- Inhlangano (njengokuhlukanisa, ibhizinisi lebhizinisi noma umnyango)
- Isizinda sezwe
- Umkhiqizo
- Ingxenye yezaklayenti
- Amakhasimende akhethekile (kokubili ukudayisa kanye nezikhungo )
- Umeluleki wezezimali
Phakathi naleso sikhathi, amamethrikhi wezezimali, njengemali engenayo, izindleko, kanye nenzuzo, akuyona nje ukukhathazeka kwezinhlelo zokubika zokuphatha. Ezinkampanini ezihamba kahle, nazo zisetshenziselwa ukulandelela izinhlobo ezihlukahlukene zezinhlobo ezingekho kwemali ezikhathazayo kubaphathi, njenge:
- Umqashi ophethe umsebenzi
- Amakhasimende, amakhaya , kanye / noma ama-akhawunti
- Izimpahla zamakhasimende esitokisini
- Imali entsha enikeziwe noma ehoxiswe ngamakhasimende
- Ukusebenza kwezimali zokuthengisa izimpahla zamakhasimende ngaphansi kokuphathwa
Abaqambi nabasebenzisi balezi zinhlelo
Abaphathi kanye nezikhulu zezezimali (CFOs) bathambekele ekunikezeni isikhathi esiningi sokwenza, ukusebenzisa, ukugcina nokulungisa izinhlelo zokubika, kanye nokuqapha nokuhlaziya okukhiphayo, nokuphakamisa izifundo zokwenza abaphathi ngokusekelwe ekuhlaleni okunjalo .
Ulwazi lwezobuchwepheshe kanye nabasebenzi besayensi yesayensi kaningi babalingani abakhulu nabaphathi bezezimali nabahlaziyi bezezimali ekuthuthukiseni nasekugcinweni kwezinhlelo zokubika zokuphatha.
Desktop Versus Mainframe
Kodwa-ke, ezimweni eziningi, izinhlelo zokubika zokuphatha zakhiwa futhi zigcinwe ngokuqinile usebenzisa i-desktop computing, ezakhiwe kuma-spreadsheet e-Excel futhi zisebenza kumakhompiyutha, kunokuba zihlelwe ezindaweni eziyinhloko.
Ezinkampanini ezinkulu nezincane ngokufanayo, izizathu zokusebenzisa i-desktop computer (ngokuvamile ezidinga amanani amaningi okufakwayo kwedatha) ngokuvamile ziphindwe kabili.
Okokuqala, izindleko zokuthuthukiswa nokugcinwa kwesondlo zivame ukwehlisa kakhulu kunezinhlelo zokusebenza ze-mainframe.
Okwesibili, i-desktop computing imvelo ivumela ukuguquguquka okukhulu kakhulu ekushintsheni izilungiswa ze-computational kanye namafomu okubika kunokwenza isicelo esivamile esisekelwe kwi-mainframe. Lokhu kubaluleke kakhulu ezindaweni ezishintshayo zebhizinisi lapho isakhiwo senkampani, iminikelo yomkhiqizo, izinqubo zebhizinisi, izindlela zokuhlaziya kanye / noma ukubika okudingekayo kuhlale kuhamba, noma lapho ukuphathwa kutholakala khona ukubuza imibuzo ejwayelekile engeyona ejwayelekile noma eyenziwe ngezibalo zabahlaziyi bezimali.
Ukuzenzekelayo Kuyavumelana Nezinqubo Zezincwadi
Yini ebizwa ngokuthi izinhlelo zokubika zokuphatha, emafenjini amaningi, avame ukuxhomeke kakhulu ezinkambisweni zomsebenzi, futhi azikwazi ukugcwele ngokugcwele (noma ikakhulukazi) ngokuzenzekelayo? Isibonelo, iningi lemibiko evulekayo kuma-desk 'abaphathi angase abe nama-spreadsheet ngesandla anabantu abanolwazi futhi ahlelwe ngabasebenzi. Ngalo mqondo, izinhlelo zokubika zokuphatha zivame ukuba ngomqondo oqine kakhulu, ngaphandle kwezinhlelo zolwazi njengoba le nkulumo ivame ukuqondwa.
Izicelo Zokubika Ukuphathwa
Izinhlelo zokubika zokuphatha zivame amathuluzi abalulekile ekuhloleni ukusebenza kwezinhlangano nabaphathi, kanti ngezinye izikhathi nabasebenzi bezinga eliphezulu. Imiphumela ingaba iziqunto ezibalulekile zenxephezelo , njengokuhlelwa kwamachibi ebhonasi. Isibonelo, inhloko nabasebenzi beyunithi yebhizinisi bangase babe namabhonasi abo axhumene nenzuzo ukuthi uhlelo lokubika lokuphatha lubhekisela kulowo unit. Ngokufanayo nomphathi wemikhiqizo , uma inkampani inomsebenzi othuthukisiwe wenzuzo yokulinganisa umkhiqizo. Futhi kumphathi wezokumaketha ukuthuthukiswa nokuhlomula kwesigaba sekhasimende esinikeziwe, uma ukusebenza kwalowo nxenye kulinganiswa.
Izithiyo Zokuthuthukisa Izinhlelo Zokubika Ukuphathwa
Inkinga evamile ekuthuthukiseni izinhlelo zokubika zokuphatha wukuthi idatha edingekayo ukuqedela umbiko wonyaka wenkampani, ifomula 10-K, ifomu 10-Q, ukubuyisa kwentela yenkampani kanye nemibiko kuma- ejenti alawulayo (phakathi kwezinye izifunda ezingaphandle), kungenzeka ukuthi ingabi ncamininingwane ngokwanele noma ngesakhiwo esifanele ukuqhuba izinhlobo zokuhlaziya (ezinye zazo ezibalulwe ngenhla) ukuthi abaphathi bangadinga ukuhlolisisa inkampani kanye nemigqa yebhizinisi, futhi balungise ukuqondiswa kwayo.
Ukubika ukuphathwa yisikhathi sokugqoka lezi zinhlobo zokuhlaziywa ezisetshenziswa ngaphakathi ngabaphathi, kunokuba zibikwe ezingxenyeni zangaphandle (njengomphakathi wokutshala izimali, iziphathimandla zentela, nemizimba yokulawula).
Izinkinga ezibucayi ze-Analytical
Ukuthuthukiswa kwezinhlelo zokubika zokuphatha ngokuvamile kubhekana nezingqinamba ezihlobene nezinkinga ezibalulekile zokuhlaziya, njenge:
- Izindlela zokudlulisa ngaphakathi ngaphakathi
- Ukunikezwa kwezinto eziningana ezinkampanini kumikhiqizo noma amaklayenti ngabanye
- Ukuhlukanisa izinguquko ezimpahla zamakhasimende kumthelela ohlukile wezinguquko kumanani emakethe (okungukuthi, ukwenza umsebenzi wokutshala izimali) kanye nemali ekhokhwayo kanye nokuhoxiswa
Ezimweni eziningi, lezi zinselele zokuhlaziya zikwazi ukubhekana nezindlela eziningi, okunye okuyizinto ezithintekayo, futhi azibonakali ziphakeme kuzo zonke izimo.