The vakatakura kukosha yesangano - ndicho pakuenzanisa 1600. The pachiyero papepa mutsetse

The yesangano iri boka, kana kuti, mutengo wavo zvikabatanidzwa ndiye anodiwa zvinhu, kuona kuti kugadzirwa nedanho zvigadzirwa zvitsva, kukwanisa kuwedzera misika uye mazuvaano kwezvivako zviripo, kuwana nevadiwa itsva uye vatengi, kuti ndiyo mari uye basa divi nekambani upenyu. Dzidza zvakawanda pamusoro ichi zvoupfumi chakarurama, ayo bhuku kukosha uye basa iri nechouviri wekambani kuchabatsira aripo bhuku.

wakasimba midziyo

All enzvimbo sangano rakakamurwa asiri kuitika uye iyezvino zvinhu. Aimbova ngotauri muzvirongwa pakuburitswa zvivako, asi kuti nechokwadi kusikwa chigadzirwa kana mabasa. Ivo:

• wakaiswa midziyo - chirimwa, zvivako, zvivako, kureva kwakavakirwa chakatorwa nokuda firimu, uyewo zvokushandisa, michina, zvinomera uye michina kuitira kuti muitiro pachayo; ..

• chisingaoneki yesangano, kureva. E. The pfuma, iyo isina chaiyo-zvinhu chimiro, asi yekudyidzana zvinogona kusimudza mufananidzo chekambani nokusika wake nomukurumbira inobudirira (ichi zvinosanganisira iyezvino ekombiyuta, marezinesi, mavanga, trademarks, uye zvakawanda).

Zvose izvi zvinhu ikashandiswa muchikamu 1st pachiyero jira mutengo iri kutaurwa mutsetse 1100. Cherechedza kuti Os uye chisingaoneki yesangano nechiyero jira munogara aendeswe nhoroondo residual ukoshi (kureva, yepakutanga, kubvisa uwandu depreciation). Amortization mhosva yakanyorwa iri kubvunzwa zvinyorwa zviri kambani, uye pakuenzanisa mari iyi hazvigoni kuonekwa.

iyezvino midziyo

chikamu ichi yesangano rinobatanidzwa zvakananga kubudisa kwacho uye inomiririra:

• mumatanda, zvinhu uye pakugadzira zvinhu izvo zvibereko nhumbi kutengeswa;

• mari (ari munhoroondo uye mari) uye mari neShanduro;

• Nhoroondo receivable, kureva. E. Buyers uye vatengi zvikwereti abviswe asi vasati vabhadhara zvinhu kana mari yacho kambani sechinhu rokutanga muripo kutenga zvinhu kana mabasa.

Mapoka aya vanoumba yechipiri pfuma nepakati chikamu mutsetse pokugara 1200 - ". Current zvinhu"

nekurangarira kuti midziyo

Mari yesangano raJehovha zvikamu izvi zvinoumba pakuenzanisa kunobatsira - ayo rweruboshwe, uye kunoratidza kuvapo yesangano iri kambani. Kufungawo mutengo kunodikanwa nekuti Mhedziso nhamba rinobatanidzwa zvakasiyana zvikuru Analytical Masvomhu. The kambani pfuma iri vaunganidza nechiyero jira, akaparadzaniswa nevanhu chinangwa:

▪ rokutanga chikamu (peji 1100.) - wakaiswa zvinhu;

▪ wechipiri (p 1200.) - Current.

Nokuva mitsetse izvi pave kutakura ukoshi zvinhu. Izvi nepakati mutsetse 1600, uye rinowanikwa kubudikidza mutoo:

P. 1600 str.1100 = + p. 1200

How vazadze nengaidzo

Akaundendi, vakatakura uwandu zvinoenderana zviyero munhoroondo yacho uchishandisa hurongwa, chisingaoneki yesangano, uwandu, mari uye chikwereti receivable, inozadza rworudyi, kureva. E. The kushingaira divi pachiyero. 1600 nepakati mutsetse unoratidza zvachose mutengo kukosha pfuma zvose zvinowanikwa mune boka pane imwe nhau musi.

Cherechedza kuti kurutivi rworudyi pakuenzanisa pepa iri kupi zvinhu izvi - mari, reserves, purofiti, zvikwereti uye borrowings. Dzose yokufudza kurudyi uye nguva dzose kusiya mativi ndiwo chete, sezvo chitsama angapedzisira kwete wakasiyana pachavo zvinyorwa zvavo.

Apo chinoratidza inoshandiswa

Nokuda yose sezvakaita chimiro nemwero aggregated ukoshi mhando dzose pfuma zviri nyore chaizvo kuverenga akapeta mutsetse-tsika. Iri ndiro bhuku ukoshi zvinhu. Where kuona kukosha ichi, zvinonzi kare anozivikanwa. Peji 1600 inoratidza pamberi pfuma pane mumwe musi.

Nezvoupfumi vanovimba chakarurama ichi kuona zvakasiyana-siyana, Somuenzaniso, pakuverenga profitability kana twa turnover.

Zvinosungirwa pakuverenga kukosha yesangano pakuenzanisa yakatangwa mutemo nokuda makuru kwema kuti kutengeswa zvinhu. Kuti tizive kukura kutakura chitsama kutengeserana (ichi nepakati mutsetse 1600) rinofananidzwa ne kukosha pfuma ndakatengeswa pasi chibvumirano. The zvakawandisa chepfuma dziri kutengeswa pamwero 25% of zvachose yesangano pakuenzanisa jira anopa chikuru kutengeserana mamiriro, izvo zvinoreva kuti zvibvumirano zvakadaro zvinofanira mvumo Shareholders 'Musangano. Mukuwedzera, vanoshandisa mashoko zvemari, zvakadai insurers, vanoita kana shareholders, kodzero kukumbira chero ruzivo uye ayo urongwa - zvinosungirwa kambani. Zvakakunakirai kuti zvinangwa izvi akanga rinokosha gwaro - gwaro rinonzi kukosha yesangano, iyo yazara pachishandiswa ichi kukarukureta fomura.

muenzaniso kukarukureta

Nechiyero papepa tsika yacho zviratidzo zviri pachena pakutanga pamusoro nhau nguva nokuguma. Pahwaro pachiyero havatsananguri kukosha zvinhu (muna zviuru. Kwiza nechekuzasi.) Uye ongorora emuchina zvavo zvegore.

Kubva waveswa pasi nechiyero pepa iri nzira inotevera:

• kwadzo nokuti mutsetse muna 1100, kuunganidzwa mafungiro anoratidza ariko yakatarwa kuita (p. 1150) uye chisingaoneki zvinhu (p. 1110), pakutanga kwegore racho 568.054 rubles. (54 + 568 000), uye panguva kwegore - 653 042 rubles. (42 + 653 000);

• tsika pamutsetse muna 1200 yairema pakutanga kwegore 6131 rubles. (3 955 + 325 + 1 851) pakupera kwenguva - 8888 rubles. (5 452 + 451 + 2 985);

• Zvakabuda wa1 uye 2nd zvikamu ikashandiswa somugumisiro pakuenzanisa kunobatsira, kureva. E. To 31,12. 2015, akatakura kukosha zvinhu (pakuenzanisa mutsetse uyu 1600) vakasvika 661 930 rubles. (+ 653 042 8888), uye pakupera 2014 zvakanga 574.185 rubles., T. E. + 658 054 6131.

mhedziso dzezvematongerwo

Kana kuenzanisa Mhedziso tsika Economist anopiwa mukana kuongorora mamiriro yesangano, ona pfungwa kuwedzera kana kuderera zvinonyatsorehwa Kuwanikwa pfuma yayo Mapato kuongorora chaiwo ezvinhu pamwe nekambani yesangano pane mumwe musi.

Saka, maererano Economist nepakati jira vakaisawo vari kuverenga kushandura tsika mumwe musara, achienzanisa manhamba kuti mavambo uye kuguma kwegore. In muenzaniso uyu, kukosha:

• chisingaoneki zvinhu yakaderera nezvikamu 12 zviuru kwiza..

• Os yakawedzera 85 000 rubles.

• Inventories yakawedzera 1 497 kuzora.

• Nhoroondo receivable yakawedzera 126 zviuru kwiza..

• Cash yakawedzera 1134 rubles.

Maererano nemashoko aya anogona kuonekwa pamusoro simba chaizvo kukura pfuma ukoshi ya2015: Zvakawanikwa uchishandisa hurongwa inoratidza pakuunganidza yakatarwa twa rutapudzo waiva mugumisiro nyora-offs pakati chisingaoneki zvinhu depreciation sezvo muchikamu 1st yekutapirwa kukosha yesangano - mambure bhuku ukoshi.

Nemapoka ose kushanda guta uyewo makawedzera isiri interlaced tsika, zvichiratidza kuti riwedzere kugadzirwa anyatsoona kuwedzera okutengesa basa, uye Kuwanikwa mumatanda yakawedzera 37.9%, uye mari - 61%. Izvi zvinoreva kuti okutengesa kukura ari outstripping kukura inventories. Somugumisiro, ungano inoitwa nomazvo mutemo kuwana misika uye kuwedzera okutengesa.

Analysis nenhoroondo receivable pakuenzanisa pepa

Yoga ongorora mamiriro receivables. The Mhedziso Kukosha chakarurama ichi yakawedzera 126 zviuru. Kwiza nechekuzasi., The mwero kukura kusvika pakutanga kwegore racho 38,7%. Zvisinei, tinogona kutaura nechivimbo pamusoro undoubted kukura chakarurama ichi. Akapiwa kukura muchitokisi iri rinenge mwero chete (37.9%), uye kuwedzera mari chezvinonhuwira 61%, zvinokwanisika kutonga kutsiga kukosha ichi uye hapana kuwedzera chikwereti, nekuti kuwanda zvachose yesangano chikwereti chikwereti akaramba pakutanga kwegore - 0, 06%:

325/574 185 * 100% = 0,056% pakutanga kwegore,

451/661 930 * 100% = 0,068% panguva kwegore.

A yakafanana kukarukureta kunodikanwa nokuti nhoroondo receivable, sezvo chinokosha, asi diverts mari kubva kugadzirwa akavhiyiwa uye kunoda fanira vachiongorora simba rinomutsa kuchinja, kureva. E. The nenguva kuzoita zvikwereti. In muenzaniso wedu, kusavapo zvibereko zvayo tikafunga wemauto yakawedzera yesangano - zvakanaka chiratidzo utano ezvemari kwesangano. Total bhuku ukoshi yesangano (a tambo pachiyero 1600) yakawedzera pamusoro gore 87.745 rubles., Kana nokuda 15.3%.

In mhedziso

Kuti uwane kuongorora zviratidzo Economist anoshandisa zvakawanda nokukosha coefficients. Tiri munyaya ino vakaedza kuudza kwete chete sei kuzadza fomu akazodzikama uye ngaaverenge uwandu yesangano pamusoro payo, asi edza kuona Analytical mufananidzo yakaoma Nhamba interlaced tsika zvemari chimiro izvi.