Inkqubo yohlalutyo lwemali: indlela esebenzayo

Injongo yohlalutyo lwemali yenkampani ukuphendula imibuzo ephathelele ekuthathweni kwezigqibo. Ezi zigqibo zinokunxulunyaniswa nolawulo lwenkampani, umgaqo-nkqubo wotyalo-mali okanye imibuzo enxulumene nenkxaso-mali. Kweli nqaku Finance de Demain ikwazisa kwinkqubo yohlalutyo lwemali ngendlela esebenzayo.

Kodwa ukuqala, nazi ezinye Ingcebiso kunye neqhinga lokudala kunye nokuphuhlisa nto leyo eya kukuvumela ukuba uphuhlise ngokulula kakhulu inkampani yakho okanye ishishini lakho.

🌽 Amanqanaba ohlalutyo lwemalire

Umbono we-AF ayikuko ukuphawula ngomlinganiselo ngamnye kodwa kukuqaqambisa amanqaku ayimfuneko ekuqondeni ishishini elifundiweyo. Ngaloo ndlela, ukubaluleka kohlalutyo lwemali kuyahluka ngokweenjongo ezibekiweyo kunye nomsebenzisi.

Le yindlela esiqhele ukwahlula ngayo phakathi kohlalutyo lwemali lwangaphakathi nolwangaphandle. Uhlalutyo lwangaphakathi lwenziwa ngumqeshwa wenkampani ngelixa uhlalutyo lwangaphandle lwenziwa ngabahlalutyi abazimeleyo. Nokuba iqhutywa ngaphakathi okanye ngumntu ozimeleyo, kufuneka ilandele amanyathelo amahlanu (05).

✔ Inqanaba lokuqala

Eli nyathelo lenza kube lula ukuqokelela ulwazi lwe-accounting kunye nolwe-non-accounting ukuze luphinde lucutshungulwe. Ngokwenene ngumbuzo wokunxibelelana nabaphathi abohlukeneyo benkampani abaya kuba nakho ukukubonelela ngamaxwebhu aceliweyo.

la amaxwebhu obalo zezi: i-balance sheet, ingxelo yengeniso, i-cash flow statement kunye nezihlomelo. Ezi zinokuquka namanye amaxwebhu anokunceda ukuqonda imeko yemali yenkampani. Kweli candelo sinokuba neengxelo zolawulo, iikomiti ezahlukeneyo, njl.

✔ Inyathelo lesibini 

Eli nyathelo libandakanya ukuzoba inguqu ukusuka kwi-balance sheet sheet ukuya kwakhona iphepha lomncono. Le yokugqibela ingasebenza okanye yezemali ngokuxhomekeke kwindlela eyamkelweyo. Oku kuyasebenza nakwi-akhawunti yengeniso kunye neendleko (i-CPC) ekufuneka ihlaziywe.

Ukusetyenzwa kwakhona kubandakanya ukuhlenga-hlengisa izinto ezahlukeneyo ngokuhambelana nokuba zifanele ukuba yinxalenye yomsebenzi, utyalo-mali okanye umjikelo wemali.

Ngokomzekelo, ukuba kwii-asethi zangoku, sinesitokhwe esiye sahlala unyaka, ngoko siyithumela kwii-asethi ezisisigxina. Oku kusebenza ngokuqinisekileyo akunampembelelo kwii-asethi zizonke/amatyala kodwa kunoko kumjikelo wokusebenza. Iguqula ngokuzenzekelayo umlinganiselo obaliweyo. 

✔ Inyathelo lesithathu

Emva kokuhlaziywa kwe-balance sheet, eli nyathelo lenza kube lula ukunikezela nge-balance sheet sheet (ii-asethi okanye ukungabikho kwemali) okanye isebenze ngokwayo kwinginginya yabantu kwaye i-akhawunti yeendleko nengeniso ibuyiselwe. Ngokwenene kukuhlanganiswa komsebenzi owenziwe kwisinyathelo sangaphambili.

✔ Inyathelo lesine

Eli lixesha lokubonisa i-cash flow statement, uthethelela ubalo, ukuba lukhona, owona mlinganiselo ubalulekileyo malunga nobume bemali; imali yokuhlawula amatyala; umsebenzi weshishini kunye nenzuzo.

✔ Inyathelo lesihlanu

Olu luhlalutyo lwemali oluchanekileyo. Emva kokubala imilinganiselo eyahlukeneyo kwisinyathelo sangaphambili, kuyimfuneko ukuphawula malunga nokuvela kwabo. Zama ukucacisa iintlobo ezahlukeneyo zeereyishini. Yitsho ukuba ezi reshiyo zilungile okanye aziyiphathi kakuhle inkampani? Ukuba azithandeki, yenza iingcebiso zokuziphucula.  

Kwaye oku, umlinganiselo ngomlinganiselo okanye ngebhloko yomlinganiselo. Eli nyathelo kufuneka likhokelele ngokupheleleyo kwisigwebo sexabiso okanye kuvavanyo lwemeko yemali (amandla kunye nobuthathaka bakhe) yenkampani. Ukusondela ngcono kweli nyathelo lesihlanu, umhlalutyi wezezimali kufuneka afune ukuphendula le mibuzo ilandelayo:

•  Zithini iziphumo zenkampani ngokwengeniso kunye nomda?
• Ukufezekisa ezi ziphumo, uthini umgaqo-nkqubo wotyalo-mali wenkampani?
• Iluxhasa njani olu tyalo-mali ngemali?
• Isebenza njani inkampani xa ithelekiswa nezinye iinkampani kwishishini elifanayo?

🌽 Yintoni kanye kanye efanele ihlalutywe?

Ukufumana indlela esebenzayo yohlalutyo lwemali, umhlalutyi wezezimali kufuneka ahlolisise ubume bengeniso kunye nemida. Hlalutya utyalo-mali olwenziweyo, iindlela zokuxhasa olu tyalo-mali kwaye ekugqibeleni uvavanye inzuzo yolu tyalo-mali.

✔ Utshintsho kunye nemida

Uhlalutyo lwesakhiwo sengeniso kunye nemida ithatha indawo ebalulekileyo kuhlalutyo lwemali. Uhlalutyo olucacileyo lwengeniso ekuqaleni kunye nenzuzo yokusebenza okwesibini kwenza ukuba kwenzeke ukujongana neenkxalabo zemarike kunye nezicwangciso zoshishino.

Ngaloo ndlela, unokufumana iziphumo zesikere ekhoyo njengoko inkampani inokufumana ukunyuka kwengeniso kwaye kwangaxeshanye ibe namava okukhula kwiindleko zayo zokusebenza.

Uhlalutyo lwengeniso lithuba lokufunda ngakumbi malunga nemigca yengeniso yemisebenzi yenkampani kunye nokwazi isikhundla sayo sokhuphiswano kwimarike. Nangona kunjalo, uhlalutyo lwenguquko lukwenza kube lula ukufunda ngakumbi malunga nokuvela kwe " ngathathi hlangothi ngokwahlula iindleko ezizinzileyo kwiindleko eziguquguqukayo.

✔Uhlalutyo lotyalo-mali

Kwinkampani, kukho intaphane enkulu yotyalo-mali. Ubunzima bokuqala botyalo-mali bobo buhambelana nee-asethi ezisisigxina kwicala le-asethi kwiphepha lomncono.

Ulwazi oluqokelelweyo kobu bunzima lubalulekile ekuqondeni isicwangciso senkampani, ngakumbi ngokuthelekisa isixa sotyalo-mali olutsha kunye nolo lweendleko zokuhla kwexabiso. Ubunzima besibini botyalo-mali buhambelana nezitokhwe. Ke, uhlalutyo lwemali kufuneka luhlalutye imfuno yenkunzi yokusebenza yenkampani. 

✔️Uhlalutyo lwenkxaso-mali

Uhlalutyo lwenkxaso-mali yenkampani kufuneka lwenziwe ngamandla kwiminyaka emininzi. Kunokwenziwa kwakhona ngokwezibalo kumsebenzi wokugqibela okhoyo. Kwindlela eguquguqukayo, isixhobo esisebenzayo esiyimfuneko yitafile yokuhamba kwemali. Ukuqukuqela okuvela kwimisebenzi kusisiseko.

🌽 Indlela yokuhlalutya umjikelo wenkxaso-mali?

Into yokuqala ekufuneka uyenzile xa kuhlalutywa inkxaso-mali kukubala iCapacity ukuzixhasa ngezimali (CAF) yenkampani. I-CAF ichaza zonke izixhobo zangaphakathi ezenziwe yinkampani njengenxalenye yomsebenzi wayo ovumela ukuba iqinisekise ukuxhaswa kwayo ngemali.

Isenokwenza kube lula ukuhlawula iimali-mboleko ezithatyathiweyo, ukuxhasa utyalo-mali, ukwandisa i-equity okanye ukwabe izabelo. Ukubala i-CAF, zimbini iindlela ezikhoyo: indlela yokukhupha (ngokusekwe kwintsalela yokusebenza) kunye nendlela yokongeza (kwiziphumo zomthambo).

 ✔ Indlela yokuthabatha

Le ndlela yokubala ilandela ngokuthe ngqo kwinkcazo ye-CAF. Olu lubalo lweCAF ngokwemvelaphi yayo. Ke, i-CAF ibalwa ngokwenza umahluko phakathi kwengeniso enokubakho kunye neendleko ezinokubakho ngokunxulumene nomsebenzi oqhelekileyo wenkampani, oko kukuthi ayinxulumananga nemisebenzi imali okanye utyalo-mali.

Imveliso enokukheshiswa (ngokulandelelanayo intlawulo enekheshi) inokubanakho ukuvelisa ingeniso (ngokulandelelanayo inkcitho). Ngokuchaseneyo, imveliso ebalwayo (ngokulandelelanayo inkcitho) ayivelisi ukuhamba kwemali.

Ngokwesiqhelo, kwi gross operating surplus (EBITDA) kongezwa ukhutshelo lweendleko zokusebenza kunye nenye ingeniso ekheshiweyo evela kumsebenzi wesiqhelo kunye nezinye iindleko ezikheshiweyo kumsebenzi wesiqhelo ziyathotywa.

UKUZINIKELA NGEZIMALI = Intsalela yokusebenza iyonke + Uweliselo lweendleko zokusebenza + Ezinye iimveliso zokuxhaphaza - Ezinye iindleko zokusebenza + Izabelo zengeniso kwimisebenzi edibeneyo - Izabelo zengeniso kwimisebenzi edibeneyo + Imveliso yezemali - Iindleko zemali + Iimveliso ezikhethekileyo - Iindleko eziphumayo ezizodwa - Ukuthatha inxaxheba kwabasebenzi kwiziphumo - Iirhafu zengeniso

Nantsi eminye imibuzo omawuyibuze xa uhlalutya imijikelo eyahlukeneyo.

 ✔ Indlela yokudibanisa

Le ndlela yokubala yesibini ikhawuleza kuneyokuqala kwaye ke ngoko isetyenziswa ngokubanzi. Yi le'ubalo lweCAF ngokolwabiwo lwayo. Le vidiyo ilandelayo ibonisa inkqubo yohlalutyo lwemali.

I-CAF inokubalwa kwisiphumo esishiyekileyo apho iindleko ezibalwayo zongezwayo (izibonelelo zokuhla kwexabiso kunye nezibonelelo) kwaye apho iimveliso ezibaliweyo zokuhlehliswa kwezibonelelo kunye nokuhla kwexabiso kuthatyathwa.

Kuyimfuneko ukuba kunye nokuphelisa umgca osezantsi, impembelelo yenkxaso-mali kunye nemisebenzi yotyalo-mali evela kwingxelo yengeniso.

okokuqala, izibonelelo zotyalo-mali ezikhutshelwe kwingxelo yengeniso, ezibalwa iimveliso, kufuneka zitsalwe.

Okwesibini, yongeza ixabiso le-net ye-asethi yezinto ezithengisiweyo kwaye uthabathe ingeniso kwintengiso yee-asethi.

Into yesibini yokwenza xa uhlalutya inkxaso-mali kukuhlalutya umlinganiselo. Lo ngumlinganiselo wokungabi nakuhlawula amatyala ngokubanzi, ukuzimela ngokwasezimalini, ukuphelelwa lixesha, ukuzimela ngokwasezimalini kunye nokuzimela ngokwasezimalini.

Oku kwenzelwa ukuvavanya ulungelelwaniso lolwakhiwo lwenkxaso-mali kwakunye nomthamo wayo wokuhlawula. Imilinganiselo yemali izalathisi ezisetyenziselwa ukwenza uhlalutyo lwemali yeenkampani.

Nangona kunjalo, ukuba ufuna ukuthatha ulawulo lwemali yakho yobuqu kwiinyanga ezintandathu, ndincoma kakhulu esi sikhokelo.

Kukuwe

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