Ukuhlaziywa kwezomnotho Comprehensive

Kunzima overestimate indima ukuhlaziywa kwezomnotho enhlanganweni nabaphathi ibhizinisi lesimanje noma ifemu. Le nguqulo ephelele kunayo abameli bayo olunzulu ukuhlaziywa kwezomnotho, okuvumela ukuba wenze izinqumo elilungile kulezi zindaba, ukuqinisekisa ukusebenza kwabo esiphezulu. Ulwazi ngokuyinhloko phakathi yimuphi izifundo zezomnotho ihlaziye ngoba:

- Ngokuqhathanisa ibhizinisi ukusebenza nge izinkathi odlule, ukuhlela kanye nezinkomba phambili, kanye nezinye labasemkhatsini nalabakhulu;

- ukusungulwa izici ezibaluleke kakhulu kwethonya isimo somnotho ibhizinisi;

- ukuhlonza amaphutha nokwehluleka ekuphathweni ekuthathweni ukuphathwa inkampani.

Kokuqukethwe, yemigomo, okuhilela ukuhlaziywa eziyinkimbinkimbi kwezomnotho kokulandelayo:

- okuqukethwe kukhona ulwazi nokutholakala ukwaziswa okunokwethenjelwa kwezomnotho ukuthi usenza sibone ukuhlaziya isihloko. Lokhu kuvumela ngokwenza izinqumo ezifanele ukuze ukuphathwa kwebhizinisi ngokwanele ukuhlola uhlelo lwayo lwebhizinisi ukuthola izindawo obuthaka kanye ipulazi izinqolobane izithathe ukuze ixazulule leyo izenzakalo ezimbi.

- imisebenzi ukuxazulula ukuhlaziywa eziyinkimbinkimbi kwezomnotho zingancishiswa ukubhekana zinselele ezilandelayo:

a) Ukutadisha zonke izici ezithinta imisebenzi yebhizinisi kanye ukuthola imiphumela emihle nemibi yale misebenzi;

b) ukuhlolwa Inhloso imisebenzi yebhizinisi ibhizinisi;

c) substantiation nobungoti yesayensi izinhlelo zebhizinisi inkampani yesayensi;

g) yosesho kanye ukuhlonza reserves yangaphakathi lenkampani noma ekukhuleni wenkampani.

Ngokuvamile, imithombo eyinhloko ukuthi asetshenziswa ukuhlaziywa eziyinkimbinkimbi, kukhona idatha op, izibalo kanye ezimali.

Zonke imiphumela imisebenzi yebhizinisi, izinkomba zezimali ibhizinisi eziqukethwe ezitatimendeni zezimali. Kuyinto izici ngco nekuphindze ubasite ekuhlanganiseni ukusebenza le miphumela.

Kakhulu ulwazi-balance sheet kanye idokhumenti, njengoba nenzuzo nokulahlekelwa akhawunti. Ukuze siqhube Cea futhi sidinga idatha imibiko kwezibalo. Ukuze KEA lwalowo obika amazinga singenele, impoqo yokuhlela nokusebenza kwamabhizinisi, futhi lisetshenziswa umthetho, amadokhumenti wobuchwepheshe, amathuluzi kwezomnotho, ulwazi kwabezindaba, ulwazi egciniwe idatha State Izibalo Committee.

Kukhona inqubo enokwehla, okuyinto olwenziwa zihlolisisa isimo somnotho we ibhizinisi, ehlanganisa izinyathelo ezilandelayo:

1etap: kwebalingisi owandulelayo umsebenzi ibhizinisi ohlelweni izinkomba jikelele. Isiphetho owandulelayo kulesi sigaba kusekelwe bambalwa elilinganiselwe izinkomba zokuveza indlela.

Isigaba 2 - analysis eningiliziwe, okubandakanya ekuhlaziyweni ezingeni kwezobuchwepheshe inkampani, akhokhe, ucwaningo social, angaphandle kwezomnotho, emvelweni, lwabasebenzi, isimo yokuthengisa, inzuzo, isimo kwezezimali jikelele.

Isigaba 3 - iqukethe esibanzi ukuhlolwa kokusebenza kahle yokusebenza kwebhizinisi nokusebenza

Igama ngokwalo - zihlolisisa isimo somnotho - kuhilela isicelo ngaphakathi ke isethi ahlukahlukene izindlela futhi izinkomba umsebenzi kohlaziyo. Kungenzeka uma sibala ezimbalwa nje.

indlela ehlelekile livela yokuthi imisebenzi yebhizinisi lenkampani noma izinkampani kubhekwe ngokuya inhlangano yayo kwesakhiwo nemisebenzi yokusetshenziswa interconnectedness zayo yonke iminyango yayo kanye ukulandelana ngokunengqondo ezinengqondo nemisebenzi yabo kwezomnotho.

Imisebenzi kanye imithombo ezindaweni ezifana esibanzi ukuhlaziywa komnotho wokusebenza kwezimali, zihlanganisa ukutadisha ukusebenza kwezimali zebhizinisi, ukuqaliswa amazinga ezanele futhi kudingekile ukulawula ke, nesabelo cwaningo ukuze athole inzuzo.

Isakhiwo siqukethe Ucwaningo olunzulu kanye nokuhlaziywa nezinye izindawo. Lezi, njengoba ukuhlaziya ezimpahleni ezingasuki phansi, ukunyakaza kwabo futhi isakhiwo, kahle ukusetshenziswa, ukuhlaziywa kwezinto kanye ilungiselelo kubo, ukuhlaziywa zomsebenzi imithombo nezinye izici eziningi.