Izinzuzo Zokungenisa Amabhizinisi: Essence, Species, Ukubaluleka

Amabhizinisi njengabakhiqizi bempahla ngabanye bathola imali yokuthengwa kwemikhiqizo yabo. Le mali ayikhombisi inzuzo. Ukunquma umphumela wezezimali womsebenzi wokugcina webhizinisi, kubalulekile ukuqhathanisa imali engenayo nazo zonke izindleko zokukhiqiza nokuthengisa, okubangelwa izindleko zokukhiqiza.

Uma inani lentengo liphansi kunenzuzo, umphumela wezezimali ubonisa inzuzo. Uma imali engenayo ilingana nezindleko, umphumela wezezimali ulingana ne-zero, okungukuthi, ibhizinisi likwazi kuphela ukumboza izindleko zokukhiqiza nokuthengisa. Uma izindleko ziphakeme kunenzuzo, khona-ke ibhizinisi lihlala lilahlekelwa. Lokhu kubonisa umphumela omubi wezezimali.

Ngakho-ke, inzuzo eyinhloko yomsebenzi wezomnotho osomabhizinisi. Imali engenayo kanye nenzuzo yebhizinisi ihlanganiswa kanje.

Imali engenayo yebhizinisi iyinkomba yokwenyuka kwezinzuzo zomnotho, okuboniswa njengokuthola izimpahla noma ukunciphisa kwamatyala, okuba nomphumela ophelele ekukhuleni kwengeniso yenkampani (ngaphandle kwamacala okwenyuka kwawo ngenxa yeminikelo yabanikazi).

Izimali zihlukaniswa ngamaqembu alandelayo: inzuzo evela ekuthengisweni kwemikhiqizo, enye imali engenayo (imali engenayo yokuqashiswa kwempahla, ukungalingani kwezinga lokushintshaniswa), imali engenayo yezimali (kusukela ekuzibandakeni kwezimali, imisebenzi yokutshala izimali, inzalo, izabelo), enye imali engenayo evela ekutshalweni, ukuthengiswa kwempahla.

Inzuzo yebhizinisi iyinxenye enkulu yemali yokulondoloza imali, eyakhiwa amabhizinisi azo zonke izinhlobo zobunikazi. Kubonisa imiphumela yezezimali yomsebenzi wezomnotho womsebenzi wenhlangano. Inzuzo yebhizinisi njengombonakaliso wokusebenza kahle kwemikhiqizo ivumela ukunquma ivolumu kanye nekhwalithi yemikhiqizo, izinga lezindleko ezinkulu, ukukhiqizwa komsebenzi. Ngakolunye uhlangothi, ukufika kukhuthaza ukuqiniswa kokubalwa kwezebhizinisi futhi kukhulise ukukhiqizwa.

Ngokwenzuzo, ungakwazi ukwahlulela uhlelo futhi uhlole isisusa sikabhizinisi.

Izinzuzo zezinhlobo zezinzuzo zebhizinisi ziyahlukaniswa yizinto ezilandelayo: okuphelele, ukusebenza, inzuzo emisebenzini evamile kanye nenzuzo esele ngemuva kwentela.

Umphumela wezezimali wemisebenzi yebhizinisi ibalwa ngokulandelana okunjalo.

1. Thola inzuzo engenayo kusukela ekudayiseni kwemikhiqizo (amasevisi) ngokukhipha imali engenayo kusukela ekuthengiseni kwemikhiqizo ye-VAT nezinye izintela kanye nemali.

2. Inzuzo enkulu (ukulahlekelwa) ibalwa. Ichazwa ngokuthi umehluko emkhatsini wemali engenayo evela ekuthengiseni kanye nezindleko zemikhiqizo eqediwe ezithengisiwe.

3. Umphumela wezezimali kusuka emisebenzini yokusebenza ibalwa.

4. Inzuzo (ukulahlekelwa) kusuka emsebenzini ngaphambi kokuba intela ibalwe.

5. Inzuzo (ukulahlekelwa) emisebenzini ejwayelekile itholakele.

6. Inzuzo ilahlekile (ukulahlekelwa) kucabangela imisebenzi ephuthumayo.

Inzuzo yebhizinisi njengoba umphumela wokugcina wezezimali we hozdeyatelnosti umelela umehluko phakathi kwemali yemali kanye nezindleko zokukhiqiza nokusebenza ekufezeni ukukhiqizwa ngenxa yokulahleka kuzo zonke izinhlobo zokusebenza kwezomnotho.

Inzuzo enenzuzo yebhizinisi ngesikhathi sokubika inqunywe ngokulungisa inzuzo emisebenzini evamile ngenani lemali engenayo kanye nezindleko ezivela ezimweni ezingavamile.

Esikhathini esizayo, inzuzo enhle isakazwa engxenyeni eyinhloko. Ingxenye eyinhloko yizo izindlela eziqondiswe ekutshalweni ekuthuthukiseni ukukhiqizwa kanye nokwakhiwa kwemali yokugcinwa kwemali kanye nemali yomshuwalense. Ingxenye esetshenzisiwe isetshenziselwa ukukhokhwa kwamalungelo ezinkampani kubanikazi, isikhuthazo somsebenzi sabasebenzi kanye nokwakhiwa kwezimali zomphakathi. Ingxenye esele ibeka inzuzo engabelwe, ngenxa yokuthi imali eyinhloko ixhaswa ngayo.