Analysis nyaya bhadharika

Accounts receivable chinovapo kana musi urongwa mabasa (zvinhu, anoshanda kana zvinhu) hakurevi kunowirirana musi muripo wavo mushure chokwadi. Kukurumidza accrual unganzwa mipiro isiri budgetary mari iri bhajeti. Izvi zvinosanganisira kubhadhara kuti mudonzvo, Contractors, bhizimisi uye vamwe vakweretesi. In rinobatanidza Mupfungwa, kwakadai nezvokunetseka chikwereti uye mushakabvu mutsividzo yemutoo wezvikwereti kumakambani siyana uye mabhanga. Uye hazvina basa, ivo vane pfupi kana refu. sangano chikwereti haina kubhadharwa pamusoro nguva, kunoita kuti vawedzere. Saka, kana pakutanga kwegore mari yakanga Somuenzaniso, 297 000, zvadaro pakazopera gore zvichaita kwakafanana 327 zviuru rubles. Izvi zvinoreva kuti kukura kwayo kuchasvika 10.1% kana 30 000 rubles.

Pamberi Kuongorora nhoroondo receivable pamusoro zvebhizimisi, zvinokosha kuziva chii chikamu chiri chikonzero. To chinogona kurapwa:

• chikwereti kubva unbilled vazvo;
• mutsividzo pamusoro nonoka kubhadhara pamusoro kugarwa magwaro.

Izvi mhando chikwereti kunoitika kuburikidza hapana mhosva wekambani. Muchiitiko chino, izvozvo anogamuchira zvokuvakisa bhizimisi pamberi sangano uye kubhengi kuti anoshumira, vakagamuchira ugari magwaro.

Runobereka payables Ongororo inofanira chigaro emuchina ayo, panguva parinowanika yayo refu. Uyezve, unofanira kufunga nhengo dzaro, kufungisisa magwaro musangano.

Dzimwe nguva zvinoitika kuti nhoroondo bhadharika inoramba hazvina kutorwa nehama dzazvo, nguva kwake vanoti zvinofa (ivo Nhoroondo kwemakore matatu). Muchiitiko chino, zviri vaiona chikamu mari sangano, zvichiteverwa nhamba.

Kuburikidza Kuongororwa nenhoroondo bhadharika, vanofanira kuteerera dzimwe mhando yayo. Somuenzaniso, muna chitarisiko, zvinosanganisira anoverengeka nyaya ugari. Izvi anonzi zvimwe zvikwereti. Zvinofungidzirwa nyaya inogona kupfekwa sechinhu chinokosha uye asiri chinokosha outputs. Izvi mhando vachangobva mubhadharo rinosanganisira depositor inopfupikisa achigere aizviti.

Kugadzira Pepa kuongorora payables iyi mhando Uyewo haana zvakakodzera kuti kunhivi mubvunzo chenguva parinowanika uye refu. Need kufunga uye zvikonzero zvayo chitarisiko, ayo akafanana.

Kuti awane pfungwa yakanaka sei mari akavimbika uye akatsiga boka kuti anoongororwa, zvinokosha kudzidza muripo purogiramu, kana ani, zvakagadzirwa. Ivo zvichienzaniswa tichitarisa mashoko akapoteredza mari mari uye ramangwana mari.

Kune akawanda zviratidzo izvo vanoti kambani haakwanisi kukurira nenguva kuripwa mabasa:

1. Iyi mhedziso nonoka payables. Kukura kwayo mari yasara vasingabhadharwi panguva yacho yapfuura kwemwedzi mitatu mushure chaiyo pakunamata musi. ruzivo urwu anogona kuwanikwa gwaro yakatora kusvikira pachiyero pepa.
2. The coefficient pamusoro turnover maakaundi kunyorerwa. Chinhu hama nechiyero. Zvinoratidza kangani chikwereti Anoiswa wokufambisa kwenguva chaiyo kwenguva.
3. Nhamba iyi zvakare hama. Iyi ndiyo nguva apo chikwereti iri akaripa kure nyaya. Nemamwe mashoko - iri nguva yose vasingabhadharwi huwandu turnover, akaverenga mazuva. Nokuti kwayo kukarukureta kunobva rinokosha inonyatsoita. Mazuva zvaisanganisira munguva (kazhinji zvinotora gore, kureva mazuva 365) yakakamurwa uwandu nhoroondo kunyorerwa kuti kumukira kuvakwa panguva ino.

Zvose yokupedzisira zviratidzi kupa mhinduro sei kangani uye kambani zvokureva huwandu hazvibhadharwi neimwe sangano. Asi kana nhamba yokutanga kunoratidzwa husingaoneki (nhamba nokumukirana), yokupedzisira ine yakananga yemasoja - mazuva.

Kubva zvose pamusoro apa, zviri pachena kuti kuongorora nhoroondo bhadharika zvikuru kukosha kwegadziriro zvechadenga chekambani zvemari pakusimba.