Kunyange zvazvo mapurogiramu emakombiyuta nedzimwe shandisi zviripo, kuita izvi zvinotengesa mashekeri maitiro iwe pachako unoda kuziva nemaitiro.
Iyo inowanzoshambadzira maitiro ekutengesa maitiro ekutengesa kutengesa, kuyera kutengesa kushanda, kutsvaga kubhadhara, uye kubatsira kusimbisa mazano emitengo ndeaya anotevera.
Acid-Test Ratio
Ichi ndicho chiyero chekuti bhizinesi rinogona sei kusangana nemitoro yemazuva ekupedzisira emari kana kutengesa kwakangoerekana kwamira. Chinangwa chekuverenga ichi ndechekuona kuti nyore sei kambani inogona kushandiswa uye inobatsira masangano emari ekugadzirisa chikwereti. Izvo zviri nyore kuvhara, pangozi shoma kubhangi kana muzvikwereti zvemari. Zvitoro zvekutengesa zvinogona kunge zvakanyanyisa asidi-kuongororwa kwemaitiro pasina kuve pangozi. Semuenzaniso, mugore rekusvitsa rapera munaJanuary 2017, Wal-Mart Stores Inc.'s acid-test ratio yaiva 0.22, nepo Target Corp yaive 0.29, iyo yakaenzana neyero ye 0.86 ne 0.94, maererano.
Acid-Test Ratio = Current Assets - Inventory ÷ Nhasi Masimba
Average Inventory
Izvi zvinogona kufungidzirwa nokutora mutengo wechinhu uye kubvisa zvidhakwa, pamwe nemutoro uye mitero.
Ivhareji inowanikwa nokuwedzera kutanga kwemari yekuenzanisa kwemwedzi wega wega pamwe nekugadzirisa mari yekupedzisira kwemwedzi wapfuura munguva. Kana kuverenga kwegore, zviparadzanisa ne7. Kana kuverenga kwegore, zviparadzanisa ne 13. Heino mubhadharo muenzaniso: kana mutengesi wezvokupfeka ane chiyero chekutengesa $ 100 000 uye mari yezvinhu zvakatengeswa inodarika $ 200,000, iwe iwe ungagovana $ 200,000 ne $ 100,000 kukupa chiyero che2: 1, chinogona kuratidzirwa se 2 chete.
Avhareji Inventory (Mwedzi) = (Kutanga KweMwedzi Inventory + Kupera KweMwedzi Inventory) ÷ 2
Kuputsa-Kunyange Kuongorora
Ichi ndicho chinangwa mune bhizimisi rako rekutengesa umo kutengesa kuenzaniswa nemari. Hapasi purofiti uye hapana kurasikirwa. Semuenzaniso, kune imwe nzvimbo yekutengesa, rendi inogona kunge yakafanana pasinei nenhamba yemakamuri akatengeswa.
Kuputsa-Kunyange ($) = Zvigadziriswa Zvinodhura ÷ Gross Margin Percentage
Contribution Margin
Uyu ndiwo musiyano pakati pese wekutengesa mari uye zvese zvakasiyana-siyana mari. Mukutengesa, chikamu chakakwana chemazana chinoonekwa sechipo chekugovera mazana . Iyi inobatsira ruzivo rwekusarudza kana kuwedzera kana kubvisa michina nekuita zvisarudzo zvekutengesa.
Mupiro Margin = Kutengeswa Kwese - Kuchinja Kwemari
Mari Yezvinhu Zvakatengeswa
Uyu ndiwo mutengo wakabhadharwa kwechigadzirwa, pamwe chete chero mari yakawedzerwa inodiwa kuti uwane zvigadzirwa mukutora uye kugadzirira kutengesa, kusanganisira kutumira nekugadzirisa. Iyi nzira yakarurama kwazvo-mberi, uye iri nyore kwazvo kushandisa uye inoshanda mune imwe yakaderera-volume, yakadhura-yega-yega-yekutengesa mafomu.
COGS = Kutanga Inventory + Kutenga - Ending Inventory
Gross Margin
Izvi zvinongova musiyano pakati pechinhu chinodhura uye mutengo waunotengesa. Semuenzaniso, kana Chekuita A uye B vane zvimwe zvakatengeswa, asi Chengetedza yeAA yepakati yemakumi mashanu ezana uye muchengeti weBhengi weBhishopu ndeye 55 muzana, zviri nyore kuona kuti chikafu chiri kukura zviri nani.
Marginal Margin = Kutengeswa Kwese - Mari Yezvinhu Zvakanaka
Marginal Gross Return to Investment (GMROI)
GMROI kuverenga kunobatsira vatengi pakuongorora kana mari yakakwana yakakwana inowanikwa nemitengo yakatengwa, kana ichienzaniswa nekutsvaga kwekutsvaga mune zvinyorwa zvinotarisirwa kuti zvive nemari yakawanda yemadhora. Somuenzaniso, kana homwe yako ine yekutengesa mabhiriyoni e $ 1 mamiriyoni pagore pamusana pekutsvaga $ 500,000, izvo zvingava zvakanaka. Asi $ 1 Mamiriyoni pamusana pekutsvaga $ 200,000 (kunyange zvisingawanzoitiki) zvingave zviri nani.
GMROI = Marginal Marginal $ ÷ Average Inventory Cost
Initial Markup
Pakutanga mararamiro ( IMU ) kuverenga kunotsanangurira mutengo wokutengesa mutengesi anoisa chimwe chinhu mudura rake. Zvimwe zvezvinhu zvinoshandisa kutanga kwekutsvaga chiratidzo, kukwikwidzana, kushambadzira kwemusika, kutarisirwa kwemashoko, uye kuonekwa kwekodzero yemutengi, kutumidza zvishomanana.
I niti al Markup% = (Kuwedzerwa + Kuderedza + Kubhadhara) ÷ (Net Sales + Kuchengeta)
Inventory Chikwata (Stock Turn)
Kunyanya, ndiyo nguva dzakawanda panguva imwechete yekarenda mutengesi anotengesa uye anotsiva anotengesa zvinyorwa zvayo ndokuisa panzvimbo iyo (turnovers) yekuverenga. Inotaridzwa sezvinotevera:
Kudhindwa = Kutengesa Nhamba ÷ Average Retail Stock
Margin
Iyi ndiyo mhindu yemari yakawanda bhizinesi rinowana kana chinhu chiri kutengeswa. Semuenzaniso, kana iwe uchibhadhara $ 15 mujira rega roga uye iwe uchitengesa kune vatengi kwe $ 39, marita ako ekutengesa akaenzana ne $ 24.
Margin% = (Mutengo Wokutenga - Mari) ÷ Mutengo Wokutengesa
Net Sales
Nhamba yekutengesa ndiyo nhamba yekutengesa inoumbwa nebhizimisi mushure mekuderedzwa kwekudzoka, zvipo zvezvinhu zvakakanganiswa kana zvishayikwa, uye chero zvikwereti zvakabvumidzwa. Semuenzaniso, kana kambani inotengesa zvakadzama $ 1 mamiriyoni, kutengesa kutengesa kwe $ 10 000, zvipo zvekutengesa zve $ 5,000, uye zvidzidzo zve $ 15,000, ipapo iyo yekutengesa kwematare ye $ 970,000.
Net Sales = Sales Zvizere - Kudzorera uye Zvikwereti
Vhura kuNotoro
OTB ndiyo musiyano pakati pekutsvakurudza kwakawanda kunodiwa uye kuti yakawanda inowanikwa sei. Izvi zvinosanganisira kushandiswa kwemaoko, kutenderera, uye chero ipi zvayo inorayirwa. Semuenzaniso , mutengesi ane nhamba yekuverenga ye $ 150 000 musi waJuly 1 uye akaronga $ 152,000 kuguma-kwe-mwedzi yekuenzanisa kwegore raJuly 31. Zvakatengeswa zvekutengesa ndeye $ 48,000 ne $ 750 muzvigadziriswa. Nokudaro, mutengesi ane $ 50,750 Zivhura kuNotenga pane zvekutengesa.
OTB (rekutengesa) = Kutengeswa kwakagadzirirwa + Kugadziriswa kweMararamiro + Kugadziriswa KweMwedzi Inventory - Kugadziriswa Kwemwedzi Inventory
Kutengesa kweChite Square
Zvinotengeswa pamakumbo mana ezvakakosha zvakanyanya kushandiswa pakugadzirisa mabhuku ekutenga. Iyi data inogonawo kuverenga kudzoka kwekutsvaga uye inoshandiswa kutsvaga renti panzvimbo yekutengesa. Kana uchiyera kutengesa pamakumbo mana, funga mupfungwa kuti kutengesa nzvimbo haisi kusanganisira nzvimbo yekuchengetera kana chero nzvimbo iyo michina isingaratidzi.
Kutengesa neChite Square = Kushandisa Net Sales ÷ Maziso Emavara Okutengesa Nzvimbo
Sell-Through Rate
Ichi chiyero muenzanisi wehuwandu hwekutsvaga mutengesi unogamuchirwa kubva kune mugadziri kana mutengesi kune izvo chaizvoizvo zvinotengeswa uye zvinowanzoratidzwa se peresenti. Net sales inowanzoreva chinhu chimwe chete asi nemhando dzese.
Kutengesa-Kupera% = Zvimwe Zvakatengeswa ÷ Units Received
Stock to Sales Ratio
Izvi zvinotarisa kutanga-kwe-mwedzi-kushamba kune nhamba yekutengesa kwemwedzi. Chinokosha chinotora ndechokuti chiyero ichi mamiriyoni emwedzi.
Stock-to-Sales = Kutanga KweMwedzi Stock ÷ Sales for the Month