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مقالۀ پیش رو که توسط انجمن حسابداران خبره (ACCA) تهیه شده است، حاوی بررسی تاثیر ویروس کرونا بر کسب و کارها و همچنین توصیه‌هایی برای کسب‌وکارها و شرکت‌هاست تا برای بحران برنامه‌ریزی کنند و گردش جریان نقدی خود را در دوران پسابحران مدیریت کنند. این مقاله باتوجه‌به همه‌گیری ویروس کرونا در سرتاسر جهان کوشیده با بیانی ساده و به اختصار، راهکارهایی عملیاتی برای مدیریت ریسک‌های اقتصادی شیوع بیماری کرونا برای تمام کسب‌وکارها ارائه کند. این مقاله در 22 اسفند 98 در وبسایت accaglobal.com منتشر شده است.

بحران را مدیریت کنید

در اولین فرصتِ ممکن یک تیم مدیریت بحران تشکیل دهید. مهم‌ترین وظایف این تیم عبارت‌اند از نظارت بر امور مهم و حیاتی سازمان، تدوین برنامه‌های اقتضایی مواجهه با بحران، مدیریت و هماهنگی واحدهای مختلف سازمان و حصول اطمینان از تصمیم‌گیری و پاسخ‌گویی سریع به تحولات. اگر از قبل تیمی برای مدیریت بحران داشته‌اید، ترکیب و اعضای این تیم را بازبینی کنید و ببینید آیا این افراد چابکیِ لازم برای مواجهه با تحولات پیش رو را دارند یا نه.

فعالانه ارتباط برقرار کنید

مدیریت انتظارات و اولویت‌های ذی‌نفعان مختلف سازمان یکی از مهم‌ترین کارهایی است که باید در زمان بروز بحران‌های همه‌گیر انجام داد. شرکت‌ها می‌بایست توجه جدی به افکار عمومی داشته باشند و فعالانه با طرف‌های داخلی و خارجی در تعامل باشند، ارتباطاتی اثربخش برقرار کنند و راهنمایی‌ها و راهکارهایی مناسب و حرفه‌ای ارائه کنند.

تصویر بزرگ و کلی را فراموش نکنید. شرکت‌ها و سازمان‌ها، به‌ویژه کسب‌وکارهای بزرگ می‌بایست به مسئولیت‌های اجتماعی خودشان پایبند باشند؛ برای نمونه، وضعیت اشتغال را تثبیت کنند، از زنجیرۀ تأمین خود حمایت کنند، در شرایط سخت و بحرانی نقش‌های کلیدی‌تری بر عهده بگیرند، به تصویر عمومی از خودشان توجه داشته باشند و رویکرد بلندمدت توسعۀ پایدار را در استراتژی‌های خودشان بگنجانند.

سیاست‌ها و خط‌مشی‌ها را بازبینی کنید

هنگام بررسی اولویت‌های اساسی و مهم برای تداوم و ازسرگیری کسب‌وکار، شرکت‌ها می‌بایست در سطح استراتژیک سازمان تمامی مدل‌های کسب‌وکار و خط‌مشی‌ها و سیاست‌های سازمان را مورد ارزیابی مجدد قرار دهند، به‌دنبال محصولات و کانال‌های جدید باشند، رویکردهای نوینی در قبال خدمات مشتریان اتخاذ کنند و روش جدیدی برای استفاده از فرصت‌ها برای توسعه بازارهای جدید با استفاده از منابع موجود به کار بگیرند.

دیجیتالی فکر کنید

با وقوع بحران‌های فراگیر بیش‌ازپیش به اهمیت تحولات دیجیتال پی می‌بریم و ضعف‌های عملکردی موجود سازمان‌ها نمایان می‌شوند. شرکت‌ها می‌بایست از این فرصت برای ارتقا و بهبود چابکی مدل‌های کسب‌وکارشان استفاده کنند.

سیاست‌های مالی شرکت را بازنگری کنید

مختصصان امور مالی و حسابداری می‌بایست سیاست‌ها و اقدامات حمایتی ارائه‌شده از سوی دولت را رصد کنند و سازمان را برای استفادۀ حداکثری از این مزایا آماده کنند.

اهمیت واحد مالی

در شرایط بحران‌های فراگیر واحد مالی باید برای سناریوهای خوش‌بینانه، واقع‌بینانه و بدبینامه برنامه‌ریزی کنند. واحد مالی باید برای هر کدام از این سناریوها تخمینی از سرمایۀ در گردش مورد نیاز ارائه کند و برای دستیابی به اهدافش برنامه‌ریزی کند. این برنامه می‌تواند شامل موارد زیر باشد، ولی محدود به این موارد نیست:

  • استفاده از وام‌های جدید، تمدید بازپرداخت وام‌های قبلی و بازپرداخت اعتباری با شرایط ترجیحی را که بانک‌ها اعلام می‌کنند مدنظر داشته باشید.
  • با سایر واحدهای سازمان همکاری کنید و برای جمع‌آوری حساب‌های دریافتی و تسریع در بازگشت سرمایه، ارتباطاتی فعالانه و منسجم با مشتریان برقرار کنید.
  • درخواست‌های خرید را سختگیرانه کنترل و مدیریت کنید، فعالانه با تأمین‌کنندگان ارتباط برقرار کنید، و برای تعویق پرداخت‌های خود به‌دنبال روش‌های جدید و خلاقانه باشید.
  • تا جای ممکن جابه‌جایی‌ها و سفرها را کم کنید و ضرر و زیان ناشی از لغو مأموریت‌های کاری را به حداقل برسانید.
  • شرایط اخذ وام‌های کوتاه‌مدت (برای شرکت‌های بین‌المللی) یا اخذ وام از سهام‌داران (برای شرکت‌های نوپا) را بررسی کنید.

انعطاف‌پذیری تیم‌های مالی

شرکت‌ها ضمن رعایت الزامات کنترل داخلی باید تا جای ممکن با پیاده‌سازی روش‌های فناورانه از مزایای تشکیل تیم‌های کاری انعطاف‌پذیر برای ارائه خدمات به تعداد بیشتری از مشتریان داخلی و خارجی استفاده کنند.

 به رفاه کارکنان توجه کنید

شرکت ها باید به سلامت جسمی و سلامت روانی نیروهای خودشان توجه جدی داشته باشند و برنامه‌هایی مناسب برای زمان بازگشت به کار آن‌ها تدوین کنند. شرکت‌ها همچنین باید:

  • با استفاده از ابزارهای تکنولوژیک، استقرار یک دفتر کار را در خانه‌های افراد ترتیب دهند.
  • محیط کار تمیز و ایمن فراهم کنند.
  • برای کمینه‌سازی تماس‌های انسانی و جلوگیری از آلودگی‌های متقابل در محیط کار، برنامۀ زمان‌بندی منعطف حضور در محیط کار را تدوین کنند.
  • فرصت‌هایی برای استفاده از دوره‌های آموزش آنلاین برای نیروهای خود فراهم کنند.

ممیزی‌ها را در نظر بگیرید

شرکت‌ها باید با ارزیابان و گروه‌های ممیزی به‌صورت کاملاً فعالانه ارتباط و همکاری داشته باشند تا مطمئن شوند که کیفیت ممیزی‌ها به خطر نمی‌افتند. همچنین سازمان‌ها باید در پی یافتن مدل‌هایی آنلاین و بدون تماس فیزیکی برای ممیزی و حسابرسی باشند.

 پیامدهای مالی و اقتصادی را شناسایی کنید

هم مدیران و هم ممیزان باید تخمینی از تبعات بحران همه‌گیر بر تولید، سرمایه‌گذاری‌ها و اختلافات حقوقی احتمالی داشته باشند. همچنین باید اطلاعات لازم را در اختیار کاربران صورت‌های مالی قرار دهند تا آن‌ها درک کامل و درستی از تبعات این بحران پیدا کنند.

 روش‌های جایگزین برای انجام کارها بیابید

ممیزان برای پرکردن گزارش‌های ممیزی به تضمین‌ها و دلایلی معقول نیاز دارند. زمانی که ارزیابی رودررو سخت یا ناممکن می‌شود، ممیزها باید به‌دنبال راه‌هایی جایگزین برای دستیابی به این سطح از اطمینان باشند. با ظهور ابزارهای تکنولوژیک جدید، ممیزی از راه دور هر روز بیش از گذشته امکان‌پذیر می‌شود؛ البته بسیاری از شرکت ها هنوز در مراحل آغازین استفاده از ابزارهای فناورانه برای ارزیابی و ممیزی هستند. همه‌گیری ویروس کرونا به احتمال زیاد باعث شتاب شرکت‌ها در بهره‌گیری از این فناوری‌ها خواهد شد.

ممیزان برای اینکه بتوانند از درستی نظرات خود و صورت‌های مالی ارائه‌شده اطمینان پیدا کنند، باید به شواهد و داده‌های کافی و مناسب دسترسی داشته باشند. اما شرایط کنونی به این معناست که ممیزان باید با دقت و ابتکار عملِ بیشتر به این موضوع فکر کنند که رسیدن به این سطح از اطمینان از چه راه‌های دیگری امکان‌پذیر است.

اگر شرایط به‌گونه‌ای باشد که ممیز احساس کند برای اطمینان از صورت‌های مالی به شواهد و مدارک فیزیکی نیاز دارد، آنگاه نباید صراحتاً نظرشان را اعلام کنند و در عوض باید اعلام کنند که این گزارش باتوجه‌به محدودیت‌های موجود تهیه شده است. ما همگی مطلع هستیم که در چنین شرایطی معمولاً ممیزان تمایلی برای انجام این اقدامات ندارند؛ اما این افراد باید توجه کنند که در چنین شرایط غیرمعمول و چالش‌برانگیزی باید حتماً به وجود شواهد کافی و مناسب دقت کنند.

مطالب مرتبط

تأثیر کرونا بر کسب‌وکارهای کوچک و متوسط
تأثیر کرونا بر کسب‌وکارهای کوچک و متوسط
شیوع کرونا در جهان! همین حالا باید اقدام کرد
شیوع کرونا در جهان! همین حالا باید اقدام کرد
شیوع ویروس کرونا در جهان: آسانی از پی سختی
شیوع ویروس کرونا در جهان: آسانی از پی سختی
رهبری کسب و کارها در زمان بحران کرونا
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