Ezingeni layo eliyisisekelo, izimali ziyisiyalo sebhizinisi esiphathelene nokuphatha imali ngendlela efanele. Ngokuvamile kuhlukaniswe kahle njengegatsha lezomnotho esetshenzisiwe. Ngakho-ke, abantu abawazi kahle izimiso zezomnotho ngokuvamile baqonda imibono yezimali kalula, uma kungekho intuitively. Ezinye zezihloko ezibalulekile kakhulu zezimali zifaka:
- Ukubhajethi
- Ukuboleka
- Ukuboleka
- Ilondoloza
- Ukutshala imali
Ekusetshenzisweni kwezimiso nezindlela zezimali, kunamathemba akhethekile okususelwe kulolu hlobo oluthile olubhekene nalo. Ngenxa yalokho, izimali ngokuvamile zichazwa njengezigaba ezine eziyinhloko:
- Imali yomuntu ngamunye noma imali yezindlu noma umthengi wezezimali
- Izezimali zebhizinisi noma ezezimali zezinkampani
- Izimali ezingenzi inzuzo
- Izimali zikahulumeni noma izimali zomphakathi
Usizo Lwezezimali Nokuphathwa Kwezimali:
Kodwa-ke omunye umehluko kufanele ukhishwe phakathi kwembonini yezinsizakalo zezimali kanye nomsebenzi wokuphathwa kwezezimali . Landela isixhumanisi semininingwane.
Ngamafuphi, imboni yezinsizakalo zezezimali idlala lezi zindima ezibalulekile:
- Ukuhambisa izimali ngokuphumelelayo phakathi kwabasindisi nababolekayo
- Ukukhulisa imali enkulu yamabhizinisi nohulumeni
- Ukunikeza iseluleko sokutshala izimali
- Ukuphatha ama-akhawunti wokutshala izimali
- Ukunciphisa izingozi zokulahlekelwa kwezimali (okuyinhloko yomshuwalense )
Phakathi naleso sikhathi, umsebenzi wokuphathwa kwezimali ukhona emafomu ahlukene ngaphakathi kwamabhizinisi, izinzuzo ezingenzi inzuzo kanye nezinhlangano zikahulumeni ngokufanayo.
Abantu abakulesi sigaba somsebenzi banesibopho sokusebenzisa imali ehlakaniphile, esemthethweni, efanele futhi ephumelelayo yezimali zomhlangano. Uma kwenzeka amabhizinisi angenzuzo, abaphathi bezimali badlala indima ebalulekile ekutholeni nasekusebenziseni amasu okukhulisa inzuzo.
Idatha Yezezimali:
Izindleko zixhomeke kakhulu ekuqoqweni, ekugcineni nasekuhlaziyweni kwedatha ngemali yokugeleza kwempahla, izimpahla (okuyizinto ezikhona) kanye nezikweletu (okukweleta).
Ngakho-ke, kunezivumelwano eziningi ezenziwe mayelana nokugcinwa kwerekhodi yezimali nokubika, futhi izinhlangano ezinhle kakhulu zifuna ukuthuthukiswa kwezinhlelo zabo zokubika zangaphakathi zokuphatha . Ngendlela efanayo, abantu ngabanye kanye nemindeni ephethe imali yabo ngokweqile kakhulu ijwayele ukuhleleka kahle futhi ecacile ekugcineni kwabo amarekhodi.
Ukulinganisa nokuphatha:
I-adage endala kakhulu ebhizinisini ukuthi awukwazi ukuphatha ukuthi awukwazi ukulinganisa. Izezimali zinomlando omude njengenkambu ekhethekile eyenziwe ngemininingwane, futhi abaphathi jikelele ezinhlobonhlobo zamabhizinisi ngokuvamile babheka izinhlangano zabo zezimali ukuze banikeze futhi bahumushe idatha ebaluleke kakhulu ekulawuleni ibhizinisi ngokuhlakanipha.
Ukubika kanye noLimi lweBhizinisi:
Ubude be-Accounting buchazwe njengolimi lwebhizinisi. Eqinisweni, incwadi yokufundela ensimini yayikhulume ngokunjalo njengoba isihloko sayo. Izimiso zokubalwa kwezimali ziqondisa ukugcinwa kwerekhodi yezimali nokubika. Ngenxa yalokho, ukuba nolwazi okungenani oludlulayo nemibono eyisisekelo yokubalwa kwemali kuyasiza kakhulu, uma kungadingekile, kwabaningi bezokwezimali.
Amafemu e-accounting omphakathi , okwamanje, anikezwe ukuqinisekiswa kokunemba kwembiko yezimali lapho umphakathi otshalwa imali, abaphathi bemali, abahlaziyi bamasheya nabeluleki bezezimali (phakathi kwabanye abaningi) bathembela.
Abaningi babo banikeza nezinsizakalo zokubonisana zokuphatha ezibandakanya ukunikeza izeluleko ezindleleni nezindlela zokuphatha izimali.
Izindleko njengesiyalo sezemfundo:
Izifundo ezimali zezimali ziwumnikelo oyinhloko wazo zonke izikole zebhizinisi, kokubili amazinga angaphansi kwe-undergraduate kanye neziqu. Ngaphezu kwalokho, ezikoleni eziningi zezebhizinisi, isikhathi eside sezimali sezintandokazi ezinkulu kanye nezezimali zivame ukubhaliswa kakhulu nabafundi abaphishekela ezinye izikhulu. Kubonakalisa insiza eqinisekisiwe yolwazi lwezezimali emakethe yomsebenzi.
I-footnote ephawulekayo yomlando ibheka isikole sokuqala sebhizinisi le-colleges, iWharton School of the University of Pennsylvania. Lapho isungulwa ngo-1881, igama layo eligcwele laliyi-Wharton School of Finance kanye no-Economy, lishintshelwa yiWharton School of Finance kanye ne-Commerce ngo-1902.
Kusukela ngo-1972 kuye kwaba yi-The Wharton School. Noma kunjalo, abantu abaningi bayaqhubeka beyibiza ngokuthi iWharton School of Finance, kubonisa lokho okuye kwahlala inkambo yayo ethandwa kakhulu futhi ephawulekayo yokutadisha.
Okubaluleke nakakhulu, lo mlando ubonisa ukuthi ukubaluleka kwezimali njengesiyalo kubuyela emuva ekuqaleni kwemfundo yebhizinisi ehlelekile. Futhi phawula ukuthintana okushiwo phakathi kwezezimali kanye nezomnotho njengezifundo zokutadisha, egameni lokuqala lesikole.
Kuyathakazelisa ukuthi ngenkathi iziqu ze-Wharton sika-MBA zithola iziqu ezinjengezimali, ukubalwa kwemali, ukumaketha noma ukuphathwa (phakathi kwabaningi), bonke abaqeqeshwa ngaphansi kwe-grade bazuza i-BS embonini yezomnotho, nakuba iningi lezinkambo zabo bezinkampani zangempela zezimali, njengezimali , ukumaketha kanye nokuphathwa, kunokuba kube ngokwezomnotho wezemfundiso njengoba kufundiswa emakolishi obuciko obukhulu. UWharton uchaza lokhu ngokusho ukuthi lezi zinkundla ezihlobene nebhizinisi zibandakanya ngokuyisisekelo izinhlelo zokusebenza ezingokoqobo zezomnotho.