Nangona iinkqubo zeekhompyuter kunye nezinye izixhobo zikhoyo, ukwenza ezi zibalo zokuthengisa iimfuno ngokwakho kufuna ukuba uqhelaniswe nefomula.
Iyona ndlela eqhelekileyo yokuthengisa iimathematika ifomula ukulandelela ukuthengiswa kwempahla, ukulinganisa ukusebenza kweentengiso, ukufumana inzuzo, kunye nokunceda ukudala izicwangciso zobuchule zilandelayo.
Ukulinganiswa kwe-acid-Test
Lo ngumlinganiselo wendlela ishishini elinokuthi lihlangabezane ngayo neemfanelo zalo zexeshana zezemali xa i-intengiso ikhawuleza. Injongo yale sibalo kukuqinisekisa ukuba kulula kangakanani inkampani ukuba ichithwe kwaye incede amaziko emali azimisele ukuthenga imali. Kulula ukuhlawulela, umngcipheko omncinci kwibhanki okanye kwiziko lemali. Izitolo zokuthengisa zi nokuba neeranti eziphantsi kakhulu zokuvavanya i-asidi ngaphandle kokuba zisengozini. Ngokomzekelo, kunyaka-mali ophela ngoJanuwari 2017, isilinganiso sama-acid-u-Wal-Mart Stores sika-0.22, ngoxa i-Target Corp yayingu-0.29, ilingana nama-0.86 no-0.94 ngokulandelanayo.
I-Acid-Test Ratio = Iimpahla ezikhoyo - Inventory ÷ Iimfanelo ezikhoyo
Umyinge wokuNgenisa
Oku kunokucingwa ngokuthatha intengo yexabiso kunye nokukrazula izaphulelo, kunye nentlawulo kunye neerhafu.
Umyinge ufunyanwa ngokufaka i-inventory cost inventory ngenyanga nganye kunye ne-inventory cost cost in the end of the month. Ukuba ukubala kwexesha, hlukanisa ngo-7. Ukuba ubalela unyaka, hlukanisa ngo-13: Umzekelo weendleko: ukuba umthengisi wezambatho unesabelo semali eyi-100,000 yexabiso kunye neendleko zeempahla ezithengiswayo zi-$ 200,000, ngoko uzahlula i-$ 200,000 $ 100,000 ukunika umlinganiselo we-2: 1, ongaboniswa nje ngo-2.
Umyinge wokuNgenisa (iNyanga) = (Ukuqala kweNyanga yokuThengisa + Ukuphela kweNyanga yokuThengisa) ÷ 2
Uphulo-Nangona Uhlalutyo
Le ngongoma kwishishini lakho lokuthengisa apho kuthengiswa iindleko ezilinganayo. Akukho nzuzo kwaye akukho phulo. Ngokomzekelo, kwivenkile yokuthengisa, irenti inokuthi ibe yinto efanayo nokuba kungakanani inani leeyunithi ezithengisiwe.
Ukuphuka-Nokuba ($) = Iindleko eziHlomelo ÷ I-Percent Margin Percentage
Umrhumo weMargin
Lo umehluko phakathi kwexabiso lemali yentengiso kunye neendleko eziguquguqukayo ezipheleleyo. Kwivenkile, ipesenti zomyinge ogqithisiweyo ibonwa njengegalelo lomyinge we-margin . Le ngcaciso ebalulekileyo yokuthatha isigqibo sokuba ungeze okanye ususe iimveliso kwaye wenze izigqibo zexabiso.
Igalelo leMargin = Intengo yokuThengisa - Iindleko eziguquguqukayo
Imali yempahla ezithengisiwe
Le yintengo ehlawulwe imveliso, kunye naliphi na iindleko ezongezelelweyo eziyimfuneko zokufumana ukuthengiswa kwizinto zokuthengisa kunye nokulungele ukuthengiswa, kuquka ukuthunyelwa nokuphathwa. Le ndlela ilungele ngqo, kwaye kulula kakhulu ukuyisebenzisa kwaye isebenzise ngendlela ephantsi kweendleko zokuthengisa ezithengiweyo.
IINKQUBO = UkuQala iMpahla + Ukuthengwa - Ukuphela kweMpahla
Imajini yegrosi
Oku kumane umehluko phakathi kwento ebiza ngayo kunye nexabiso elithengisayo. Umzekelo, ukuba i-Store A kunye ne-B zinokuthengisa okufanayo, kodwa i-Marge ye-A yemali engamaxabiso ngama-50 engama-50 kunye ne-B yeyona mali engama-55 ekhulwini, kulula ukubona ukuba ivenkile ihamba kakuhle.
Umthamo oMkhulu = Intengo yokuThengisa - Iindleko zeeMpahla
IMargin Marginal Return on Investment (GMROI)
Ukubalwa kwe-GMROI kunceda abathengi ekuhloliseni ukuba umda osemgangathweni owenziweyo uzuzwa yimveliso ethengiweyo, xa kuthelekiswa notyalo-mali kwi-inventory efunekayo ukuvelisa loo madola amakhulu. Ngokomzekelo, ukuba isitolo sakho sinomthamo wokuthengisa we-$ 1 yezigidi ngonyaka kwi-inventory ye-$ 500,000, oko kuya kuba kuhle kakhulu. Kodwa i-1 million yezigidi kwi-inventory ye-$ 200,000 (nangona ingaqhelekanga) iya kuba ngcono.
GMROI = I-Marginal Margin $ ÷ Umyinge weNdleko yoNgeniso
Markup Initial
Ukumakishwa kokuqala ( IMU ) kukubala ukuqinisekisa ukuba intengo yokuthengisa umthengisi ubeka into yakhe esitolo. Ezinye zezinto ezichaphazela umrha wokuqala ngumkhwa, ukhuphiswano, ukuthengiswa kweemarike, ukuphawulwa kwamanqaku okulindelekileyo, kunye nexabiso lokuthengwa kwamakhasimende, ukubiza ngambalwa.
I niti al Markup% = (Iindleko + zokunciphisa + Inzuzo) ÷ (Intengiso yeNtengiso + yokunciphisa)
Inventory Impumelelo (i-Stock Turn)
Ngokwenene, maxesha amaninzi ngexesha lekhalenda ethile umdayisi uthengisa kwaye atshintshe uthengisa uluhlu lwazo kwaye uyayifaka indawo yokubuyisela. Kubalwa ngolu hlobo lulandelayo:
Ingeniso = Ukuthengiswa kweNtengiso ÷ Umlinganiselo weSitolo seNtengiso
Umgama
Le yintlawulo yenzuzo ebanzi ishishini lifumana xa kuthengiswa into. Ngokomzekelo, ukuba ufanele uhlawule i-$ 15 kwisitulo ngasinye uze uyithengise kubathengi nge-$ 39, umgama wakho wokuthengisa ulingana ne-$ 24.
Margin% = (Ixabiso lokuThengisa - iNkcitho) ÷ Ixabiso lokuThengisa
Intengiso
Intengiso yokuthengisa iyinani leentengiso eziveliswe ishishini emva kokuncitshiswa kwembuyekezo, izibonelelo zempahla eyonakalisiweyo okanye elahlekileyo, kunye naziphi na izaphulelo ezivunyelweyo. Ngokomzekelo, ukuba inkampani inokuthengiswa ngokuthe xaxa kweerandi eziyi-1 yezigidi, ukubuyiswa kwemali eyi-$ 10,000, iifizi zokuthengisa ezi-$ 5,000, kunye nezaphulelo ze-15,000 zamawaka, ngoko kuthengiswa kwayo kwentengo ngama-970,000.
Intengiso Yentengiso = Iintengiso ezinkulu - Ukubuyiselwa kunye nezibonelelo
Vula ukuthenga
I-OTB yohlukwano phakathi kobuninzi beempahla ezifunekayo kunye nokuba kuninzi kangakanani. Oku kufaka i-inventory ngesandla, ngokuhamba, kunye nayiphi na i-oda ekhoyo. Ngokomzekelo , umthengisi unenani le-inventory ye-150,000 ngo-Julayi 1 kwaye walungiselela i-$ 152,000 ye-inventory yenyanga ngenyanga kaJulayi-31. Ngako oko, umthengisi unama-$ 50,750 avulekele ukuthenga kwiivenkile.
I-OTB (ivenkile) = Ukuthengiswa okucwangcisiweyo + UkuCwangciswa kweMarrhaji + okuCwangcisiweyo UkuCwangciswa kweNyanga yokuSungulwa kwemali - UkuQalwa kokuNyanga kweNyanga
Ukuthengisa ngeenyawo ze-Square
Iintengiso zedatha yeenyawo zesikwele ziqhelekileyo zisetyenziselwa ukucwangcisa ukuthengwa kwempahla. Ezi nkcukacha zinokubala ngokuphindaphinda ukubuyiswa kotyalo-mali kwaye zisetyenziselwa ukuchonga irenti kwindawo yokuthengisa. Xa ulinganisa ukuthengiswa kwenyawo nganye, gcinani engqondweni ukuba ukuthengisa indawo akubandakanyi igumbi lesitokisi okanye nayiphina indawo apho iimveliso zingabonakali.
Iintengiso ngeeNyawo zeBalayini = UkuThengiswa kweNtengiso yeNtengiso ÷ Amanqaku ePahla yokuThengisa indawo
Ixabiso lokuThengisa
Lo mzekeliso uthelekisa inani lempahla yomthengisi ofumana umthengisi okanye umthengisi kwizinto ezithengiswayo kwaye zibonakaliswa njengepesenti. Ukuthengisa ngokuthe ngqo kubhekisela kwinto enye kodwa kumanani amaninzi.
Ukuthengisa% = iiYunithi ezithengisiwe ÷ Units Received
I-Stock ukuya kwiSatifiketi sokuThengisa
Oku kubalula isisitishi-senyanga-yokuqala kwinani lokuthengisa kwenyanga. I-key takeaway kukuba le myinge i-metric yenyanga.
I-Stock-to-Sales = Ukuqala kweNyanga yeTeksi ÷ Ukuthengisa kweNyanga