The Essentials of the Cash Budget Document uye Cash Flow Statement
Cash Budget Basics
Mari yebhadha inokosha nekuti inobatsira muridzi wemabhizimisi kugadzirisa hutano hwekambani yekambani. Vashandi vemabhizimisi vanowanzogadzirira bhadha mari yemwedzi mumwe nomumwe, kunyange zvazvo vamwe varidzi vebhizimisi vakasarudza kugadzirira bhadha yemari gore roga roga. Iwe unogona kufunga nezvebhajeti yemari sechidimbu chechigarire chemari; hazvina kunyanyogadziriswa pane zvinyorwa zvakakwana zvemari inoyerera uye, saka, zviri nyore uye zvakakurumidza kugadzirira. Inotsanangura kuti mari yakawanda yako iri kutora sei uye mari yakawanda sei iri kutora. Iko bhajeti yemari yemari, saka, inokuudza kuti mari yakawanda sei inowanikwa kune iyo firimu pakupera kwemwedzi mumwe nomumwe.
Kana iyo bhajeti yemari inoratidza kuwedzera kwemashandiro emari, iwe ungashandisa kuwedzera uku kuti kuderedze mari yekushandisa - nokudzorera mari yakakweretwa, somuenzaniso. Kana iyo bhajeti yemari inoratidza kuderera kwekushanda kwemari, iwe unogona kuwana imwe nzira yekuwedzera mari inowanikwa - nekukwevera pamutsara wechikwereti, kutora chikwereti chebhangi kana kutengesa .
Kuita zvinhu, izvo zvinonyanya kuwanikwa mumashandiro ezvokupfeka, zvinosanganisira kutengesa mabhengi ako anogamuchirwa pamutengo wekutsvaga kune wechitatu. Nokuti kuburitswa kwekutora kunotora uwandu hweaigamuchirwa kubva kumudzimai webhizimisi, saka kutarisa kune vatengi vako panzvimbo yekambani yako kubhadhara, inzira yakanaka yekusimudza mari apo chikwereti chako chingave chisingatsigire chikwereti.
Muenzaniso webhadhati yeCash
Heino izvo zvinoshandiswa nyore nyore bhajeti yemari yakaita se:
| Sources yeCash | |
| Kutanga mari | $ 6,000 |
| Cash sales | $ 4,000 |
| Asset sales | $ 2,000 |
| Nhoroondo dzinogamuchirwa dzinounganidzwa | $ 12,000 |
| Zvose Mari Inowanika | $ 24,000 |
Zvishandiswa zveCash | |
| Zvinhu | $ 4,000 |
| Basa | $ 6,000 |
| Fixed overhead | $ 3,000 |
| Sales and Administration | $ 3,000 |
| Asset kutenga | $ 2,000 |
| Zvose Mari Inoshandiswa | $ 18,000 |
| Net Cash | $ 6,000 |
Mumuenzaniso uyu, kuguma kunowanikwa mari ($ 24,000) kudarika mari yekupedzisira inoshandiswa ($ 18,000) ne $ 6,000, iyo inomiririra mambure emari inowanikwa uye kutanga kwemari mari yegore rinotevera.
Mutemo weCash Runs
Mashoko eCash Flows ishoko rakanyanyisa rakanyatsogadziriswa pamwe chete neRitatimenti Rekuwana uye Balance Sheet . Kazhinji kutaura, Nyaya yeCash Flows inonyanya kuiswa mharidzo yekwereti nemari yakabhadharwa inowanikwa mubhadharo yemari. Inotarisa kune dzakawanda zvezvinyorwa zvakafanana uye kushandiswa kwemari inowanikwa mubhuku reCash Budget pamusoro penguva yakareba, kazhinji pamagumo emari yegore uye zvakare kuguma kwegore.
Kusiyanisa pakati peCash Budgets uye Zvinyorwa zveCash Flows
Chimwe chekusiyana pakati pebhadharo yeCash uye Statement yeCash Flows ndeyekuti makambani ehurumende, Statement yeCash Flows chikamu chematauri anodiwa emari anofanirwa kugadzirirwa uye anounzwa maererano nemitemo yeFASB ( yeAvidence Financial Accounting Standards Board).
Kunyange zvazvo zvisingatenderwi zviri pamutemo, mahofisi akawanda ekuenzanisa mabhuku anogadzira zvinyorwa zvezvemari kumakambani akavanamatira anoomerera pane zvakafanana zveFASB.
Imwe misiyano huru pakati peBash Budget shoma shoma uye nguva yakareba Term Statement yeCash Flows ndeyokuti iyo yekupedzisira inosanganisira kuderedza . Kunyange zvazvo mari yekuderedza ichi isingashandisi kambani yemari yakasimwa mari, kukosha kwekambani kunonyanya kukonzera kuderera kwehuwandu hwezvinhu zvizhinji zvebhizimisi munguva.
Kuti uwane zvakakwana kutarisira kambani, muridzi webhizimisi muduku anofanira kugadzirira zvose zvinyorwa zvemari nguva dzose uye anozvinyatsoongorora.