Receivables uye payables - nayo ... The nhamba receivables uye payables. Inventory pamusoro receivables uye payables

Munyika yanhasi kanoda basa chero zvebhizimisi iri mubasa ose chizvidavirire nyaya. Akurukurwa pazasi vaiudzwa chikwereti inonzi "receivables uye payables." Ichi chimwe chezvinhu akakodzera nyaya vane basa zvaidiwa zvemari urongwa pakati masangano maviri, kubva kunyange shoma asiri zvaidiwa ayo chikamu chibvumirano pakarepo zvarinoita nhamba nhoroondo receivable uye kunyorerwa kuti nechimwe vaiona pamutemo masangano.

debentures

Circuit upfumi uye zvemari basa chero ano zvebhizimisi ndicho chikonzero kuti pane receivables uye payables. Izvi zvingava mari yakagamuchirwa kubva kugarwa zvokunyama chero yesangano, akuitira; uyewo rakapa uye vakatengesa zvigadzirwa muchimiro yamarudzi ose nenhumbi, uye zvichingodaro. d. Zvose pamusoro zvinhu yakanyorwa chizvidavirire zvinyorwa. Saka, receivables uye payables - tiri chikwereti nokubatira nemamwe masangano kuti zvebhizimisi mune mubvunzo. Ngatikurukurei chimwe nechimwe chezvinhu izvi pfungwa kuti zvakazara kunzwisisa musiyano pavo.

chikwereti sungiro

Izvi izwi anomirira marudzi ose zvikwereti runotaura zvavakanga vachida kuita kune vamwe zviri pamutemo kana pamwe vanhu, mumwe nomumwe Entrepreneurs uye mamwe mabasa anoenderana. Saka, kune pamusoro Mapato anogona kunzi sangano chikwereti rinobatsirwa feedstock kana sezvo dzapedza zvinhu, vakazochinja richashandiswa munyaya huru kugadzirwa muitiro; kune Contractors - mabasa vakagamuchira, uye basa; kuti vashandi vavo (mubayiro basa ravo pamusoro vabatsirwe ebhizimusi). Mukuwedzera, chizvidavirire chacho chinosanganisira kubhadhara siyana vari kure-bhajeti uye budgetary mari.

Payables kunoreva kuzvipira kuti zvinoitika zvishoma nezvishoma uye ichi- sezvo kwoUmambo uye pakuzadzisa zvoupfumi mabasa zvebhizimisi mune mubvunzo. Mumwe tanga zvikwereti zvinogona kunzi chikwereti havaoni. Ivo ngavauye panguva pakusika guru mvumo. Zvadaro, pane zvose zvemarudzi wazvipira uye siyana rwezvemabhengi masangano. Zvinofungidzirwa kuti pashure vari vakaumba zvikwerete bhizimisi, nokuti anopa zvose zvakafanira zvinhu kutanga. Wechina pazvinhu izvi mutero mari nokuda results.

receivables

Pfungwa iyi chinoreva aite zvose upi sangano, zviri pamutemo masangano uye vanhu sevapristi private vanhu, kuti zvebhizimisi mune mubvunzo. Zvadaro receivable ngava raireva. Nokuti chikamu yakadaro inosanganisira vamiririri vachazvidavirira nokuda chikwereti rakapa mari kwavari; nokubatira makasitoma uye vatengi yacho yapera zvinhu kana mabasa yakapiwa; mutsividzo of chikwereti uye zvakawanda. Zvikuru sezvingatarisirwa, kana nhamba receivables uye payables kutsauka nepakudiwa yedu. In zvepfungwa yavanhu nevanopinda, zviri zvinofadza zvikuru kuti kubva mumwe munhu mari pane kupa mari yavo mumwe. Asi chero zvakadaro haafaniri kungovimba mari kuti ichizodzoka sokunge hahuzopfuudzwi munguva, pane njodzi kuti kambani vachagara kutongerwa kurasikirwa. Somugumisiro, pamusoro pamafudzi chizvidavirire dhipatimendi iri basa kuchengetwa wakaoma Zvidavirire pamusoro zvose mitoro. Izvi zvinoreva kuti zvinokosha kudzora riini kuripwa nhoroondo bhadharika uye nhoroondo mabasa receivable.

nguva wokufambisa

Kazhinji, mari Masvomhu zvinoda zvaonekwa pamusoro tsika kuti zvimwe vakabudirira kushanda vachida. Data All zvakafanira zvinogona kutorwa kubva periodic chezvinonhuwira pachiyero pepa. Nokudaro, turnover nenhoroondo receivable uye nhoroondo bhadharika riri pasi kuronga uye kutevera-up. The yepamusoro indekisi kunonyanya zvakanaka simba kunoitika. Turnover kunoratidzwa zviratidzo zviri liquidity uye yepamusoro. Ivo dzinoratidza mwero acho, izvo zvinozoita vakawana pachishandiswa mari.

Key zviratidzi

Kunyatsoongorora receivables uye payables kuitwa turnover prices. Vari dzaona sezvo nhamba yacho kwemari yakagamuchirwa avhareji ukoshi munataisireva. Uyewo, kuratidzwa nhamba inogona akaverenga mazuva. Muchiitiko chino, zvichaita munguva nguva, iri nzira kuti dunhu rayo vaiona. Saka, receivables uye payables - chinhu chinokosha rokuzvidavirira.

Accounts receivable turnover reshiyo sungiro

chakarurama ichi rinowanikwa kubva anotevera mashoko: kwemari kubva rokutengesa nhumbi uye mabasa, muMedhia akapiwa chikwereti. Nokuti kuwana coefficients asingazivikanwi vanoda chete kugovera kukosha wokutanga wechipiri. Nemhaka Masvomhu zvakadaro, unogona kuwana kubva nguva paumbwe uye replenishment mitoro panguva nguva yokudzidza.

Coefficient nyaya bhadharika turnover

Chokwadi, chinoita receivable uye nhoroondo bhadharika pamusoro zvebhizimisi inofanira kukurukurwa pamwe chete. Izvi zvichaita kuti kuongorora uye kutora nenguva matanho kuvandudza ezvinhu. Vanoshorwa mamiriro ezvinhu ndiye umo munhoroondo bhadharika turnover reshiyo kuchaita yekudyidzana kusapfuudza receivables.

Property Inventory

Inventory uye Nhoroondo bhadharika kunodiwa zvikurukuru kuongorora kururama kwemashoko tsika vakanyorwa pamahombekombe nhoroondo zvavakanga vachida kuita. Kuti aite izvi, nokungwarira enzanisa mashoko pamusoro nhoroondo nemararamiro Rinobva anonzi counterparties. Naizvozvo akaanyora chiito ongororo Masvomhu akaita ambotaurwa, iyo zvino akatuma tendero uye chiratidzo kuzviremera dzakakodzera. Zvakakosha kuti kuteerera chokwadi chokuti pamusoro zvinyorwa havasi chikuru pfungwa pazviri achi- uwandu kuti receivables uye payables, uye anoshandiswa chete kuzosimbisa kuzadziswa chero zvoupfumi basa. Pashure pezvose, panguva aibuda kwacho mune dzemari chero mapato haisi pasi chero kuchinja. The kusaina kwechiitiko hwokuyananisa chete kunoratidza kuti counterparty anobvuma chikwereti pakati pako.

Kubudirira kupindira

Sezvo nguva uye murayiro pamusoro uwandu chakasimbiswa mamaneja mumwe kambani, saka, nokuti masangano akasiyana, matanho aya angava akasiyana. Vanonzi "kudzora muromo" murayiro rakapa, iyo inorondedzera zvose zvaidiwa mabasa uye nguva. Chokwadi, izvi hazvina chokuita fanira kunyoresa uwandu vakatakura pakupera kwegore. Mugumisiro zviitiko zvakadaro kunoita kuti dzakasiyana-siyana zvinangwa. Heano mamwe acho:

1) kujekeswa nokubatira ari receivables kutengeswa, asi haisati inobhadharwa zvigadzirwa (zvinhu kana mabasa);

2) Kugadziridzwa nenhoroondo bhadharika pamusoro apa nzvimbo;

3) kuziva hama riini kukamurwa mumwe kambani nomumwe, saizvozvo zvakafanira kufunga zvibvumirano zvose pakati mapato aimiririra zvibvumirano uye zvibvumirano;

4) kuziva residues vamwe receivables uye payables noruremekedzo kuti musi chaiwo chepfuma Inventory.