Nheyo dzinokosha uye Tsanangudzo Kuita Kuti Ubudirire Mutengesi
Mari inokweretwa kune munhu ane chikwereti, kazhinji iyo yekanda yakazaruka. Kazhinji vatengesi vako kana vatengesi vezvinhu zvako.
NYAYA DZINOKOSHA DZINOKOSHA
Kutengeswa kwezvinhu kana mabasa asiri kuunganidzwa. Mune mamwe mazwi, mari inokweretwa iwe nemutengi wako mushure mokunge vatora zvigadziro kana kuti iwe wakapa zviyero zvako.
ACCRUAL BASIS
Imwe yemhando mbiri dzekuverenga mabhuku (mari uye kuwedzera). Paunenge uchishandisa zvikwereti zvekuverenga kwako, kutengesa kunoshushwa pamutsara wekuwana kwenguva (mwedzi) pavakagamuchira (zvisinei kana pavanounganidzwa), uye mari inoshandiswa munguva yavanenge vauya (pasinei kana iwe wakabhadhara Bill).
ACCRUED MASHOKO
Mari dzinoshandiswa asi dzisina kubhadharwa. Muenzaniso ungadai uri webhadharo.
ZVIMWE ZVINOKUDZIDZWA
Mitsara, mubhadharo, zvikwereti, mari yehupfumi, motokari uye mamwe ose ehurumende uye zvekutarisira mari.
ASSET
Chero chaiva nechimwe chinhu chaicho (chinooneka) kana chakarurama (chisingatauriki) chine mari inokosha. Inowanzobatanidzwa maererano nemitengo (kana mari yakaderera).
BALANCE SHEET
Chikamu chemufananidzo wezvemari t iyo inoratidza hutano hwemari yebhizimisi panguva yakasarudzwa. Inoratidza Imari, Masimba, uye Equityholder's Equity, uye nguva dzose inoenzanisa maererano neAsset Assets = Misha + Equity.
KUTANGA INVENTORY
Inowanzoratidzirwa semari chaiyo yehuwandu hwekutsvaga huripo pakutanga kwekuverenga nguva. Ndiyo nhamba yakafanana neyo Ending Inventory yenguva yapfuura.
CASH FLOW
Nzira inonyanya kukosha yekutarisira bhizinesi duku, Cash Flow inoratidza tHurudzo yemari kupinda uye kunze kwebhizimisi.
Izvo zviri nani mari yako inopera, zviri nani kukwanisa kubhadhara mari uye kubhadhara chikwereti
CASH FLOW BUDGET
Kuongororwa kwemari risiti nemari mari inoshandiswa kwenguva yakareba mune ramangwana, inowanzoitwa pamwedzi wega wega.
KUDA KWEZVAKAITIKA ZVAKATONGWA
Mari yekutora yako (zvinhu) inorongwa nekuwedzera kuzarura kwekutsvaga kune zvigadzirwa pairi, kubvisa kuvhara kwekugadzirisa pamari.
Iyi kuverenga kunogona kusanganisira markdowns kana kutakura.
MASHOKO OKUFANIRA
Asset zvinotarisirwa kutendeukira kune mari kazhinji mukati megore rimwechete. Inosanganisira mari pamaoko, maakaiti anogamuchirwa, uye zvinyorwa zvino.
ZVIMWE ZVINOKOSHA
Zvikwereti zvinokonzerwa kubhadhara mukati memutambo wekushanda umwe (kazhinji gore rimwe). Inosanganisira Maakaiti Anokweretwa, Mazano kana Mahomwe Ebhadharo Anowanikwa, Mari Inowanikwa uye Chikamu chazvino cheDare reMitengo Yakare.
DATING
Zvimwe zvinoshandiswa zvekutengesa zvinyorwa zvitsva zvinowedzera zuva rakakodzera rinofanira kuitwa.
DEPRECIATION
Kunonoka kwekukosha kwezvinhu zvakagadziriswa nekuda kwekubata, kuchema uye / kana obsolescence. Fro muenzaniso, kukosha kwePOS system yako muchitoro chako kuchaderera sezvainosvika makore. Nokuderedza kuwanda kwezvinhu, uri kuchengetedza maonero akajeka pamusoro pezvakanaka pamabhuku ako.
EQUITY
Kuenzanisa chikamu chechikwata chine chikamu chikamu chemugove wekambani; iyo inonziwo "Net Worth". Inotaridzirwa seAt Total Assets minus Total Liabilities.
NYAYA DZEMARI
The Balance Sheet uye Nhepfenyuro yeRitatimendi uye Kurasika inowanzotaurwa nezvayo semashoko ezvemari. Iyi mishumo inoratidza zvose zviripo mune mari yemari panguva yekupera kwekugadzirisa nguva uye kuchinja kwehuwandu hwemari munguva yenguva yekuverenga.
MAZANO AKANYE
Nhaka dzisingatengi kutengeswa kana kushandurudzwa nyore nyore mumari mukati memakore rimwe chete. Mienzaniso yezvinhu izvi inosanganisira kuiswa mazita, fenicha, zvigadziri, maPOS equipment, matanho ekugadzirisa, kana kutakura motokari.
GROSS MARGIN
Kutengesa kuderedza mari yezvinhu zvakanaka. Izvi zvinogona kuverengwa seperesenti kana mune madhora. Dhora rakakura pakuziva mari yakazara inogadzirwa nechigadzirwa chikamu mudu redu asi asi zvikamu zvakakura paunenge uchifananidza zvikamu mukati mechitoro.
GROSS MARGIN PERCENT
Gross Margin madhora akaparadzaniswa neZvitsva. Imwe nzira iri nyore yekugadzirisa sezvo iri mu% nepamadhora.
GMROI - GROSS MARGIN YOKUDZIRWA PASI INVENTORY INVESTMENT
Iyi kuverenga inobatsira kubudirira kwako kwekutsvaga nekuenzanisa kuti zvakadini zvinodzoserwa muGross Margin Dollars ye dollar imwe neimwe yakashandiswa mukugadzira.
Ndiyo Gross Margin Percent x Sales / neAverage Inventory Cost. Iyo inonyanya kubatsira kana ichifananidza imwe yekutengeserana muchikwata kune imwe.
MITAMBO ANOFANIRA
Kufanana neGross Margin, iyo yakawanda yemari inosara mushure mekutengeswa kweMari Yakatengeswa inodzingwa kubva kutengeswa kwako. Kazhinji, iyi kuverenga kunosanganisira COGS yakazara saka inotakura uye inopenya uye shrinkage inosanganisira. Iko mafungiro epamusoro ehutano hwako hwebhizimisi kana uchifananidza mwedzi nemwedzi kana gore gore rose.
INCOME STATEMENT
Chikamu chekutaura kwemari inoratidza kushanda kwebhizimisi kwenguva yakati. Inowanzoti P & L (purogiramu uye kurasikirwa) Chirevo
INITIAL MARKUP
Mari yacho yakawedzerwa kune mari yekutengesa kutsva kuti uwane pamba yekutanga yekutengesa. Somuenzaniso, Mari = $ 50 uye Retail Price = $ 100 zvinoreva IMU i $ 50. Inogonawo kufananidzwa se%.
INVENTORY TURNOVER
Ratio kuenzanisa kuti kakawanda yako yakawanda inoshandiswa inotengeswa uye inoshandiswa mukati mei nguva yakatarwa. Inotaridzirwa seZvitsva / Average Inventory (kana uri kushandisa mutengo wekutengesa) kana COGS / Average Inventory (kana uri kushandisa mari) Inotarisa zvikuru nemhando nekutengeserana. Zvakanakisisa kuenzanisa nevamwe mune bhizinesi renyu.
KEYSTONE
Nguva inotaura nezve Initial Markup (IMU) ye50%.
KUVAKA
Kuenzanisa chikamu chechikwata chinyorwa chemadhora, zvinhu zvose zvinokweretwa nebhizimisi.
KWENGUVA-TERM VIABILITIES
Zvikwereti zvinokonzerwa kubhadharwa makore anopfuura kubva zvino.
MARKDOWN
Kupera mukutengesa kwekutengesa kwekutengesa. Semuenzaniso, kana iwe uchifanira kutengesa zvinhu zvekutengesa zvishoma kudarika iwe iwe pakutanga wakaronga kuti ubvise zvinyorwa. Nekufananidza, zvinoratidzirwa zvinowanzobatana sepakati yekutengesa kwematare.
MARKUP
Misiyano iri pakati pekutengesa mari kwechigadzirwa uye mutengo wayo wokutengesa.
NET KUSHANDISA ZVIMWE
Net sales minus net Zvinotengeswa Zvinotengeswa zvisingashandisi mari yekushanda. Kazhinji zvinopesana, izvi hazvina kufanana neNet Profit (ona pasi apa)
Nenzira yekupedzisira mutsara wekupedzisira pane Revenue Statement (P & L) inoratidza Purogiramu Yakawanda kubva kuZvitsa kudarika ZVOSE mari (Mashandiro ekushandisa, mitero, kuderedza uye kuregera.)
NET WORTH
Musiyano pakati pehuwandu hwehuwandu hwenyika huri kutapudza zvikwereti.
MAZANO OKAPERWA
Inotsanangura zvikwereti zvenguva pfupi kana kwenguva refu zvebhizimisi uye hazvirevi Maakaiti Abhadhara.
OCCUPANCY MAZUVA
Inosanganisira mari yekuchengetedza kusanganisira nzvimbo inowanzochengetedzwa (CAM), kugadziriswa, kubhadhara, uye zvishandiso.
SVIRA-TO-BUY
Nzira yekutsvaga yekutsvaga inotarirwa nekutarisirwa kwekutengesa uye inoda kuongororwa mutengo wokubhadhara kwezvikamu zvakasiyana zvekutengesa, madhipatimendi kana kushanda kwose.
KUSHANDISA MAZVIMBO
Kwete-kutengesa mari inoshandiswa nebhizimisi; inogona kuve yakarongeka sekutengesa Kutengesa, Mahomwe Ekubhadhara, Maitirwo Emitemo, nekuderedza.
PROFIT
Iko mari inobvisa zvose zvakabatanidzwa mari.
INOFANIRA PASI MITATI PERCENT
Nhamba yezvemari iyo inoratidza chikamu chemari yekutanga yekutengesa madhora yakasara mushure mokunge mari yose ichizivikanwa. Inotaridzirwa seMubhadharo usati watora mitero / Kutengeswa.
INOFANIRA NOKUTAURA NATATU
Inowanzozivikanwa seP & L , iyo chikamu chekutaura kwezvemari inoratidza mitsva yekushandira kwenguva yakatarwa. Izvi zvinodanwawo seMutero Wechirongwa.
PROFORMA
Kuongororwa kwakajeka kunoratidzira kufungidzirwa kwemari kwehutano semugumisiro weurongwa hwebhizimisi. Inotarisirwa nemabhengi ose paunenge uchitsvaga chikwereti.
RATIO ANALYSIS
Kudzidza kwehukama pakati pezvikamu zvakasiyana zvemari yemari yekambani. Yakafanirwa kufungidzira simba rekambani rine simba uye utera.
Dzokorora PAMUSORO YOSE MASHOKO
Akaverengwa seNet Pfumi pamberi pemitero / Nhumbi Dzose. Inotora purogiramu sehuwandu hwezvinhu zvacho zvose.
KUVENGA ZVINOKUDZIDZA
Chiverengero chine chokuita nemari yakabatanidzwa mukutengesa zvinhu zvako uye kwete COGS ivo pachavo. Inosanganisira mubhadharo (mibairo, mabhonasi kana makomisheni), ane chokuita nemitero yebhadharo uye mushandi anobatsira. Inofanirawo kusanganisira kuparadzira uye kutengesa mari.
SHRINKAGE
Misiyano iri pakati pehuwandu hwekuenzanisa kunoratidzwa mumabhuku uye chaiyo chaiyo yekuenzanisa kana kuverengwa. Izvi zvicharatidzawo kuba. Zvakanakisisa kuenzanisa kune zvimwe zvipfeko munharaunda yako. Icho chiri pasi chiri nani.
KUSHANDISA KUNYIKA
Mari yakawanda inogona kuwanika kuitira kuti isangane nematambudziko emari ikozvino painozofanira. Izvi zvinotarirwa nokutora zvinhu zvako zviripo uye kubvisa matambudziko ako aripo.