The mtengo pachaka likulu ntchito: chilinganizo kwa mawerengedwe a muyezo

The katundu wa kampani - mtengo mtengo chuma kuonetsetsa ndondomeko kupanga. Chuma zovuta za kampani kumaphatikizapo sanali panopa katundu (nyumba zaboma ndi kupanga zida, makina, galimoto), komanso likulu ntchito, dongosolo limene pali ngati zinthu monga:

• ndalama pa nkhani dzanja ndi banki;

• inventories - katundu ndi zipangizo, zipangizo, mankhwala chopangidwa, katundu zogulitsa ndi inventories ena;

• receivables receivables kuti adampereka komabe salipidwa ntchito / mankhwala;

• ndalama yochepa ndiponso zinthu zina.

chuma onse panopa akhala anapeza mu gawo lachiwiri la pepala bwino ndipo anawaona ndikuwatenga ngati pankhani, mwachitsanzo. E. nawo zisinthe.

M'nkhani Kukhala lingaliro monga mtengo pachaka ntchito likulu. Tidzaphunzila mmene kuwerengera chithunzi ichi ndi chomwe chimatanthauza.

chuma Current kupanga mu pepala bwino

Monga kale Buku wolowezana chuma panopa anasonkhana mu gawo lachiwiri la lipoti Bo-1. Mtundu uliwonse wa katundu anatumizidwa mzere yake:

▪ 1210 - Inventories;

▪ 1220 - VAT pa kupeza chuma;

▪ 1230 - udindo amangawa;

▪ 1240 - chipsyepsye. ndalama;

▪ 1250 - Cash, zofanana ndi ndalama;

▪ 1260 - Other.

Total mtengo chomaliza cha chuma panopa opezeka mu mzere bwino pepala 1200. Iwo amasonkhana phindu mtheradi amakhala kampani aliyense udindo wa chiyambi cha nthawi anakonzeratu za analyte ndi mathero ake. Mtengo accountancy wa chuma pa pepala bwino amatchedwa buku.

Onyamula katundu

Chuma yosanthula kuchuluka onyamula zochokera zolinga kafukufuku. Mwachitsanzo, pamene kuli kofunikira kupeza kukula kwa bwino kwa chuma wonse kapena gawo wachina chilichonse payokha, kuti aone mphamvu (kuchuluka kapena kuchepa mu mtengo wa katundu) ndi zochokera tikayerekezera kanjedza Mtheradi kwa mumakumbukira nthawi za mmene ntchito likulu pa tsiku linalake. Kuwonjezera pa ogwiritsa mkati mfundo likupezeka mu mfundo zachuma, makampani ndiwo akuyenera kudziwitsa ogwiritsa osiyanasiyana akunja - oyambitsa, angongole, inshuwalansi akuda, ndalama, powapatsa zosiyanasiyana zambiri, kuphatikizapo kupezeka kwa katundu.

Kodi phindu la mtengo buku

Zofunika kwambiri zokhudza phindu buku la chuma mu kusanthula ntchito chuma kampani - chida chachikulu mumayesto yopanga ndi mkhalidwe wachuma wa kampani. Kugwiritsa index izi masamu koefishienti kwapakati:

▪ kubwerera pa katundu amene amasankha kukula kwa phindu udachita pa chilichonse ruble padera mu kugula zipangizo ndi kupanga;

▪ kakatundu zolowa, kuonetsera mphamvu ya ntchito zawo.

Poyerekeza mfundo koyamba ndi womaliza, kupeza ndalama Economist akhoza kutengapo maganizo za kuchuluka kapena kuchepa kwa chiwerengero cha kufalitsidwa katundu mawu ndalama kwa nthawi anakonzeratu, kudziwa mfundo wachibale amakhala ntchito kukula kwa mzera uliwonse wa Chigawo chachiwiri zinthu monyanyira. Komabe, kanjedza yekha kupereka uthenga kupezeka pa chuma kwa tsiku lenileni, si nthawi zonse kusonyeza chithunzi chenicheni, chifukwa moyo wa mphamvu ogwira ntchito sali yemweyo, ndipo zimabweretsa kugula m'goli ndi kumwa likulu ntchito Mwachitsanzo, mu makampani amene amadalira m'zinthu nyengo. Nkokoma kwambiri kudziwa chikhalidwe cha chuma kapena nthawi yochepa kuwerengera zizindikiro monga mtengo pachaka ntchito likulu. Mtengo wa index izi masamu yopangira ndi kuchuluka kwa kuwerengetsera zachuma.

N'chifukwa chiyani kudziwa mtengo pachaka likulu ntchito

Mwatsatanetsatane kusanthula za kusintha kapangidwe ndi zikuchokera katundu, kuphatikizapo likulu ntchito, N'zosatheka kuwerengetsa kufunika pafupifupi pa chuma kwa chaka. Monga masamu ndi mtengo pachaka ntchito likulu? Akatswiri amanena kuti bwino bala 1200, ndipo ngati n'koyenera kuthetsa iliyonse mtundu umodzi wa chuma, monga m'matangadza, - malo lolingana kwa mzere. The mawerengedwe ndiyo njira motere:

- _{kumanyazi ndi m'nyozo} = O (O _N + O _k) / 2,

kumene D _N - kuchuluka kwa kufalitsidwa njira chiyambi cha nthawi kusanthula wa O _kwa - kumapeto kwa nyengo 2 - chiwerengero cha nthaŵi.

Mwachitsanzo mawerengedwe

Taganizirani chitsanzo cha mmene kuwerengera phindu avareji chuma zikusinthira (chilinganizo muyezo). ziriri ndi kuperekedwa mu Table bwino mfundo za ntchito likulu.

Table zizindikiro za chuma atsopano a kampani ya 2016

zizindikiro	mzere kachidindo	pa December 31, 2015	pa December 31, 2016
nkhokwe zipatso	1210	5200	5450
VAT pa kugula katundu	1220	242	210
receivables	1230	510	620
ndalama	1250	2460	3020
Total 2 bwino gawo	1200	8412	9300

Ife kuwerengera phindu chilinganizo pamwamba, pa maziko a deta bwino:

About _{kumanyazi ndi m'nyozo} = (8411 + 9300) / 2 = 8856 zikwi. Pakani. - pafupifupi chaka chuma zikusinthira (mzere mu muyezo pepala 1200) anakwana 8856 zikwi rubles ..

Pogwiritsa ntchito chimodzimodzi mawerengedwe aligorivimu kudziwa mtengo pachaka zakuthupi kufalitsidwa chuma (zikwi rubles.) The maudindo awa.

▪ m'matangadza (p 1210.) - The _{kumanyazi ndi m'nyozo} = (5200 + 5450) / 2 = 5325 zikwi Pakani..

▪ VAT pa zipangizo anagula - About _{kumanyazi ndi m'nyozo} = (242 + 210) / 2 = 226 zikwi Pakani..

▪ olandila - O _{kumanyazi ndi m'nyozo} = (510 + 620) / 2 = 565 zikwi Pakani..

▪ ndalama - About _{kumanyazi ndi m'nyozo} = (2460 + 3020) / 2 = 2740 zikwi rubles ..

The mtengo pachaka likulu ntchito, zomwe mawerengedwe chilinganizo ukufanizidwa pa kafukufukuyu ntchito kuwerengera koefishienti chuma kusonyeza vuto la ndalama, mlingo wa bata, ndi kudziwa chifukwa (zabwino ndi zoipa), chimene chinapangitsa kusintha. Kutengera pa zomwe anapeza mfundo zoyendetsera ofufuza kampani pa kasamalidwe zina za zinthu zomwe zilipo.

Tikutsata ndondomeko za ankatha kuwerengetsera kuchuluka pafupifupi

inanso masamu akutanthauza mfundo zimene pafupifupi index mtengo ndi kuchuluka ambiri, masamu ndi kuchuluka kwa mfundo pa instants osiyana kapena pa intervals osiyana nthawi. Mu masamu, izo ntchito kudziwa mlingo ambiri mndandanda nthawi. The accountancy pafupifupi kuchuluka kwambiri akulongosola kuchuluka kwa kalembera munthu mu nthaŵi. The mawerengedwe ndiyo njira motere:

Pa _{kumanyazi ndi m'nyozo / hr} = (½ × O ₁ + O ₂ + O ₃ + .... + D _{× N -1} ½) / N-1 kumene

Pa - mosamala anapatsidwa tsiku, N - chiwerengero cha nthaŵi.

Yowerengera wa pafupifupi kuchuluka

Tikaonanso Mwachitsanzo zokambidwa pamwambapa, ife yothandiza phindu gwero deta ya kufufuza kumayambiriro kwa mwezi uliwonse:

- ngati January 1 2016 - 5200 zikwi rbl..

- February 1 2016 - 4960 zikwi rbl..

- March 1, 2016 - 5460 zikwi rbl..

- April 1 2016 - 5530 zikwi rbl..

- May 1 2016 - 5360 zikwi rbl..

- June 1 2016 - 4980 zikwi rbl..

- July 1 2016 - 4890 zikwi rbl..

- August 1 2016 - 4780 zikwi rbl..

- September 1 2016 - 4980 zikwi rbl..

- October 1 2016 - 5180 zikwi rbl..

- November 1, 2016 - 5450 zikwi rbl..

- December 1 2016 - 5550 zikwi rbl..

- ngati January 1 2017 - 5450 zikwi rubles ..

Ife kuwerengera zikutanthauza kuti inventories kuchuluka pa maziko itatu iriyonse m'chaka 2016:

• Q 1. Pa _{kumanyazi ndi m'nyozo / hr} = (1/2 × 5200 + 4960 + 5460 + ½ × 5530) / 4-1 = 5261,66 zikwi Pakani..

• Q2. Pa _{kumanyazi ndi m'nyozo / hr} = (1/2 × 5530+ 5360 + 4980 + ½ × 4890) / 4-1 = 5183,33 zikwi Pakani..

• Q3. Pa _{kumanyazi ndi m'nyozo / hr} = (1/2 × 4890 + 4780 + 4980 + ½ × 5180) / 4-1 = 4931,66 zikwi Pakani..

• Q4. Pa _{kumanyazi ndi m'nyozo / hr} = (1/2 × 5180 + 5450 + 5550 + ½ × 5450) / 4-1 = 5438,33 zikwi Pakani..

Choncho, ambiri kukula m'matangadza kwa Q1 ndi 5261,66 RUR kwa mphindi 2 - .. 5183,33 TH opaka, 3 Mphindi - .. 4931,66 RUR, mphindi 4 - .. 5438 33 chikwi. opaka. Kusanthula mndandanda n'zosangalatsa kumva, zachuma akhoza amachitsimikizira pamaso m'matangadza aliyense kotala kukhazikitsa mphamvu ya kusintha, malingana ndi ntchito ya kampani kapena makampani gawo. Kuwerengetsa pafupifupi kuchuluka mtengo analandira mfundo chinkafunika, ndithu bwino. mfundo zimenezi zimagwira ntchito kuwerengetsera chuma, kupereka ntchito zimathandizadi kwambiri. Izi ndi zofunika makamaka owerenga mkati - kasamalidwe kampani. ogwiritsa kunja yokwanira zizindikiro mtheradi kufunika buku la chuma.

Mawerengedwe a zolowa chiŵerengero

Generalising chizindikiro cha ntchito ndalama Kukhazikika mukukonzeratu ku kampani ndi zolowa chiŵerengero wofotokozedwa kukhala chiŵerengero cha zolowa (ndalama) Mtengo avareji chuma zatsopano chaka:

K _{r Mukhoza / r Mukhoza} = Q: Pa _Wed, kumene B - Revenue, ndi _OECD - pachaka mtengo wogwira ntchito likulu. Ndondomeko ikusonyeza chiwerengero cha kusintha yotentha ndi chiyerekezo bwino ndalama padera mu chuma pano mu kupanga ndondomeko.
Pogwiritsa ntchito chitsanzo cha pamwamba, ndi supplementing ndi mfundo phindu ndi imfa chifukwa kuchuluka kwa ndalama (.. 326 000 zikwi rubles), kuwerengera zolowa chiŵerengero:

K _ndime = 326 000/8856 = 36,8 nthawi, mwachitsanzo. E. chaka A padera mu maofesi kupanga kuchuluka kwa bwino pafupifupi kutembenuka 36,8 nthawi.

Komanso, zolowa ndi masamu mu masiku, T. E. Iwo adzadziwa kuti masiku angati kampani adzalandira chimaposa wofanana index, monga mtengo pachaka ntchito likulu. Yowerengera imagwiridwa malinga ndi njira:

- K _{r Mukhoza / tsiku} = 365 / K _{r Mukhoza / p.}

Kuti _{Rev / tsiku} = 365 / 36.8 = 9.92 masiku amafuna kampani kupeza ndalama kuchuluka kwa ndalama pafupifupi ntchito likulu kwa chaka.

Mtengo weniweni umene koefishienti ndi

Pakuti mfundo zolowa sanapezeke mfundo zofanana muyezo. Pendani koefishienti ambiri mu mphamvu kapena poyerekeza ndi makampani ofanana makampani. Tingaonenso yekha kuti otsika kwambiri chiŵerengero limasonyeza kudzikundikira kwambiri za kufalitsidwa chuma zipatso, amene ayenera mwakhama kwambiri kuposa kuonjezera liquidity wa chuma.