Management accounting kwi kwishishini

Okwangoku, olubalelwa ulawulo ingxelo singachazwa njengento into eyenzekayo kule lweshishini efanayo. Inika isixhobo ulawulo sento kwezoqoqosho kunye ulwazi oluyimfuneko, esetyenziswa imisebenzi yocwangciso, uhlolo kunye nolawulo lwequmrhu.

yonke le nkqubo ibandakanya ukuchongwa, ukuqokelelwa, ukulungiselela, uhlalutyo, ukutolikwa, ulwamkelo kunye nokusasazwa kolwazi, apho kuyimfuneko ukuba iyunithi yolawulo lwe imisebenzi eziwabelweyo.

Management accounting - indawo zokufunda kunye nenkqubo ngexesha elifanayo. It iyinto ebalulekileyo kwiinkqubo zolawulo yombutho. Kwakhona, oko owalathwe link odibanisa inkqubo mali kunye nolawulo yenkampani.

Management accounting yenzelwe:

- ukunikezela ulwazi oluyimfuneko kulawulo yolawulo lwemveliso olusebenzayo nenengqiqo kwezigqibo kwixesha elide;

- ukubala le ndleko sezibhaliwe kwimveliso kunye nokuqaphela ukutenxa izithethe kunye nemigangatho kwentelekelelo;

- ukubala iziphumo zemali iimveliso sele ziphunyezwe, izisombululo ezintsha zobugcisa, njl

Management ingxelo intloko kunye nenjongosenzi. Isifundo lenza lweshishini lemveliso edingwa xa iyonke, ngokunjalo neeyunithi. Imisebenzi ukuba kusendleleni zemali ngokwendalo, hayi enxulumene nolawulo accounting. Phakathi kwazo kwakukho ukuthenga, ukuthengisa impahla, kokuqeshisa kunye nerenti, izibambiso zentengiselwano, utyalo-mali, njalo njalo

Iinjongo accounting zezi:

- iindleko zombutho (eyinkunzi kunye nokusebenza);

- iziphumo kulawulo lweshishini;

- ingxelo lwangaphakathi;

- mali;

- zasekhaya ixabiso Ukwakheka.

Accounting Management Accounting na ezi njongo zilandelayo:

- inkxaso ulwazi kolawulo, ukunceda izigqibo;

- isicwangciso, uqikelelo kunye nokubeka esweni kwezoqoqosho kunye nomsebenzi yolawulo zombutho;

- Ukukhetha le ndlela ilungileyo uphuhliso olululo nkampani.

Accounting kunye nolawulo mali ijolise ekusombululeni ingxaki ekwenzeni iingxelo zangaphakathi. Kufuneka kuquka ulwazi njengoko oboniswa imeko yemali inkampani, nendlela ukuvelisa isebenza khona. Okubhalwe kwezi ngxelo kunokwahluka ngokuxhomekeka koko kujoliswe kuko iya kusinda kwaye ngubani oya kubeka isiphumo lokugqibela.

Management accounting lwenziwa ngokusebenzisa ezi ndlela zilandelayo nobuchule:

- amaxwebhu ne-inventri;

- kumaxwebhu kunye gabalala;

- statistical iindlela index;

- Uhlalutyo Economic (ubukhulu becala factor);

- iimbalo (lwenkqubo yomgama, ukuhlanganisa, njalo njalo).

Ezi ndlela asoloko ibandakanyiwe kwaye ukudala inkqubo enye yolawulo accounting. Oku kwenziwa inkampani ngokwabo, ngaphandle ukubandakanyeka nabasemagunyeni karhulumente. Noko ke, ukuziphatha kwakhe umbutho kufuneka nje zombini kwinkampani kunye namaqela anomdla.