Icho Chimiro Chichienderana Nayo Nyaya Yakarongwa Izvo
Kuenzanisa kwemazana-mashizha ekutsvaga mazwi ekutsvaga kunotsanangura mutsara wega wega pamutsetse wekusvika sepakati yekutengesa.
Kana uine gore rinopfuura rimwe remari yemari, unogona kufananidza zvinyorwa zvemari kuti uone kufambira mberi kwako kwemari. Rudzi urwu rwekuongorora ruchaita kuti iwe uone kuti mari inoshandiswa sei uye kushandiswa kwezvinhu zvakasiyana-siyana zvinoshanduka kubva kune rimwe gore kuenda kune rinotevera.
Kana iwe uchiratidza zvinhu zvekutora mari sehuwandu hwekutengesa chikwata, zviri nyore kuenzanisa mari uye mari uye kunzwisisa nheyo yemari yekambani. Kuenzanisa kwemajairo akaenzana ndiyo chigadzirwa chakanakisisa chekuenzanisa makambani akasiyana-siyana kana kuenzanisa makore akaenzana ezvinyorwa zvekambani imwechete, semuenzaniso unotevera.
Kuenzanisa kwemajairo akaenzana hakusi sekunyatsorondedzera shanduko yekuongorora kushandiswa kwemaitiro Izvo hazvipi kupa dhidhi yakakwana kune dzimwe sarudzo dzakakosha dzekusimudzira. Kune mameneja emabhizimisi maduku vasina ruzivo rwakanyanya mune zvedzidzo mune zvemari, zvisinei, kuongorora kwakananga kunopa nzira iri nyore kuti vaongorore zvinyorwa zvemari.
Analysis of Revenue for XYZ, Inc.
Zvinyorwa zviviri zvekuwana mutafura iri pasi apa, yeZXYZ, Inc., ndeyegore ra2011 ne2012. Ngatimbotarisa tione kuti XYZ, Inc. yakaita sei mumakore maviri aya.
Chokutanga, tinoona kuti kutengesa kwakawedzerwa kubva muna 2011 kusvika muna 2012, saka pakutanga ndiyo chiratidzo chakanaka cheZXYZ. Zvinenge zvakanaka kuti uzive kutengesa kutengesa.
Nokutarira chirevo chemari, iwe unogona kuona kuti kutengesa kwakachinjwa ne $ 110,000, kubva pa $ 1,000,000 kusvika ku $ 1,110,000. Sezvo isu tiri kuenzanisa kuenzaniswa kwemazana, tinoda kuwedzera kwekutengeswa kwekutengesa kunonzi sezana. Nzira yekuverenga chiyero chekukura ndeyotevera:
Growth Rate = Chigumo Pakuguma Kwegore - Kukosha Pakutanga รท Kukosha Pakutanga Kwegore X 100
iyo iri munyaya iyi ndeyokuti:
Growth Rate = $ 1,110,000- $ 1,000,000 / $ 1,000,000 X 100 = 11% .... kutengesa kwakawedzera 11% kubva muna 2011 kusvika 2012
Kuongorora kweMari ye XYZ, Inc.
Chokutanga, mari yezvinhu zvakatengeswa kubhizimisi rebhizimisi yakawedzera kubva muna 2011 kusvika muna 2012. Mari yekutengesa inowanzosanganisira mari yekutsvaga uye mari yekutenga kwezvinhu zvakagadzirwa nekambani. Chimwe chikonzero mari yezvinhu zvakatengeswa yakakwira ndeyekuti kutengesa kwaenda, asi heino kusiyana kwakakosha.
Izwi rinowanzopiwa mari rinowanikwa rinoratidza kuti chiyero chekutengesa mari yezvinhu zvakatengeswa chakakwira zvakare. Izvi zvinoreva kuti mari yekubhadhara mari uye zvakatengwa zvakasimuka. Izvi zvinoratidza kuti iyo firimu inofanira kuedza kutsvaga zvinhu zvehutori pamutengo wakaderera uye kuderedza mari yayo yakananga kana zvichibvira.
Nheyo inotevera pane zvinyorwa zvese zvemazana zvatinowana zvatinoda kuongorora ndezvekushandisa purogiramu kana mari yekuwana mari isati yatorwa uye yekuteresa (EBIT).
Nzira yekushanda ndiyo imwe yenhamba dzinokosha dzinogona kuongorora nokuti inoratidza hutano hwebhizimusi rekambani yebhizimusi.
Mabhizimisi ose anofanira kutengesa chimwe chinhu, kana basa kana chigadzirwa. Mari inowanikwa kubva pakutengesa zvigadzirwa zvavo kana maitirwo anozozviratidza mukushanda kushanda. Kana iri kupera, izvo zviri munyaya yeXYZ, Inc., izvo zvinoreva kuti pane mari shoma kune vagovana uye kune zvimwe zvinangwa izvo hutungamiri hwakasimba hunoda kubudirira. Inotariswawo zvakanyanya nevakweretesi (semabhengi) pavanoongorora kambani yekwereti.
Munyaya yeXYZ, Inc., kubhadhara mari yakaderera kubva ku17% muna 2011 kusvika ku7,6% muna 2012. Icho chidonho chikuru mugore rimwe chete. Tinogona kuona zvikonzero zvekuderera. Chokutanga, mari yezvinhu zvakatengeswa yakadonha. Vose vachitengesa uye mahofisi mari uye kuderedzwa kwakasimuka.
Iyo yakasimba ingangodaro yatenga zvimwe zvitsva zvakagadzirirwa . Kuendesa kwekutengesa kunogona kunge kwakakonzerwa nekubhadhara vashandi vatsva vanotengesa.
Pfungwa inotevera yekuongorora ndeyekushambadzira kwekambani kusingashandisi mari yakadai sekubhadhara mutengo. Mari inoshandiswa inobhadhara pane chikwereti chekambani. Nyaya yemari inotora mari haina kutitaurira kuti chikwereti chine chikwereti chakadii, asi sezvo kuora kwekuwedzera kwakawedzera, zvine musoro kufunga kuti iyo firisi yakatenga zvinhu zvitsva zvakagadziriswa uye yakashandiswa chikwereti mari yekuita. Mari inoshandiswa yakawedzera semugumisiro. Izvo zvakasimba zvingadaro zvatenga zvitsva zvitsva zvakashata panguva isina kukwana sezvo mari yazvo yezvinhu zvakatengeswa yakanga ichikwira panguva imwecheteyo.
Zvadaro, tinotarisa purogiramu yematare yakasimba. Net profit yakaderera kubva pa8,4 muzana yekutengesa kusvika 2.4 muzana yekutengesa. Iko kukura kunoshamisa kwegore rimwe uye, kana kambani ine vane shareholders, ichavasiya vachibvunza mibvunzo yakakanganisika. Icho chiratidzo chakajeka kune vatungamiri kuti inoda kuwana rubatsiro pamari inowedzera yezvinhu zvakatengeswa pamwe nekuwedzera kwekutengesa mari uye mari yekushandisa mari . Kana pane chero zvinhu zvakasarudzwa zvingatengeswa, vatungamiri vanofanira kufunga kuti vanovatengesa kuderedza zvose kuderedza uye kutora mari kune chikwereti. Izvi zvinofanira kubatsira zvinyorwa zvavo zvakafanana zvekuwana mari muna 2013.
Kukura Kwemajairo Akaenzana kweXYZ, Inc.
| Income Statement | 2011 | % | 2012 | % |
| Net Sales | $ 1,000,000 | 100% | $ 1,110,000 | 100% |
| Mari Yezvinhu Zvakatengeswa | 500,000 | 50% | 650,000 | 58.5% |
| Purogiramu Yakawanda Inobatsira | $ 500,000 | 50% | $ 460,000 | 41.5% |
| Kutengesa & Kudzora Mari | 250,000 | 25% | 265,000 | 23.9% |
| Kuora mwoyo | 80,000 | 8% | $ 110,000 | 10% |
| Basa rekushandisa (EBIT) | $ 170,000 | 17% | $ 85,000 | 7.6% |
| Kufarira | $ 30,000 | 3% | $ 40,000 | 3.6% |
| Makomborero Asati Aita Mitero | $ 140,000 | 14% | $ 45,000 | 4% |
| Mitero (.40) | $ 56,000 | 5.6% | $ 18,000 | 1.6% |
| Net Income | $ 84,000 | 8.4% | $ 27,000 | 2.4% |