Ukunciphisa impahla ehleliwe yebhizinisi: umqondo nezinhlobo

Yonke imisebenzi yebhizinisi incike ngokuphelele kwimithombo noma izimali ezitholakalayo ezaziwa ukuthi azikhawulelwe. Isikhwama senhlangano sihlanganisa ukheshi, imishini esetshenziselwa ukukhiqizwa, kanye nemithombo yabantu. Ngokuhamba kwesikhathi, imishini, isibonelo, ikhulile futhi ingasebenzi, ngokulandelana, izindleko zayo ziyawa. Kulokhu, kufanele sikhulume ngomqondo onjalo njengokunciphisa izindlu ezihleliwe noma izinsiza, okusho ukulahlekelwa kancane kancane kwanoma yiliphi inani eliyinhloko lemali yalo yokuqala. I-akhawunti yokunciphisa izisetshenziswa zokukhiqiza iyisici esibalulekile sokubalwa kwemali yezimpahla ezihleliwe zebhizinisi. Abaphathi bakhe banamakhono abagcini bezimali, abasebenzi bezeminyango yezezomnotho nezezimali, abaphathi bebhizinisi.

Izinhlobo zokunciphisa impahla ehleliwe

Ukugqoka ngokomzimba kubonisa ukugqoka kancane kancane kwezindlela eziyinhloko zabasebenzi ekusebenziseni kwabo njalo ngesikhathi sokwenziwa kwemikhiqizo eyenziwe yibhizinisi. Ukuncishiswa kwempahla ehleliwe noma izinsiza zamabhizinisi uma usebenzisa zona kuyinto engokwemvelo nangokwezomnotho. Kodwa-ke, ukuwohloka okusheshayo kwemithombo, isibonelo, imishini, kunomthelela ekunakekeleni kwabo abampofu, ukusetshenziselwa ezinye izinhloso, ukugcinwa ezindaweni ezingenakulungele ngezinhloso ezinjalo. Kulesi simo, sikhuluma ngokuwohloka komzimba wesibili.

Inani lokunciphisa umzimba kwemithombo yebhizinisi lincike ku:

- ikhwalithi yabo;

- izinga lokulayishwa kwabo enqubo yokukhiqiza;

- Ikhwalithi yokunakekela lezi zinsiza;

- izici zenqubo yokukhiqiza;

- ubuchwepheshe bokusebenza kwabasebenzi abasebenza ngezinsiza.

Isizathu sokuncipha kokubaluleka kwezimpahla ezibonakalayo akusiyo kuphela ukulahlekelwa kwezimfanelo zabathengi ngokuhamba kwesikhathi, kodwa futhi nokugqoka kwabo ukuziphatha. Ukunciphisa okunjalo kwezimpahla ezingaguquki kungahlanganiswa nokubonakala okufanayo, kepha okungabizi futhi izindlela zanamuhla zokusebenza.

Njengesibonelo sokunciphisa ukuziphatha, umuntu angakhuluma ngemishini yokubhala eyasetshenziswa eminyakeni engamashumi embalwa eyedlule ukubhala izihloko zephephandaba kanye nemisebenzi yokubhala. Namuhla, akunakwenzeka ukuthola ngisho nomlobi noma umlobi oyedwa usebenzisa idivayisi enjalo. Esikhundleni sekhompiyutha elula nakakhulu futhi ehlukeneyo yafika.

Ezimabhizinisi zanamuhla zokukhiqiza umkhiqizo othile, ingxenye yomsebenzi womuntu yenziwa ngemishini ekhethekile. Ukugqoka kokuziphatha kwempahla ehlala njalo kuhlotshaniswa nokuthuthukiswa kwentuthuko yezobuchwepheshe. Ukusebenzisa imishini entsha yesimanje kuthinta kahle ukusebenza komkhiqizo jikelele, kuvumela ukukhiqizwa kwenani eliphezulu lemikhiqizo esikhathini esifushane.

Njengoba sekushiwo kakade, izindleko zokukhiqizwa ezihambisana nokuziphatheka komzimba nezokuziphatha kwezimali zentengo yamabhizinisi zilawulwa yizinkampani eziphatha imali. Asikwazi ukushiwo umqondo onjengokulinganisa kwe-assets of fixed assets, kubonisa ukuthi izinga lokushintshwa kwezibonelelo ezingasebenzi ezingasetshenziswa kahle, zingasetshenziswa kanjani imali esikhathini esizayo. Isilinganiso esinjalo sibalwa ngesisekelo sedatha ye-balance sheet.

Ukuncishiswa kwemali kuyinkqubo yokudlulisa inani lemithombo yokukhiqiza eyinhloko njengoba belahlekelwa inani labo langempela kanye nenani lemali ngenani lemikhiqizo eyenziwa ngosizo lwabo. Kusukela ekubukeni kokubheka, i-coefficient yokunciphisa izinsiza (izimali) yi-isilinganiso senani lokunciphisa inani lokuqala lalezi zinsiza. Kukholelwa ukuthi inkampani isebenzayo ngokusebenza kahle kanye nezinga eliphakeme lezindleko, uma izinga lokunciphisa izinga lemithombo yalo lingaphezulu kwama-50%. Ukukhiqizwa okunjalo kungabhekwa njengengenzuzo.