Kubhadhara Kwemari, Kutarisira Mahofisi, uye Kubhadhara Mari
Kubhadhara uye mari ndeyese yakabatana nebhizimisi. Kuongorora ndekutsvakurudza kwokuti ruzivo runounganidzwa sei uye runoparidzirwa mukati nekunze. Mari, zvakanyanyisa, ndeyekudzidza kwekuti femezi dzinoita sei kushandiswa kwekutsvaga nekubhadhara mari zvavanofanira kuita kuitira kuti vaite bhizinesi ravo. Mari dzinoda ruzivo rwehuwandu hwemari kuitira kuti hushande. Kubhadharo kunofanirwa kunge kune nyanzvi dzezvemari kuitira kuti ishandure ruzivo rwekugadzirisa ruzivo rwekushandisa kwose
Kune zvikamu zvitatu zvikuru zvemari izvo vhizimisi vemabhizimisi uye vatungamiri vanowanzofanira kuva nezivo. Kune zvikamu zvitatu zvakakosha zvekuverengera zvakare:
Nhoroondo yezvemari ndiyo nzvimbo yezvokuverengera inobatanidzwa nevekunze mapato anofarira bhizinesi rebhizimisi. Mashoko ezvehupfumi, somuenzaniso, anobudiswa kuitira kuti vabatsire vasirimairi kunze. Vashandi vanogona kukwanisa kudzokorora zvinyorwa zvemari zvakadai semashoko ekuwana mari , bhadha rezvese , uye chirevo chemari inoyerera kuitira kuti vaone kana kuti kwete kuisa mune bhizinesi rebhizimisi kana kuti varambe vachirima mukambani.
Nhepfenyuro yemari yezvemari inofarira kune rimwe boka revanhu vari kunze uye avo ndivo vane chikwereti chekambani. Vaya vane chikwereti ndivo vashandi vekambani kana vanogona kunge vari vatongi vekambani. Vanhu vane chikwereti ndivo vanhu vane chikwereti chemari kumatare uye vane hanya kugamuchira kudzoka pamari yavo uye, pakupedzisira, kudzoka kwevakuru vavo.
Nhoroondo yezvemari, maererano neCheferencing Accounting Standards Board ( FASB ), inopa zvakakosha mari yekuunganidza uye yekubika mabasa emabhizimisi emabhizimusi.
Gwaro rekuchengetedza mahofisi ndiro nzvimbo yekuverenga mari inobatanidza nekuunganidza uye kugadzirira ruzivo rwemari kune avo vari mukati memabhizimisi emabhizimisi akadai sevatariri nevashandi.
Inogona kuenzaniswa nehuwandu hwemari hunove nehanya nehuwandu hwevanhu vari kunze. Gwaro rekuchengetedza mabhuku ndiro munda umo kuunganidzwa nekugadzirisa kwehutano hwemari kune avo vanogara mubazi. Sangano reChristian Management Accountants rinotaura kuti vatapi vekuchengetedza ndivo "vanogadzirisa kukosha" pakati pevanyori, vachidaro vachitora nzvimbo yavo pakati pevanhu vemari nevatengi vezvemari mune sangano rebhizimisi.
Vatungamiri vanoshandisa ruzivo rwezvemari kuti vaite zvisarudzo zviri nani zvebhizimisi mubasa ravo rekutarisira nekudzivirira mabasa. Zvakawanda zvekuziva izvi ndezvizvivande sezvo zviri zvevashandi vekambani panzvimbo pevanhu. Uyewo, ruzivo runotarisirwa kubhadharwa nehurumende runobatanidza ne "kutarisa mberi" kunze kwemashoko ezvakaitika sehuwandu hwemari hunoshandiswa. Vanoshandisa nzira dzakasiyana-siyana dzekufungidzira dzakadai sokuenzanisira kuongororwa, kutaridzika kwengozi, uye mari-yehuwandu-purofiti yekuongorora kufanotaura zvakanakisisa mashoko anotarisa-kutarisa sezvinobvira.
Dzimwe nyanzvi dzebhizimisi dzinosanganisira mari yekugadzirisa mari sechikamu chekugadzirisa maitiro ekugadzirisa uye vamwe vanofunga kuti mari yekugadzirisa ibasa ndiyo yakasiyana nharaunda yekuverenga. Chero zvingave zvakadaro, mari yekugadzirisa uye kukwanisa kubhadhara mari inowanikwa.
Kuverenga kwezvinhu zvinodhura kunotarisa zvinodiwa zvekugadzira kwebhizimisi rebhizimisi nekutsvaga mari yakasarudzwa yezvigadzirwa zvavanotengesa uye zvavanowana. Input cost inofananidzwa nemitengo inoshandiswa kuenzanisa kushanda kwemari kwekambani maererano nekutengesa mari. Zvinhu zvinodhura zvinowanzoshandiswa ndezvipi zvisinganzwisisiki mari kana yepamusoro, zvigadzirwa, uye basa. Vatungamiri vanowanzoshandisa ruzivo kubva kune mari yekugadzirisa mari yekugadzira mapurogiramu ekugadzirisa mari yebhizimisi.
Financial Accounting
Managing Accounting
Cost Account Accounting
Summary
Kune dzimwe nzvimbo dzekuverengera dzakabatanidzwa mune zvebhizimisi firms. Ikoko kune mutero wenhoroondo. Mabhizimisi emabhizimisi angave nekodzero yemutero mumiririri kana kuti anogona kubudisa mutero wavo wekuteresa. Nzvimbo yekugadzirisa kazhinji inowanikwa mukati nekunze nekugadzirisa bhajeti inoshanda mukati.
Mukuwedzera, kune huwandu hwehurumende, kunze kwebhizinesi rebhizimisi, uye yekuongorora mabhizimisi, inoshandisa ruzivo rwekugadzirisa uye yezvemari kuti rutsigire kutonga kunosanganisira kukanganisa uye kukanganisa.