Introduction.
Deymaha muddada-gaaban waa deymo u baahan in lagu xalliyo
sannad gudihiisa ama ka yar. Waxa ayna ka ciyaaraan dawr muhiim ah dhaqaalaaha ganacsi iyo maamulideeda, iyo
sameeynta socodk lacagta caddaanka ah qulqulkeeda, iyo guud ahaan xassillonida
maaliyeed.
Maqaalakan waxa uu sahamin doonaa ama kaga hadli doona :
- qeexitaanka deymaha muddada-gaaban.
- ka hadli doona noocyada ama qaybaha deymaha
muddada-gaaban.
- ku siin doona tusaalooyinka deymaha muddada-gaaban.
Qeexitaanka deymaha muddada-gaaban ?
Deynta muddada-gaaban ama sida loo yaqaan deymaha hadda jira waa
deymo maaliyeed oo la filayo inay shirkadu ku xalliso sannad gudihiisa ama muddo ka yar, iyadoo cagsi ku ah deymaha
muddada-dheer oo lagu bixiyo wixii hal sanno ka badan.
Deymaha muddada-gaaban waxa luqada englishka lagu
dhahaa {short term liability/current liability}. Deymahaan sida caadiga ah waxaa lagu bixiyaa iyadoo la isticmaalayo
hantida hadda jirta ama hawl maalmeedka ganacsiga, iyada oo dakhliga laga soo
saaro hawlaha ganacsiga caadiga ah. tusaalyasha deymaah muddada-gaaban waxaa
kamid ah sida xisaabaadkala bixin karo, kharash bixin dib loo dhigay, iwm.
Maarayanta hantida gaaban ayaa muhiim u ah ilaalinta
qulqulka lacagta caddanka ah, iyo ilaalinta xasilloonida maaliyeed
Qaybaha iyo Tusaalayaasha deymaha muddada-gaaban
Waxaa jira dhawr nooc oo ah qaybaha deymaha
muddada-gaaban, oo la filayo in lagu xalliyo muddo sanad ama ka yar gudaheed.
Waa kuwan qaar ka mid ah qaybaha caadiga ah ee deymaha muddada-gaaban iyo
tusaalooyinkooda :
1. Xisaabaadka la bixin karo{ account payable} : tani waxa ay tilmaamaysaa waa deymaha ay
shirkadu ku leedahay supplier ama macamiisha, taas oo ah alaab
ama adeeg ay amaah ahaan ah ku iibsadeen. Waxaa ayna ka dhigan tahay
xisaabayashu in loo baahan yahay in lagu bixiyo muddo gaaban { 30 ilaa 90
maalmood gudahood}.
Tusale: shirkad waxaa
laka yaabaa supplier inuu ku leeyahay $10,000 oo ah alaab ay deyn kusoo
iibsatay.
2. Amaahda gaaban{short term loans}: waa amaah gaaban oo la rabbo in
lagu xalliyo sanad gudihiisa, taas ay bixiyaan ama ka helaan bangiyada,
hay’adaha maaliyeed, ama ilo kale si ay u daboolaan baahida maalgalinta
muddada-gaaban. Amaahda muddada-gaaban waxaa loo isticmaalaa karaa raasamaalka
shaqada, iibsashada alaabta ama adeegyada, ama kharashyada kale ee hawlgalka
ah.
Tusale: ganacsigu waxa
uu amaah bangika ka qaatay amaah gaaban oo dhan $50,000 si uu u maalagaliyo
baahidiisa raasmaaalka ah.
3. KHarashka soo kordhay{ accured expenses} : kharasyadan waa kharshyo ay shirkadu gashay
laakin aan weli la bixin. Waxaana ku jira kharashyo sida : mushaharka,
camuulada, biilasha tamarta, caashuurta, iwm. Kharashyada isku uruuray waxaa oo
diwaan galiyaa deyn ahaan, waxaana lagu
xalliyaa muddo gaaban gudaheed.
Tusale: hay’ada waxa
ay soo gashay lacag dhan $ 20,000 oo mushahar iyo camuulad ah ah,
laakin shaqaaleheeda aan weli wax mushahar ah la siin.
4. Dakhliga dib oo dhigay{ deferred revenue} : dakhli dib u dhigida waxa uu tilmaamayaa
helitaanka lacag bixinta hore ee alaabta ama adeegyada la keeni doono ama la
bixin doono mustaqbalka. Waxaan la ka wadaa waa in ay shirkadu ama macamiilku
uu alaab ama adeegy uu rabo laakin aan weli lakeenin uu sii iibsado oo ay sii
horumariso lacagta ay ku iibsan lahayd. Waxa ayna ka dhigantahay inay tahay deyn
muddo-gaaban ilaa inta ay shirkadu
kasoo baxayso.
Tusale:shirkad software toknolojiyada ah ka shaqaysa ayaa
heshay $100,000 oo hordhac ah oo ka heshay macaamiil rukhsad software ah oo loo
keeni doono lixda bilood oo soo-socota
5.Qaybta hadda ee daynta muddada-dheer: waxa ayna u dhigantahay inaad bixiso qaybta
deynta muddada-dheer ee a filayo inla bixiyo sanad gudihiis. Tan waxaa ku jira
dib u bixinta asaasiga ee loo baahanyhay in lagu xalliyo muddada-gaaban.
Tusale:
shirkad baa waxaa lagu leeyahay deyn muddo-dheer oo $500,00 ah, waxa ayna ku
xalin kartaa iyadoo $10,000 bixinaysa sanadka soo socda
Kuwaani waa dhawr qaybood ama
tusaaleyaal oo ka mid ah deynta muddada-gaaban, waxaana muhiim ah
ganacsiaydu inay si wax-ku-ool ah u maareeyaan deymankooda muddada-gaaban si ay
u hubiyaan xasilloonida maaliyeed, una gutaan waajibaadkooda lacag bixinta ah,
sidoo kale ilaaliyaan socodka lacagta
caddanka ah ee caafimaadka leh.
Gunaanad{Conclusion}
Deymaha muddada-gaaban waa arrimo laga maar-maan u ah
maamulka maaliyadeed ee ganacsiga. Waxa ayna u taagan yihiin deymaha u baahan
in lagu xalliyo muddo 1 sanno ama wax ka yar, waxa ayna saameysaa
socodka laccagta caddanka ah ee nolol maalmeedka shirkadda loo isticmaalo
haddii la xalin waayo.
Waxaana ka mid ah tusaalooyinkeeda: xisabaadka la
bixin-karo, amaahda muddada-gaaban, kharashyo la isku uruuriyey, dakhli dib loo
dhigay, iwm. Deymaha muddada-gaaban waxa ay muhiim u yihiin ganacsiga si ay wax
ku-ool ah maareeyo deymaha shirkadda oo loo xaqiijiyo xasilloni maaliyadeed.
Fahmida iyo la socodka deymahaan gaancsiyadu waxa ay gaari karaan go’aamo xog
ku tiirsan, waxa ayna sii wadi karaan mawqif dhaqaale oo xooggan.
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