Umbuzo: Nguwuphi umlinganiselo wokuthengiswa kwempahla kunye nokuba ubalwa kanjani?
Impendulo:
Umlinganiselo wokubuyiswa kwemali ungenye yezona zinto zibaluleke kakhulu zezimali . Kuzo zonke izilinganiso zolawulo lweempahla , linika umnini-shishini unolwazi olubalulekileyo lwezemali.
Isilinganiselo sokubuyiswa kwemali silinganisa ukusebenza koshishino ekulawuleni nasekuthengiseni i-inventory yayo. Lo mgangatho ulinganisa ukuthengiswa kweefayili yenkampani.
Kwakhona kunceda umnini-shishini ukuba acinge ukuba bangayandisa njani ukuthengisa kwabo ngokusebenzisa ulawulo lwe-inventory . Nanku ukubalwa kwenzalo yokubuyiswa kwempahla :
Intengiso Yentengiso / Inventory = # Ixesha
Ukuze ubale umlinganiselo, uthatha i-net yokuthengisa kwinkcazo yentlawulo yenkampani kunye ne-inventory kwi-balance sheet.
Ukutolika : Ngokubanzi, umlinganiselo ophezulu wokubala uthetha ukuba inkampani ilawula kakuhle kwaye ithengise i-inventory yayo. Ngokukhawuleza i-inventory ithengisa, imali engaphantsi kwenkampani ebophelelwe kuyo. Iinkampani kufuneka ziqaphele ukuba zineentengo eziphezulu zokuthengisa njengoko ziphantsi kokugcina imali.
Ukuba inkampani inomlinganiselo ophantsi wokubuyiswa kwempahla, ke kukho umngcipheko abamba ukubhala okungekho mfuneko ukuba kunzima ukuthengisa. Oku kungadla kuyo kwinzuzo yenkampani. Nangona kunjalo, inkampani inokubamba i-inventory eninzi yezizathu ezifanelekileyo. Basenokulungiselela ixesha leeholide xa kuthengiswa imboni yokuthengisa okanye ukulungiselela isiteleka, phakathi kwezinye izizathu.
Kubalulekile kumnini-shishini ukuba aqonde ukuba kutheni inani lokubuyiswa kwempahla liphezulu okanye liphantsi. Ukuze wenze oko, umninimfuno kufuneka abheke utyalo - mali lwenkampani kwi-inventory kwaye anqume ukuba yeyiphi i-inventory evelisa kakhulu. Kwakhona kubalulekile ukusebenzisa idatha enxulumanisiweyo njengengqungquthela yexesha (umendo) okanye idatha yoshishino ekuthelekiswa ngayo nenani le-inventory yenkampani ukwenzela ukuba lihlalutye nokuba liphezulu okanye liphantsi.