Mari wegore paavhareji yokushanda guta; asi nzira nokuda kukarukureta pachiyero

The yesangano iri kambani - mari ukoshi zvinhu kuitira kurimwa rikurumidze. The pfuma kunzwisisa wekambani zvinosanganisira asiri iyezvino yesangano (nezvivakwa administrative uye kugadzirwa, midziyo, michina, motokari), uyewo kushanda guta, maumbirwo izvo pane zvinhu zvakadai se:

• mari paruoko uye pamahombekombe Nhoroondo;

• inventories - zvinhu uye zvinhu, mbishi zvinhu, kugadzirwa zvigadzirwa, zvinhu kutengeswa uye zvimwe inventories;

• receivables receivables nokuti akanunura asi haisati akabhadhara mabasa / zvigadzirwa;

• pfupi upfumi uye zvimwe zvinhu.

All kuitika zvinhu zvave vaunganidza muchikamu chechipiri pachiyero jira vanotorwa sevanhu hachichinjiki., kureva. E. Kutora chikamu chimurenga.

Inokurukurwa munyaya achava akadaro pfungwa sezvo avhareji yegore negore mutengo yokushanda guru pamusoro. Tinodzidza sei kuverenga nhamba iyi uye zvazvinoreva.

Current inogadzirwa zvavo pachiyero pepa

Sezvazvakanyorwa watopiwa munyaya mubhuku vakuru kuitika zvinhu inounganidzwa muchikamu chechipiri BO-1 mushumo. Mumwe mhando pfuma iri basa pachake mutsetse yaro:

▪ 1210 - Inventories;

▪ 1220 - VAT pamusoro pakuunganidza pfuma;

▪ 1230 - zvinosungirwa chikwereti;

▪ 1240 - zenze. upfumi;

▪ 1250 - Cash, mari neShanduro;

▪ 1260 - Other.

Total kwokupedzisira ukoshi kuitika zvinhu zvakanyorwa pachiyero jira mutsetse 1200. It rinoungana mhedziso ukoshi haaiti kambani kuti chinzvimbo nerimwe pakutanga akafanorongerwa nguva analyte yayo nemagumo. The accountancy kukosha yesangano pakuenzanisa jira anonzi bhuku.

The akatakura ukoshi pfuma

Nezvoupfumi nyatsoongorora akatakura mari inobva pakutsvakurudza zvinangwa. Somuenzaniso, kana zvakakodzera kuti uzive ukuru pakuenzanisa pfuma rose kana chikamu chimwe chinhu oga, kuti kuona simba (kuwedzera kana kudzikisa kukosha yesangano) uye kunobva tikaenzanisa Mhedziso nhamba kuti vafunga pamusoro mamiriro kushanda guta pane imwe zuva. Kunze dzomunyika vanoshandisa mashoko anowanika mune mashoko emari, makambani vanosungirwa kuzivisa siyana kwokunze vanoshandisa - havaoni, zvikwereti, insurers, vanoita, achivapa siyana mashoko, kusanganisira Kuwanikwa zvinhu.

Apo kukosha mubhuku ukoshi

Zvikuru-aida mashoko ari mubhuku kukosha yesangano iri Kuongororwa zvoupfumi mabasa boka - huru mudziyo kuongorora pakuburitswa uye dzemari kambani. Tichishandisa indekisi ichi rinowanikwa intra coefficients:

▪ dzoka pamusoro yesangano, izvo anosarudza kukura mubereko chichiwanikwa pamusoro Ruble mumwe paakapiwa ari kutenga yakatsvuka zvinhu uye kugadzirwa;

▪ twa turnover, zvichiratidza kubudirira kwavo kushandiswa.

Nokuenzanisa kutanga uye yokupedzisira tsika, kuziva mutengo Economist vanogona vafunga pamusoro kuwedzera kana kudzikisa neuwandu achiparadzira pfuma hwemari anoreva akafanorongerwa kumwedzi, kuona hama tsika zvinoratidza kukura kuita mumwe musara muchikamu kwechipiri mwero. Zvisinei, mifananidzo chete kupa ruzivo pamusoro Kuwanikwa nhumbi musi chaiwo, havasi kuratidza mufananidzo chaiwo, nokuti upenyu zvebhizimisi basa kusimba harisi chete, uye kuti tiwane gogonera kutenga uye kunwa yokushanda guru, somuenzaniso, pane makambani kuti kuvimba pamwaka zvinogara. Zvakanyanya zvichakubatsirai kuongorora mamiriro yesangano kana nguva pfupi kuverenga zviratidzo zvakadai avhareji yegore negore mutengo yokushanda guru. Kukosha indekisi ichi rinowanikwa kuti kubudisa muzvizhinji zvoupfumi Masvomhu.

Sei dzaona avhareji yegore negore mutengo yokushanda guta

Detailed kuongorora kuchinja marongerwo uye Kuronga yesangano, kusanganisira kushanda guru, hazvibviri pasina pakuverenga avhareji kukosha pfuma kuti gore. Sezvo dzaona nokuda avhareji wepagore mutengo yokushanda guru? Vanoongorora anoreva pakuenzanisa bhaa 1200, uye kana zvakakodzera kugadzirisa munhu mhando pfuma, zvakadai mumatanda, - the runoenzanirana nzvimbo mumutsetse. The kukarukureta fomura iri sezvinotevera:

- _CP = O (O _N + O _k) / 2,

apo D _N - uwandu achiparadzira nzira kutanga vakaongorora nguva O _kuna - pakupera kwenguva 2 - Nhamba nguva.

muenzaniso kukarukureta

Funga nezvomuenzaniso sei kuverenga avhareji kukosha ano zvinhu (payakavakirwa nengaidzo). Baseline Data dzinoturwa mu Table pachiyero tsika yokushanda guru.

Zviri zviratidzo zviri kuitika yesangano iri kambani 2016

zviratidzi	mutsetse yekubvuma	musi waDecember 31, 2015	musi waDecember 31, 2016
zvibereko reserves	1210	5200	5450
VAT pamusoro kutenga pfuma	1220	242	210
receivables	1230	510	620
mari	1250	2460	3020
Total 2nd Chiyero chikamu	1200	8412	9300

We ngaaverenge kukosha kupfuura nzira, pahwaro pachiyero date:

About _CP = (8411 + 9300) / 2 = 8856 zviuru. Kuzora. - avhareji nokuti gore ano zvinhu (mutsetse nechiyero jira 1200) vakasvika 8856 zviuru rubles ..

Kushandisa chete kukarukureta algorithm dzaona avhareji yegore negore mutengo zvinhu achiparadzira yesangano (zviuru rubles.) The anotevera munzvimbo.

▪ mumatanda (p 1210.) - The _CP = (5200 + 5450) / 2 = 5325 zviuru kwiza;..

▪ VAT pamusoro watengwa zvinhu - About _CP = (242 + 210) / 2 = 226 zviuru kwiza;..

▪ receivable - O _CP = (510 + 620) / 2 = 565 zviuru kwiza;..

▪ mari - About _CP = (2460 + 3020) / 2 = 2740 zviuru rubles ..

Avhareji yegore negore mutengo yokushanda guru, iro kukarukureta payakavakirwa rinomiririrwa ari kuongorora inoshandiswa kuverenga coefficients nezvoupfumi achiratidza mamiriro ezvemari, padanho kudzikama, uye kuziva chikonzero (zvakanaka nezvakaipa), izvo zvakakonzera kuchinja. Zvichienderana zvakawanwa vaongorori wekambani utariri zvisarudzo uchiwedzera kurapa iripo mari.

The yemaitiro nokuti pakuverenga avhareji anotevedzana

A kusiyana of svomhu zvinorevei tsika iwo indekisi mutengo ndiwo avhareji anotevedzana, akaverenga nokuda muzvizhinji netsika panguva instants dzakasiyana kana panguva dzakasiyana nguva zvikamu. In masvomhu, rinoshandiswa kuona avhareji pamwero panguva akatevedzana. The accountancy avhareji anotevedzana zvakazara anorondedzera uwandu munhu twa muna dzose zvikamu. The kukarukureta fomura iri sezvinotevera:

On _{CP / hr} = (½ X O ₁ + O ₂ + O ₃ + .... + D _{X N -1} ½) / N-1 apo

On - nengaidzo rakapihwa zuva, N - nhamba nguva.

Kukarukureta ichitaurwa anotevedzana

Tichidzokera muenzaniso wataurwa pamusoro apa, isu kutsivira kunobva Data kukosha uwandu pakutanga mumwe mwedzi:

- sezvo yaJanuary 1 2016 - 5200 zviuru Rbl..

- February 1 2016 - 4960 zviuru Rbl..

- March 1, 2016 - 5460 zviuru Rbl;..

- April 1 2016 - 5530 zviuru Rbl..

- May 1 2016 - 5360 zviuru Rbl..

- June 1 2016 - 4980 zviuru Rbl..

- July 1 2016 - 4890 zviuru Rbl..

- August 1 2016 - 4780 zviuru Rbl..

- September 1 2016 - 4980 zviuru Rbl..

- October 1 2016 - 5180 zviuru Rbl..

- November 1, 2016 - 5450 zviuru Rbl;..

- December 1 2016 - 5550 zviuru Rbl..

- sezvo yaJanuary 1 2017 - 5450 zviuru rubles ..

We ngaaverenge Kunokubatsira wenguva inventories iri Quarterly hwaro 2016:

• Q 1. On _{CP / hr} = (1/2 X 5200 + 4960 + 5460 + ½ X 5530) / 4-1 = 5261,66 zviuru kwiza..

• Q2. On _{CP / hr} = (1/2 X 5530+ 5360 + 4980 + ½ X 4890) / 4-1 = 5183,33 zviuru kwiza..

• Q3. On _{CP / hr} = (1/2 X 4890 + 4780 + 4980 + ½ X 5180) / 4-1 = 4931,66 zviuru kwiza..

• Q4. On _{CP / hr} = (1/2 X 5180 + 5450 + 5550 + ½ X 5450) / 4-1 = 5438,33 zviuru kwiza..

Saka, avhareji kukura mumatanda kuti Q1 ndiyo 5261,66 RUR kuti 2 maminitsi - .. 5183,33 fung NZD, maminitsi 3 - .. 4931,66 RUR, 4 maminitsi - .. 5438 33 zviuru. varikwizire. Ongorora kusanganiswa series, Economist anogona infer kuvapo mumatanda mumwe muzvina kusimbisa simba kuchinja, zvichienderana basa kambani kana bhizimisi zvekutepfenyura. Pakuverenga paavhareji anotevedzana ukoshi ndawana arşive tsika, zvirokwazvo kunyatsoenderana. tsika idzi zvinoshandiswa zvoupfumi Masvomhu, kupa kupfuura musoro chaitwa. Izvi zvinokosha zvikurukuru kuti munyika vanoshandisa - chekambani utariri. External vanoshandisa Zvakwana mhedziso zviratidzi mubhuku kukosha zvinhu.

Kukarukureta kuti turnover reshiyo

Generalising chokukomborerwa kushandisa wokurarama mari iri kambani ndiye turnover reshiyo, se nhamba turnover (kwemari) kuti avhareji kukosha ano yesangano nokuti gore:

K _{R / R} = Q: On _Wed, apo B - Revenue, kuti _OECD - avhareji wepagore mutengo yokushanda guru. The yemaitiro rinoratidza uwandu nokumukirana chinoitirwa avhareji nepakati mari inenge yashandiswa iri kuitika yesangano iri mukugadzira kwacho.
Uchishandisa muenzaniso kumusoro, uye supplementing nokuripisa mashoko kubva purofiti uye kurasikirwa nhoroondo pamusoro uwandu kwemari (.. 326 000 zviuru rubles), ngaaverenge turnover reshiyo:

K _v = 326 000/8856 = 36,8 nguva, kureva. E. A gore paakapiwa mukurima Zvivako uwandu avhareji pachiyero atendeuke 36,8 nguva.

Mukuwedzera, turnover rinowanikwa pamazuva, t. E. Vachaziva kuti sei mazuva mazhinji kambani achagamuchira anopfuuura akaenzana indekisi, sezvo avhareji yegore negore mutengo yokushanda guru. Kukarukureta rinoitwa maererano fomura:

- K _{R / zuva} = 365 / K _{R / p.}

To _{Zvak / zuva} = 365 / 36.8 = 9.92 mazuva zvinoda kambani kuti vawane zveminda zviri chitsama avhareji mutengo yokushanda guta nokuda kwegore.

The zvinoitika kukosha coefficients

Nokuti turnover tsika haana kuwanikwa nevakawanda mureza tsika. Ongorora coefficients yemanyorero ari rinomutsa kana zvichienzaniswa bhizimisi Makambani zvakafanana. Tinoona chete kuti pasi chaizvo reshiyo zvinoratidza kunyanya kuunganidza achiparadzira zvibereko yesangano, izvo zvinofanira kusimbisa kuedza kuwedzera liquidity kuti midziyo.