Vazhinji vatengesi vekutengesa vane P & L kubva mubhuku ravo kana kuti accountant; zvisinei, havakwanisi kuongorora iyo data kana vachigamuchira; ivo vanongoriisa kunze mudura.
Kune vakawanda vatengesi vandinoshanda navo, havazivi kuti vangaverenga kana kududzira sei data.
Range yeP & L Statement vs. Balance Sheet
P & L inotarisa kwenguva pfupi yenguva mazuva makumi matatu. A Balance Sheet , kune rumwe rutivi, anotarisa nguva yakareba yenguva kazhinji kota yegore kana gore. A Balance Sheet ndeyekuverenga kwehutano hwedu hwemari panguva yemushumo. P & L mharidzo yekuti wakaita sei pane imwe nguva. Pamwe chete, mabhuku aya anogadzira zvinyorwa zvemari yako.
Zvimwe Zvikamu zveP & L Statement
Mutsara wokutanga paP & L yako ndeyeRenzira. Izvi zvinomiririra kutengesa kwese kwekutora nguva. Kakawanda kunonzi "top line" nhamba ndiyo kuverenga kwekutengesa zvakashata pasina kubhadhara. Net Sales ndiyo mutsara unoratidza kutengesa kwako kwechokwadi sezvo inoderedza zvinhu zvakadai sezvikwereti uye zvimwe zvikwereti kubva kumutsara wepamusoro.
Chikamu chinotevera cheP & L ndecheMari .
Muchikamu chino, inobhadhara mari yako yose yekushandisa shamba. Inowanzoputsika muzvikamu kana nhovo dzemhando dzemari. Semuenzaniso, Mari Yezvinhu Zvakatengeswa ( COGS ) inoratidza izvo zvinyorwa zvinodhura iwe kuti uuye nazvo. Ichi chikamu chinosanganisira kutakura uye chero upi zvake hwepamberi inodhura iwe wawakagamuchira kubva kune mutengesi.
Chikamu chinotevera ndechokushandisa mari (OPEX) iyi inorondedzera zvakadai sekubhadhara, zvishandiso, uye kubhadhara. Chikamu chinotevera ndechekuderedza. Izvi zvinodhura ndezvipi zvezvinhu zvako nemidziyo. Kazhinji, paunenge uchitenga zvinhu, iwe unofanira kuideredza nguva.
Funga nezvemotokari yako, kana iwe uchitenga iyo $ 30k iyo inotanga kuderera kusvika pakadenga kana iwe ukaitengesa makore matatu gare gare, iwe ungangowana $ 18k iyo. Izvozvowo ndezvechokwadi chekutengeserana kwako. POS system yawakabhadhara $ 10k nekuti haina kukodzera $ 10k makore mashanu kubva ikozvino. Zvechokwadi, nekombiyuta, zvingasava zvakakosha chero chinhu!
EBIT neEBITDA
Nhauriro paP & L yako ndiyo inogona kuvhiringidza. Nenguva yekutanga paunoona shoko iri, richaratidza Revenue kudusera Mari; zvisinei, isu tichiri kufanira kuongorora mamwe mazwi ekuverenga. Akaunti yako inogona kuwana tsanangudzo yakawanda uye kuratidza mutsetse unonzi Mitsva Pamberi Mitero (EBIT). Izvi zvinoratidza izvo dare rako rakagadzirwa chikamu ichocho chikwereta.
Kuita kuti iwedzere kuvhiringidza (kwete chaizvoizvo, yakanyatsojeka) mutsara unotevera unonzi Mawaniro Asati Anofarira, Mutero, Kuwedzerwa, nekuAmerica (EBITDA). Iyi inoratidziro kunze kwemadhora ekuderedza. Sezvo kuora kwenyika hakusi mari chaiyo inobva kubhuku rako, nhamba iyi inonyatsofanotaura nezvehutano hwebhizimisi rako.
Net Profit
Pakupedzisira, tinosvika kune "pasi" uye tinoverenga Nheyo Nema (dzimwe nguva inonzi Net Income.) Ichi ndicho chigumisiro chekupedzisira kwezvose zviri pamusoro apa. Iyi ichokwadi mari yaunowana kuti uise muhomwe yako semuridzi.
Imari uye Mari Inosanganisira vs. Cash Flow
Heino chikamu chinoodza mwoyo cheP & Ls kana zvasvika pakushandisa doro rako rekutengesa - vanotaura nyaya yemari uye mari, asi kwete kubuda kwemari. Mari inoyerera inokosha mukutengesa. Unofanirwa kukwanisa kubhadhara zvikwereti zvako mwedzi mumwe nomumwe. P & L icharatidza kuti mari yako yakaita sei mari, asi kana uine Payable yakakura (mabhizimisi kune vatengesi vako nezvekutengesa) P & L haingaratidzi izvozvo.
Izvi zvinoratidzwa paB balance Sheet. Semuenzaniso, kana iwe wakatenga madhora ane $ 1 000 kubva kune mutengesi uye mutengesi akakupa mazuva makumi mapfumbamwe ekufambidzana (mazuva 90 okuripa,) kutengesa kwezvikanda izvozvo kwaizoratidza pamutengo wako wemari.
Asi sezvo iwe usina kubhadhara chikwereti ichocho, mari yaunayo mubhangi kubva kutengesa ingasakwanika kuvhara chikwereti. Mukutengesa, mari ndeye mambo uye P & L haina kukuudza nezvemari.
Saka mumuenzaniso wekupedzisira, yako Balance Sheet ingaratidza mari yekutengeswa inoratidzirwa mune mari yako iri muruoko, asiwo chikwereti chaunofanira kubhadhara nokuti chakaratidzirwa munyaya dzekubhadhara. Nokudaro apo P & L yako ichakuratidza kuti iwe wakaita mari pakutengeswa, iyo Balance Sheet icharamba ichiratidza kuti iwe unokwereta mutengesi saka unoita sewe iwe usina kuwana mari - zvisinei kwete zvakanyanya-sezvo yakabvisa zvaunokwereta.
Handigone kukuudza nhamba yezviitiko zvandakagadzika patafura kubva kune mutengesi uyo aishamiswa neizvi. P & L's avo vanoti vanobatsira, asi havagoni kubhadhara zvikwereti zvavo. Chengetedza mari inoyerera zvakanaka uye izvi hazvingazoitiki kwauri. Shandisa P & L kuti uongorore kushanda kwako, asi yeuka zvauri kukuudza uye zvisingakuudziri .