi lwe-WCR. Ekugqibeleni, ulawulo i-BFR esebenzayo inokunceda ishishini ligcine ukuhlawula amatyala okwaneleyo kwimisebenzi yemihla ngemihla kwaye liqhube ukukhula okuzinzileyo.

🌿 Imibuzo Ebuzwa Rhoqo

Yintoni i-Working Capital Requirement (WCR)?

I-Working Capital Requirement (WCR) imele umahluko phakathi kwezixhobo zexesha elifutshane zenkampani (uluhlu lwempahla, izinto ezifunyanwa ngabathengi) kunye nezibophelelo zayo zexesha elifutshane (amatyala omthengisi, amatyala aqokelelweyo).

Kutheni ulawulo lweWCR lubalulekile kwinkampani?

Ulawulo olusebenzayo lwe-WCR lubalulekile kuba luchaphazela ngqo ukungena nokuphuma kwemali kunye nokukwazi kwenkampani ukuhlawulela imisebenzi yayo yemihla ngemihla. I-WCR elawulwa kakubi inokukhokelela kwiingxaki zokungabi namali yokuhlawula amatyala nakwiingxaki zemali.

Sinokuyiphucula njani iWCR?

Ukulungiswa kwe-WCR kubandakanya ukubeka esweni ngononophelo amanqanaba oluhlu lweempahla, ukuphucula ulawulo lwee-akhawunti ezifunyanwayo, uthethathethwano ngemiqathango efanelekileyo yokuhlawula nababoneleli-nkonzo, kunye nokuphucula iinkqubo zokusebenza ukunciphisa intlawulo nokuqokelelwa kwamaxesha .

Yeyiphi imingcipheko eyayanyaniswa ne-WCR engalawulwa kakuhle?

I-WCR elawulwa kakubi ingakhokelela kubunzima bokuhamba nokuhamba kwemali, ulibaziseko lwentlawulo, ukunqongophala kwemali yokuhlawula amatyala kunye neengxaki zexesha elide zokuhlawula amatyala. Isenokuchaphazela amandla enkampani ukubamba amathuba okukhula.

Sigqibile!! Nceda ushiye izimvo zakho kwizimvo. Kodwa ngaphambi kokuba uhambe apha indlela ofanele ululawule ngayo uqingqo-mali lwentsapho yakho ngoxolo.