A List of Steps in Cash Flow Statement Kugadzirira
Zvinyorwa zvitatu zvepakona zvebhizimusi chero ripi zvaro ibhizha rekuwana, bhadha rekusimbisa uye chirevo chemari inoyerera . Pakati pavatatu, Nyaya yeCash Flows inogona kuva yakakosha nokuti ndiyo imwe rugwaro inokuudza kana iwe uchange uine mari yaunoda kuti uite bhizinesi rako. Inotsanangura kuyerera kwemari (iyo ndiyo inoshandisa mari yako) mukati uye kunze kwebhizinesi rako munguva yekuverengera yakapiwa uye inokuratidza kuti bhizimisi iri kuenderera mberi - chii chiri kushanda zvakanaka uye apo kuvandudzwa kunodiwa.
Kusiyana Pakati peBhanji Rhesi uye Nyaya yeCash Runs
Dzimwe nguva vhizimisi vebhizimisi pakutanga kwebasa ravo vanoona kusiyana kwemasvomho aya asinganyanyi kuvhiringidza, kunyanya bhadharo rinopesana nechitatimho chemari inoyerera.
Zvinonyanya kukosha, iyo balance sheet ibhuku rakanyanyisa. Inokupa mufananidzo webhizimisi pane imwe nguva panguva - zvipimo, zvikwereti uye muridzi wemari. Haitauri chinhu pamusoro pekuti bhizimisi iri kuenderera mberi sei, kungokuti iyi ndiyo iyo iri panguva ino chaiye.
Izwi remari inoyerera, kune rumwe rutivi, rune simba - rakafanana nevhidhiyo inokuratidza kuti bhizimisi iri kuchinja sei kwemazuva. Ichi ndicho chinhu chinokosha nokuti inokuratidza kuti zvipi zvebhizinesi zviri kuwedzera - mari, somuenzaniso, inogona kuenderera mberi - uye izvo zvipi zvisiri - mubhadharo kana zvinhu zvinoshandiswa, somuenzaniso, zvingave zvichienderera mberi zvakare. Izvi zvinokuudza iwe zvaunoda kuita shure kwekusimbisa kupfuurira kunopfuurira kwebhizimisi.
Nzira Yokukudziridza Mari Inoshandiswa Kwemari
Mumwe mubvunzo unowanzobvunzwa ndewekuti kazhinji unoda sei kusimbisa mutemo wemari yekuyerera. Mune zvimwe zviitiko, nyanzvi dzezvemari dzinokurudzira kuti iwe ugadzirire mutemo wekubuda kwemwedzi mwedzi mumwe nomumwe nokuti, pamabhizimisi mazhinji, mwedzi yemwedzi mabhiriji anowanzoita uye kushandisa mari - sekubhadhara, uye mibairo-inowanzobhadharwa mwedzi mumwe nomumwe. Mune mamwe mamiriro ezvinhu, zvinyorwa zvese zvemari zvese zvinogona kushanda. Pamusana pfupi, mutemo wemari inoyerera inofanirwa kugadzirirwa gore negore, asi kuti uchengetedze maitiro ako anokosha, iwe unogona kugadzirira kubudiswa kwemari nguva zhinji.
Usati wagadzirira zvinyorwa zvemari inoyerera, zvisinei, iwe unoda kugadzirira mamwe mabhuku maviri ekuverenga, ini nhete yemashoko uye bhadharo .
01 - The Income Statement
Nokuda kwekanguva chekuverenga, Nhepfenyuro Inowanikwa inoratidza mari yakawanda yawakatora - yako mari - uye mari yako yaive. Misiyano pakati pezviviri ndeyekuwana mari yako yakawanda . Dare rekuwana mari rinofanira kugadzirirwa nguva dzose kana uchida ruzivo. Mamwe mabhizinesi - makasinoso muenzaniso wakaipisisa-angada kugadzirira chirevo chekuwana zuva nezuva. Zvizhinji zvemabhizimisi zvakanyanya kuderera uye kuchengetedza bhizinesi zvinoda vhiki yega yega kana yemwedzi zvinyorwa.
Hezvino izvo zvakataurwa naDJ zvinyorwa zvemwedzi zvese zvingaita sezvi:
GrandMaster Local Guy's Income Statement
yeMwedzi Unopera August 31, 2016
Revenues
Sales of CDs $ 470.00
Mari inobva kumaClub $ 7,030.00
Zvose Zvakawanikwa $ 7,500.00
Zvinodhura
Mutengo weCDs Wakatengeswa $ 150.00
Kufamba Mariki $ 700.00
Equipment Rentals $ 2,500.00
Zvishandiso Zvokugadzirisa $ 900.00
Mari inosvika $ 4 250
Net Revenue $ 3,250
02 - The Balance Sheet
Tsamba inotevera yaunofanira kugadzirira ndiyo bhadha rezhizha. Zvakare, zita rekutsvaga rinokupa pfungwa yekuti bhadha rezverati rinoratidzei: muyero pakati pezvinhu zvako nezvikwereti. Bhizha rekutsvaga, nekugadza musiyano pakati pekambani yezvinhu zvose neyekambani yemakambani, inokupa mufananidzo wekubatsira kwebhizimisi pazuva rakapiwa.
Heano muenzaniso wakajeka unoratidzira chinangwa chebhuku reB balance Sheet:
GrandMaster Local Guy
Balance Sheet
saAugust 31, 2016
Nzvimbo Dzakagadzirirwa Nhasi Masimba
Cash $ 17,500 Nyaya dzinobhadhara $ 5,000
Nhoroondo dzinowanikwa $ 3,000 Mari dzinotambirwa $ 1,200
CD Inventory $ 900
Zvose Zvikwereti $ 21,400 Zvikwereti Zvose $ 6 200
Equity $ 15,200
Zvose Zvikwereti & Equity $ 21,400
03 - Kuvandudza Kuenzanisa Balance Sheets
Panguva ino, wava kuda kugadzirira chirevo chemari inoyerera. Usati waita izvi, zvakadaro, iwe haufaniri kungova nebhadha rimwe chete, asi maviri: rimwe rekare rekuverenga uye rimwe racho panguva ino yawakagadzirira.
Sei? Izvi ndechokuti iwe uri kutsvaga kuchinja kubva pane imwe nguva yekuverenga kusvika kune inotevera. Inowanikwa here kana kuti pasi? Zvakadini nemari? Izvozvo zvinoshandisa sei mari yako yekambani inokosha? Kufananidza neBhangani rekare yeB balance nebhadharo rekupedzisira rinokuudza kuti bhizimisi rako rinotungamira sei.
Mutemo wekubuda kwemari ndeyekushandura kwekambani yemari yekambani sekuratidzwa nekuenzanisa mabheji emakore maviri aya.
Kugadzirira mabhizimisi maviri (kana kuenzanisa mabhizimusi mapepa) kunobatanidza zvakananga kune danho rinotevera - kukura kwechitatimho chemari inoyerera.
04 - Chirevo cheCash Flows
Iwe ikozvino wakagadzirira kugadzirira chirevo chemari inoyerera . Matanho ekutanga aunotora anosanganisira:
- Kutaura mutsara wako wekushandisa kwenguva
- Kubhadhara mari yako isiri mari
- Kuita kugadzirisa kwakakodzera kwekuwana (kana kurasikirwa) pane kutengesa kwezvinhu
- Ichicherechedza kuchinja kwezvinhu zvose zviripo zvino (ndiko kuti, musiyano uri pakati pepakutanga uye mushure mekuenzanisa mabhizinesi)
- Kubhadhara kwekuchinja kwezvikwereti (musiyano pakati pepakutanga uye pashure pemazamu emashizha ebasa.