Kuverenga nekushandiswa kweAverageverage Collection Period
Liquidity of Accounts Receivables
Ivhareji yekuunganidza nguva inoudza bhizinesi bhizimisi kuti kuve kwekuchengetwa kwemari yakabhadhara mari . Inopa ruzivo nezvekambani yematokiti emitemo .
Bhizimisi bhizimusi anogona kuongorora kuti sei kambani yekwereti yekambani inoshanda kuburikidza nekuongorora mavhareji ekuunganidza nguva.
Heino chirevo chekuverenga mavhareji okuunganidza nguva:
Average Collection Period (# kwemazuva) = Maakaiti Anogamuchirwa / Kweretesa Kutengesa / 365
Heano muenzaniso. Fungidzira imwe yakasimba ine nhoroondo dzinogamuchirwa pairi bhadha re $ 8,960. Chikwereti kutengesa, kubva pasitatimendi rekuwana mari , chaive $ 215,600. Heino chirevo:
ACP = $ 8,960 / $ 215,600 / 365 = mazuva gumi nemashanu
Izvi zvinoreva kuti, paavhareji, vatengi vanobhadhara chikwereti chekwereti mazuva ose gumi nemaviri. Sechikonzero chekuenzanisa, fungidzira zvakare kuti gore rakagara risati rasvika, pakati pekuunganidza nguva yekambani iyi yaive nemazuva makumi maviri. Izvi zvinoreva kuti yakadonha nemazuva mashanu gore pagore, uye inowanzovhara nguva yakavandudzwa kubvira gore rakapfuura.
Average Collection Period
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 รท 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 inogamuchirwa munguva iyi inogona kuongororwa nekuverenga zvikwereti zvinogamuchirwa pakutanga kwekanguva uye maakaiti anogamuchirwa pamagumo emakore, ndokuzoparadzanisa 2.
Mazhinji emabhizinesi anogara achiverenga maakaiti anogamuchirwa akakurumbira, dzimwe nguva vhiki nevhiki uye 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.