Iimigqaliselo eziphambili kunye neenkcazo zokwenza uMthengisi ophumeleleyo
Imali ebolekwa kumboleki, ngokubanzi i-akhawunti evulekile. Ngokuqhelekileyo abathengisi bakho okanye ababoneleli ngempahla yakho.
II-AKHAWUNTI ZAMKELEKILE
Ukuthengiswa kweempahla okanye iinkonzo ezingakhange ziqokelelwe. Ngamanye amazwi, imali efunekayo kuwe ngumthengi wakho emva kokuba ithathe impahla okanye uhambise iinkonzo zakho.
I-BASCRITAL BASIS
Enye yeendlela ezimbini zokugcina imali (imali kunye nokunyuka). Xa usebenzisa i-accrual basis ye-accounting yakho, ukuthengiswa kubikwa kwingxelo yengeniso kwithuba (inyanga) xa befunyenwe (kungakhathaliseki ukuba kuqokelelwe nini), kunye neendleko ezichazwe ngexesha elithe zenzekayo (kungakhathaliseki ukuba uhlawule nini ityala).
IZIFUNDO ZEMIBUZO
Iindleko ezenziweyo kodwa azizange zihlawulwe. Umzekelo uza kuba ngumvuzo.
KWIINTLOKO ZEZINTLOKO
Imivuzo, umvuzo, iinzuzo, iifizi zengcali, izithuthi kunye nazo zonke ezinye iindleko eziqhelekileyo nezokulawula.
ASSET
Naliphi na into ebonakalayo eyimpahla (ebonakalayo) okanye ekunene (engabonakaliyo) enexabiso lemali. Ngokuqhelekileyo idibeneyo ngokweendleko (okanye iindleko ezithinteleyo).
ISHITI YOKUDIBANISA IZIBALO
Inxalenye yemimiselo yemali ebonisa impilo yemali yoshishino ngelixesha elikhethiweyo. Ibonisa iAfa, iMatyala, kunye ne-Equity Equator, kwaye ihlala ilinganisa ngokwe-formula Impahla = Amatyala + Ubulungisa.
BEGINNING INVENTORY
Ngokuqhelekileyo kubonakaliswe njengeendleko zangempela zesebenzisi ngokubanzi ekuqaleni kwexesha lokuphendula. Inombolo efana ne-Ending Inventory yexesha elidlulileyo.
UKUHAMBA KWEMALI
Indlela ebaluleke kakhulu yokulawula ishishini elincinci, ukuHlahla kweMali-mboleko kubonakalisa ukuhamba kweemali kwi-shishini.
Ubungcono ukuhamba kwemali, ngcono ukukwazi ukuhlawula iindleko nokuhlawula ityala
BUDGET YOKUHLAWULA
Ukuqwalaselwa kweerithi kunye neendleko zemali kwixesha elizayo, ngokuqhelekileyo lwenziwa rhoqo ngenyanga.
IMALI YEMPAHLA EZITHENGISIWE
Iindleko zempahla yakho (impahla) ibalwa ngokufaka i-inventory yokuvula ekuthengeni kwiindleko, kucima i-inventory yokuvala ngeendleko.
Oku kubalwa kungabandakanywa amanqaku okanye imithwalo.
IIMPAHLA ZANGOKU
Iimpahla ezilindeleke ukuba ziguqulwe ngemali ngokuqhelekileyo kunyaka omnye. Kuquka imali kwi-hand, i-akhawunti efunyenweyo, kunye ne-inventory yamanje.
AMATYALA ANGOKU
Amatyala okumele ahlawulelwe kumjikelezo omnye wokusebenza (ngokuqhelekileyo unyaka omnye). Kuquka ama-Akhawunti ehlawulwayo, amanqaku okanye iMali-mboleko yeBhanki ehlawulwayo, iindleko ezichongiweyo kunye neengxenye ezikhoyo zeTyala elide elide.
UKUFUNDA
Imigaqo yokuthengisa yentlawulo ekhethekileyo eyongeza umhla ofunekayo.
UKUSEBENZA
Ukuhla kwexabiso lentengo ehleliweyo ngenxa yokunxiba, ukulila kunye / okanye ukunyuka. Ngokomzekelo, ixabiso le-POS yakho kwisitoreji sakho liya kuncipha njengoko lidala. Ngokunciphisa i-asethi, ugcina umbono ochanekileyo wexabiso kwiincwadi zakho.
EQUITY
Uhlu lwephepha lokulinganisa uluhlu lwesabelo somnini-nkampani; Kwakhona kuthiwa "ixabiso elifanelekileyo". Kubalwa njengee-Asset ezipheleleyo eziphantsi kwamatyala apheleleyo.
ISITEYITHIMENTI SEZEMALI
I-Shell Balance kunye neNkcazo yeNzuzo kunye neLingiso zibhekiswa ngokubanzi njengengxelo yemali. Ezi ngxelo zibonakalisa zombini isimo semali esiphelileyo ekupheleni kwexesha lokubaluleka kunye nokutshintshwa kwemeko yezemali ngexesha le-accounting.
IZINTO EZIMILE
Iimpahla ezingathengiweyo ukuba zithengiswe okanye zitshintshwe kalula zibe yimali emnyakeni owodwa. Imizekelo yale nto yayiza kubandakanywa uphawu, ifenitshala, izakhiwo, izixhobo ze-POS, ukuphucula iindawo zokuhlala, okanye izithuthi zokuhambisa.
IMAJINI YEGROSI
Iintengiso zithintela iindleko zeMpahla ezithengiswayo. Oku kungabalwa njengepesenti okanye kwiidola. Iidola zininzi ngokukwazi imali epheleleyo eyenziwa ngumgangatho wemveliso kwisitorethi sakho kanti ipesentezi zikhulu xa uthelekisa iindidi ngaphakathi kwevenkile.
I-GROSS MARGIN PERCENT
Iirhafu zeMargin eziPhezulu zihlukaniswe yiThengisi. Indlela elula yokulawula ukususela kuba i-% ngokumalunga neerandi.
I-GMROI-GROSS MARGIN IYAVUMA NGOKWENZA INVESTMENT
Oku kubalwa kukulinganisa ukusebenza kwakho kwempahla ngokuthelekisa ubuninzi obubuyiselwa kwi-Gross Margin Dollars kwi-dollar nganye esetyenzisiweyo kwi-inventory.
I-Percent Margin Percent x Ukuthengiswa / ngeNqanaba leMali yokuThengisa. Ku luncedo ngokukhethekileyo xa uthelekisa elinye iqela lokuthengisa ngokumelene nelinye.
INZALA YOKUQALA PHAMBI KOKUCUNTSULWA
Efana ne-Gross Margin, imali yayo esele emva kweNdleko yeeMpahla ezithengiswayo zisuswa kwiintengiso zakho. Ngokuqhelekileyo, oku kubalwa kuquka i-COGS epheleleyo kwaye inemithwalo kunye nokuphazamiseka kunye nokunciphisa. Imbono yezinga eliphezulu lempilo yakho yezoshishino xa uthelekisa inyanga ukuya kwinyanga okanye ngonyaka kunyaka.
ISITEYITHIMENTI SENGENISO
Inxalenye yesitatimende semali esibonisa ukusebenza kweshishini ixesha elide. Ngokuqhelekileyo kuthiwa yi-P & L (inzuzo kunye nelahleko) Ingxelo
UMARKUP WAMAZIKO
Isixa esongeziweyo kwindleko yentengiso entsha ukufika kwixabiso lokuqala lokuthengisa. Ngokomzekelo, ixabiso = $ 50 kunye neRetail Price = $ 100 kuthetha i-IMU i-$ 50. Inokuthi idibaniswe njenge%.
INVENTORY TURNOVER
Ukulinganisela ukulinganisa ukuba i-inventory yakho yonke idayiswa kaninzi kwaye ithathelwe endaweni ethile ngexesha elithile. Kubalwa njengeThengiswa / uMyinge wokuThengisa (xa usebenzisa ixabiso lokuthengiswa) okanye i-COGS / Umyinge wokuThengisa (xa usebenzisa izindleko) Ukwahluleka kakhulu ngodidi kunye nempahla. Eyona nto ibhetele ukuthelekisa nabanye kwishishini lakho elifanayo.
KEYSTONE
Ikota ekubhekiselele kuMarp Initial (IMU) ye-50%.
IZIMPILO
Uhlu lwephepha lokulinganisa uluhlu lwamatyala, yonke into ehlawulwa yoshishino.
IZIKHOKELO ZEMINYAKA EXHELEKILEYO
Amatyala ahlawulwa ukuhlawulwa ngaphezu konyaka omnye ukususela ngoku.
MSEBENZI
Ukunciphisa intengo yokuthengiswa kwempahla. Umzekelo, ukuba kufuneka uthengise iirhweba ngaphantsi kunokuba ekuqaleni ulidwebe ukuba ulahle i-inventory. Ngenjongo yokuthelekisana, amanqaku amanqaku aqhelekileyo anxulumene nepesenteji yokuthengiswa kwenetha.
MARKUP
Umehluko phakathi kweendleko ezithengiweyo zemveliso kunye nexabiso layo lokuthengisa.
INGXELO YOKUSEBENZA KWE-NET
Intengiso yokuthengiswa kwexabiso Intlawulo yeeMpahla ezithengiswayo Ukuthengiswa kweendleko zokusebenza. Ngokuvame ukudideka, oku akufani nzuzo yeNzuzo (jonga ngezantsi)
Ngokuqhelekileyo umgca wokugqibela kwiNkcazo yeNgeniso (i-P & L) ibonisa inzuzo enkulu evela kwiiNtengiso ngaphandle kweendleko ZONKE (iindleko zokuSebenza, irhafu, ukuhlaziywa kunye nokuhoxiswa.)
UBUNGAKANANI BENETHI
Ukwahlula phakathi kwexabiso elipheleleyo lezinto eziphathekayo kunciphisa amatyala.
IZIHLOKO EZIBHAYELEKILEYO
Ukubhekisela kwixesha elifutshane lexesha elide okanye elide le shishini kwaye alibandakanyi ama-Akhawunti ahlawulwayo.
IIMISEBENZI ZEMISEBENZI
Kuquka iindleko zesitoreji kubandakanya ukugcinwa kweendawo eziqhelekileyo (CAM), ukulungiswa, irente, kunye nezibonelelo.
KUVELA-UKUZA
Isicwangciso sokuthenga i-inventory esekelwe kwithengiso elindelekileyo kunye nexabiso elifunayo lokubuyiswa kwemali kwiindidi ezahlukeneyo zokuthengisa, amasebe okanye imisebenzi yonke.
IMISEBENZI YOKUQALA
Iindleko ezingezo-yorhwebo ezenziwa yoshishino; zinokufakwa ngokubanzi njengeZithengiso zokuThengisa, iiNdleko zeMisebenzi, iiNdleko zokuLawula kunye nokuhla kwexabiso.
INGXELO
Ingeniso iyakususa zonke iindleko ezihambelanayo.
INGXELO NGAPHAMBI KWAMATEXES PERCENT
Umlinganiselo wezezimali obonisa ipesenti yeentengiso zokuqala zedola emva kokuba zonke iindleko ziyabonwa. Kubalwa njengeNzuzo phambi kwentela / Intengiso.
INGCACISO YENKQUBO NEMPAHLA
Ngokuqhelekileyo kuthiwa yi- P & L , inxalenye yesitatimende sezimali esichazela iziphumo zokusebenza malunga nexesha elinikeziweyo. Oku kukwabizwa ngokuba yiNkcazo yeNgeniso.
PROFORMA
Uhlalutyo olunzulu olubonisa ukusebenza kwezimali ezicetywayo ngenxa yesicwangciso soshishino. Kufuneka zonke iibhanki xa zifaka isicelo semboleko.
I-ANALYSIS
Ukufunda ubudlelwane phakathi kweendawo ezahlukeneyo zeenkcukacha zezimali zeenkampani. Isetyenzisiweyo ukukhomba ubungqina bemali kunye nobuthathaka benkampani.
HLAWULWA KWIINGXELO ZONKE
Ukubalwa njengeNzuzo Yenzuzo phambi kweThafu / Iimpahla ezipheleleyo. Ilinganisa inzuzo njengepesenti yempahla yonke.
UKUZA KWIINTLOKO
Ukubala okumalunga neendleko ezinxulumene nokuthengisa impahla yakho kwaye kungekhona i-COGs ngokwabo. Iquka intlawulo (imivuzo, ibhonasi okanye iikhomishini), irhafu yentlawulo ehambelana kunye neenzuzo zabasebenzi. Kwakhona kufuneka kufake iindleko zokuthengisa kunye nezentengiso.
UKUBHALA
Umehluko phakathi kwemali yolwazi eboniswe kwiincwadi kunye nolwazi olwenziweyo xa lubalwa. Oku kuya kubonisa ubusela. Eyona nto ibhetele ukuthelekisa nezinye izitolo kwindawo efanayo. Ixabiso eliphantsi lilunge.
INKUNZI YOMSEBENZI
Isixa semali esingafumaneka ukuze sikwazi ukuhlangabezana neembopheleleko zamatyala zangoku xa zifanelekile. Oku kubalwe ngokuthatha i-asethi yakho yangoku kwaye ukhupha izikweletu zakho zangoku.