Kwose kukanganisa kunogona kutungamirira kune zvinetso zvakakomba zvemari.
Hupenyu Hwechokwadi Muenzaniso Wezvakanyorwa
Uchishandisa bhizinesi duku rebhari, ArtCraft Pottery, zvigadziro zvebhadhati semuenzaniso wedu, tichashandisa mashoko anotevera kuti tive nehuwandu hwezvigadzirwa zvekutenga bhajeti:
Izvi zvikamu zvebhajheti zvehuumbi zvinofanira kubudiswa mune imwe neimwe yezvikamu zvina zvinotevera: 1,060, 1,260, 1 600, uye 1 800. Kuti uverenge zvinhu zvako zvakananga kutenga zvigadziro, iwe unotanga nokuongorora nekunyora yako unit unit. Mumuenzaniso weArtCraft Potter, phari yakajeka iri $ 3 pamuniti uye zvinhu zvinoshandiswa kuisa muumbi wehari - pano zvakasvibiswa kuti "marara" - i $ 0.20 pamusi wega. Pane imwechete-unit unit, fekitari inoda imwe pound yevhu nemashizha mashanu evara kuti ibudise chikamu chekupedzisira.
Mutemo weArtCraft wePubyori ndewekuti ave ne10 muzana yezvinotevera zvekugadzira zvido zvekugadzira pakugadzira zvinyorwa. Uyu mutemo unoshandura zvigadziro zvako zvekushandisa nokuti iyi 10 muzana inopera yekugadzirisa inofanirwa kuongororwa mubhajhini.
Ifekitari ine mapaundi 58 evhu uye 390 ounces yevarairi muruoko rwaJanuary 1. Pakupera kwegore, zvakagadziriswa magumo ekutsvaga ndiwo mazana mapaundi evhu uye 530 ounces emuvara.
Kuenzanisa Kupedzisa Kwekupedzisira kweClay uye Kuratidza Kwezvikwata 2 ne3
Nhanho yekutanga mukugadzirira bhadharo yemari yemari ndeye kushandisa ruzivo urwu kuti uverenge kuguma kwekugadzira ivhu uye ruvara rwezvigaro 2 ne3.
Danho rechipiri nderokugadzira zvakananga zvigadzirwa zvekutenga bhajeti yevhu nevhu.
- Kupedza Inventory ivhu, Quarter 2 = 0.10 (1,600 units X 1 unit clay) = 160
- Kupedza Inventory ivhu, Quarter 3 = 0.10 (zvikamu 1 800 X 1 unit clay) = 190
- Kupedza Inventory color, Quarter 2 = 0.10 (1,600 units X 5 ounces) = 800
- Kupedza Inventory color, Quarter 3 = 0.10 (1 800 units X 5 ounces) = 900
Iwe zvino une zvikamu zvechikamu chimwe nechimwe kugadzira ivhu raunoda. Iwe unogona kuona, zvisinei, kuti kana chigadzirwa chakanga chakanyanya kuoma uye chaida zvakawanda zvakasiyana-siyana zvishandiso, izvi kuverenga zvaizova zvakakura. Muchienzaniso ichi chiri nyore, tine ruzivo rwekuverenga zvinhu zvakananga zvekutenga mabhizimusi, izvo zvinoratidzwa pasi apa mumutauro.
ArtCraft Pottery Nyaya Dzose Kutenga Budget *
Tafura yacho yakagadzirwa kubva pazvikamu zviviri zvakaenzaniswa zvekuenzanisa iwe unogona kuziva:
1. Zvishandiso Zvitsva Zvinotarisirwa Kugadzirwa + Ending Inventory = Zvipfeko Zvose Zvinowanikwa
2. Zvose Zvipfeko Zvokushandisa Zvinotarisirwa - Kutanga Zvishandiso Zvishandiso Zvokushandisa = Zvishandiso Zvitsva Zvakatengwa
| Quarter | |||||
| Clay for Pottery | |||||
| Clay | 1 | 2 | 3 | 4 | Gore |
| Units to Be Produced | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| Kutungamira Zvinhu Ne Unit | x1 | x1 | x1 | x1 | x1 |
| Zvido zvekugadzira | 1,060 | 1,260 | 1,600 | 1,800 | 5,720 |
| Anoda Kupedza Inventory | 126 | 160 | 180 | 106 | 106 |
| Total Needs | 1,186 | 1,420 | 1,780 | 1,906 | 5,826 |
| Pashoma: Kutanga Inventory | (58) | (126) | (160) | (180) | (58) |
| Zvinhu Zvakananga Zvokutenga | 1,128 | 1,294 | 1,620 | 1,726 | 5,768 |
| Mutengo wevhu | x $ 3 | x $ 3 | x $ 3 | x $ 3 | x $ 3 |
| Mutengo Wose Wakatenga Mutengo weClay | $ 3,384 | $ 3,882 | $ 4,860 | $ 5.178 | $ 17,304 |
* Dhafura Yakagadziridzwa Kumbongedzwa Kwekona Kwekugadzwa Kwekugadzirisa, 3rd ed.