Chii Chinonzi Average Collection Period Ratio?

Ivhareji yekuunganidza nguva yehuwandu, inowanzoderedzwa kusvika "kuenzanisa nguva yekuunganidza" inotumidzwawo se "chiyero chemazuva kusvika kutengesa chiripo." Icho chiyero chemazuva chinotora kambani kutora maakaiti ayo anogamuchirwa. Mune mamwe mazwi, izvi zviyero zvemari ndeyveruzhinji yenhamba inoshandiswa kuchinja mvumo yekuwana mari. Chirongwa chemasvomhu chekuongorora chiyero chekuunganidza chikoro chiri nyore asi chinoda kuunganidza mamwe mazano ezvemari kutanga.

Average Collection Period Ratio Calculation

Chirevo chekuverenga chiyero chekuunganidza nguva yezviyero ndechekuti:

Mazuva Mazuva x Avhareji Makambani Anogamuchirwa ÷ Net Credit Sales = Mazuva Ekuunganidza

Paunenge uchishandisa mavhareji ekuunganidza nguva yehuwandu yehuwandu hwemazuva, nhamba yemazuva inogona kuva gore (365) kana zita rekuverengera gore (360) kana imwe nguva nguva, chero bedzi imwe dheta - mavhareji emarenda anogamuchirwa uye net net credit sales - pedza nhamba imwechete yemazuva.

Ivhareji yemari inobhadharwa panguva ino inogona kuongororwa nehuwandu hwemabhuku anogamuchirwa pakutanga kwekanguva uye maakaiti anogamuchirwa pakupera kwenguva, zvino kugoverwa 2. Zvizhinji zvebhizimisi nguva dzose zvinotarisa maakaiti anowanikwa zvakakosha, dzimwe nguva vhiki nevhiki kazhinji pamwedzi. Kwemazuva akawanda ekuverenga, mavambo ekutanga uye ekuguma kweakarenda anogamuchirwa anogona kuwanika mumashoko ekuwana mari kana kuti kuwedzera maawa ega ega ega anogamuchirwa emakore egore, ayo anowanikwa pachiyero chemashizha .

Net yekutengeserana kwekutengeserana inongova yose yezvikwereti zvose zvekutengesa zvishoma kudzokorora zvakadzoka panguva iyo iri mubvunzo. Muzviitiko zvizhinji, iyi yekodzero yekutengesa chikwereti chikwata inowanikwawo kubva pakero rekambani.

Chigumisiro chekuverenga ndicho chiyero chemazuva pakati penguva iyo chikwata chekutengeswa chinotanga kusvika chikwereti chekwereti chikabhadharwa.

A Kushanda Muenzaniso Wekuverenga

Somuenzaniso, ngatitaurire kuti pakutanga kwegore rayo gore ra2016, Kambani, Inc. yakave nemakambani anogamuchirwa anokwana $ 46,000. Pakupera kwegore iroro, mabhuku ayo anogamuchirwa akaenzana ne $ 56,000. Pamusoro penguva imwecheteyo, mambure ekukweretesa kwematare - kutengesa kwekutengesa kunodzokorora - kwakawana $ 600,000.

• Kuwedzera mavhesi okutanga anogamuchirwa makumi mana nemakumi mana nemakumi mashanu ekugadzirisa nyaya dzinogamuchirwa makumi mashanu nemakumi mashanu nezviuru makumi mashanu nezviviri. Kuparadzanisa 2 kunokwana 51,000, iyo inowanikwa maakarenda anowanikwa munguva yegore rimwe rekuverenga.
• Kuwedzera mavhareji anowanikwa (51,000) nemazuva 365 akaenzana 18,615,000
• Kuparadzanisa 18 615 000 nekutengesa kwematare evanhu 600 000 yakaenzana nemazuva 31,025, iyo inowanikwa mazuva ezuva kubvira pazuva rechikwereti kutengeswa kusvikira bhadharo yakasarudzwa inounganidzwa.

Kukosha kweAverageverage Collection Period Ratio

Kuziva kero yekambani yekuunganidza nguva yehuwandu hwechikwata ichipa iwe unopfuura rimwe runyanzwisiso rinokosha mubhizinesi rako. Kunyange zvakadaro, inofanira kududzirwa pamwe nekunyevera.

Chimwe chinhu, kuva nechinangwa chiyero chinoda kushandurwa zvakaenzaniswa . Mukuenzanisa nemakore akapfuura, bhizinesi rekodzero yekuunganidza zvarinowana zvinowedzera - mazuva-kusvika-kuunganidza chimiro chiri kutsika - kana chiri kuwedzera?

Kana ichi ndicho chekupedzisira, zvinoreva kuti maakarenda enyu anogamuchirwa ari kurasikirwa nehuwandu uye iwe unogona kutora matanho akanaka ekudzosera ichi chiitiko.

Iwe unofanirwawo kuenzanisa purogiramu yako yekwereti yekambani nemazuva mashoma kubva pane chikwereti kutengesa kuunganidzwa kwemazana ekutengesa kuti utonge kuti zvakasimba sei zvauri kuita. Kana muvhareji wekuunganidza nguva, somuenzaniso, mazuva makumi mashanu, asi chikwata chekwereti chekambani ndechekuunganidza mari inowanikwa mumazuva makumi matatu, iyo dambudziko. Asi kana muvhareji wekuunganidza nguva mazuva makumi mashanu uye chirongwa chekubhadhara chikwereti hachina mazuva gumi, izvo zvakanyanya kuipa; vatengi vako vari kure zvikuru nekugara nemvumo yechikwereti yemitemo uye izvi zvinoda kutarisa purogiramu yako yekwereti yakasimba nekuisa matanho ekuchinja mamiriro acho, pakati pavo:

• Kutsigira chikwereti chinodiwa
• Kuita zvikwereti zvinyorwa zvakajeka kune vatengi vako

• Kutanga nguva yekutsvaga mushure mekunge nguva inenge yakasarudzwa inokonzerwa netsiva, yakadaro 2/10 / netsiva 30, iyo inenge 2 muzana yekutengesa kana yakabhadharwa mumazuva gumi, uye mubhadharo wakakwana nekuda kwemazuva makumi matatu
• Kupinza zvakanakisisa kutevedza pane mazita ekunyadzisa
• Kubhadhara kunobvumirwa kune chikwereti pane zvakaitika kare kare