Turnover reshiyo: yacho fomura. Chakanaka turnover reshiyo: kukarukureta fomura

Vatungamiriri chero boka raro vanoita uye Lenders vanofarira kuita kuti kambani. Nokuti misoro uongororwe nzira dzakasiyana-siyana anoshandiswa.

Zviri fanira kudzidza profitability uye bhizimusi basa. Kana boka rokutanga riri kufunga ari kuongorora mambure purofiti, wechipiri - kubva pakutengeswa kunopfuurira. Kudzidza basa basa rinoitwa kushandisa kwegadziriro zviratidzo. Mumwe wokutanga kudzidza turnover reshiyo, nzira yemaitiro iyo inorangarira dzose yesangano iri kambani. Next ongorora kwayo STRUCTURAL zvinoriumba. The kuongorora zvinobatanidzwa uye kuita nemifananidzo. Izvi zvinoita kuti tinzwisise sei nokukurumidza kambani inoita kuwanikwa nepfuma mari, akaverenga muzvikwereti.

Pfungwa neizvi kutenderera

Turnover reshiyo yesangano iri kambani kunotibvumira kufungidzira mwero panguva iyo guta wekambani rinopfuura zvizere kutenderera. The boka, iyo muridzi zvinhu, kuzvishandisa kuti zvaAtemisi chigadzirwa, ayo rokutengesa uye mubereko.

Nguva iro huripo sangano nzira vose nhanho rinonzi neizvi kutenderera. Chokutanga, zvinhu tinoshandurirwa apedza zvigadzirwa. Zvadaro anotumirwa kumusika. Buyers pakutenga zvinhu kana mabasa, uye mari iri akadzokera shure kune sangano.

The nokukurumidza wakazara kutenderera, chikuru uwandu kwemari kubva pakutengeswa wekambani. Saka, zviri kufarira kuwedzera turnover. Analysis basa basa kunoita kuti kusimbisa constraints. Turnover reshiyo midziyo payakavakirwa iyo inokurukura ayo STRUCTURAL zvinhu zvinoita kuti uchinyatsobatanidzwa kuparadzira uye kushandisa pfuma.

The turnover nguva

turnover reshiyo, nzira yemaitiro iyo inoratidza Numeric mugumisiro haisi zvachose anodzidzisa nguva dzose. kukura kwayo muna rinomutsa unoratidza nemiitiro yakanaka nokuda sangano. Asi nhamba iyi haritauri mashoko pamusoro ya ichitanga.

Naizvozvo, izvi zvinhu zviri mumazuva iwayo. The dzezvematongerwo Saka unogona kuona chaizvoizvo refu nguva sei. Kunoitawo kuti tiwane optimum kukosha coefficient. Vanotsvakurudza vanofungidzira kuti turnover kutenderera wakaiswa uye ano yesangano, chinoita kunyorerwa. Asi akafanirwa vainyatsotarisirwa iri chinjwa zvinhu uye iyezvino munataisireva. Ongororo iyi inoratidza chekambani hurongwa nekuita pamwe bhizimisi, ayo rokutengesa uye rutsigiro zvinhu zviri kuitika basa.

kutenderera Cost

Huchaita zvikuru vaongorori vari chipo kuongorora zviri kuitika zvinhu. Naizvozvo, kuti kufungidzira turnover reshiyo rakaiswa iyezvino yesangano, ane nzira rinokurukurwa gare gare.

Kuti mashoko pamusoro zvinhu zviri kuchinja mufananidzo uyu, maneja zvemari ichakurukura ya ichitanga zvinoumba ano zvinhu. nguva yavo (zvimwe pane mari) vari akapfupikisa.

Saka wana anodhura kutenderera chakarurama. Pane zviri refu, chikuru mari kambani anotumira kupinda wechiGeorgian. Vanounganidza mariri.

The nokukurumidza rinodhura kutenderera, mari yakawanda asunungurwa riparadzirwe. Vanogona kushandiswa zvikuru zvinovaka.

The vakawanda fomura

Kukarukureta of coefficient pakati ano munataisireva kana yesangano rine vakawanda chimiro. Izvi imhaka dzakafanana chaitwa, iyo rinoenzanisa ichi kana kuti nyaya pfuma kana guta. The yemaitiro iri sezvinotevera:

BER kukarukureta garo / Active (kana pusa).

turnover reshiyo, iyo nzira iyo rinoshandiswa zvemari mabasa makambani, kunosanganisira kufungisisa avhareji wepagore kukosha indekisi. Changes chete touted nyaya. The numerator pamusoro nzira vanosarudzwa uyewo zvichienderana nhamba bvunzo.

Pamunenge muchikurukura nyaya receivable, afambisire mberi kubhadhara kubva vatengi vavo avhareji yegore negore ukoshi rinofananidzwa ne chinobva kutengesa. Kana akaverenga receivable turnover mwero iri zvikwereti uye mberi kuti bhizimisi, nokukosha mutengo zvitsigiro inomira. Akatangawo paChikoro nokuongorora zviratidzo zviri turnover ose apedza zvinhu, kushanda mberi.

Inventory turnover reshiyo, iyo nzira iyo rinoenderana pamusoro nzira, achitora sezvo zvaiva zvinhu mari.

mitsara zvemari

Kuti tizive chokupika dzemabhizimisi basa, zvemari nhau Data inoshandiswa. Dhinomineta vari maererano muchimiro №1 «Balance" uye numerator - rekuti nhamba 2 "Profit uye Kurasikirwa". Turnover reshiyo midziyo vane nzira rinokurukurwa kumusoro, maererano mashoko ane zvinotevera fomu:

Cob = c. 2110 (Form 2) / s. 1600 vezvenhau. (Form 1).

Kuti tizive mwero turnover pamusoro ano yesangano, dhinomineta 1200 utore mutsetse mwero mashoko. Chakarurama kuti anosarudza mashoko turnover kubva pazvinhu zvavo yapfuura payakavakirwa inoshandisa mashoko kunooneka Article 1150 pachiyero.

Kazhinji, dzemaitirwe kuti turnover ose ano munataisireva riri sezvinotevera:

Kotp = c. 2110 (Form 2) / s. 1300 runyararo. (Form 1).

Kana makambani vanofanira kufungidzira kumhanya kufamba pamusoro chikwereti guru, huwandu rinoshandiswa vakapa nzira chete. 1500 uye c. 1400. Nokuti kukarukureta kuti turnover chikwereti chikwereti vakashandisa mashoko. 1230 uye reserves - uwandu kuna. 1210 uye c. 1220.

unganidza

In akatakura mumatanda inofamba ngakuite unyanzvi yakawanda zvakakodzera kushandisa, achiratidza mugumisiro mumazuva. Ichi chimwe chezvinhu zvinokosha unhu kuti rinotsanangura basa zvemari. Mumatanda vanofanira kuva kwakakwana kuti kugadzirwa kutenderera ari inoitwa pasina kukundikana uye anomira. Asi zvinhu regai kuunganidza "chando" iri kuitika yesangano iri kambani.

Inventory turnover reshiyo, nzira yemaitiro iyo zvakurukurwa kare, kusarudza nguva mumazuva:

TS = Material zvinoshandisa pakurima / Mari (nhau.) * 360.

Kana nhau nguva zvinotora yakasiyana nhamba mazuva, kufungisisa rayo refu. Kazhinji mashoko, nokuti kukarukureta pamusoro numerator vakashandisa zveminda. Asi kana totaura mumatanda, kutsanangura kufamba kwavo nokuda chitsama zvinhu mari.

Kuti optimize uye kuwedzera nhamba kutenderera, zvinokosha kuderedza uwandu mumatanda "vakafa" dzisina makatengwa nerimwe idzva operative kumwedzi.

Accounts receivable, rakapera zvinhu

turnover reshiyo, dzemaitirwe payakavakirwa iyo rinoongorora iyezvino zvinhu zvakadai nhoroondo receivable uye vakaipedza nenhumbi Zvinoshamisawo kuti vaongorori. Kana iwe kuunganidza yakawanda mari, ine inokanganisa nekambani basa izvi pachiyero papepa zvinhu. Kana kuongorora vagara vandifungira refu nguva chikwereti receivable turnover, zvakakodzera kuchinja mamiriro nemisha pamwe vatengi.

Zvichida tinofanira kupinda pasi, cashless mubhadharo mhando. Sezvo pakutsvaga uwandu zvikwereti zvakaipa.

Kana kambani rinoungana inokosha mari apedza zvinhu uye basa iri mberi vari aongorora yokutengesa hurongwa, modernized michina.

iyezvino midziyo

Ya iyi turnover nepakati papepa zvinhu kuumbwa. Izvi zvinoita kuti tikwanise kuongorora operative kunyatsoshanda wekambani yakasimba. Kazhinji, kuti foni pfuma kambani anobvumira kudzidza nhamba kushanda turnover guru (the nzira yakapiwa ambotaurwa).

Urefu anodhura kutenderera nguva inokanganisa pamusoro zvimwe zviratidzo. Anowedzera zvachose Ratio apo yokuderedza kwakakwana kukosha kwayo. It kunoderedza kudzoka zvakarurama. Panyaya iyi, rose gadziriro matanho zvakagadzirirwa optimize kuti kunobatsira nemamiriro kambani.

nhoroondo bhadharika

Vanoongorora funga kwete chete mwero chepfuma kutenderera sangano. Ivowo nezvokumwe guta turnover mwero (payakavakirwa akambopiwa kukurukurwa). nzira iyi inoratidza sei kakawanda uchishandisa nguva wekambani rinowanikwa pamwe chikwereti ayo mitoro.

Naizvozvo, nokuti kukarukureta kurangarira ndiwo chikwereti ano. Kazhinji iri boka, iro rine yakawanda nhoroondo receivable vagara vandifungira chinokosha uwandu ano munataisireva. Izvi zvakaipa kuitika. sangano kwakadaro kungogumira anogona kumutsa chikwereti guru, kuti vawane zvokuvakisa kugadzirwa zvinhu nechikwereti. Optimizing sechivako yesangano, munataisireva kunogona kuvandudza unongotaura.

upfumi kushanda

A kanoda mari uye upfumi Kuongorora turnover reshiyo inogarwa. Formula pamusoro pachiyero achititadzisa kuwana constraints budiriro. Qualitative tinyatsonzwisisa dzebhizimisi basa runoita kuziva sei zvinobudirira kambani inoitisa basa rayo.

zviratidzi All akagamuchira iri kuongorora anoongorora rinomutsa uye kuenzaniswa zvakafanana ratios kuti vakwikwidzi. Kana turnover reshiyo, iyo nzira iyo anobvumira kuti vaongorore pakuenzanisa chidziro ipfupi, kuwedzera ichitanga nguva. Sangano panguva iyoyowo kuwedzera pamisika, zvinoita sokuti nguva bhizimisi uye vatengi. Izvi nomazvo zvebhizimisi mutemo wekambani.

Kuwedzera pamusoro turnover nguva anotaura rimwe mawa kuwedzera kudzoka zvakarurama. boka rake pfuma anoshandisa zvinobudirira. Naizvozvo, nyika ino waivako hazvo vakaongorora zvemari sangano basa.