Poyerekeza mawunikidwe bwino. bwino pepala - chitsanzo. mawunikidwe bwino

Analytical bwino nthawi ntchito kuphunzira kapangidwe ndi mphamvu ya kusintha kampani ndalama malo. Pezani kovuta. Chifukwa chaichi, muyezo loyambirira, lomwe munasindikizidwa ndi nkhani osiyana ndi lowonjezera ndi zizindikiro za mphamvu ndiponso dongosolo. Pankhaniyi, zambiri kusunga mawonekedwe yoyambirira ya kapangidwe bwino pepala: mwachindunji kuonetsetsa panopa ndipo sanali panopa katundu ngongole ndi likulu chilungamo, kuyanjana kwa zakambidwa pa chuma ndi ngongole. Analytical bwino ndi zothandiza kwambiri chifukwa timatha kukonza kuwerengetsera anapanga kudziwa zimene zisinthe zachitika mu udindo chuma cha gulu, kudzatunga mfundo zimene magwero kuti atulukira cha kuchuluka kwa ndalama zatsopano ndi zimene chuma kupatula ndalama.

Ntchito ya mawunikidwe bwino

Poyerekeza Kupenda mawunikidwe bwino amapereka deta kupanga aziona zingapo zinthu:

- adziwe kuchuluka kwa chuma panopa ndipo sanali panopa, kusintha chiŵerengero awo, komanso m'mabuku awo a ndalama;

- Nkhani zimene amakula msanga mayendedwe, ndiponso momwe anthu awo pa kapangidwe bwino pepala;

- chiwerengero cha chuma imene nkhani olandila ndi inventories;

- kufalitsidwa kwa akutenga ndalama wokhwima ndi zina magawo;

- adziwe kukula kwa gawo la chilungamo ndi mmene bungwe angathere.

Analysis mawunikidwe bwino zolinga zinthu, zomwe Molingana ndi dziko lalikulu, ndipo amene chiwerengero zimasiyanasiyana stepwise. Cham'mbali ndi ofukula kusanthula mphamvu ya kapangidwe ndi zikuchokera katundu limachititsa kukhazikitsa kukula kwa wachibale ndipo mtheradi kuchuluka kapena kuchepa katundu wa kampani alipo komanso mitundu payekha.

Matenda a zachuma mkhalidwe wa banki gulu

Poyerekeza mawunikidwe bwino ndi osavuta kupeza kuchokera ku gwero mwa ntchito zake zowonjezera mphamvu ndi dongosolo kuphatikana zikutanthauza malangizo banki malonda nthawi mofanana. Monga magawo chofunika cha kusanthula izi ziri motere:

- mfundo Mtheradi wa onse zinthu za bwino pa chiyambi ndi chimaliziro cha nthawi zina;

- kulemera zenizeni za zinthu payekha mu pepala bwino pa chiyambi ndi chimaliziro cha nthawi ya malipoti;

- ubwino wachilengedwe kusintha;

- ziwerengero mtheradi mu machulukidwe ndi;

- kuchuluka kusintha chiyambi cha nthawi;

- zizindikiro za mphamvu ya kusintha kapangidwe bwino pepala;

- mtengo wa gawo limodzi kukula kwa nkhani iliyonse ndi okwana muyezo pepala.

Poyerekeza mawunikidwe bwino ali ndi ena chisanadze akonzedwa chilinganizo chimene zikuwoneka ngati izi:

Net mwini ndalama = mwini ndalama Gross - kuyenda chuma.

Ngati ife tione chitsanzo cha bwino mawunikidwe, mawonekedwe ake zikuphatikizapo:

- m'madanga 3-8 ndi zizindikiro dongosolo la;

- Basi 9-17 muli zizindikiro ntchito;

- chintchito 12-20 - zizindikiro za structural bwino okamba.

mawu olembedwa

Mu mizati 3-5 kakunena za kukula mtheradi wa katunduyo ndi zotsatira za bwino magawo pachiyambi ndi mapeto mukufuna kuti tisanthule. M'minda ya 6-8 anasonyeza kulemera zenizeni, komanso kufunika kwa zotsatira za nkhani pa chiyambi ndi mapeto a nthawi. Udindo 9-11 muli deta pa kukula mtheradi zigawo ndi nkhani nthawi kusanthula kale. M'minda 12-14, inu mukhoza kuwona kusintha mu miyeso yeniyeni ya zedi wa nkhani nthawi mukufuna kuti tisanthule. Udindo 15-17 muli kusintha makhalidwe mtheradi wa zolemba ndi magawo a nthawi poyerekeza. Minda 18-20 amaoneka kusintha kuchuluka makhalidwe mtheradi kwa bwino zotsatira.

Poyerekeza-mawunikidwe bwino pepala: katundu

Kapangidwe ka gawo ili tichipeza mitundu yambiri ya katundu: si kupeza ndalama, ndalama kuyenda.

banki ngongole bwino pepala - mwini (aakulu) ndi ndalama yobwereka. Mu mzere osiyana, malo bwino, ndi mwini ndalama - ukonde.

Poyerekeza mawunikidwe bwino ndi chidwi chifukwa zimathandiza kulimbitsa mwina moyenera anapezazo, zomwe zambiri opangidwa ndi katswiri mu review koyamba. Mu tebulo kaŵirikaŵiri yokutidwa ndi nambala yaikulu magawo zofunika zomwe mphamvu ndi statics za moyo ndalama ya gombe malonda. Analytical bwino, zomwe tebulo lili deta zofunika zikuphatikizapo magawo kuti ndi okwanira pochititsa kusanthula ofukula ndi yopingasa. Woyamba amalola kudziwa chiwerengero cha ukonde, ndipo lachiwiri ndi kudziwa wachibale ndipo mtheradi kusintha kukula kwa zolemba munthu kwa nthawi yeniyeni.

mwayi wa njira

Poyerekeza mawunikidwe bwino zimathandiza kuti:

- Kusiyanitsa mitundu udakali chabe ntchito, kuti aone digiri kufunika mu dongosolo okwana;

- kugwiritsa ntchito osiyana mapepala bwino kwa kutsatira kayendedwe ka zatsalira;

- azindikire ndi digiri ya kusintha lonse kwa mitundu ina ya wotuluka banki;

- mmene zinthu komanso mlingo wa chikoka pa kusintha mphamvu ya nkhani pa zokolola, bata, ndipo ntchito profitability liquidity banki;

- azindikire amene banki kapena kampani nyonga zawo ndi amene ali nawo;

- kuonetsetsa chuma ndi siyana: ndalama, kuyenda ndi madzi;

- anafalikira kukhwima makasitomala ndalama zomwe zatchulidwa a gawo a.

Mu kukafola kusintha kapangidwe mu ngongole ndi chuma zikuoneka kuti mumakumbukira nthawi za zotsatira za magwero ena monga chinsinsi otaya ndalama, komanso kudziwa malangizo a ndalama zawo.

Kodi ntchito zonse?

Chilengedwe kunja imene ntchito za mabungwe ngongole, ndi zonse kusintha. Zimenezi zimafuna banki kuti yankho loyenera la Ngopambana, komanso zambiri mozama kusanthula ndondomeko zazikulu za citukuko ndi chuma, chitukuko koposa njira yatsopano mapangidwe mankhwala zotsala ndi kupereka zina bungwe makasitomala. Cholinga cha mabanki nthawi zonse chikhumbo kudzakhalire latsopano msika zofuna, msika wokonzeka chifukwa chokhwima zotsatira za yogwira mpikisano, makamaka amene amagwirizana ndi kusintha chidwi mitengo.

Zinthu zamakono zovuta wochita malonda banki afunika kwa kukonzanso wa kasamalidwe mfundo mabungwe kukongoza dera. Tsopano ndi malo zingamuthandize kwambiri monga kasamalidwe njira ndi ndalama mabanki. Komabe, pa siteji ya kutsiriza ndi chitukuko. Mbali zimenezi kale anatha kunena kutchire a banki, ndi thandizo lawo n'zotheka kuonetsetsa tichepetse ubale omwe amakhudza zolinga njira ndi zolinga za mapangidwe ndalama ndi ntchito zawo.

Kuchokera pamwamba pa zonse tinganene kuti kasamalidwe ndalama dongosolo ulemerero ndi dongosolo la miyeso kasamalidwe kuti Atengedwa yoyenera m'gulu kapangidwe kuonetsetsa Timeliness ndi kupitiriza kwa otaya magalimoto ngongole, amene umalimbana mtendere wa mabungwe a banki pa profitability ndi chitetezo cha m'munsi gwero makasitomala onse ndi ogwira .

Njira kupanga poyerekeza mawunikidwe bwino

kuwunika nthawi zonse umachitikira ndi imodzi mwa njira akufuna pansipa:

- mwachindunji pa muyezo, osati kusintha zikuchokera chisanadze bwino zinthu;

- by anapanga kusindikiza a poyerekeza bwino pepala, amene adzakhala aggregated Kodi homogeneous mu zikuchokera zinthu za bwino pepala zinthu;

- pakompyuta zina kusintha pa kufufuma index ndi loitanirana zina mwa zolemba mu chofunika zigawo zachuma. Kukonzekera bwino poyerekeza zachuma amaloledwa kuchokera ku gwero mwa nkhani osiyana kusindikiza ndondomeko komanso zazikulu ndi zizindikiro structural enaake.

Mayiko njira iyi kuti bungwe ndi consolidates kuwerengetsera kawirikawiri ikuchitika ndi akatswiri pa familiarization koyamba ndi muyezo. Analysis wa poyerekeza mawunikidwe bwino imachititsa nambala yaikulu zizindikiro zosonyeza statics ndi mphamvu ya gulu la mawu a zachuma. Izi zikuphatikizapo ofukula ndi yopingasa zizindikiro kusanthula yomweyo imene kulandira deta ndi makhalidwe a udindo panopa ogwira ntchito mu mawu a zachuma. Njirazi ndi monga:

- kusonyeza okwana mtengo wa katundu wa bungwe, umene uli pansi mzere;

- mtengo wa katundu kuyenda, lomwe liri okwana a chigawo choyamba;

- mtengo wa m'manja, kuonekera pa mapeto a chigawo chachiwiri;

- kufunika m'matangadza, ndiye chuma kufalitsidwa chuma;

- kuchuluka kwa ndalama mwini wa kampani zokambidwa pa mapeto a chigawo chachitatu cha bwino;

- kuchuluka kwa ndalama abwereka, kuchuluka komwe kumaoneka pa zotsatira za zigawo wachinayi ndi wachisanu;

- kuchuluka kwa ntchito likulu, kusiyana amamvekera zotsatira za chigawo choyamba ndi chachitatu.

Net ntchito likulu kuoneka ngati item osiyana ndi aggregated bwino pepala ndi limanenedwa ngati chiwerengero cha chuma panopa kuti ndalama kudzera likulu ntchito. index Izi amadziwika mlingo wa liquidity, amene amaupereka lofunika kwambiri. Net ntchito likulu kusiyana analandira pakati pa katundu ndi ngongole pa mphindi. Wapatali kwa amakhala ndi index, ndi wolimba ndi udindo ndalama za bungwe.

Analysis mawunikidwe bwino ayenera kukhala ndi mankhwala mokakamizidwa chidwi kuti kusintha mu chiwerengero cha kukula kwa ntchito zazikulu chuma okwana mitengo kukula kwa chilungamo ndi ngongole ndiponso ubwenzi wawo, komanso nkhani olandila ndi sonyezani.

Khola ndalama zopezera kumalo a ntchito limodzi ndi kuwonjezeka mu gawo la likulu ntchito, komanso amadwala kukula kwa chilungamo poyerekeza yobwereka. Pankhaniyi, receivables ndi payables pafupifupi pa mlingo chomwecho.

Mfundo yaikulu ya kusanthula yopingasa a ogwira ntchito ndi kumanga chiwerengero chofunika matebulo mawunikidwe, kumene mtheradi zizindikiro bwino ayenera lowonjezera ndi zizindikiro za mphamvu. Katswiri Mzimuyo mlingo wa loitanirana. Iyi ndi njira ina Nkofunika kudziwa mtendere wa kampani ndi malo ake ndalama.

Ntchito bwino mawunikidwe

Nthawi zambiri, kwa kusanthula kunja sikokwanira ndithu bwino pepala muyezo. Pankhaniyi amaloledwa kugwiritsa ntchito chisindikizo. yachokera wake, tiyenera kusintha wopangidwa mu loitanirana kapena disaggregation, komanso kupatulira wa bwino ndi kusunga okhwima angapo malamulo ofunika:

- ayenera kunyamula mtengo weniweni wa chuma sanali woyamba;

- mtengo wa katundu zikusinthira (inventories, receivables, kupezeka ndalama) ndi ngongole (ngongole ndi nkhani sonyezani) kuti kusintha ndi ndalama kuti sanali m'gulu muyezo pepala kwa zifukwa zina.

Kusiyana chifukwa pakati pa mtengo wa katundu ndi ngongole akhoza kusintha kudzera mwa mwapadera Nkhani mawunikidwe bwino, dzina lake "anasonkhanitsa likulu." Iwo ophatikizidwa kwathunthu mitundu yonse ya zolowa zomwe zasungidwa, ndalama ndalama, nkhokwe polenga phindu, kugwiritsa ntchito ndalama ndi zinthu zina muyezo pepala. Choncho, ngati ife nkhani za momwe cheke bwino, Dziwani kuti ichi pepala anapereka zonse zimene kampani ali anakwanitsa kupeza nthawi yake kuli. Pankhani katundu privatized, kuchokera pamene kukhazikitsidwa. Mukhoza kuwona bwino pepala, chitsanzo chomwe chili m'munsimu.

Kapangidwe akhoza ankaona zogwira mtima, ngati muyezo zizigwirizana ya muyezo motere:

- chiwerengero cha chuma kapena ngongole, mwachitsanzo pepala malire chikuyembekezeka kuwonjezera pa mapeto a malipoti nthawi poyerekeza ndi chiyambi;

- chuma Current ayenera incremented ndi mayendedwe mofulumira kuposa sanali woyamba;

- chilungamo kampani ayenera kuposa ngongole ndiponso kukula mphamvu Kodi upambana kukula mlingo wa ngongole likulu;

- payables ndi receivables ayenera incremented ziri mayendedwe yemweyo;

- zikutanthauza kuti kufalitsidwa chuma mwini ayenera zinapeza malo okhala kuposa 10%;

- muyezo ayenera kukhala wopanda zomvetsa lamaliseche.

mfundo zingapo

Choncho, ngati tikambirana bwino kumalo a ntchito, chitsanzo cha Yehova amene akambidwa apa, izo ziyenera kuti ndi mankhwala mawunikidwe a zimayambitsa ndi zigawo za kuchuluka kapena kuchepa kwa ena magawo zizindikiro angazindikire vulnerabilities mu ntchito zachuma komanso wa gulu lirilonse. Izi zimafuna kuika ziwalo zosiyanasiyana za kuika lonse deta.

Poganizira muyezo, chitsanzo cha Yehova amene akambidwa apa, mukhoza kuona mphindi osiyana. Amaganiza kuti kuchepetsa okwana kwa nthawi, amene amaona pa mphindi, ndi pangano kuchepetsa zolowa chuma kampaniyo, chomwe nthawi zambiri chifukwa cha insolvency kampani. Ndipo nthawi zina ndi kuchepa kwa zolowa wa kampani ndiye chifukwa cha insolvency ake. Zimenezi zitha mtima chifukwa cha kusanthula mwakuya:

- kungabweretse kuchepetsa wa kufunika zosungunulira ntchito, katundu ndi ntchito za bungwe;

- misika sachita popanga zipangizo, zipangizo kapena mankhwala theka-kusasanyiwa, malingana ndi kuchuluka kwa kampaniko;

- pa yogwira makope zachuma pang'onopang'ono nawo nthambi, ntchito "nthaka", lokonzedwa ndi a "kholo" kampani.

Kudziwa chofunika poyerekeza mawunikidwe bwino. pozindikira pa mosavuta kupanga yowerengera oyenerera amene ati awulule mfundo zonse zofunika za kampaniyo. Mu kusanthula kukula bwino pepala kwa nthawi chofunika kuganizira zotsatira za kusintha kuwerengera za chuma mapulani ngati kuwonjezeka phindu sikudalira pa chitukuko cha ntchito mafakitale. Izi zimaonetsa bwino, chitsanzo chimene chikuoneka panopa. Chinthu chovuta kwambiri kuganizira zotsatira za kufufuma, koma popanda kudzakhala kovuta kuti mfundo iliyonse okhazikika ngati kuchuluka panali chifukwa cha muyezo pepala okwana kuchuluka mtengo wa chotsirizidwa mchikakamizo cha kufufuma, kapena kumasonyeza patsogolo ntchito zachuma komanso ya gulu.

kumasulira

Poyerekeza kusanthula muyezo, ndicho dongosolo udindo, limakupatsani chimodzi mwa zifukwa lalikulu mtendere ndalama kampani. Mwachitsanzo, kuwonjezera chiwerengero cha ndalama zokha kudzera gwero aliwonse timapitiriza mwanzeru ndalama. Anapitiriza phindu mu nkhani iyi mwina bwino gwero la kubwezeretsa likulu ntchito ndi kuchepetsa yochepa ngongole ngongole kwa wokongoza.

Ngati ife tione mmene anasintha kapangidwe ka chuma cha kampani, ndipo mukhoza kupeza zofunika kwambiri. Makamaka, kuchuluka kwa chiwerengero cha ntchito likulu chuma nthawi zambiri kumasonyeza kuti mapangidwe dongosolo la chuma cha mafoni, amene angadwale mlingo zolowa la kumalo a ntchito. Gawo la chuma panopa akhoza kukopeka ndi ogula malonda kukongoza, mankhwala kusasanyiwa, ntchito ndi gulu la ntchito, bulanchi ake ndi receivables otsala, kusonyeza kuti leni immobilization wa gawo ili la likulu ntchito za ndondomeko yaikulu yopanga. Mukhozanso kulankhula za lopinda kupanga maziko. Ntchito dongosolo linalake la mlandu mwina kupotoza ziyenera weniweni wa chuma lokhazikika.

Choncho, poyerekeza mawunikidwe bwino anakhala chida chofunika kwambiri ndi wamphamvu kudziwa zikuchitika wa kumalo a ntchito. Angakuthandizeni kudziwa osati bata chuma, komanso ntchito zina zofunika ya mphindi. Pa nthawi, sindiye amapanga poyerekeza mawunikidwe bwino pepala pamanja, chifukwa ichi pali kale wokonzeka ma akawunti. Katswiri ndi yabwino kwa ntchito ndi mfundo zina.