Siyakumema ukuba ufunde eli nqaku linomdla apho siza kuchaza ngokweenkcukacha ezinkulu ulawulo lwengxelo, iimpawu zayo, ulwahlulo kunye nokunye okuninzi.Ulawulo lwe-accounting
Ichazwa njengoqeqesho olujolise kulwazi ngeenjongo zangaphakathi zombutho okanye inkampani.
Sisicwangciso esiluncedo kakhulu senkampani.
Ithathwa njengomthombo wenkqubo yolwazi yolawulo lweshishini, kuba ivumela ukwazi iziphumo zemimandla eyahlukeneyo kunye nenkampani iyonke.
Ulawulo lwe-accounting lusebenza ngokukhokela inkqubo yokwenziwa kwezigqibo.
Le nkqubo kufuneka yenziwe ukuba ingqalelo ihlawulwe kwezi njongo zilandelayo ezisisiseko kuyo nayiphi na inkampani:
- Uluhlu lwempahla
- UCwangciso noLawulo
- Ukwenza isigqibo
Ubukho be-accounting yolawulo ekuphuhlisweni kwemibutho ayinakuphikiswa, njengoko ivelisa ulwazi lwangexesha nolwenyani kulawulo.
Ngokunjalo, isabela kwiimfuno zombutho ekuphenduleni ifuthe lemo engqongileyo.
Ngomnye umyalelo weengcamango, ulawulo lwe-accounting kufuneka lusebenze njengoko umbutho okanye inkampani iba nzima kwaye ikhuphisane, kulo mzekelo indlela yokulawula ulawulo olupheleleyo luyimfuneko.
Eyona njongo yolawulo lwengxelo
Siza kukhankanya uProfesa wase-Argentina u-Oscar Osorio, ekuthatheni kwakhe inxaxheba kwi-Accounting Congress, exhaswa yi-ANEC kwi-1999.
Lo mphengululi wemibutho ubonise ukuba eyona njongo iphambili yolawulo-mali kwinkampani yanamhlanje yile:
“Vumela ukwamkelwa kwezigqibo ezinengqiqo ezenza kube lula ukukhuphisana, ekufuneka oku kulandelayo kuthathelwe ingqalelo: Imeko yangaphandle ngokusebenzisa indlela yobuchule, ukuphuculwa okuqhubekayo kweenkqubo zemveliso yangaphakathi, ngokomgangatho nangobungakanani, ulawulo nolawulo olucwangcisiweyo lweendleko. kuyo yonke imisebenzi kunye namacandelo ombutho.
Ngale ndlela, kufuneka kuqondwe ukuba injongo yolawulo lokunikwa kwengxelo kufuneka ibe kukurekhodwa kwemisebenzi, ukongeza ekusebenzeni njengenkxaso yeengxelo zemali zeQumrhu ngokusekwe kwimizuzu emithathu okanye kwizinto eziyinyani:
- Yazi kwaye ulawule iindleko.
- Uncedo ekwenzeni izigqibo.
- Ukuququzelela ucwangciso.
Ulawulo olutsha lwetekhnoloji yolawulo
Utshintsho olwenzeka kwimekobume yentlangano okanye inkampani ivelisa impembelelo yangaphakathi efuna ukuchongwa, ukuhlalutya kunye nokuphendulwa kwayo, ukuyila iteknoloji yokulawula.
Kulo myalelo weengcamango, ubugcisa obutsha bubandakanya ukuphuhliswa kweenkqubo ezivumela ukulungelelaniswa kwezibonelelo ezikhoyo ukufezekisa iinjongo ezicetywayo.
Xa kujongwa le nyaniso, kubalulekile ukuba ulawulo-mali lunike ithuba lokuvelisa amandla okusabela kwiimpembelelo zolu tshintsho.Imizekelo yetekhnoloji yolawulo olutsha lwe-accounting
Ukubonisa oku kungasentla, le mizekelo ilandelayo yetekhnoloji yolawulo olutsha ibonisiwe:
- I-Strategic Management Accounting, njengenkxaso engundoqo yenkxaso.
- IiNkqubo eziNtsha zokuLinganisa kunye noLawulo (Ngexesha nje), iindlela zolawulo ezinomthamo wokuphendula ovumela ukubunjwa kwemeko.
- Ulawulo loMgangatho lulonke, ubuchule bolawulo obuvumela ukuvavanywa kwenkqubo okanye uphuhliso lwemveliso, kuxhomekeke kumbono okanye kwinjongo yenkampani.
- Iindleko ekujoliswe kuzo, misela uluhlu oluthembekileyo lwesakhiwo seendleko.
- Ulawulo oluSekwe kuMsebenzi (ABC kunye ne-ABM).
Imisebenzi yolawulo lwengxelo
Siza kunika iinkcukacha ngezantsi kweyona misebenzi iphambili yolawulo-mali:
Ixesha leXesha loCwangciso-mali loLawulo
Ubalo-mali lolawulo, ngenxa yobume bayo, lujolise ekulinganiseni ixesha apho iziganeko ezinokulinganiswa zenzeke.
Kuthetha ukuba iya kuboniswa ukuba iseminyakeni, ngekota, kabini ngenyanga, ngeveki okanye ngezinye. Ukubonakaliswa kwegama kumiselwa ngolwazi olufunekayo njengegalelo locwangciso okanye kwinkqubo yokwenza izigqibo.
Ukufunyanwa kwezidingo zenkampani
Lo msebenzi ubaluleke kakhulu kwimibutho.
Ukuba iimfuno zenkampani zichongiwe kwiindawo ezixhomekeke kuyo ezahlukeneyo okanye amasebe, afana nala: Abasebenzi, izibonelelo, ezothutho, iintlawulo zerhafu kunye nezinye, ulawulo lwe-accounting luya kuvumela ukulungelelanisa izigqibo ezixhasa ukwaneliseka kweemfuno zoshishino.
Omnye umba obalulekileyo ekufuneka siwuqaqambise kukuba ukuphucuka kolawulo lohlahlo lwabiwo-mali kubonisa ulawulo olululo lolawulo lweendleko.
Ukwenziwa kohlahlo lwabiwo-mali kulula ukuqwalasela ukuchonga iingxaki, iindleko ezingeyomfuneko, ukutenxa, ubugwenxa okanye abanye.
Le nkqubo yokuxilonga ivumela inkampani ukuba ibe nolawulo olusebenzayo lokufumaneka kwezibonelelo kwaye ivelise ezinye iindlela zokwenyani zokuthatha izigqibo.
I-accounting yolawulo yenza kube lula ukubala inzuzo
Ngale ndlela, kufuneka sichaze ukuba ulawulo lobalo-mali luvumela ukubeka iliso kwiinjongo zokwabiwa kweendleko.
Ubume bombutho wenkampani kufuneka buthathelwe ingqalelo, njengamasebe, abathengi, imathiriyeli ekrwada okanye esetyenzisiweyo.
Kuyimfuneko ukugqamisa ukubaluleka kwalo msebenzi, kuba ngokufikelela kolu lwazi inzuzo yomsebenzi owenziweyo inokumiselwa, ngaloo ndlela ivumela ukubalwa kweenzuzo ngamasebe, abathengi kunye neeprojekthi.
Njengexabiso elongezelelweyo, ukusebenza kakuhle kwenkampani kunokuphuculwa, ukukhuthaza iiprojekthi ezisebenzayo ezivumela ukutsala abathengi abatsha kunye nokubonisa ukunyuka kwenzuzo ngokuhlalutya iindleko.Okungakumbi kulawulo lwe-accounting
Ubalo-mali lolawulo alusebenzi kuphela kwinkalo yezemali, kodwa nakweminye imisebenzi yeshishini, njengeSebe leNtengiso.
Kwimeko yeli sebe, ibiya kusivumela ukuba simisele imiba eya kuba negalelo ekulenzeni libe nokhuphiswano ngakumbi kwaye libe nengeniso.
Esi senzo siya kukhokelela ekucokiseni uyilo lomgaqo-nkqubo wozinzo ekuhambeni kwexesha.
Kwelinye icala, siyaqhubeka nokwazisa ukuba ulawulo lwe-accounting yinkqubo eyenzeka ngaphakathi kwimida yenkampani kwaye bubuchule obuvelisa ulwazi oluthembekileyo lokucwangcisa kunye nokwenza izigqibo ngaphakathi kwequmrhu.
Idatha enikiweyo ivumela ukuziphatha kobalo-mali lwangaphakathi ukuba kuvandlakanywe nokuba idatha ichanekile okanye kukushukuma nje.
Ngale ndlela, lonke ulwazi olukhutshiweyo lunegalelo ekuqikeleleni kweemeko ekuhambeni kwexesha.
Ubalo-mali lolawulo kunye nokubalwa kweendleko
Ubalo lweendleko luthathwa njengenxalenye ebalulekileyo yolawulo lobalo. Iinkalo zabo zokusebenza zisikelwe umda ngokugqibeleleyo.
Kulo mxholo, ulawulo lobalo-mali luhlelwa phantsi kocazululo lobalo-mali kunye nokwenziwa kwezigqibo, ngelixa ukubalwa kweendleko yinxalenye yocwangciso-mali lohlalutyo.
Omabini amacandelo azimele. Kuyenzeka ukwenza ubalo lweendleko ngaphandle kwesidingo sokuziqhelanisa nolawulo lwe-accounting.
Nangona kunjalo, kumphathi wezezimali kuluncedo kakhulu ukuba neziphumo ze-accounting yeendleko, njengento ebalulekileyo yocwangciso lwakhe okanye ukuququzelela enye indlela yokwenza isigqibo esihambelanayo.
Kweli khonkco uya kufumana ulwazi oluninzi malunga nokubalwa kweendleko Ukubaluleka kwe-Cost Accounting
La macandelo asebenza njengezixhobo ezahlukeneyo, umzekelo, ukubalwa kweendleko kusebenza ekubaleni imisebenzi esuka kuhlahlo lwabiwo-mali, ngelixa ulawulo-mali lusenza intsika engaqhelekanga kwinkqubo yokwenziwa kwezigqibo.
Ukufana phakathi kolawulo kunye nokubalwa kweendleko
Siseka ngezantsi izinto ezifanayo eziphambili phakathi kwezi nkqubo zibalulekileyo zolawulo.
- Ziinkqubo zokusetyenziswa kwangaphakathi, zombini zijolise kuphononongo lohlalutyo lweendleko zohlahlo lwabiwo-mali, ulawulo, ukucwangcisa kunye nokwenziwa kwezigqibo zenkampani.
- Zombini ezi nkqubo zezekuzithandela, ngaphandle kokuba iinkampani zikwazi ukuthatha isigqibo sokuzithatha okanye nokuba zicatshangelwa ngumthetho.
- Ngokubhekiselele kulawulo lwedatha, oku akufuneki ukuba kube ngokuchanekileyo, nokuba yeyiphi i-accounting, kuba ingaba ngumphumo wokungenelela okuguquguqukayo okunokuchaphazela ukunyaniseka kwedatha.
- Iiakhawunti ezimbini zinendalo yokukhusela, idatha yazo ivumela ukuba iimeko zokulawula zilawulwe kwixesha elizayo.
- Zibaluleke kakhulu kwiinkampani njengoko zibonelela ngedatha ebalulekileyo enceda abaphathi abaphezulu ukuba benze izigqibo.
- Zombini ezi akhawunti zisetyenziswa kucwangciso, kulawulo nasekuthatheni izigqibo ngaphakathi kwenkampani.
- Ziyancedisana, ekubeni amaqela engxelo yolawulo iindleko ngoxanduva, iimveliso, umsebenzi, iiprojekthi okanye umsebenzi, ukubalwa kweendleko kubonelela ngoluhlu kunye nolawulo olongezelelweyo lohlahlo lwabiwo-mali lwenkampani oluphucula olu lwazi lwezoqoqosho.Umzekelo woCwangciso-mali loLawulo
Apha ngezantsi kukho umzekelo obonisa ulawulo lwe-accounting.
Masithi inkampani ezinikele kuqeqesho lwabasebenzi kumashishini ahlukeneyo abekwe kuwo wonke ummandla welizwe
Kufuneka kudluliselwe abaqeqeshi abangama-30 ekusebenziseni iikhompyutha, ezijoliswe kubasebenzi abenza la mashishini.
Iisuphavayiza ezingama-30 kufuneka zihambe rhoqo kwiingingqi ezahlukeneyo kwaye zivelise izithuthi, ukutya, iindleko ze-diem kunye negumbi lehotele.
ISebe loCwangciso-mali linikezele ngengxelo equlathe ukuqukuqela kwemali yemeko eveliswe zezi ntlawulo. (Ubalo lweendleko).
Umongameli wenkampani ubiza intlanganiso yomsebenzi yamasebe ahlukeneyo enza umbutho ukuphuhlisa isicwangciso kunye nengxelo yolawulo olukhankanywe ngasentla njengomthombo oyintloko.
Iintloko zamasebe zize nezindululo ezinokuthi zithomalalise le mpembelelo yemali evelisa ifuthe elikhulu kuqoqosho kuphuhliso lwenkampani.
Ingxelo yobalo lweendleko ebonelelweyo ibonise imeko emandundu ngokunxulumene neendleko ezenziweyo. Nje ukuba izizathu zichongiwe, kuvela imfuneko yokuphuhlisa uyilo kunye nokusetyenziswa kwamanyathelo okunciphisa ezi ziphumo.
Ngenxa yale meko, kwavela izindululo ezinje: Ukusebenzisa inkonzo yothutho lwabantu abaninzi (iibhasi) endaweni yeenqwelomoya okanye iiteksi, okanye ukurenta imigca yezithuthi zabucala ezibonelela ngale nkonzo kubaphathi.
Ngokuphathelele ukutya, babongoze abaqeqeshi ekukhetheni iindawo zokutyela ezinexabiso eliphantsi okanye iindawo ezithengisa ukutya okukhawulezayo. Phonononga ukuba nokwenzeka kokwenza isivumelwano sezindlu ezinokubonelela ngenkonzo yokutya ngexabiso eliphantsi.
Ngokumalunga ngendawo yokuhlala, kuvela enye indlela enomdla, ukudalwa kwesivumelwano phakathi kwenkampani kunye neehotele ngenjongo yokulungelelanisa isivumelwano esikhethekileyo seendleko eziphantsi, kuthathelwa ingqalelo ukuba abaqeqeshi bahlala kuzo ngamaxesha amaninzi.
Izibonelelo zokuhamba azizange ziqwalaselwe njengoko ziyindlela yokusabela kuyo nayiphi na imeko engalindelekanga okanye isiganeko esingalindelekanga esinokuvela ekusebenziseni imisebenzi yabo.
Ngale ndlela, kuboniswa indlela ulawulo lwe-accounting olusebenza ngayo kwinkampani, lubonelela ngezisombululo ezanelisayo kwiimeko ezifunyanwa yimibutho.
Imingeni emitsha yolawulo lwe-accounting
Ukugqiba, kufuneka wazi ukuba iminyaka engama-20 yokugqibela yenkulungwane yama-XNUMX iphawulwe yimijikelo yeengxaki ezinkulu kunye neziganeko kuzo zonke iindawo: ezentlalo, ezoqoqosho, ezopolitiko, ezenkcubeko.
Nkqu nempilo iye yachatshazelwa yimbonakalo ye-Covid-19, iguqula imeko apho izinto zenzeka khona kumaqumrhu.
Ukujongana nesi siganeko, imibutho ineendlela ezimbini kuphela eziseleyo:
Batshintsha izakhiwo kunye nemisebenzi yabo ukuze balungelelanise ukhuphiswano ukuze baqhube isicwangciso esifanayo, okanye bacinge ngokuziqhelanisa nale miqondiso eyenza umthamo wokuphendula wenkampani.
Imveliso yeenguqu ibonakaliswe kwi-adaptation njengendlela yokusinda ngokuchasene nemiphumo yokuphazamiseka okuxeliweyo, into eseleyo kuphela kukuyila isicwangciso njengendlela yokujongana neemeko ukukhulelwa imodeli yokulawula eguquguqukayo kunye nokusebenza kakuhle.
Amagalelo olawulo lokunikwa kwengxelo akanakuphikiswa ekuqhubeni inkampani, ngakumbi ekuthathweni kwezigqibo.
Nangona kunjalo, ingxaki ephambili kubunzima bokufumana ulwazi oluthembekileyo oluvumela ukusetyenziswa kwesi sixhobo njengempendulo esebenzayo.
Kufuneka sicinge ngolawulo lwe-accounting njengomsebenzi owenzeka ngaphakathi kwinkampani kwaye usebenza ekuveliseni inkqubo yolwazi lolawulo.
Ke, isebenza njengomncedisi kurhulumente wenkampani ekucwangciseni nasekuthatheni izigqibo.
Qwalasela imathiriyeli ye-audiovisual ehambelana noko kuchazwe kwesi sithuba
https://www.youtube.com/watch?v=h_Tu3KcAuYw