Accounts receivable uye bhadharika - chinonyanya kukosha zviratidzo zviri zvebhizimisi

Basa chero zvakasimba yera yakatarwa pakati zviratidzo, uye ivo munguva zvinhu zvakasiyana-siyana zvinoitwa ayo. Saka, bhuku okuwana chinoratidza inogona zvavakanga vachida kuita, profitability - ayo mutengo-kushanda, kuchengeteka ivavo kana zvimwe zvinhu - kudzikama nokuchengeteka zvitengeswa. Receivables uye payables dzinokosha zviratidzo zviri zvemari vachida utano. Kuti udzidze kuti dzinorevei uye sei unogona kutarisira navo, tichakurukura munyaya ino.

Chokutanga, zvakakodzera kutsanangura pfungwa dzakadai nhoroondo receivable uye kunyorerwa. Izvi pfungwa yaro zvoupfumi mupfungwa zvakananga pakatarisana. Accounts receivable anomiririra mari kuti kambani vanofanira counterparties ayo - vatengi, bhizimisi, zviremera, uye zvichingodaro. Dzimwe nguva zvinoitika kuti chikwereti ari counterparty ndiyo imwe pfuma zvaioneka, ayo kare akaripira, asi vasati akanunura. Pasinei nokuti chinhu chaicho chikwereti - zvinhu pakuenzanisa jira ichiri anoratidza kukosha kwavo mari.

Accounts receivable chete - ndiyo mari chikwereti nokuda zvebhizimisi pachayo kana zvimwe vanotongwa mabhizimisi basa kuti hurumende. Saka, receivables uye payables vari, kune rumwe rutivi, zvakashandurwa, uye pane dzimwe - vari pedyo pedyo dyidzana pfungwa.

Kazhinji, Kuwanikwa chikwereti romuzvarirwo uye kunogamuchirika chakajairika mukati zvimwe. Kana zvikwereti kupfuudza zvatinorambidzwa izvi, pane mukuru mukana ane dambudziko. Kana runopfuura bvumidzwa zvikumbaridzo zviratidzi receivables vave liquidity nematambudziko, uye nyaya kreditorki - solvency of vachida.

Inobva kumusoro, chinonyanya kukosha basa iri zvebhizimisi mari utariri ndiko kurapa receivables uye payables. Izvi Ibasa mukuru utariri pamwero mumunda rezvemari. zvinoriumba ayo:

• Nhoroondo receivables uye payables,
• kufungidzira kuti ramangwana chikwereti ratios,
• kumisa miganhu uwandu chikwereti,
• kana zvakafanira - kutora matanho kugadzirisa parameters kuti murege kugutsa zvinodiwa utungamiri.

Chikwereti zvinyorwa zviri kuramba mune chaiyo pachiyero jira zvinhu, uyewo bookkeeping nyaya. Panguva mitoro chikwereti apwanyika pasi nyaya dzakasvikwa sangano rine mari - Distributors, bhajeti, vatengi uye zvichingodaro. Kana receivables, kuwedzera kusagarisana kubudikidza nharaunda, panewo weboka chikwereti rakavimbika, kusanganisira Yaunoti mbuva vachizeza sungiro kuti hazvigoni akasangana vatakuri dzavo. Chete pashure imwe nguva pobyla chikwereti mune kuchengeterwa yakadaro, unogona kunyorwa kure sezvo uncollectible.

Panyaya zvashata matanho waidzora chikwereti, vanogona kuva akasiyana nokuti makasitoma - kumatare, achikwezva muunganidzwa masangano, nokugura mamwe mirango pamusoro nechikwereti. Kana chikwereti mitoro kazhinji huru kudzora chiyero kuti akwezve mamwe mari kufukidza chikwereti kana taurirana amboshandurirwa mashoko muripo.

Zvinosuwisa, zvinonzi vakafunga kuti receivables uye payables - kuipa uye kuupenyu nokunyanyisa hanya kuti vemakambani zvemari. We ngaachimbidzike zvinonyevera vaverengi pamusoro sevanonyanya vagadzikana nemafungiro enyika wazvipira mhando ichi - anozivikanwa zviitiko zvakawanda apo ivo vaunganidza kuti wakakura kukura uye kukonzera zvinetso zvikuru kusvikira kwakakwana pokuwa zvavakanga vachida kuita.