Mapa phindu ndi nkhani imfa: Chitsanzo

Analysis ndi zochita za zotsatira chuma cha kampani, zochokera mawu chuma, ndi ndondomeko zofunika kwambiri, koma palibe kwenikweni mu nkhani iyi ndi unkalakalakanso ndi yotani phindu m'tsogolo. deta onse omwe analandira ku mapeto a kusanthula izi ndi mfundo zochokera deta analandira mu ndondomeko ya phindu kulosera malinga ndi zimene kafukufuku aliyense zachokera zinachitikira m'mbuyomu ndiponso masiku ano.

Choncho, deta mwa ziganizo panopa ndalama amatithandiza kudziwa zinthu, kudziwa chilichonse "bottlenecks, ndi ndikupeza zina zoyenera ndi nkhokwe, amene angagwiritsidwe ntchito mopitilira konza phindu kampani. Pachifukwa ichi ndi kofunika kudziwa mmene akatunge lipoti pa phindu ndi imfa nkhani. Chitsanzo cha ngati chikalata, mukhoza kuona m'munsiyi, ndipo ofotokoza ndili ndi kukonzekera zikalata zawo.

mfundo zofunika

mapulani ndalama zochokera kuneneratu ndi mfundo zina kampani m'tsogolo, komanso kumvetsa zimene cholinga anapereka palokha ogwira ntchito mu panopa komanso yaitali. Management ayenera mumvetse zimene mukufuna kugwiritsa ntchito ankayendetsa zachuma pofuna kupeza zotsatira zolondola. Mu namtindi wa milandu ndi ziyenera zoterozo za tsogolo la kampaniyo umaonekera dongosolo malonda, chinthu china chimene ndi ulosi wa utuluke ndalama m'tsogolo, komanso phindu ndi imfa nkhani. Mwachitsanzo zikuphatikizapo mapulani kasamalidwe, komanso chikhalidwe cha ndalama ogwira ntchito mu mawu a manambala.

Kutengera pa ulosi wa utuluke ndalama m'tsogolo, tikhoza kupanga neno kuyambirira phindu ndi imfa, chitsanzo cha zomwe amagwiritsa analemba kuti zanyengo, monga timatha inu kuthandauza chidwi ndikupeleka chuma m'tsogolo. Komabe, waluso kulosera lipoti chofunika kupeza pazipita zotheka kuchuluka kwa mfundo, chifukwa sitiyenera kuiwala kuti chiwerengero cha phindu mwachindunji zimadalira pali zinthu, ndipo ziyenera kuchokera pa kusanthula zambiri zigawo zikuluzikulu zonse zofunika. The Gawo angatchedwe ndi chiwerengero cha ndalama ndi ndalama, koma musaiwale kuti asinthe mbali imodzi mwina pamapeto pake kukhudzanso ndalama ukonde.

Kodi kuneneratu

phindu kulosera ikuchitika kutenga nkhani mosavuta zinthu ndalama zonse za kampaniyo ndi chikhalidwe chake panopa ndalama. Monga tanena, pamene lipoti ndi phindu ndi imfa chifukwa, chitsanzo pazikhalanso chilichonse, kuphatikizapo:

• voliyumu ndi mtengo wa ndalama anabwereka ntchito ndalama za ntchito kampani;
• mmene komanso mokwanira ntchito katundu wa kampani;
• magwero omwe kampani ati alandire ndalama ankachita zinthu opaleshoni posachedwapa;
• pali kufunika kumanga chuma chawo;
• amene azipereka mphamvu ya likulu ukonde ntchito;
• ndi zina zambiri.

Management ayenera kumvetsetsa mmene chiopsezo ntchito ndi kampani 'm dongosolo likulu, komanso kaya amalenga yosaloledwa ufulu kanthu pa mfundo za burdening mitengo kwambiri chidwi. Komanso, musaiwale kuti amakhudza ngati amenewa dongosolo ndalama kasamalidwe palokha yogwira malo, ndipo kaya akhoza kudzabadwira kupanda solvency nyengo Mapa. Kuwonjezera pamenepa, kusanthula ndi wochititsidwa wa phindu ndi imfa chifukwa, chitsanzo ayenera mulinso kuphunzira zinthu zachilengedwe zimene zimakhudza zotsatira ndalama kampani.

Kuneneratu ogwiritsa kunja

Kuneneratu mawu ndalama kampani komanso ndi ogwiritsa kunja, udindo umene madokotala ananena zawo akhoza kumangidwa pa nkhani zina. Choncho, kusanthula wa phindu ndi imfa chifukwa, chitsanzo cha zomwe wasenza mwa akatswiri amenewa tingasonyeze komanso zinthu zina za chilengedwe, komanso mlingo wa kukula mu mabuku malonda, zomwe n'zosiyana iwo amene anaika mu Mapa koyamba. Zonsezi chifukwa ogwiritsa kunja akhoza kugwiritsa ntchito zina zingapo zomveka chitsanzo m'kati kukafola Zoneneratu ake, komanso mwayi zosiyanasiyana deta apadera nkhani zonse zokhudza onse kuti ntchito ya ogwira ntchito ndi counterparties ake.

Kuneneratu malonda mabuku

buku la malonda kulosera ndi mphindi zikuluzikulu m'kati wasenza lipoti pa phindu ndi zomvetsa sitolo (mwachitsanzo) kapena kampani ina. Kuti kuchititsa ziyenera kuyambirira, ndi Mapa akhoza atagwira ngati kuchuluka kwa kukula mu chizindikiro ichi pa chaka chatha. Sales mabuku angathe kutikonza ndipo ananeneratu zochokera anapezazo ndi olondola ndi mwatsatanetsatane.

Umayamba ulosiwu ndi kusanthula mwatsatanetsatane kwambiri a mumaganiza kuti apanga pa zaka zambiri kampani, komanso chifukwa kusintha zosiyanasiyana. Chotsatira mu kulosera ndi kuzindikira chiyembekezo zotheka pofuna kukwaniritsa ntchito bizinesi ya kampani, amene Akuti ku malo unakhazikitsidwa kale mbiri, komanso dongosolo ntchito mankhwala ndi kusintha izo. Komanso, nayenso amakhala ku msika chifukwa, Kupikisana ndi luso ndalama kumalo a ntchito. Kuchokera pa ichi, kale pansi buku la malonda kulosera, ndi lolondola ndondomeko iwo ukuchita kunja mbali yofunika kwambiri mmene chitsanzo njira pa mawu ndalama moyenera analenga. Pamaso pa ziyenera chenicheni cha malonda buku akhoza kudzadzetsera ndi depreciation mawu ena onse m'tsogolo, monga osiyana zinthu payekha limene anapanga ndi phindu mwachindunji zimadalira buku la malonda a kampani.

chizindikiro china chofunika kwambiri chimene aumbike mwa phindu kampani, ndi mtengo wa katundu kapena ntchito zake. Mu ndondomeko ya kulosera chotero n'zothekanso kuiperekeza pamene mawerengedwe mu mawonekedwe a mayunitsi mu buku akufuna wa malonda, kutenga nkhani ankayembekezera kapena kwaiye profitability. Pankhaniyi, phindu ndi imfa mawu a, chitsanzo cha tikambirana pansipa, ntchito mawerengedwe, malingana ndi mtengo china. Tisaiwale kuti mtengo ndi mtengo mwina tili ndi zilakolako zosiyanasiyana zomwe sizigwirizana ndi mzake, kotero kuti pamene predictive ziyenera mtengo Ndi bwino kugwiritsa ntchito njira yolondola akayezetsa izo.

Komanso, phindu ndi imfa mawu SP (mwachitsanzo) ndi zina mabizinesi akhoza kumangidwa ntchito ka ndalama kusintha munda. Pankhaniyi, anapereka ntchito za ndalama, malonda mu mtengo ndi buku mawu, komanso bajeti ya pamwamba ndi malonda ndalama, ndalama kusindikiza, ndi ena ambiri, anapanga malo udindo. Kale pa maziko a umunthu wawo Bajeti ndalama ndi ndalama, komanso mukhoza kupeza phindu ndi imfa mawu chitsanzo cha zomwe zafotokozeredwa pansipa. Pachifukwa ichi nkofunika kumvetsa mmene njira zosiyanasiyana kulosera ndi momwe ntchito pa zovuta lapansi.

mawu ntchito

M'zaka zaposachedwapa, kuyenera mochulukirachulukira phindu ndi nkhani imfa IFRS, chitsanzo cha zimene zimathandiza inu kupeza ngongole ku mabanki akunja, ntchito ndondomeko ya pangano ndi makampani kubwereketsa, komanso zambiri za chiwerengero cha ntchito zina ndalama. Ngakhale kuti m'tsogolo zake mawu ndi mfundo mwachilungamo ochiritsira, izo zikusonyeza zolinga za kampani mawu a malonda m'tsogolo, ndiko kuti, zikusonyeza momveka bwino kuti anali wokonzeka dongosolo bizinesi. Pachifukwa ichi, kutenga monga maziko phindu ndi imfa chifukwa USN (chitsanzo chiri musichi), mukhoza amanena mmene osiyana ndi kupatuka mwenimwenimo dongosolo wasenza panthawi imeneyi chitukuko atha kubweretsa kusintha mtsogolo ntchito ndalama za kampaniyo.

Kulemba m'tsogolo mawu ndi chinthu chofunika kwambiri ndi kusanthula ndalama. Chiphunzitso cha kuphunzira ntchito zachuma, ozikidwa pa ntchito koefishienti si odziwika bwino tsiku, koma njira za makolo kugawa chuma statement a chuma ku Russia, pamene ntchito muyezo ya koefishienti, mu namtindi wa milandu musalole kupeza kenako chithunzi zonse za boma la Affairs, monga kuwunika ikuchitika osati mawu Consolidated chuma, komanso chuma kaŵirikaŵiri amasonyeza ndalama leni anakhumudwitsa kathakal AANII. Pachifukwa ichi otchedwa malipoti apadziko lonse amene ali m'munda tikulidziwa mawu a kuwunika, koma inafunika ntchito zida zenizeni mawunikidwe.

Features

mawu kwenikweni predictive kukonzekera zochokera dongosolo bajeti kapena dongosolo bizinesi. Pankhaniyi, poyambira mu nkhani iyi ndi malipoti enieni atsopano bwino pepala tsiku. mabizinesi Small zambiri amakonda kukhala yekha bajeti otaya ndalama Komabe, ngakhale ofotokoza mukhoza Kenako mwatsatanetsatane m'tsogolo mawu.

Ngati gulu lako lili dongosolo bwino anayamba la ndalama, ntchito bwino zikuoneka kuti pa nthawi ndi chimodzi mwa zigawo za dongosolo momwe munakonzera mwina ndalama sikelo pa tsiku lenileni, komanso zotsala za nkhokwe kapena kuchuluka kwa olandila lapansi. Pankhaniyi, njira, malinga ndi zomwe kukafola phindu ndi imfa mawu (chitsanzo chiri musichi), kale akudutsa mwachindunji pansi udindo wa akatswiri mu dera Bajeti. Choncho, anagawira kuchuluka kwa ntchito mu ndondomeko ya drafting lipotilo.

Kodi njira angagwiritsidwe ntchito

Mu namtindi wa milandu mapulogalamu amene imachitika kudzera Bajeti, ndi ntchito kupanga lipoti pa phindu ndi zomvetsa wa ogwira (mwachitsanzo - kupambana). Komabe, tiyenera kupenda mfundo zina za a kukafola m'tsogolo mfundo zochokera budgeted utuluke ndalama monga utuluke:

• Msungidwe ntchito;
• ntchito;
• ntchito zachuma.

Pamene aliyense ulusi ntchito

Pano pali chitsanzo cha kudzazidwa ndi mbiri ya phindu ndi zomvetsa:

Kuyenera zochokera utuluke kuchokera ntchito ntchito. Choncho akatswiri akhoza kupanga phindu ntchito ndi imfa mawu (Mwachitsanzo pamwamba). Otuluka pakuika ntchito mukhoza kupanga molondola kwambiri Mapa zotheka kusintha chuma sanali ziliri pa pepala bwino, pamene utuluke ku ntchito ndalama kupereka mphamvu kulenga kusintha nkhani Mapa pa ndalama iliyonse ndalama komanso ngongole ndi Kuyamikira mu ntchito bwino pepala.

Pofuna kuti zilizonse bwino, muyenera kupeza zokhudza madokotala ananena zawo za malipiro msonkho m'tsogolo, komanso reimbursement misonkho, kuphatikizapo VAT, misonkho pa chuma, ndalama ndiponso zinthu zina zambiri womwenso chitsanzo cha kudzazidwa ndi mbiri ya phindu ndi zomvetsa. Kuwerengetsa msonkho ayenera kugwiritsidwa ntchito mtengo predictive la phindu, kotero kuti kuwafika Mapa bwino, onetsetsani kuti zilizonse phindu ndi nkhani imfa.

Njira ntchito kuti alembe Mapa bwino ndi yeniyeni aliyense kampani, ndi chitsanzo yokonza bwino Mapa zikuphatikizapo chitsanzo akukonzekera nkhani zosiyanasiyana. Kenako tiona zitsanzo za yotani ena a nkhani zofunika kwambiri.

Mapa receivables

Mu ndondomeko ya receivables kulosera ntchito monga maziko mtengo molingana ndi mawu atsopano. Pofuna kulosera zolondola, ntchito katswiri luso kusanthula receivables mu lipoti nthawi yapita, komanso applicable utuluke bajeti ndalama, malingana limatchula za kampaniyo. Ngati m'tsogolo mawu anawakonzera kupambana, ndiye yoyenera kwambiri adzakhala ntchito chitsanzo cha akalozera chimangirizo pa mbali makamaka, ndiye inu mukhoza kukhala ndi kuyambitsa zosiyanasiyana m'tsogolo zizindikiro mu chitsanzo Kulumikizana, zochokera awiri kulowa mlandu.

Kuneneratu Index - ndi mankhwala wamba index wa seasonality ndi kukula index aliyense kotala. Sales kulosera anachita ndi kuchulukitsa malonda leni ikuchitika pa lipoti kotala, chaka m'munsi kwa atathana kuneneratu index.

Pofuna kulosera kukula ndalama, chitsanzo ayenera kugwiritsidwa ntchito, zomwe amaganizira zinthu zingapo, chinsinsi pakati amene ali zotsatirazi:

• zachilengedwe kukula msika;
• zotsatira za kuwonjezeka malonda pogwiritsa ntchito malonda;
• ntchito mphamvu kupanga malo;
• kufooketsedwa ndi makampani kuti akhoza aithamangitse mankhwala ku msika kupikisana;
• mphamvu ya mitengo msika.

Aliyense chinthu ayenera zanyengo payokha, ndipo chiyenera kukhala chitsanzo chake. Izi ndi zomwe zajambulidwa mayunitsi ziwalo malonda, komanso magwero kunja. Komanso, mungathe kulamula kafukufuku katswiri ku makampani apadera kufufuza zikugwira osati msika kulosera kwathunthu, komanso zanyengo gawo lililonse kampani mu msika, ndi mawerengedwe a angapo zizindikiro zina.

Kuwonjezeka Mapa mu mtengo

The Mapa kuwonjezeka mu mtengo wa katundu atathana anatsimikiza mogwirizana ndi dongosolo la ndalama wasenza ndi utuluke ndalama za bajeti. Depreciation adzakhala masamu malinga ndi njira imene anatengedwa mu njira ya kampani. Pamene ntchito njira liniya, zikhoza kugwiritsidwa ntchito wosalira ndi cushioning nthawi yapita, ndipo kenaka kusintha kwa woikidwiratu wa damping poyerekezera malisiti zosiyanasiyana kapena disposals pakati ndalama.

Awa ndi ena mwa zinthu zofunika zingapo, choncho ngati mukufuna bwinobwino kumvetsa mfundo ya kulenga malipoti amenewa, muyenera kuphunzira mmene tingagwiritsire ntchito zida zonse.