Onyamula mtengo wa katundu - izo ndi muyezo wa 1600. The bwino pepala mzere

The katundu wa kampani, kapena kani, ndalama zawo amaphatikizidwa ndi zinthu zotiyenereza kuonetsetsa ndondomeko kupanga zatsopano, luso kukuza misika ndi wamakono maofesi alipo, kupeza makasitomala atsopano ndi makasitomala, amene ali mbali chuma ndi malonda a moyo kampani. Dziwani zambiri za chizindikiro ichi zachuma, phindu lake m'buku ndi udindo mu n'zodalirika wa kampani chingatithandize buku lino.

chuma amodzi

Katundu wa bungwe lagawidwa sanali panopa ndi chuma panopa. Zoyambazo sakuphatikizapo nawo maofesi yopanga, koma kuonetsetsa chilengedwe cha mankhwala kapena ntchito. Ali:

• chuma atathana - chomera, nyumba, maofesi, malo mwachitsanzo kusinthidwa kwa kupanga, komanso zida, makina, zomera ndi makina kuonetsetsa kuti njira yokha; ..

• chosaoneka ndi maso katundu, mwachitsanzo. E. The chuma, zomwe ziribe zenizeni chuma maonekedwe, koma akhoza kwambiri kukweza fano kampani ndi kulenga ake mbiri bwino (izi zikuphatikizapo mapulogalamu panopa computer, ziphatso, zopangidwa, zotetezedwa, ndi zina).

Onse a zinthu za amaphatikizidwa mu gawo 1 pepala bwino ndi phindu ndi kuwuluridwa mu mzere 1100. Dziwani kuti Os ndi chuma chosaoneka ndi maso mu pepala bwino nthawi zonse n'komwe phindu yotsalira (ie, choyambirira, opanda kuchuluka kwa depreciation). milandu Amortization zinalembedwa mu zolemba mlandu wa kampani, ndi bwino ndalamazo sangathe kuona.

chuma panopa

gulu la chuma mwachindunji nawo ndondomeko kupanga limaimira:

• m'matangadza, katundu ndi zipangizo zomwe kutulutsa katundu zogulitsa;

• ndalama (mu nkhani ndi ndalama) ndi ndalama zofanana;

• nkhani olandila, mwachitsanzo. E. ogula ndi makasitomala ngongole kuchotsedwa komabe salipidwa katundu kapena ndalama za kampani ngati malipiro kuyambirira kwa ogulidwa katundu.

Magulu amenewa kupanga yachiwiri katundu bwino gawo mzere agwilitse 1200 - ". Current chuma"

mlandu chuma

Mtengo okwana chuma cha zigawo kupanga bwino kalembera wa - mbali lake lamanzere, ndipo akusonyeza pamaso pa chuma kampaniyo. Kuganizira mtengo n'kofunika chifukwa chithunzi mtheradi kumaphatikizapo zosiyanasiyana kuwerengetsera ambiri mawunikidwe. The kampani katundu anapeza mu pepala bwino, wosiyana ndi cholinga:

▪ chigawo choyamba (tsamba 1100.) - chuma lokhazikika;

▪ chachiwiri (p 1200.) - Current.

Mwa kaphatikizidwe mizere amalenga yonyamula mtengo wa katundu. Izi mzere bwino 1600, ndipo masamu ndi chilinganizo zotsatirazi:

P. 1600 str.1100 = + p. 1200

Kodi kudzaza muyezo

Yowerengera, onyamula ndalama lolingana muyeso nkhani za opaleshoni dongosolo, katundu chosaoneka ndi maso, kufufuza, zachuma ndi ngongole olandila, amadzaza lamanja, mwachitsanzo. E. The mbali yogwira muyezo. 1600 bwino mzere zikusonyeza okwana mtengo mtengo wa katundu onse akupezeka kampani pa lipoti tsiku lenileni.

Onani kuti kumanja kwa pepalalo bwino ndiye gwero la zinthu zimenezi - ndalama, nkhokwe, phindu, ngongole ndipo akutenga ndalama. Kukufikira kukwaniritsa lamanja ndi lamanzere mbali ndi yofanana, kuyambira kuchuluka kwa chuma sangayambe amasiyana magwero awo.

Kodi chizindikiro ntchito

Chifukwa cha padziko lonse mawonekedwe bwino aggregated phindu la mitundu yonse ya chuma zimakhala zosavuta kuwerengera apangidwe mzere-mfundo. Ili ndilo buku mtengo wa katundu. Kodi kuona kufunika izi, izo kale. Tsa 1600 akusonyeza pamaso pa chuma pa tsiku linalake.

Chuma kudalira chizindikiro ichi kudziwa zinthu zosiyanasiyana Mwachitsanzo, kuwerengetsa profitability kapena wodalirika zolowa.

Udindo wa kuwerengetsa mtengo wa katundu pa muyezo anakhazikitsa lamulo wotuluka lalikulu kugulitsa katundu. Pofuna kudziwa kukula kwa ntchito yonyamula katundu kuchuluka kwa ndikupeleka (bwino uyu mzere 1600) akuwafanizira ndi katundu anagulitsa pansi mgwirizano. The muyeso wa chuma zikugulitsidwa pa mtengo wa 25% ya chuma okwana pa pepala bwino amapereka udindo ndikupeleka lalikulu, kutanthauza kuti mapangano amenewa ziyenela kuvomelezedwa ndi Msonkhano ma sheya hoda. Komanso, mapulogalamuwanso statement a chuma, monga inshuwalansi akuda, ndalama kapena ma sheya hoda, ufulu kupempha mfundo iliyonse ndi makonzedwe ake - udindo wa kampani. Ndi zolinga izi wapadera chikalata - kalata ya mtengo buku la chuma, wodzala pa maziko a izi chilinganizo mawerengedwe.

Mwachitsanzo mawerengedwe

Mu pepala bwino mfundo za zizindikiro ndi zinatchulidwa pa chiyambi cha nyengo malipoti ndi mapeto. Pamaziko a muyezo chimatanthauza phindu la chuma (mu chikwi. Opaka.) Ndipo yosanthula mphamvu zawo kwa chaka.

Kuyambira kale anaika mu pepala bwino mfundo motere:

• okwana wa 1100 yolumikiza malo, zomwe zimasonyeza kuti kuli chuma atathana (p. 1150) ndi chuma chosaoneka ndi maso (p. 1110), kumayambiriro a chaka anakwana 568.054 rubles. (54 + 568 000), ndipo pa chaka mapeto - 653 042 rubles. (42 + 653 000);

• Kufunikila pa mzere 1200 pa chiyambi kwa chaka 6131 rubles. (3 955 + 325 + 1 851) pa mapeto a nthawi - 8888 rubles. (5 452 + 451 + 2 985);

• Zotsatira za zigawo 1 ndi 2 amaphatikizidwa chifukwa cha muyezo wa kalembera wa mwachitsanzo. E. Kuti 31,12. 2015, onyamula mtengo wa katundu ndi (muyezo wa mzere uwu 1600) anakwana 661 930 rubles. (+ 653 042 8888), ndi chimaliziro cha 2014 zinali 574.185 rubles., T. E. + 658 054 6131.

mfundo katswiri

Pamene kuyerekezera mfundo mtheradi wa zachuma ndi kupatsidwa mwayi tikambirane udindo wa chuma, onani chizolowezi kuwonjezera kapena kuchepa kupezeka yaikulu ya katundu ndi magulu ake kuti aone zinthu zenizeni ndi ndalama za kampani pa tsiku linalake.

Choncho, malinga ndi zachuma bwino pepala anapereka akudalira kusintha khalidwe mzera uliwonse, akuyerekeza kanjedza yoyambira ndi kumapeto kwa chaka. Mu chitsanzo ichi phindu:

• chuma chosaoneka ndi maso anatsika ndi 12 zikwi Pakani..

• Os chinawonjezeka ndi 85 000 rubles.

• Inventories chinawonjezeka ndi 1 497 pakani.

• nkhani olandila chinawonjezeka ndi 126 zikwi Pakani..

• Cash chinawonjezeka ndi 1134 rubles.

Malinga ndi kafukufuku imeneyi Tingaone pa kukula yolimba kwambiri ya mtengo chuma cha 2015: kuwonjezeka kwa opaleshoni dongosolo limasonyeza kupeza kuchepetsa kakatundu amodzi anali chifukwa cha utalembedwa-offs wa chosaoneka ndi maso katundu depreciation monga gawo 1 kufunika chikalata cha katundu - ukonde buku phindu.

Magulu onse likulu ntchito nayenso ponso makhalidwe sanali interlaced, kusonyeza kuti patsogolo ulimi ndiponso kuchuluka zikusintha ntchito malonda, ndi kupezeka kwa m'matangadza chinawonjezeka ndi 37,9% ndi ndalama - 61%. Izi zikutanthauza kuti kukula malonda ndi outstripping kukula kwa inventories. Choncho, kampani umachitika mfundo woyenera kupeza misika ndi kuwonjezeka malonda.

Analysis nkhani olandila pa pepala bwino

Payokha yosanthula boma la receivables. Ubwino wachilengedwe chizindikiro ichi chinawonjezeka ndi 126 zikwi. Opaka., The mlingo wa kukula kwa kumayambiriro kwa chaka anakwana 38,7%. Komabe, tingakhulupirire kulankhula za kukula undoubted wa chizindikiro ichi. Popeza kukula kwa m'matangadza pafupifupi mlingo yemweyo (37.9%), ndi kukula ndalama zikuluzikulu za 61%, n'zotheka kuweruza mtendere wa mtengo uwu ndipo palibe kuwonjezeka ngongole, chifukwa chiwerengero cha chuma okwana amangawa ngongole anakhalabe pa chiyambi kwa chaka - 0, 06%:

325/574 185 * 100% = 0,056% pa chiyambi kwa chaka,

451/661 930 * 100% = 0,068% pa chaka-yotsiriza.

A mawerengedwe ofanana ndi kofunika chifukwa nkhani olandila, monga amtengo ndi, koma diverts ndalama ku ntchito yopanga ndipo amafuna kuvomerezedwa kuyan'anila mphamvu ya kusintha, mwachitsanzo. E. The achire yake ya ngongole. Mu chitsanzo chathu, pakalibe kuchuluka kwake ndi maziko a kuwonjezereka ambiri mu chuma - chizindikiro zabwino kwambiri za thanzi ndalama bungwe la. Total buku phindu la chuma (a chingwe bwino 1600) zawonjezeka chaka ndi 87.745 rubles., Kapena ndi 15,3%.

pomaliza

Kwa kusanthula mwatsatanetsatane zizindikiro zachuma amagwiritsa kwambiri za koefishienti woikidwiratu. Ife m'nkhaniyi anayesera kundiuza osati za mmene kulemba bwino ndi kuwerengera ndalama za chuma pa izo, koma yesani chithunzi mawunikidwe a kanjedza ndi wouma interlaced mfundo za izi mawonekedwe ndalama.