Nzira Yokutsanangurira Nhepfenyuro Nyaya

Kunzwisisa Bharani Sheet, Revenue Statement neCash Flow Statement

Paunenge uri kushandisa zvinyorwa zvemari semhando yekushandisa, iwe unoda kudzidza kuti ungazvidudzira sei. Izvozvinyorwa zvekuverenga zvinoshandiswa kugadzirisa nyaya nhatu dzinokosha dzemutemo wezvemari, mutemo wemari yekuyerera , bhadha rebhadhiro , nemashoko ekuwana mari , asi mumwe nomumwe anotora kusangana kwekambani mune imwe nzvimbo yakasiyana.

Tichatarisa chikamu chemari, rehotera yemari uye mutemo wekubuda kwemari kubva mumugumo wegore wegore ra2006 kubva kuTarget Corp , yaunogona kuona pawebsite yavo.

Mashoko ezvemari anotanga pamagwaro p. 24 (peji 43 ye PDF file).

Kunyoresa Balance Sheet

Izwi rakapiwa pano rinokubvumira kuverenga huwandu hwemari hunoshandiswa hunoyera kambani yekushanda. Uyezve, ikozvino mabheti aya anofanira kugara achipa data kubvira panguva imwe yapfuura, saka unogona kuenzanisa kushanda kwemari kwakachinja.

Tsvaga kambani yevanhu munharaunda imwechete sekutangira kwako uye kutora zvinyorwa zvemari kubva paIndaneti. Uchishandisa Target Corp. semuenzaniso, tichaongorora tsananguro yacho mubhadharo ravo. Heano zvimwe zvishoma zvinyorwa zvitsva kuti uverenge. Cherechedza kuti nhamba dzose dzinomiririra mamiriyoni emadhora.

Kukurumidza Kuenzanisa: Izvi zvinomesa mano e Target okuita zvisungo zvaro pasina kutengesa kunze kwekugadzira; iyo yakakwirira chigumisiro, zviri nani. Inoratidzirwa seyiyo zvinhu zvisiri izvo zvinyorwa zvitsva, zvakakamurwa nematambudziko anhasi. Munyaya yeTarget, iyo 14 706 inosvika 6 254, yakaparadzaniswa ne11117, iyo yakaenzana ne 0.76.

Current Ratio: Ichi ndicho chimwe chekuedzwa kwemaawa mashomanana, anosarudzwa nekuparadzanisa zvinhu zvemazuva ano nezvikwereti zvino.

Munyaya yeTarget, iyo yakaenzana ne 14,706 yakaparadzaniswa ne11117, iyo inofananidzwa ne 1.32.

Chikwereti-ku-Equity Ratio: Muchidimbu, gurai chikwereti chakazara nehuwandu hwehutano. Muchiitiko cheTarget, denominator inonzi inhare yekutsvaga mari nokuti Target iyo kambani yevanhu vose. Kushandisa data yeTarget, chiyero ichocho chinoratidzwa se 8 675 akaparadzaniswa ne15,633, iyo inokwana 0.555.

Kubata Kushanda: Izvi zvinoreva mari inowanikwa kwemazuva ose. Inotorwa nekubvisa matanho emazuva ano kubva kuzvinhu zvemazuva ano, izvo mumuenzaniso uyu zvinokwana 14 706 kunze kwe11117, izvo zvakaenzana ne 3,589.

Kududzira Mutsara Mutemo

Kufanana neshoko remari, chikamu chekuwana mari inzira yekuenzanisa mari yekambani inoshanda. Zvimwe zvezvinyorwa zvinokurukurwa zvinotora deta kubva pashoko rezvemari uye bhadharo. Ticharamba tichishandisa dhidhiyo yakabudiswa kubva kuTarget semuenzaniso. Cherechedza kuti nhamba dzose dzinomiririra mamiriyoni emadhora.

Mutengo Wakawanda Mutengo : Mari Inotarirwa inowana kubva pakutengesa T-shati, kubvisa izvo zvakabhadharwa chinhu ichocho-chinozivikanwa semari yezvinhu zvakatengeswa, kana COGS-inonzi pfuma yakawanda. Kutengesa kuderedza COGS, yakagoverwa nekutengesa, inobhadhara mari yakawanda inobatsira. Maererano neTarget's statement statement, iyo inenge iri 59,490 inodarika 39,399, yakagoverwa ne 59,490, iyo inokwana 0.337, kana 33.7 muzana.

Mari Inoshandiswa: Iyi inowanikwa pfuma yakawanda kunze kwekushanda mari kuderedza kuderedza. Inonziwo EBIT (mari inotangira mhindu uye mitero).

Kushandisa data yeTarget, chirevo chacho chaizoratidzwa se 59,490 kubva kunze 39 393 kubva 12,819 kudarika 707 pasi 1,496, iyo inokwana 5,069.

Mushandirapamwe Maritime Margin: Shandisa iyo yose yakatorwa mudanho rekare uye igovane nekutengesa kwekutengesa. Muchiitiko ichi, iyo equation iri 5,069 yakakamurwa ne 59,490, iyo yakaenzana ne0085, kana 8.5 muzana.

Mutengo Wemari Mutsva: Nheyo dzepakati dzakabatanidzwa nehuwandu hwemari inobhadhara mari inoshandiswa. Muchiitiko ichi, 2,787 yakapatsanurwa ne 59,490, iyo yakaenzana ne0047, kana 4.7 muzana.

ROA: Izvi zvinomirira kudzoka pane zvinhu uye kutarisa kuti mari inobatsira sei kambani inogadzira mari imwe neimwe yezvinhu. Shandisa ROA nekukamura chiyero chemari kubva muchitatimho chekuwana nemari kubva kubhadharini. Kune Target, iyo inofananidzwa ne 59,490 yakapatsanurwa ne 14 706, iyo inokwana 4.04. Mune mamwe mazwi, mari imwe neimwe Target ine zvinhu, inokwanisa kubudisa $ 4.04 yemari.

ROE: Mhedziso imwecheteyo sepamusoro, asi kushandura zvinhu nehutano. Muchiitiko ichi, 59.490 yakapatsanurwa ne 15,633, iyo yakaenzana ne 3.81.

Nhoroondo Dzakagadzirwa Kuunganidza: Mabhizimisi mazhinji anoona chirwere pakati penguva yavanobhadhara vatengi uye pavanoona mari. Izvi zvinogona kunge zviripo nokuda kwekutengeserana chikwereti kana kuti vatengi vari kubhadhara. Nepo iwe unogona kuona izvi zvingaita mari mubhadharo pasi pezvinyorwa zvinogamuchirwa, kana iwe usingakwanisi kuiunganidza, pakupedzisira bhizinesi rako richashaya mari yakakwana.

Kutaridzira Cash Flow Statement

Mutemo wekubuda kwemari unotsanangura kuti kambani yakamutsa sei mari uye kuti yakashandisa sei mari iyo panguva yakatarwa. Icho chiriwo shanduro yekuongorora, kuenzanisa kukwanisa kwebhizimusi kuvhara mari dzayo munguva iri pedyo. Kazhinji kutaura, kana kambani inoramba ichiunza mari yakawanda kudarika iyo inopedza, kambani iyo inofungidzirwa seyakakosha.

Mutemo wekuyerera kwemari wakaparadzaniswa kuva zvikamu zvitatu: kushanda, kuisa mari uye mari. Izvi zvinotevera kuongororwa kwenyika chaiyo yekushambadzira kwemari yeTarget Corp. Cherechedza kuti nhamba dzose dzinomiririra mamiriyoni emadhora.

Cash Kubva Kushanda: Iyi ndiyo mari yakave yakagadzirwa pamusoro pegore kubva kubhizimusi rekutengeserana kwebhizimisi. Cherechedza kuti mashoko aya anotanga sei nemari inowanikwa uye anoshanda kumashure, achiwedzera mukuderera uye kubvisa kunze kwekuverenga uye maakaiti anogamuchirwa. Nemashoko akajeka, izvi zvinowanikwa musati mubereko uye mutero (EBIT) pamwe nekuderera kwekutora mutero.

Mari Inobva Kubhadhara: Dzimwe mabhizinesi achaisa mari kunze kwebasa ravo rokutanga kana kuwana makambani matsva kuti awedzere kusvika kwavo.

Mari Inobva Kubhadhara: Ichi chikamu chekupedzisira chinoreva kutama kwemari kubva pamari yekuita mari. Zvinhu zviviri zvakajairika zvekubhadhara mari zviri kutora chikwereti kana kubhadhara mari kune varairi vatsva. Zvikamu kune vashandi vemazuva ano vanowirirana muno. Zvakare, Target inoshuma nhamba isina kunaka ye 2006, -1 004. Asi izvi hazvifanirwe kusanzwisiswa: Kambani yakabhadhara chikwereti chayo che155 chekare, yakabhadhara 380 muzvikamu uye yakatengesa 901 yekambani yekutsvaga.

Nhanho yekupedzisira mukuongorora kushamba kwemari ndeye kuwedzera zviyero zvemari kubva mugore rinorema (2006) uye gore rapfuura (2005); iri muTarget yenyaya -835 pamwe ne1 648, iyo yakaenzana ne813. Kunyange zvazvo Target yakaita mari yakaipa yemari mumakore maviri maviri, ichi chiine chikamu chakanaka mari yakakwana nekuda kwekukwirira kwayo mari yakawanda muna 2004.