Nzira Yokuverenga Sei Bhijititi Yokugadzira
The Operating Budget
Usati watarisa bhajeti yezvigadzirwa, bhajeti yekushanda inofanira kusarudzwa.
Basa rekushandisa iro rimwe rezvikamu zviviri zvebhadha bhadha .
Chinangwa chebhajhini yekushandisa ndechekutsanangurira mabasa ekugadzira mari yekambani, zvakadai sekutengesa, kubudisa, uye kugadzirwa kwezvinhu zvakagadzirwa.
Mhedzisiro yekupedzisira yebhajhenji yekushandura ndiyo inowanikwa purogiramu yemari uye purogiramu yekubatsira. Iko kushandiswa kwebasa rekushandisa haisi yakangofanana net net profit , iyo iwe haugone kuverenga kusvikira iwe wagadzirira bhajeti yemari. Basa rekushandira rinogadzirirwa musarudzo yezvemari sezvo mabasa akawanda ekubhadhara mari asingazikanwi kusvikira bhajeti rekushandisa ragadzirirwa.
The Budget Production
Nenguva pfupi mushure mekuvandudza bhajeti rekutengesa, basa rakatevera mukukudziridza bhajeti rekushandisa nderekuisa pamwe bhajeti yekugadzira. Bhizimusi rekugadzira rinoudza muridzi wemabhizimisi kuti zviyero zvipi zvechigadzirwa chinogadzirwa kuti zvigadzirise zvido zvekutengesa uye kugumisa zvinyorwa zvinoda.
Kune zvikamu zvitatu zvebhajhini yekugadzirwa: zvakananga zvishandiso zvekutenga bhajeti , bhadharo yebasa rinotarisana , uye pamusoro pebhajheji .
Chimwe nechimwe chinotarisirwa kubudisa bhajeti yekugadzira.
Kuenzanisa Kwekudiwa Kwekugadzira
Nzira yekuverenga kudiwa kwekugadzira ndeyotevera:
Units to Be Produced = Expected Unit Sales + Units inoda Kuda Inventory (EI) - Units in Beginning Inventory (BI)
Muenzaniso weBhijititi Yokugadzirwa
Pasi pane shanduro yekushambadzira iri nyore:
The Art Pottery Company inotarisira kutengeswa kwemafuti 1 000. Vanotarisira mapeji 240 pakugumisa kushandiswa pamagumo ekutanga rokutanga. Ndeipi kupi mapeji 1,240 anobva kupi? Kutanga kushandiswa kunopa 180 kubva kwavari kubva pa160 kusvika pakubudiswa. Iwe unogona kuisa izvi mumutauro we equation kumusoro kuti uone kuti inoshanda sei. Bhijidheti yekugadzira nguva dzose inoratidzirwa muzvikamu, kwete madhora.
Sales Budget
Vazhinji vadzidzisi vemabhizimisi uye vatungamiri vanoshandisa izvo zvinonzi "pasi-up" yekutsvaga maitiro ekutengesa. Mune mamwe mazwi, vanokumbira vatengesi vhizha kubva kune vatengesi vari mumunda sezvo vachiona kuti vane ruzivo rwekutengesa kuchave munguva yenguva yemberi. Izvi zviyero zvekutengesa zvinobva zvaiswa pamwechete kuti zvive nehuwandu hwekutengeserana .
Kana kambani ine brick uye yekutengesa shopu, kutengesa kutengeswa kubva kuchitoro ichocho kunofanirawo kuiswa sekufanirwa kufanirwa kutengeserana kwekutengesa kana kambani ine nzvimbo iripo paIndaneti.
Zvimwe zviitiko zvinopinda mukutengeserana kwekutengesa zvinosanganisira huwandu hwehupfumi, mitemo yemitengo, kushambadzira, kukwikwidzana nezvimwe zvinhu. Muenzaniso wedu, hove yebhari ingangodaro yakatambura panguva yeKutora Kubva nokuti muumbi wehari panguva iyoyo ingadai yakaonekwa sechinhu chinokosha. Sezvo kusina mabasa kwakakwirira mushure mekukurukurirana kukuru uye kugadzirisa kunonoka, zvingave zvichiri kuonekwa sechinhu chinodhura uye kutengesa kunogona kutarisirwa kunge kunonoka.
Bhizimisi rekutengesa rinogona kunge rakasiyana zvakasiyana nehuwandu hwekutengeserana mushure mekunge huchigadziriswa maererano nezvido zvehutungamiri.