Current yesangano, kupatsanura uye akaratidza nechiyero pepa

Shoko rokuti "ano zvinhu" sezvaari nomumwe International Committee iri pamusoro Standards rokuzvidavirira uye enshrined sezvo kwakadaro mureza IAS - gwaro rine mashoko dzemitemo uye mwero kubudiswa chizvidavirire maitirwe ezvinhu.

Sezvinotaurwa pana gwaro iri, iro kunobatsira ane ruzivo, iro akawana zvavakanga vachida kuita kana kambani kare kuita uye iri kutarisirwa kuita purofiti mune ramangwana. Inobva chokwadi kuti rondedzero chaizvo ine nyaya kusvika nguva parameter, kusiyanisa yesangano iri ouzivi zvichibvira anobatsira. Muvhu ichi, kuti pfuma Munokudzwa:

- refu-refu (avo vane zvinobvira anobatsira upenyu gore rimwe kana kupfuura);

- ano zvinhu (vaya vakapiwa gore asingasviki chete).

Uyezve, zvinodiwa dzakawanda uye kumisa mitemo pasi izvo zvakafanira kuita kupatsanura pakati zvinhu. Saka, mitemo iyi mudare zvinhu zvinosanganisira:

- the vakaronga kushandiswa mukati uchishandisa kutenderera;

- raitirwa kushandiswa chete zvebhizimisi zvinangwa;

- yesangano, akaronga kuti Implementation mukati gore rimwe;

- avo ayo akapa muchimiro mari.

vamwe vose vanofanira kushandisa vasiri iyezvino zvinhu.

In ndizvidavirire ano zvinhu zvinosanganisira zvinhu zvinotevera:

- pasina chaakasiya, chinokosha uye zvekushandisa;

- ramangwana mari kunyorwa kure munguva yemberi, panguva nhau nguva;

- mari;

- zvenguva pfupi upfumi;

- rakafanonyorwa kubhadhara nokuti nepaitengwa zvinhu pachavo;

- iyezvino nyaya ;

- zvenguva pfupi manotsi;

- pfupi-rokuti receivables.

Kazhinji, kuitika zvavo chizvidavirire zvinonyorwa achiburuka pachidanho liquidity yavo. kutevedzana uku ndiko sezvinotevera: mari, upfumi, chinoita receivable (DZ), inventories uye prepayments. Uyezve, maererano IAS, ivo-siyana kuitika zvavo dzakasiyana mumatauriro pachiyero pepa.

Cash - panguva sezvadziri, kupangidza pfupi upfumi kuitika kana pane avo pamusika kukosha kana pajinga pamusoro zviratidzo, izvo sokugamuchira profitability uye musika ukoshi. By Verengai kutarisirwa purofiti inofungidzirwa DZ uye inventories uye mberi kubhadhara - achirasikirwa.

Vose yesangano iri kambani kana makambani vanobatanidzwa kutengesa, usina bedzi musika basa inozivikanwa, asi mari kunobudirira. Kufungidzira kushandisa nzwisisika matanho, rimwe riri chinoratidza kufamba mune ano zvinhu. Mupfungwa iyi, riparadzirwe ano twa muunganidzwa anokosha coefficients, izvo zvinoratidza kubudirira kushandiswa nechimwe kwemarudzi uye neimwe mari kwacho. Somuenzaniso, nhoroondo receivable kunooneka uye kuedzwa pachishandiswa kwayo turnover unodiwa. TMZ turnover coefficient chinoratidza chitsama avhareji uwandu rokutengesa nhumbi uye mabasa kuti imwe nguva. Enterprise Security TMZ zvairatidza zvakakodzera kuchengeteka chinhu chinoratidza zvinhu izvi kana zvakawandisa kana kushayiwa panguva nhau nguva. Zvikuru ndiye chinhu chinoratidza mugove nerimwe mhando yesangano, zvachose mamiriro yesangano iri sangano. basa racho zvikuru kwazvo kana kuronga Kugadzirwa zvebhizimisi uye kutsunga bhizimisi nzira.

In kuenzaniswa kuongorora mashoko zvemari rinoshandiswawo chakarurama sezvo ano zvinhu chokuita kukosha oupfumi zvose nokukwezvwa ichi kambani panguva wepagore turnover. Kazhinji, akaitwa kuti maindasitiri dzakakwirira guta vane yakaderera turnover nemifananidzo, uye Wholesale yemakambani - kumusoro.