Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa
Iindlela zokuGcina iiNkcazo
Ukuza kuqikelelwa kwe- balance sheet ye-inventory, iinkampani kufuneka zisebenzise imithetho eyahlukeneyo kunye nendlela yokwenza ingxelo kwiimpahla. Iindlela ezininzi eziqhelekileyo ziquka indlela ye-FIFO yokusungula, eyona ndlela "yokuqala, yokuqala" kunye ne-LIFO yokusungula indlela, eyona ndlela "yokugqibela, yokuqala". Ukongezelela, kukho "ipesenti yokugqiba" indlela yokwenza izinto, eyona nto ibalulekileyo ekuqapheliseni ukuthengiswa kweemvumelwano eziqinisekisiwe xa inkampani ozifundayo ngumvelisi onokuvelisa iimpahla ekufuneka azinikezele. Kukho umlinganiselo wesilinganiso sokubala. Kukho indlela yokuchonga inkcukacha. Indlela ezi mpembelelo ngayo kumanani e-balance sheet kunye nesitatimenti se ngeniso , ngokukodwa ngamaxesha okunyuka kwamaxabiso, into ekufuneka uyiqonde ukuba unethemba lokwenza kakuhle ngotyalo-mali okanye umphathi.
Izingozi ezinkulu zokuThengisa izinto ezininzi kwiSalance Sheet
Isalathisi sokubala kwiphepha lesalathisi libonisa inkathalo enomdla, ukuba ayinayo. Xa uqokelelo lwempahla lukhula, lujongene nemingcipheko emithathu engalimaza ishishini, endiza kucacisa ngcaciso engezantsi. Ukuba ezi zingozi ziza kusebenza, ziyakwazi ukuzibonakalisa ezilahlekileyo eziye zinciphisa kokubili ukubuyela kwi-equity nokubuyela kwizinto .
Inventory Risk # 1: Ingozi ye-Obsolesce
Xa i-inventory enkulu kakhulu isala kwi-balance sheet, kukho umngcipheko omkhulu wemveliso okanye iimveliso ezingasebenzi. Oku kuthetha ukuba inkampani ayinakukwazi ukuthengisa i-inventory okanye kufuneka iyancitshiswe intengo yesaziso, ngamanye amaxesha, ngokuthe xaxa, ukuthengisa ngayo njengokuba kukho izinto ezithandekayo, iimpahla ezitsha kwimarike. Xa ndiqala ukubhala lesi sifundo sokutyalomali ngo-2001-2002, ndasebenzisa umzekelo weNintendo, umdlalo wezemidlalo waseJapan. Ndathetha malunga nendlela inkqubo yomdlalo weyona ndlela entsha-yevidiyo, iMdlalo yeCube, yayiza kuba yinto enokubaluleka ngaphantsi kwexabiso elithile apho iNintendo ithwele i-inventory kwibhalansi yayo. Izizathu azinzima ukuziqonda. Iinkqubo ezintsha zokudlala kunye neefayili eziphuculiweyo ziza kukhutshwa kwaye abantu abadala baza kuthengiswa kwiivenkile zokuncishiswa kunye neentengiso ze-intanethi.
Xa i-inventory isiphelile, inkampani kufuneka inciphise inani layo kwibhalansi ngokuthatha ukubhala phantsi kwitetimenti engenayo. Ukuba inkampani ijwayele ukubhala inani elikhulu leencwadi, lingabonisa ukuba ulawulo alukwazi kakuhle kwaye alukwazi kakuhle, alukwazi ukulungelelanisa ukuveliswa kwempahla kunye nokuthengwa ngendlela elindelekileyo yokufunwa.
Kancinci, kufuneka isebenze njengeflegi enkulu ebomvu, iqinisekisa ukuba uphando olongezelelweyo.
Inventory Risk # 2: Ingozi yokuhlambalaza
I-Spoilage ngokuchanekileyo yintoni efana neyandiwayo, eyenzekayo xa imveliso ngokwenene ihamba kakubi kwaye ayikwazi ukuthengiswa. Oku kuyinkxalabo enkulu kwiinkampani ezenziwayo, zidibanisa, kwaye zisasaze izinto ezilahlekayo. Umzekelo, ukuba umnini wesitolo ugqitha i-ayisikrimu, kwaye emva kweenyanga ezimbini, isiqingatha se-ayisikrimu siphume ngenxa yokuba abathengi bakhetha enye i-ice cream okanye baphephe isigaba sefriji ngokupheleleyo, i-grocer ayinakukhetha ngaphandle kokuyilahla ngaphandle . Ixabiso eliqikelelwayo le-ice cream elibiweyo kufuneka lisuswe kwi-balance sheet yesitolo. Ilahlekelwe yimali.
Inventory Risk # 3: Shrinkage
Xa i-inventory ibiwe, ivenkile, kwaye igxininiswe, ibizwa ngokuba yi "shrinkage".
Uluhlu oluthe xaxa inkampani inomgca-mali, inkulu amathuba okubiweyo. Esi sizathu sokuba iinkampani ezinzima-zenkampani ezinamandla ezininzi zokufikelela kufumaneke ngokugqithiseleyo kwiimeko zokuncitshiswa kweengozi. Ukubonelela ngomzekeliso wehlabathi loqobo, i-Target Corporation, isiqhelo sesibili esikhulu sokuthengisa i-United States, sinokuthi sinjani enye yeyona ndawo yinkalo ephangaleleyo yophando kwiindawo zonke emhlabeni. Kulungile ukuba, kude nenjongo yayo yasekuqaleni eyenzelwe ukunciphisa ukuchithwa kwempahla, kuye kwabanceda ukuthotyelwa komthetho ukuxazulula ukubulala, ukudlwengulwa, ukudlwengula, kunye nolunye ulwaphulo-mthetho.
Indlela efanelekileyo yokubona indlela yokuphatha ngempumelelo ngayo ingozi yokuqhawulwa kwempahla kukuqhathanisa iqumrhu elichasene namanye amashishini kwicandelo elinye okanye kwicandelo elifanayo. Ukuba uhlolisisa ukhenketho lwezonyango kunye nomntu onokulahlekelwa okukhulu kwi-inventory ye-inventory kunabo bonke abantu abasemasimini abo, kukuxelela ukuba ulawulo lufuna ukuba luthathe indawo kwaye kukho ithuba lokufumana imali eninzi njengengundoqo i ngeniso ingaba phezulu kunezinga labo langoku. (Oku kunokuba kubonakale kuphazamiseka kodwa kukho amaxesha apho ukutshala imali kumashishini amabi kubaluleke kakhulu .)