Management Accounting - uhlelo olucacile

Management Accounting - inqubo lapho ukuhlonza, nesilinganiso, kanye nokunikeza lonke ulwazi oludingekayo owembula ngokuyisisekelo imisebenzi yezomnotho lezimali lenkampani. Ulwazi ukusebenza izinqubo zokusebenza ibhizinisi, eziqukethwe imibiko efanele, liyisici esidingekayo nokuhlela, Izinqubo zokuphatha kanye nokuhlola kule nkampani. Ukuphathwa kwezimali - liphinde imfuneko isinqumo ukusetshenziswa okunengqondo zonke izinsiza kanye ukuphelela ezimali zabo imisebenzi.

Umsebenzi wokuphatha imisebenzi yenhlangano zihlanganisa izigaba eziningana. Ngemva kokubeka imigomo Kwenziwa ukuhlela. Lokhu kulandelwa ukubulawa komsebenzi, futhi ukulawula ikhambi. Uhlaziyo luqhubeka Kwenziwa umsebenzi wenziwa futhi kwakhiwa ithonya zokuphatha. Ngenxa yalokho ukudlula loop ukwakha umbono ngesimo samanje inkampani.

Ukusebenza kahle ngesinqumo-ikhanda zamasu nezokwenza umsebenzi ekuthathweni kuyinto encike ngqo kwi ukuphelela kanye nekhwalithi ulwazi olunikeziwe kuso. Okungukuthi, ukuphathwa kwezimali - kuyinto uhlelo ogama njongo iwukuba ukusekela ibhizinisi ngesisekelo ukuhlaziywa izinkomba umsebenzi ezomnotho kanye zezimali.

Imibiko ungeniswe kumphatsi wesifundvo ikhanda, isetshenziswa ukudala isithombe Inhloso nokutholakala kwezinsiza kanye nokusetshenziswa yabo kahle. Lolu lwazi kudingeka ukuze afinyelele imigomo yenkampani. Kule ndaba, inhlangano efanele ezimali ukuphathwa kuyinto umsebenzi obalulekile. Yena imi phambi yimuphi ibhizinisi. Isinyathelo sokuqala ekubhaleni kutiphendvulela kudingekile kuveza imisebenzi eyisisekelo. Basuke afakwe amarejista ethize. Lokhu kubizwa ngokuthi yi-accounting eyinhloko noma nokusebenza.

Ukuze zokuphatha umholi ekuthathweni kwezinqumo iyoyibona inkampani hhayi kuphela ngomthamo owodwa. Kubalulekile elibanzi nokuhlola ukusebenza iyunithi ngayinye kanye degree of ukusetshenziswa okunengqondo netinsita letikhona. Kuyadingeka ukuthola izidingo amakhasimende kanye nabaphakeli izipesheli. isimo ngasinye kumele anikezelwe ezihlukahlukene engele futhi ngezinga elithile ezanele imininingwane noma fingqa.

Upper ezingeni ukuphathwa kwezimali simiso sihlanganisa ejwayelekile izinkomba zezimali ukusebenza. Lezi amarejista asetshenziselwa ukubeka yezinjongo eziyinhloko nemihlahlandlela ye zokubekisa ezivamile elichumayo.

Okulandelayo ulwazi izingqimba ukunikeza kungenzeka ekunqumeni izimbangela kanye nokuhlaziywa imingcele zazo generalized. Lezi amarejista asetshenziswa ukunikeza ulwazi oluthe xaxa ngokwenziwa uhlamvu olufunayo yenani ngosizo idatha enemininingwane. On isisekelo yabo, ukuhlaziywa izimbangela lokuchezuka ekhona kusukela isilinganiso ejwayelekile. Ulwazi yalezi amazinga itholakala ku izidingo zokusebenza ukuphathwa noma isheduli pre-set.

Management Accounting - uhlelo ecacile, ukwakhiwa ogxile isimiso esifanayo eziyisisekelo. It luhlanganisa isitatimende senkinga yokubika, okumele ukusekela ukwamukelwa esifike isinqumo zokuphatha, futhi sigxile ifeze esizayo.

Ukuphathwa kwezimali yakhelwe:

- ukukala imiphumela umsebenzi okuqhubekayo enhlanganweni;

- ukuqinisekisa ngokucacile injongo eziqakathekileyo;

- gxila izinkomba ezibucayi kanye avelele;

- ukunikeza isithombe esicacile ngcono noma ukuwohloka kokusebenza kwebhizinisi;

- kumelwe ibe isisekelo sokukholelwa isisusa leqembu.