Imali yokusebenza

Imali yokusebenza ibonakala ngempilo encane yokusebenza kanye nentengo esho ngokushesha ekukhiqizeni izindleko zokuthenga (ukuthengwa kwempahla, izinto zokusetshenziswa, imikhiqizo ehloswe ukudayiswa, izingxenye, imikhiqizo eqedile). Njengencazelo, lo mqondo usho ukubaluleka kokuveza izinto ezihlukahlukene zomsebenzi, eziphendulela enkambini yokukhiqiza kanye kuphela. Ngesikhathi esifanayo, badlulisela inani labo kulo lonke okhiqizwayo, okusho ukuthi, badala inani lentengo.

Imali yokusebenza iyinhloko efanayo yokusebenza eyenziwa yinhlangano ukufeza imisebenzi yayo yokukhiqiza. Zihlukile kwesinye sezici - ziqedwa ngokuphelele yibhizinisi ngesikhathi esisodwa somjikelezo ojwayelekile wokukhiqiza. Zonke izimali zokusebenza zihlanganisa:

- amasheya okukhiqiza (izinto eziwusizo, imikhiqizo eqedile, izinto zokwakha, ugesi, uphethiloli, izingxenye ezithintekayo, izingxenye, izindleko zokukhiqizwa okungapheli, izindleko zesikhathi esizayo, izimpahla eziqediwe).

- ama-akhawunti atholakele, okuyizinyanga ezingaphezu kwengu-12;

- ukheshi ku-akhawunti kanye nerejista yemali;

- izimali zezimali zesikhashana;

- ezinye izimpahla zamanje.

Kunesigaba esithile sezindleko zokusebenza:

1. Ukujikeleza izimali zezimboni, ezihlanganisa:

- izimpahla zezimboni (izinto eziyisisekelo kanye nezinto zokusetshenziswa, uphethiloli, uthengile imikhiqizo ephethwe yisikhathi, izinto eziphansi kanye nezinto ezigqoke ngokushesha, izinto ezisizayo);

- izindleko zesikhathi esizayo;

- izimali ezisekukhiqizweni (imikhiqizo eqedile yokukhishwa kwayo).

Izimali zokwelashwa ezihlanganisa:

- imikhiqizo engekho emakethe okugcina;

- ithunyelwa, kodwa imikhiqizo engakhokhiwe;

- izimpahla ezihloswe ukubuyisela kabusha.

- izimali kuma-akhawunti, ngokheshi nangesiqinisekiso.

Umgomo oyinhloko wokulawulwa kokuphatha ukucacisa ubungako obukhulu kakhulu nesakhiwo esicacile salezi zimali. Futhi, imithombo yezimali zabo kufanele ihlaziywe. Imali yokusebenza ihlukaniswe ngokuthi:

- unomphela - ingxenye yamafa wamanje, isidingo esingashintshi ngesikhathi sokujikeleza; Leli nani elincane lempahla yamanje liyisimo esibalulekile sokuqaliswa kwemisebenzi evamile yokukhiqiza.

- imali eguquguqukayo - impahla eyengeziwe yamanje edingekayo ekufezeni ukuthengiswa okungahle kwenzeke.

Imali esebenzayo yokusebenza iyisici esibaluleke kakhulu esisetshenziselwa ukuhlaziywa kwezimali yenkampani. Ihlukanisa ubukhulu balolo lugogo olukhululekile kuzo zonke izibopho zesikhathi esifushane. Unamanye amagama asetshenziswa ngegama. Kubalulekile ukugcinwa okuzinzile kokusimama kwezimali kwenhlangano. Uma izimpahla zamanje zidlula inani lezikweletu zesikhashana, lokhu kusho ukuthi ibhizinisi lingakwazi ukukhokha kalula lezi zibopho futhi likwazi ukukhulisa imisebenzi yalo.

Imali eyinhloko yokusebenza ibonisa ukuthi yiziphi izimpahla zamanje inkampani ezithola ngemali kanye nezinsiza zayo. Ukutholakala kwalo nosayizi kungenye yezici ezibaluleke kakhulu ukuzinza kwezimali kwenhlangano. Inani lemali elilinganayo libekwe ngalendlela elandelayo: inani lemali ekhokhwayo yamanje likhishwe inani lemali yokusebenza. Ukuntuleka kwalesi sikhwama kuholela ekunciphiseni okuphawulekayo kulokhu okuqhubekayo nokwandisa ingxenye eguquguqukayo yezimpahla. Lezi zindaba zifakazela ukuthembela kwezezimali okukhulayo kwenhlangano kanye nesimo sayo esiyingozi. Isimo salesi sibonakaliso kubonakala ku -ratio ye-liquidity, esichaza isilinganiso sobukhulu samagugu wamanje kumali ehehayo.