Kutalika kwa mkombero opaleshoni. Kodi mkombero opaleshoni?

Makampani ambiri anali zinthu zosasangalatsa yokhudza kuchira mwadzidzidzi ndalama ku msika. The linanena bungwe la chimene chiri chovuta kwambiri ndipo akhoza limodzi ndi zomvetsa lalikulu.

Kufunika kwa funso

Nthawi zambiri, adzakhala likhonza kuchuluka achoka nkhani ndalama zogulira ntchito poganiza kubwerera wake ndi kuthekera alipire likuvutika sapulaya ndi. Nthawiyi, ikusonyeza kumapeto, zilembo m'mavuto oterewa muyezo. Patapita nthawi likukhalira kuti ndalama zake kulipira zinthu anaperekedwa ndi zopangira akusowa. Choncho, m'pofunika mwachangu kufunafuna zina magwero, kuwapempha amangawa ngongole awo patsogolo pa nthawi kukambirana ndi mabanki, ndi zina zotero. Nthawi ofanana zinachitika mu mabungwe akuluakulu, mopupuluma kusintha mawu a m'midzi sapulaya ndi kupereka makasitomala sachedwa malipiro. Kutero, counterparties mapangano atsopano anamaliza. Kwenikweni awo anali kupewa ntchito kuchedwa pousinthanitsa ndi kuchepetsa mtengo wogulira katundu. Pa ogula yemweyo nthawi kugula zinthu pa mtengo kuchuluka kwa malonda. Komabe, iwo anapatsidwa nthawi yomweyo kuwirikiza kawiri kale, amodzi. Patapita miyezi ingapo, kampani anayamba kukumana pachimake kusowa kwa ntchito likulu. Choncho, iwo anayenera yomweyo amatamanda mabanki. kampani sadzakhala ndi mavuto ndi kupanda chuma panopa ngati kasamalidwe wayamba mosamalitsa kulamulira chiwerengero pakati pa chilungamo ndi likulu abwereka, imene ndalama ya ntchito. Kuti tichite zimenezi, muyenera kukhala chitsanzo ogwira ulamuliro. Kumafuna akukonzekera nthawi ya ntchito ndi chuma m'zinthu. Komanso, kusowa kudziwa liquidity panopa.

opaleshoni mkombero

Pamafunikanso njira zingapo. Pakuti ikuchitika, makamaka zogula zipangizo ndi zipangizo, chilengedwe cha mankhwala, kukhazikitsa ndi alipire (ngati). Mwachidule, m'kupita kwa kayendedwe ka opaleshoni anamaliza kakatundu zolowa.

zofunikira

The zigawo zotsatirazi cha maimidwe mu mkombero opaleshoni:

1. zolowa Full wa inventories. Limatchedwanso kupanga mkombero. Izo zimasonyeza Kuchuluka kwa masiku anafunika kutembenuza zipangizo mu mankhwala itatha. Choncho, iwo amayamba ndi chiphaso cha m'matangadza yosungira ndipo itha yomalizidwa nkhani pa kutumiza kwa ogula.
2. Zolowa za receivables. Akuimira kuchuluka pafupifupi nthawi chofunika kulipira maudindo a wogula, amene anagula katundu pa ngongole.
3. Zolowa nkhani sonyezani. Ndi nthawi, imene kampani masamu ngongole zake ndi mabungwe ena.

Sikuyenda ndi ndalama mkombero

Ngati mphamvu anati kwa kuchepetsa, izo ankaona azimuth positive. mkombero Financial akuimira kusiyana pakati pa tsiku udindo malipiro a counterparty ndi kulandira ndalama amangawa (ogula). Nthawi imeneyi, ndalama zokha kukhota zonse. Kuchepetsa opaleshoni mkombero zikhoza kukhala chifukwa mathamangitsidwe ntchito zina. Mwachitsanzo, kucheperachepera nthawi ya kusunga inventories, mankhwala kupanga, yokonza katundu wake. Kutalika kwa mkombero opaleshoni akhoza zosiyanasiyana komanso mchikakamizo cha mofulumira ndi zolowa za receivables.

zolowa za inventories

ulamuliro Mwachangu zimadalira chiŵerengero cha nthawi ya kayendedwe ka ndalama ndi kupanga. Chathachi chikuphatikizapo zolowa nthawi:

1. Feedstock.
2. Ntchito ikuyendera.
3. M'matangadza wa mankhwala yotsirizidwa.

Kupanga ndi opaleshoni mkombero

Kudziwa iwo, anthu aone kuti pali zogwirizana. Kuwerengetsa nthawi ya mkombero kupanga ntchito aone kuti pali zotsatirazi:

- HRC = POgp POnzp + + POpz komwe:

• POpz - chiwerengero cha masiku ntchito pa semis kufufuza zolowa, zipangizo, zipangizo;
• POnzp - chiwerengero cha masiku a ntchito ikuyendera zolowa;
• POgp - nthawi ya zolowa m'matangadza wa anamaliza mankhwala (mankhwala) m'masiku.

Mawerengedwe a kayendedwe ka opaleshoni imagwiridwa ntchito anapeza chizindikiro pamwamba. Komanso, mawerengedwe a kuchuluka applicable amakhala pafupifupi mawu a ngongole zolowa olandila. Uwerenge isonyeza mmene anapitiriza mkombero ntchito. chilinganizo amaoneka ngati izi:

- OC = wa mobisa + HRC.

mitengo Interconnection

Mu kusanthula dongosolo la likulu ntchito alipo kukhala kufunika zoonekeratu nthawi kuonetsetsa tichepetse likulu. Chofunika kwambiri ndi kufalitsa chuma panopa kampani ayenera nthawi yeniyeni. Pakuti kuwerengetsera ntchito njira zochokera nthawi ya kayendedwe ka ndalama ndi ntchito ndi ndalama pafupifupi za ntchito panopa. Chizindikiro choyamba zikuphatikizapo nthawi yobweretsa, yonama ndi khamu la mankhwala, kukhazikitsa awo, kuyembekezera malonda receivables. mkombero Financial - nthawi ya chithandizo cha ndalama - ndi nyengo imene ndalama si malonda ozembetsa. nthawi yake kumatanthauza motere. Wa index amakhala ndi ntchito mkombero nthawi subtracted chithandizo cha ngongole ngongole kwa wokongoza. Management likulu ntchito imagwiridwa kufupikitsa nthawi imene zida si ntchito. Ndi kuchepa mu nthawi ya mkombero ndalama, motero, pamene ntchito likulu lake ntchito amakhala ang'onoang'ono.

Features receivables

Maudindo a counterparties zinthu monga mbali yofunika ya ntchito za gulu lirilonse. A chiwerengero chachikulu nkhani olandila mu chuma okwana dongosolo kwambiri amachepetsa liquidity ndi solvency wa kampani, pamene kuwonjezera chiopsezo zomvetsa. Zikugwira ntchito mkombero wa kampani ano amafuna wochitachita wa wotuluka. Mu zinthu zilipo lero, chidwi ziperekedwe kwa amangawa ngongole. Nthawi zambiri limanenedwa ngati zikuluzikulu za ntchito likulu. mchitidwe umenewu umatanthauza mfundo zenizeni zofunika mabungwe ndi anthu za malipiro a ntchito, katundu kapena ntchito. Palinso pankhani yomwe receivables amadziŵika ndi ngongole malonda. Monga ulamuliro, ubwino chuma kudzipereka amenewa anafotokoza chakuti kampani, kupanga mkombero opaleshoni ikukhudza ndalama kapena zofanana. Nkhani olandila nthawi yomweyo akhoza kutchulidwa kakatundu ngati pali mwina alipire. Ngati akusowa, kuchuluka kwa ngongole kuti linalembedwa kutali.

kasamalidwe kukaniza

Kulenga chitsanzo bwino zofunika ku bajeti ya ndalama ndi ndalama, ena forma bwino pepala zinthu. Monga chofunika kuvomerezedwa amachita kusokonezeka pamwezi. Kodi sizingavute kulamulira ndondomeko bajeti, choncho ndi solvency wa kampani bwino. Kukhala chitsanzo Ziyeneranso phindu la zolowa, amayembekezeka ntchito ndi m'zinthu ndalama. Zofunika makamaka adzakhala zofunika monga:

1. Kufunika ngongole yochepa anakopeka ntchito likulu.
2. The inakonzedwa mayeso chiŵerengero kufunika kwa nthawi yapano.

The index woyamba mtima kusiyana okwana zosowa ntchito likulu ndi njira yake. Yowerengera Ktl anakonza mtengo akhoza kuchitika motere:

- Kr = shmuck ndi pafupifupi kumwa zinthu pa ngongole tsiku / yochepa.

chitsanzo Zimenezi zimatithandiza kumvetsa mmene AC ndi FC bwanji mlingo koyefishienti.

Pomaliza

Lililonse woyang'anira ayenera kumvetsa bwino zimene zimapanga mkombero opaleshoni ndipo nthawi zolowa. Chifukwa cha zimenezi, iye akhoza kutenga zonse zofunika kudziwa kufunika kwa chuma chake. Komanso, chofuna kudziwa chimake cha malonda, kumvetsa mmene kumanga njira mwa kampani, ngati iwo ali mulingo woyenera ngati nkhokwe kwa kukhathamiritsa ya kukhalapo. M'kupita kwa kuwerengetsera ayenera komanso adzanyamula kukumbukira kuti kukula kwa chuma chawo panopa zikusintha mu chaka. Pa nkhani imeneyi, mwezi uliwonse amayerekezera leni ndipo anakonza zizindikiro akhale zonse kuyan'ana magawo zolondola chitsanzo. Kumvetsa tanthauzo ndi kufunika kwa nthawi m'zinthu sanali kokha CFO, izo m'pofunika kuti kudziwa aliyense mchitidwe udindo wa mitu dipatimenti. Izi zikhoza kutheka ndi yolumikiza dongosolo alipo mu gulu la mphoto ndi mabonasi kuti ntchito chofunika.