The kuongorora payables uye receivables

Paaiita asiri mari kubhadhara pakati emakambani, yemakambani uye masangano kazhinji mamiriro ezvinhu inomuka apo zvakakodzera kuongorora nhoroondo bhadharika uye receivable. Usati mberi tsanangudzo nzira pachisara vanofanira kubata pfungwa pachavo, izvo kubudikidza muzvikwata izvi inozivikanwa.

Accounts receivable (Cle) ndiro chero mhando muzvikwereti, izvo zvinogona kuitika mune imwe chete upfumi isangano, kusanganisira vanhu, maringe dzimwe nyaya. chizvidavirire dzayo nekungorora rakaoma nokuti zvakasikwa DZ pakutsvaga mubatanidzwa zvikonzero.

Heano mamwe acho:

- mhando chigadzirwa kuti inyaya iro Masvomhu dzinoitwa pakati vanotongwa mamiriro ezveupfumi;

- misika mutengo, zvinopiwa emakambani uye masangano;

- padanho saturation mumusika nevaya zvigadzirwa iro Masvomhu yaitwa;

- chesamende siyana uye kukarukureta nzira, iyo inoshandiswa dzemaitirwe akaitwa izvi.

Basa kuitwa receivables kuzvidzora iri nemazvo uye zvakarurama uyere emuchina zvayo, kureva kuti kuziva sei Kuchinja panguva nhau (kana zvimwe vakasarudzwa kuti ongororo) nguva, yokuronda ayo marongerwo uye manyuko mavambo, kuziva zvakananga chii zvoupfumi vatambi kwakanyorwa vakanyorwa, ndedzipi inopfupikisa uye tichitarisa chiitiko.

Panguva iyoyowo, zvikuru kutarisirwa anofanira inobhadharwa ichi mhando kunzvimbo isingabvumirwi mauto sezvo rusina uye nonoka.

For rusina, receivables uye payables ongororo dzinosanganisira:

- akasimuka somugumisiro kwezvokudya, kuba kana embezzlement;

- Fuchsian chikwereti makambani uye emakambani, izvo anobudiswa zvaipesana chirango zvemari;

- vadyidzani nokuti vasingabhadharwi zvikwereti, asi vane zvinhu wakakumikidzwa kwavari.

Kuti chikwereti, maturities idzo dzinofunga vakafira - zvakanyorwa kure sezvo nazvo zviri vachida. Mitemo yakadaro nguva achava 3 years.

Izvi mhando sezvo dzimwe zvikwereti, rinosanganisira zvinhu wandei chinokosha uye subsistence zvivako. Ava:

- kubhadhara pakati zvoupfumi masangano pamusoro yakarongwa mubhadharo;

- zvikwereti kunobva default vanhu nokupupura kuti akagamuchira mari nekuda;

- chikwereti kushandiswa kana basa yokugara uye voruzhinji chikwereti.

Kuti optimize kukosha kunzvimbo isingabvumirwi mauto, ari kuongorora payables uye receivables kunoratidza kuti vanofanira kunyanya kukumbira kusarudzwa vangangozova vatengi kuti zvebhizimisi uye simbisai kupfuura runobatsira zvavakanga vachida kuita, zvisungo kuripwa akaponesa chinokosha zvigadzirwa.

Practice inoratidza kuti kuongorora payables uye receivables vakabata kana kuramba nzira, kana kusarudza kuongorora unyanzvi. Muchiitiko chimwe nechimwe, pakusarudza nzira kunobva receivable chikwereti uye rakavimbika zvechadenga zvinyorwa kuti kumiririra.

Zvisinei, chinonyanya kukosha kuongorora ndedzinotevera MUNGUVA zviratidzi:

- neMhedziso, iyo inoratidza chikwereti icho chemhosva nguva vakapfuura mwedzi mitatu;

- turnover, iro rinowanikwa maererano nzira: O = V / Cle (Wed), apo: V - zveminda kubva nhumbi vakatengesa, mambure VAT, Cle (Wed) - Zvichakadaro kukosha receivables On - kukosha turnover.

- mutsividzo nguva DZ, iro rinorondedzerwa so quotient mukuwanda kwemazuva (nhamba chigamuchirwe 360) pamusoro turnover kukosha (G).

Sezvo anokosha zviratidzo zviri kunzvimbo isingabvumirwi mauto, zvinofanira axiomatic: chii yakareba nguva kunonoka kunzvimbo isingabvumirwi mauto, rezasi mukana wokuti nokuripira.

Saka zvinokosha kuti unyatsoteerera ari kuongorora uye parameter pfupi rokuti receivables, riri kuti, kubhadhara iyo vanotarisirwa kusvika mukati inotevera 12 months kubva vatengi chezvinhu. Pano, imwe nzvimbo rinokosha basa zvebhizimisi ose kana sangano iri kuramba kugara kusakarongeka pamwe vatengi uye kudzora yavo isimbe zvemari, izvo zvinofanira kurongwa maererano siyana, pakutanga kwezvose, yakazvimirira zvinopa mashoko.