Kana iyo yakaguma yakawanda ichikwirira, pane kusanganiswa kwekodzero yekubhadhara chikwereti uye kuunganidza zvakashata .
Ichokwadi, iyo yakakwirira yepamutengi wekambani inotarisirwa. Kana chiyero chiri pasi chinoratidza kusasununguka (kana kuipisisa) mutemo wechikwereti uye mabhuku elackadaisical. Zvinogona zvakare kuti kunetseka kunotangira nevateereri, iyo iyo inogona kunge ichitarisana nemari. Zvichida kuti nehuwandu hwehuwandu hwekutsvaga huripo huwandu hwakawanda hwechikwereti chakaipa.
Kuverenga Maakaiti Akawanikwa Kuwedzerwa Ratio
Nhamba yehuwandu inobhadharwa yekubhadhara inotarirwa seinotevera: Net Annual Sales Sales / Accounts Receivable = # Nguva. Nhamba yegore yekwereti yekutengesa chikwereti ndiyo iyo yose yekutengeswa kwekwereti kwegore, zvishoma zvadzo, zvikwereti, uye zvikwereti. Cash sales haisi kubatanidzwa. Mambure ekukweretesa kwekukweretesa chikwata anotorwa kubva muhoteti yemari yekufambisa uye iyo nyaya inogamuchirwa inotorwa kubva kubhizimisi re firm firm.
Mugumisiro, nhamba yezviitiko, iyo nhamba yezviitiko, gore roga roga, zvinyorwa zvekambani zvinowanikwa zvinounganidzwa kana "kucheneswa." Kuti udzokezve, kana chigumisiro chacho chakakwirira, kazhinji chinhu chakanaka.
Merenda ari kubhadhara zvikwereti zvavo nenguva. Kana chigumisiro chacho chiri pasi, zvinogona kureva kuti mitemo yekambani yekambani inodzvinyirira zvakanyanya uye kuunganidza kwayo kunonyanya kukonzera.
An Example
Ngatishanyirei naJoe's Excellent Computer Repair uye tiverenge maakare avo anogamuchirwa mutengo wekutsvaga kwegore rapfuura, uye ngatishandise nyore nyore nhamba dzese.
Pakutanga kwegore, mabhuku anogamuchira chikwereti chekwereti aiva $ 100,000 uye kupera kwekugadzirisa kwaiva $ 200,000. Net credit credit sales for the year was $ 1,000,000. Pakazongororwa, iri $ 1 000,000 yakakamurwa ne $ 300,000 / 2 kana $ 1,000,000 yakapatsanurwa ne $ 150,000. Izvi zvinokwana 6.7 makambani anowanikwa mutengo, izvo zvinoreva kuti maJeel receivables akashandurwa kanopfuura 6.7 panguva yegore rapera. Nokudaro, chiyero chekwereti chinogamuchirwa chakaunganidzwa mumazuva 54.5. Kwete kupisa. Joe anoda kuita zvimwe nekuchera kuti aone kuti nei ichi chiri kuitika, uye chii chaanofanira kuita nokukurumidza.
Mazano
- Kunyange zvazvo chiyero chekuwana mari chinogadziriswa chinopa hutano hunokosha pamusoro pemari yekugadzirisa kwekambani pachayo, iyo inobatsira zvikuru kana ichienzaniswa nenguva yakatarisa nguva, zvichida yekotanga yapfuura uye gore rapfuura-kusvika-nguva, kuona chero maitiro, kana kumusoro kana pasi. Pasinei nokuti mamiriro acho ezvinhu ari kumusoro kana zvakadzika, zvinokosha kuziva kuti sei uye chii chingave chakafanira.
- Kutanga nekuguma zvikwereti zvinogamuchirwa zvinomiririra pfungwa isina kukanganisa munguva panguva yegore. Miyero inogona kusiyana zvikuru kunyange mwedzi gare gare. Kuenzanisa kwehuwandu hwekubhadharwa kwekwereti inobhadharwa nematare akasiyana kunogona kuve wakakosha sezvaunokudziridza huchenjeri pane chero maitiro.
- Nhamba yehuwandu inobhadharwa yokubhadhara inoshandisa pamwe chete nehomwe yekushambadza nguva yezviyero kuti ione hutano hwezvikwereti zvekambani uye kubudirira kwekambani yekuunganidza pamwe nemitemo yechikwereti.