Ukubaluleka kokuba imele zithini iiakhawunti zengeniso kulawulo kunye nolawulo lwenkampani, apho inzuzo kunye nelahleko ekupheleni konyaka ibonakaliswe, inokuchazwa kwinqaku elilandelayo.
Ingxelo yenzuzo okanye yelahleko yenkampani
Ziziphi iiakhawunti zengeniso?
Ukuze ukwazi ukubhekisa ku zithini iingxelo zengeniso ekwabizwa ngokuba ziiakhawunti ezinkulu, apho iirekhodi zenkcitho eyahlukeneyo kunye nemisebenzi yokuthengisa enokuthi yenziwe yinkampani inokwenziwa ukuze kumiselwe ingeniso okanye imeko yelahleko yefemu; injongo yayo kukubonisa iindlela zokugqibela zemali zombutho, esi sixhobo sokubala ngendlela efanayo sibonisa izizathu ezibangele le meko, elungileyo okanye embi.
Ixesha elinikiweyo lokubhalisa kunye nokufumana isiphumo lixesha elimiselwa yinkampani ukuze yazi isiphumo senkcitho yayo kunye nemisebenzi yokuthengisa; Eli xesha linokusekwa ngenyanga, kabini ngenyanga, ngesiqingatha sonyaka, ngonyaka, ngenyanga ezine, ngekota, phakathi kwezinye ngokuxhomekeke koko kumiselwe ngumqeshi; apho unokubona umvuzo kunye neendleko ngokubanzi. Iingeniso zizo zonke iintlawulo ezifunyenweyo, nokuba kungemali, intengiso, uluhlu lweenkonzo okanye ukuthengiswa kwemveliso.
Ubume bengeniso yikhredithi kwaye inokurekhodwa kunye: neentengiso, zonke iintengiso zenkampani zirekhodwa kulo mgca; imbuyekezo kunye nezaphulelo kwiintengiso zezobume betyala; iimveliso zemali, yonke into enxulumene namaziko ebhanki kunye nezinto eziphuma kuzo; ezinye iimveliso, ezinye izinto ezenziwa rhoqo kwimveliso.
Iindleko kuko konke ukuhanjiswa okwenziwa yinkampani ukufumana iindleko eziyimfuneko zokubonelela ngemveliso okanye inkonzo eyithembisayo kumxhasi. Zinokwahlulwa zibe: iindleko, inkcitho ngokuthe ngqo eyenzelwe ukuthengwa kwengeniso, nokuba yimathiriyeli ekrwada, imathiriyeli yenkampani, kunye nokunye apho ungenako ukuyeka ukufumana; Olunye ulwahlulo lubhekiselele kwiindleko, zonke eziziindleko ezingathanga ngqo ezenzelwe ukufumana ingeniso, iimpahla okanye iimveliso ezingafunekiyo kwimveliso kwaye zinokushiyeka ekuthengeni.
Kwiinkampani, iindleko ziveliswa ekufuneka zihanjiswe ngendlela echanekileyo ukuze ulungelelwaniso kunye nolawulo lwemali yabo lugcinwe, ukuba ufuna ukwazi ngakumbi ngayo, sincoma ukufunda malunga i-amortization.
Ukubaluleka
Olu hlobo lweeakhawunti luluncedo kakhulu ekulawuleni ukuvela kwenkampani ngaphakathi kwendawo yemali; Ivumela ukubonisa iziphumo zokugqibela kwizigaba ezahlukeneyo, nokuba yinzuzo okanye ilahleko, ngale ndlela imeko yezoqoqosho yenkampani inokuhlolwa ngokuthe ngqo; apho unokunika izabelo kubasebenzi bakho kwibhenefithi yoncedo, ngaphandle kokuba ibe yinzuzo kwifemu.
Ngokunjalo, ifanelekile kuba iququzelela ukubala kwe-EBITDA (Imivuzo ngaphambi kokuhlawula amortization, amalungiselelo, inzala kunye neerhafu) ukuze ikwazi ukulinganisa i-derivations eveliswa yisenzo senkampani ngaphandle kokuthathela ingqalelo imiba enxulumene ne-amortization, akukho nzala okanye inzala. imeko yezemali. Iiakhawunti zeziphumo ziququzelela ukubalwa kwenzala kunye neerhafu ekufuneka zihlawulwe; uncedo olukhulu kulawulo lweshishini, ukubalwa komdla wemali neyemali, umbutho kunye nohlahlo lwabiwo-mali.
Ubalo olwahlukileyo olunokuvelisa iindleko kunye nokumisela utyalo-mali lwaziwa njengenzuzo, mfundi othandekayo, sincoma ukuba ufunde malunga imbuyekezo yonyaka, apho imida yayo, iingenelo kunye nemizekelo eyahlukeneyo ichazwa.