Chii nengaidzo pepa? nepakati jira zvinhu, nepakati papepa mamiriro

Ose bhizimisi sangano anoumba Mitsara zvemari remapazi ayo. Mumwe zvinokosha ayo nepakati papepa dzekuturika mikoko. Tsauranisa jira kunoratidzwa zvemari uye pfuma mamiriro zvavakanga vachida kuita panguva nhau musi. Ngatikurukurei gwaro zvakadzama.

Sections pachiyero pepa

Chikamu nyaya inoratidza kufamba zvinhu uye mari nhoroondo. Data kupinda rinoitwa ari mapepa maererano mitemo dzakawanda. Fanira zvinhu ndizvo zvinhu uye munataisireva kuti mwero. Tsauranisa jira zvinhu dzinoratidza chii Ezvemutauro anoshandiswa ikozvino, chii vari mabasa ake. Gwaro unoratidzwa uye sangano pachake mari. All zviwanikwa zvebhizimisi, angadzorwa akagovera mukuzarurirwa varidzi guru, kana chikwereti mari. Tsauranisa papepa zvinhu ane twa inofanira kuratidza mari akaenzana uwandu hwezvinhu zvose zvabatanidzwa. vade ari muridzi uye zvikwereti tichitarisa mari.

A nzira rokuumba

Kune mhando dzakasiyana-siyana mwero machira. Ivo zvinosiyana zvichienderana hurongwa dzinocherwa kumusoro, kugadzwa nezvimwe zvinodiwa. Maererano nzira rokuumba nevamwe:

1. Kutongwa nepakati nepakati papepa. nepakati papepa zvinhu zvaizobatsira nyaya pfuma uye manyuko ayo inotungamirwa tichitarisa mari pane imwe zuva. Gwaro iri chinoitwa kuverenga pachiyero (residues) pamusoro nyaya.
2. Wokurarama nomwero papepa. Tsauranisa jira zvinhu, zvimwe pane residues uye pfuma manyuko pamusoro kutanga uye kuguma mazuva ayo nguva yokufungisisa mashoko ari kufamba kwavo mukati imwe nguva. Gwaro iri anonzi zvenguva.

kakawanda

Maererano chokuratidza ichi musiyano

1. Initial (kupinda) nepakati papepa. Tsauranisa jira zvinhu zviri achiumbwa nzendo vachida kutanga. Ivo airatidza yesangano iri sangano. Kazhinji, ngachipiwe dziri mipiro. Article munataisireva pachiyero pepa rinoratidza zvinotisimbisa pfuma.
2. Kwokupedzisira gwaro. Zvinoratidza migumisiro kugadzirwa uye mabasa nemari kambani kwenguva chaiyo munguva.
3. Wegore nomwero papepa. Chinonziwo vaiona wokupedzisira. Zvisinei, kusiyana yaimbovapo, chinoitwa muna nhau gore uye ndipiyona kururamiswa kuti okutanga nyaya dziri itsva munguva.
4. Zvokungoitawo nomwero papepa. It achiumbwa munyika pfupi nguva kupfuura gore pasi pakudzokorora. Kazhinji, zvinoita sokuti somunhu wakaatapudza chimiro kwakajairika chiridzwa. Zvichakadaro, vazhinji mitemo hakurevi runosanganisirawo kusashandisa achazara zvokungoitawo nepakati papepa.
5. Kurongwazve gwaro. Zvinonzi akaumba kana kugadziriswa nyaya kuzivikanwa wekambani sauka (kusauka).
6. Liquidation mwero papepa. Gwaro iri vanowanika kuti tiratidze pfuma iri kugumiswa sangano basa rayo sechinhu sangano repamutemo.

takazvigadzira

Kupatsanura zvinotevera nzira:

1. Rokutanga nomwero. It anonziwo dikidiki. Nepakati uku achiumbwa pachine pakupera kwenguva, kufungisisa kutarisirwa kuchinja pfuma mamiriro zvavakanga vachida kuita.
2. Kwokupedzisira gwaro. Zvinonzi akaumba panopera yakananga nguva uye zvinoratidza migumisiro kugadzirwa uye mabasa nemari kambani.

The mwero nenzvimbo

Zvichienderana chokuratidza ichi, Munokudzwa:

1. A chete gwaro. Zvinoratidza ruzivo pamusoro mabasa vachida.
2. The Consolidated gwaro. Zviri pakati nepakati papepa zvinhu izvi nyaya achiumbwa kubva pamigumisiro zvinonyatsorehwa basa mubereki yayo subsidiaries. Kwomushumo uno ndiwo kungoreva oga okupedzisira jana.
3. The kuparadzana mwero papepa. It chakaumbwa kupatsanura boka munzvimbo dzakawanda nomutemo masangano kana yavaive womumwe chikamu yose guta nokuda chisikwa itsva yakasimba. Kuparadzana nepakati jira anofanira zvine urongwa pamusoro kutsivana zvose mitoro yose kurongwazve repamutemo.

dzimwe mhando

Zvichienderana kunobva emit zviyero:

1. Inventory. Vanokweverwa kumusoro maererano uwandu zvinyorwa pfuma, zvinoreva kuti muripo, wazvipira.
2. Book. Vari akaumba maererano mashoko kubva chizvidavirire mabhuku pasina kugadzira Inventory.

Kana gwaro rine nyaya ndangariro, inonzi chakakomba nepakati, kana vari ndisipo, ukuwo, pakuenzanisa pamumbure. Panewo kupatsanura tenzi kambani. Saka, pane rokuzvidavirira zvinyorwa Dzavose, voga, paruzhinji, pamwe, yakavhenganiswa masangano matunhu neminisiparati.

Key pfungwa

Tisati takurukura magadzirirwe nepakati papepa zvinhu, zvakakodzera kujekesa huripo pakati gwaro. Report rine mbiri-nzira tafura. Napamusara neimwe anoratidza zita ndizvidavirire chinhu, ndiro dzayo mutengo panguva waichengetwa gwaro. Key Chiyero jira zvinhu anoparadzirwa maererano nemimwe mitemo. Munataisireva uye mambure zviripo anonzi kurudyi. Yesangano, ukuwo, zvinoratidzwa kuruboshwe. Mumabhuku zvoupfumi achitsanangura nezvipoka izvi:

1. Wazvipira. Dzinomirira chikwereti chekambani, huripo panguva pachiyero pepa musi. It achiumbwa maererano boka mabasa ayo kugarwa izvo kungakonzera guta kutiza.
2. Midziyo - mhuri nyaya. Kuzvidzora pamusoro kambani akagamuchira maererano zvebhizimisi kwema MUNHOROONDO. Mari izvi zvinogona kuunza nekambani purofiti ramangwana.
3. Capital. Ngachipiwe muchimiro oupfumi uye aiwana varidzi, akazviunganidzira dzose nguva yakasimba basa.

nuances

Kazhinji, gwaro akambochera pakuenzanisa jira musi (pakupera romwedzi, gore, kota). Asi zvinofanira kunzwisiswa kuti maererano nadzo, pachiyero, achiita somunhu zvavo mashoko pamusoro kukosha pfuma makambani, inogona kuumbwa kupinda chero nhamba nguva uye kakawanda sezvo zvakakodzera. Zvinogona kunyange panopera nomumwe kutengesa. Zvinokoshawo kufunga kuti nheyo kuchengetedza anoita paumbwe mashoko. Izvi zvinoreva kuti kubva "pasina" anogona handina mapepa. Zviyero jira zviratidzi - mugumisiro nezviito chaizvo dzesangano. Synchronously chete nzira imwe rutivi tafura zvinoratidza zvinokonzera panowanikwa yavo neimwe. Mugumisiro kunobatsira anogara mugumisiro kuita. Kazhinji, chikamu mari inobhadharwa pasi, kwete muridzi. Panyaya iyi, mukana wokuti vanhu vanga kunova:

Yesangano = munataisireva + zvakarurama.

Verengai mbiri panhivi zvakafanana, sezvo ivo tsanangura vamwe zvinhu akasiyana pamakona. Kwokupedzisira mugumisiro anonzi "mari" kana "nhamba" yacho gwaro.

mamiriro

The midziyo zvinosanganisira mhando dzose mari:

1. Equipment.
2. Building.
3. Material uye Inventory.
4. Transport.
5. Customer receivables.
6. Mari ne peji / s nezvakadaro.

Wazvipira vari aumba kubva Finance kuti kambani vanofanira kubhadhara kuti Tera, services, zvinhu zvakadaro. Mutoro vakaenzana rakawanda mbiru mbiri tafura hakunei nouwandu yapera kwema. Nheyo miviri-kupinda anoshumira abvume framework. Iye anotora kuratidzwa mashoko pamusoro oparesheni nhoroondo dzinenge mbiri. Kazhinji, pfuma uye munataisireva vari rakakamurwa kuitika uye refu-refu. In tsika dzakawanda, ivo vakaverengwa mwero liquidity.

nepakati jira zvinhu: inopangidza

Results vari akaumba apo processing hombe Vhoriyamu kwema. Zvayakaita, ivo ikashandiswa muzvikwata chaizvo, zvichienderana zvinhu zvavo uye unhu. Yoga vakapa chinokosha nepakati papepa zvinhu. Decoding vasiri anokosha rinoitwa comprehensively. gadziriro zvakakodzera shoko racho zvinosanganisira:

1. muzvikwata zvisina tsarukano zvakakodzera pezvakaitwa achitevedza hunhu hwavo.
2. Complete mishumo migumisiro uye bhizimusi unongotaura.
3. Kwakakodzera chadzera kushandiswa. Kubva nenzira vanoonekwa, zvinofanira kunzwisiswa kwete chete mamiriro mari yacho kambani, asi kuti aone mugumisiro.

Key Chiyero jira zvinhu ndeinotevera:

1. Os.
2. Investment pfuma.
3. Financial midziyo.
4. Mumatanda.
5. Biological midziyo.
6. Investment.
7. Trade nezvimwe munhoroondo receivable / kunyorerwa.
8. Midziyo uye munataisireva okutengesa.
9. Cash uye mari neShanduro.
10. Midziyo uye munataisireva mitero (ichinonoka uye iyezvino).
11. Kwakachengetwa Nokutendeka, vashoma zvaunofarira.
12. Zvemari uye waivako mitoro.
13. IA.

Raanotaura ndandanda Chikamu 1 pachiyero papepa inoratidza chekambani yakatarwa zvinhu. Izvi zvinosanganisira zvose anoshandisa boka racho zvakananga kubudisa kana zvimwe nemhuri. basa. Zvimwe nyaya zvinowanikwa pachiyero jira kana zvakakodzera kuti wechokwadi uye kwakakwana kuratidzwa nekambani dzemari. Kugadzirisa nyaya iyi, ongororo akaita yaitevedzana mashoko. Zvikurukuru, wakaita uchinzwa nepakati papepa zvinhu pa:

1. Liquidity mari.
2. Content midziyo.
3. Mabasa mukati zvavakanga vachida kuita mari.
4. Size, kugutsikana, nguva yakakodzera zvikwereti.

kudzidza chinotaura Features

Analysis nepakati jira zvinhu anogona kuitwa nenzira dzakasiyana:

1. Zvakananga pamusoro gwaro. The Kuronga nyaya dziri zvisingachinji.
2. Okufananidza kudzidza yaiitwa yakapfupikiswa analytics kuburikidza aggregation mamwe masangano dzakafanana sezvamunoita.
3. Study Gwaro kugadziriswa kuti mitengo. Pashure paizvozvo, vakuru aggregation zvinhu zviri nhengo Analytical zvikamu.

nzira yokutanga kuonekwa nani nguva yakawanda uye va neudhadha. Panyaya iyi, iyo tinyatsonzwisisa nepakati papepa zvinhu kunosanganisira kuverenga pamusoro mugumisiro yakatarwa. Panyaya iyi, hazvisi nguva zvichiita kuti pfungwa huru dzinoitwa zvemari nzvimbo chekambani. Analytical Chiyero muchidimbu uye anoronga kuti Masvomhu vari anowanzoitwa akaita pakuverenga gwaro. Nzira iyi rinofukidza akawandisa results. Ivo kutsanangura nhamba uye nesimba pakati nekambani mari. Kutaura zvazviri, izvi nepakati inosanganisira chinjikira uye tote zviratidzo.

Huru muzvikamu

Govera 6 nepakati ongororo matanho. Izvi zvinosanganisira kudzidza:

1. Dynamics uye mamiriro.
2. Financial kutsiga kambani.
3. Zviyero papepa liquidity, chekambani solvency.
4. State mari.
5. Business basa.
6. Mamiriro zvemari wekambani.

Kuongorora kuti marongerwo uye nesimba

Imwe pfungwa nzvimbo ongororo anoshanda kudzidza chinjikira uye tote zvabuda. Senzira maitirwo aya vakadzidza STRUCTURAL emuchina uye nhamba mapoka zvakananga zvinhu. Vertical uye zvido zvevanhu pachisara mukwanisi mumwe. In tsika, sezvinoita ushe, vanoumba chaiyo tafura. Pavari uye vakaongorora sechivako pamushumo yose, uye simba raro nomumwe digits. Vertical kudzidza kunosanganisira kushandiswa hama zvizhinji. Kunoratidza nhamba imwe yoga nyaya nechiyero pepa yose. Nguva dzino tsika ave zvairayirwa maatomu akafanana. Vanogona kushandiswa chamber uye kufungidzira zvimwe STRUCTURAL kuchinja nzira uye manyuko yacho unhani. Somugumisiro, pane yezwi hama tsika. Izvi zvinoita kuti tikwanise kuita kuenzaniswa kuongorora makambani maererano indasitiri unhu uye zvimwe zvinhu. Horizontal tsika inoumbwa ne Maererano nokuongorora kwakaitwa mazuva nezvibereko kwakakwana kuchinja mari uye hama nhamba dzavo rutapudzo / kuwedzera.

zvemari kugadzikana

nhamba yake Mhedziso takatsunga nokuvapo:

1. Own guta chairo. Ngachipiwe sezvo mambure zvinhu.
2. Current zvinhu uye zvechokwadi kushanda guru.

Hama tsika vanomiririra nemishonga coefficients.

Liquidity uye solvency

Current zvinhu kunge mune boka zvokuti angangoita zvakakwana kusangana vaite pfupi. Muchiitiko ichi tinotaura nepakati papepa liquidity. Inoshanda sehwaro nekambani solvency. liquidity kupima anogona kuitwa nenzira dzakawanda, kusanganisira kuverenga anokosha uye ayo coefficients.

ehurumende mari

Kuburikidza Kuongororwa pachiyero, zvinokosha kudzidza nziyo, kushanda zvakanaka, maumbirwo achiparadzira uye vasiri achiparadzira zvinhu. In basa iri, rinokosha tsika anoshandiswa. Izvi zvinosanganisira, kunyanya zvinosanganisira kwokufananidzira turnover uye profitability.

Kuwanda bhizimisi

mutengo wayo anogona kuitwa:

1. By mwero kunyatsoshanda mari (simba rinomutsa uye padanho guru negoho, profitability, negoho nezvakadaro.). Chinonyanya kukosha tsika dzinosanganisira turnover pamusoro guru uye zvinhu.
2. By tsanangudzo, mwero kuderera kana kukura purofiti, turnover nezvakadaro.
3. Special zviratidzi pamusoro bhizimisi basa. Izvi zvinosanganisira Somuenzaniso, kusanganisira kukura mwero kudzikama, mari basa, kukwanisa kuzvidzora-mari.

Chirwere mari kwakaitwa pakuverenga ratios siyana, discriminant kuongorora. Izvi zvinogona kuitwa Somuenzaniso, Altman vachishandisa siyana kwemasvomhu yokutevedzera / zvoupfumi zvivezwa kana Masvomhu.

mhedziso

The RF chimiro mwero uye mitemo rokuzvigadzira yayo nokuda pamutemo masangano (kunze bhajeti uye zvikwereti makambani) vari nokudzorwa PBU 4/99. Nzira kuti paumbwe gwaro kuburikidza mabhanga nokudzorwa Central Bank Regulation. Zvinhu uye munataisireva kuti uratidzwe pamwe weboka zvichienderana kurapwa nguva (kukura) pamusoro inokuvadza uye pfupi. Kunyange zvazvo liquidity haberleri (nokuti mabhanga), hapana kupatsanura yakadaro. Munataisireva uye unhu vanonzi pfupi kana kukura kwavo kumwedzi (kurapwa) anopfuura 12 mwedzi. pashure pachiyero papepa musi kana nguva yacho uchishandisa kutenderera, kana zviri kupfuura gore. zvimwe zvose tsika vanoonekwa se-refu. Mharidzo gwaro iri nokudzorwa dzakawanda mitemo IAS-1. The zvinodiwa kuchinja uye zvinogona kushandiswa mabhizimisi akasiyana, zvisinei nokukura kwavo uye yakananga basa. Kuratidzwa mashoko ano pamusoro pfuma iyi, neKomisheni sangano muchimiro nepakati jira inomira somumwe inokosha chizvidavirire nzira. Gwaro haaratidzi kuerera mari uye chokwadi maduramazwi mashandiro. Zvinoratidza mamiriro mari yacho zvebhizimisi kuti imwe nguva. Musimboti mwero ndiko kuti mutengo pfuma mashoko imwe musi dzikarongwa neimwe nzira, nokudaro zvichiita kuti kuongorora uye kufungidzira mamiriro ezvinhu mune ramangwana.