Ukuphathwa Kwezimali Zokuziphatha
Umnyango wezokuphendula udlala indima enkulu ehhovisi lezokwelapha . Njengomgogodla wenhlangano, umnyango wezokubalwa kwemali uvumela ukuthi usebenze ngokusemandleni akhe okugcwele . Ngaphandle komnyango we-accounting, ngeke kwenzeke noma yiluphi uhlobo lwenhlangano ukuthi lusebenze ngendlela ebiza imali.
Izimiso Zokubika Ngokujwayelekile Zamukelwe
Izimiso Zokugcinwa Kwezimali Ezikwamukelekile Ngokujwayelekile (i-GAAP) yiqoqo elivamile lama-accounting, izindinganiso nezindlela izinkampani ezisebenzisayo ukuqoqa izitatimende zabo zezimali.
Ngokusho nje, i-GAAP yindlela yokwamukela nokubika ulwazi lwezimali.
Inhlangano ngayinye ingahle isebenze ngokuhlukile kodwa bonke kufanele balandele isethi yemihlahlandlela esungulwe emphakathini wenhlangano, isimo, nasezingeni likahulumeni. Uma lezi zindinganiso nezinqubo zingalandelwa, i-US Security and Exchange Commission (SEC) izokwenza inhlangano futhi mhlawumbe iphishekele izinyathelo zobugebengu ukuqinisekisa ukulandelwa.
Ama-Key Elements of Accounting and Financial Management
Phakathi nokubalwa kwezimali nokuphathwa kwezimali, kunezinto ezine eziyinhloko eziqashelwayo. Izakhi ezine zihlela, ukulawula, ukuhlela nokuqondisa, nokwenza izinqumo.
- Isici sokuhlela sivumela inhlangano ukuthi ibeke imigomo nemikhombandlela ukuqinisekisa ukuphumelela kwesikhathi esizayo kanye nokufezwa kwehhovisi lezokwelapha.
- Ukulawula kuhlinzeka inhlangano ithuba lokuqinisekisa ukuthi zonke izindawo ngaphakathi kwenhlangano zilandela imigomo kanye nemikhombandlela ehleliwe ngaphambilini futhi ivumela ithuba lokulungisa noma yiziphi izinkinga noma izinkinga ezingase ziphakame.
- Inhlangano kanye nokuqondisa ngaphakathi kokuphathwa kwezimali kubalulekile ngoba baqinisekisa ukuthi ihhovisi lezokwelapha lisebenza ngokuphumelelayo futhi likwazi ukusebenza kahle. Ukuqondisa kunika ithuba lokuba ihhovisi lezokwelapha lisebenze ekulawuleni kwezimali ngosuku nosuku futhi lulungise noma yiziphi izinkinga ezingase ziphakame.
- Okokugcina, ukwenza izinqumo kusebenzisa ukuhlela, ukulawula nokuhlela nokuqondisa izinto ngokuqoqa ulwazi nokwenza izinqumo zokugcina mayelana nendlela ukuphathwa kwezimali kuzosebenza ngayo.
Ukubika nokuziphatha
U-Rushworth Kidder, uMengameli we-Institute for Global Ethics, uthi kuncike ekutheni ukunamathela kumazinga aphakeme kakhulu ekuziphatheni komthetho kubaluleke kakhulu emsebenzini wokubika. Izinqumo zezimali zebhizinisi zisekelwe ngokuqondile emininingwaneni nasekwahluleleni ezihlinzekwa ngabakwa-akhawunti. Ngaphandle kolwazi oluqoqwe ngabalandeli bezinhlangano zenhlangano, angeke kube nolwazi lokuhlola.
U-Kidder ubona ukuthi ukukhathazeka ngokwezindinganiso zokuziphatha zebhizinisi, kanye nomthwalo wemfanelo wezenhlalakahle nezenkampani, sekuye kwaba okubaluleke nakakhulu. Lokhu kuboniswa ukuvela kokubili kwezinhlangano zikahulumeni nezinhlangano ezizimele ezihloswe ngazo ukuchaza kanye / noma ukuphoqelela izindinganiso eziphakeme zokuziphatha kanye nokuzimisela kwamabhizinisi ukufaka amakhodi abo okuziphatha kanye nezitatimende zokubaluleka. Inhlangano ngayinye manje ibuyekeziwe ukuze kuqinisekiswe ukuthi izinqubomgomo, imihlahlandlela, imigomo, kanye nezindinganiso ziphoqelelwa ngaphakathi kwayo.
I-Accounting ne-Medical Office
Uma usebenza ngaphakathi kwehhovisi lezokwelapha, umnyango wezobaluleka ubalulekile ekuphumeleleni kwawo.
Umnyango wezocwaningo kufanele ulandele imihlahlandlela ebekiwe ye-GAAP ukuze ugweme izimali, izinhlawulo, kanye / noma izinkokhelo zobugebengu. Uma noma yikuphi kwalokhu kuyenzeka ukuthi kwenzeke kuyobeka igama elibi lenhlangano egama layo.
Uma usebenzisa inhlangano yezokunakekela impilo, isici esibaluleke kunazo zonke ngaphakathi kokulungiselelwa ukugcwala kwesiguli ngenkathi uvumela umnyango wezimali ukuba usebenzise imisebenzi yezimali ngokunembile. Lo msebenzi ungaba mnandi. Kodwa-ke, kuzovumela inhlangano ukuba isebenze ngokusemandleni ayo, futhi okubaluleke kakhulu, ibe nezindleko.
Enye inhlangano abahlinzeki abangayithola ekuqondeni ezindabeni zezezimali yi-HFMA (Healthcare Financial Management Association).
I-HFMA yinhlangano yezinhlangano ezihola phambili zezwe abaphathi bezempilo bezokuphathwa kwezezimali nabaholi. Amalungu angaphezu kuka-37,000-kusukela ku-CFOs kuya kubalawuli kuya kubalimi-kubheka i-HFMA umholi wokucabangela ohlonishwayo ezindleleni eziphezulu kanye nezinkinga ezibhekene nembonini yezempilo.