Izimali ukwelashwa

inkampani ngayinye isebenzisa eziyisisekelo futhi kokusebenza. Okugcina inhloso yalo obusebenzayo sehlukaniswe ukwelashwa kanye circulating sethi emikhiqizo. Ngu esiphatha izimali sifake izinto ezilandelayo:

- imikhiqizo lezimpahla elondolozwe ku ishede;

- ukheshe ;

- ezithunyelwa imikhiqizo lezimpahla (izimpahla sisendleleni);

- imithombo yezimali ku zasemizaneni abathengi eziningi ezidayiswayo.

Ngokuvamile ukwelashwa izimali, okuyizinto ngesimo imali, ukuthatha amafomu ahlukene:

- kwezezimali (kuleli cala, angase endabeni amabhange noma nezinye izinhlangano zezimali, encwadini lesikweletu noma izibambiso);

- Izimali labetibambile ngqo ukheshe noma emizaneni nosonkontileka.

Ukuze esiphezulu nokuphathwa kwezimali nokusebenza kunqunywa ngesikhathi emithini yabo ubukhulu kahle ivolumu, bakhiqiza ukuhlaziywa kwemali kanye ukubikezela.

e izimpahla yokusingatha ngendlela izimali zihlukaniswe amaqembu:

- imikhiqizo lapho imigomo zokukhokha ayikafiki namanje;

- imikhiqizo lapho inkathi yenkokhelo iphelelwe isikhathi;

- izimpahla okuyizinto ugcine acquirer.

yokusingatha izimali enikeziwe ngesimo Receivables siqukethe izikweletu:

- abahlinzeki, ngubani iphelelwe isikhathi ngokuya yokukhokha;

- zonke izinhlangano nokubika ;

- iziphathimandla zentela (uma kuvele ngokweqile kwezintela, izinkokhelo ayimpoqo ezenziwa yesabelomali indlela yokukhokha kusengaphambili);

- Iyatholakala on izikweletu uphikise kanye nezicelo.

Noma yimuphi Receivables nakanjani isusa imali kusuka kwegazi, lokho kukunciphisa ngokuphawulekayo ukudleka nekusebenta ukusetshenziswa yabo, okungase kuholele inkampani isimo esinzima kwezezimali. ezingeni Its kuhlobane ngokuqondile uhlelo lokukhokhisa ezamukelwe ngu inkampani, uhla imikhiqizo kanye esifuze ka saturation imikhiqizo emakethe. share yayo yonke isakhiwo nokusakazwa izimali ngokuvamile mikhulu, ngakho-ke kudinga kanzima, ukulawula unomphela. Lokhu ukuphathwa izikweletu inikeza ukulawula wemfanelo zezezimali inhlangano ijubane inzuzo lezo zimali izibalo efanele.

Njengoba imali yokwelapha - kuba imali etshalwe amasheya eseqedile imikhiqizo izothandwa; kakade ezithunyelwa kodwa hhayi ayakhokhelwa; izimali e zasemizaneni abanamacala, zingabantu eduze okuhlobene inqubo kujikeleta kwetimphahla. Lezi zimali awuzibhebhezeli izindleko izimpahla, futhi ngqo abathwali yayo. Zonke ukunyakaza capital ukusebenza kuyinchubo lechubekako olulodwa. Ekupheleni umjikelezo zokukhiqiza, ngemva ukukhiqizwa kwemikhiqizo izothandwa, kanye ukusetjenziswa kwazo lonke inani lalezi zimpahla liyakushunyayelwa ihlawulelwa ngesimo engenayo evela ekuthengisweni kwemikhiqizo (amasevisi, usebenza).

izimali ukwelashwa ziyahamba njalo, ngakho-ke, kube yindlela wesifunda. Uma lokhu kwenzeka njalo siguqula izinhlobo Inani: njengoba imali-ifomu iba lezimpahla ke zokukhiqiza kabusha lezimpahla kanye nemali.

ukuphathwa esiteji Monetary kwezimali kuba uhlobo yokusungula, njll esigabeni sokukhiqizwa, izinqolobane aguqulwa emikhiqizweni eseqedile, ngemva yokuthengisa (lezimpahla esiteji) imikhiqizo ke ozuza ngesimo imali. Zonke kwentuthuko ifomu inventories kufanele zibuyiselwe, futhi ingxenye imali idlula izindleko yokuthengisa inzuzo ibhizinisi.

Ukuphumelela ukusetshenziswa kwezimali incike ekwelapheni inzuzo yabo rate. Amapharamitha eziyisisekelo zihlanganisa okuyisikhathi ukujika, izinga inzuzo futhi ukulayisha.