Uluphi umlinganiselo wexesha lokuqokelela umlinganiselo?

Umyinge wokugqibela wexesha lokuqokelela, ovame ukuncishiselwa "kwixesha eliqhelekileyo lokuqokelela" uphinde wabizwe ngokuthi "umlinganiselo weentsuku ukuya ekuthengiseni." Ingumndilili wenani leentsuku kuthatha inkampani ukuqokelela ii-akhawunti ezifunyenweyo. Ngamanye amagama, eli lingakanani lemali lilinganiselwe inani leentsuku ezifunekayo ukuguqula iimali ezifunyenweyo zibe yimali. I-formula yemathematika ukuqinisekisa ukuba umyinge wokuqokelela umyinge olula kodwa ufuna ukuqokelela ulwazi oluthile lwezezimali kuqala.

Umlinganiselo woPhuhliso lwexesha lokuBhaliswa kwexesha

Umlinganiselo wokubala umyinge wexesha lokuqokelela umlinganiselo:

Iintsuku kwixesha eliphakathi x Iingxelo zeAkhawunti ezifumanekayo ÷ I-Net Credit Sales = Iintsuku zokuqokelela

Xa usebenzisa lo myinganiso wexesha lokuqokelela umyinge, inani leentsuku lingaba ngumnyaka (365) okanye unyaka-mali wokubala (360) okanye nayiphi na ixesha, ixesha elide njengoko enye i-akhawunti ephakathi kwedatha efunyenweyo kunye neentengo zentengo yematyala - libala inani elifanayo leentsuku.

Umyinge we-akhawunti efunyenwe malunga nexesha iyakunikwa ngokulinganisa i-akhawunti efunyenwe ekuqaleni kwexesha kunye neengxelo ezifunyenwe ekupheleni kwexesha, ngoko kwahlula i-2. Amashishini amaninzi ahlala elandelelana ngeakhawunti ezithengwayo, ngezinye ngeveki kunye rhoqo rhoqo ngenyanga. Ngexesha elide lokubala, amanani okuqala kunye nokuphela kweengxelo ezifunyenweyo zingatholakala kwiinkcazo zengeniso yenkampani okanye ngokufaka iifom zenyanga ezifunyenweyo zonyaka, ezifumaneka kwi- balance sheet .

Ukuthengiswa kweentengo zeentengo zemali zithengisa zonke iirhafu zentengo yokuthengiswa kweekhredithi kwixesha elibukhali. Kwiimeko ezininzi, le ntengo yesithenkethi yokuthengisa ngetyala iyatholakala nakwiphepha lokulinganisela kwenkampani.

Isiphumo salo kubalwa inani eliphakathi leentsuku phakathi kwexesha lokuthengiswa kwekhredithi liqalisiwe de kubekho imali ehlawulwa ngayo.

Umzekelo wokuSebenza koBalo

Ngokomzekelo, masithi ekuqaleni konyaka wezimali we-2016, i-Company, Inc. ineemali ezifunyenwe zihlawulwe ezingama-46,000 zamaRandi. Ekupheleni kwaloo nyaka, i-akhawunti yayo ifunyenwe ehlawulwe i-$ 56,000. Ngethuba elifanayo, ukuthengiswa kweentengo zeentengo zetyala-ukuthengiswa kweentengo ezigqithisileyo-kufikelelwe kuma-600,000.

• Ukongeza ii-akhawunti zokuqala ezifunyenwe ezingama-46,000 kunye nokuphela kweengxelo ezifunyenwe ngama-56,000 ama-102,000. Ukwahlula ngo-2 kulingana nama-51,000, okuyi-akhawunti ephakathi efunyenweyo ehlawulwe ngexesha le-accounting year.
• Ukupapashwa kwama-akhawunti atholakalayo (51,000) ngeentsuku ezingama-365 ezilingana nama-18,615,000
• Ukwahlula i-18,615,000 ngemali yentengiso ye-600,000 elingana neentsuku ezingama-31.025, enoba ngumyinge weentsuku ukusuka ngomhla wokuthengiswa kwekhredithi kude kubekho ukuqokelelwa kwemali eqokelelwayo.

Ukubaluleka koMlinganiselo wexesha lokuQala lokuQala

Ukwazi umlinganiselo wesilinganiso seminyaka yeqoqo lakho linikeza ubuninzi benkcazelo ebalulekileyo kwi shishini lakho. Nangona kunjalo, kufuneka iguqulelwe ngokulumkisa.

Kwenye into, ukuba nenjongo ekufuneka isichazwe kufuneka iguqulelwe. Xa kuthelekiswa neminyaka edluleyo, ukukwazi ukuqokelela iimali ezifunyenweyo kwandisa - ukuhlaziywa kweentsuku ezihambayo-okanye kukhula?

Ukuba ngaba ngowokugqibela, ithetha ukuba iakhawunti yakho efunyenweyo ilahlekelwa ngumrhumo kwaye ungadinga ukuthatha amanyathelo amele ukuguqula le ndlela.

Kufuneka uqhathanise umgaqo-nkqubo wekredithi yenkampani ngeentsuku eziqhelekileyo ukusuka ekuthengisweni kwekhredithi ukuqokelela ukulinganisela ukugweba indlela osebenza ngayo iqumrhu lakho. Ukuba umyinge wexesha lokuqokelela, umzekelo, unentsuku ezingama-45, kodwa umgaqo-nkqubo wekredithi wenkampani ukuqokelela iimali ezifumanekayo kwiintsuku ezingama-30, yinkinga. Kodwa ukuba umyinge wexesha lokuqokelela unemihla engama-45 kwaye umgaqo-nkqubo wentengiso uyasetyenziselwa iintsuku ezili-10, ezibi kakhulu; Abathengi bakho basondele kakhulu ekuhambeni kwesivumelwano semali-mboleko kwaye le nto ifuna ukujongwa kwenkqubo yekredithi yeenkampani yakho kunye nokubeka amanyathelo okutshintsha imeko, phakathi kwabo:

• Ukuqinisa iimfuno zemboleko
• Ukwenza imigaqo yematyala ibacacise kubathengi bakho

• Ukuqalisa ixesha lesaphulelo emva kwexesha apho imali ehlawulwayo ihlawulwe ngemali, njengesi-2/10 / nethenda 30, okuyi-2 yexabiso isaphulelo xa ihlawulwa kwiintsuku ezilishumi, kunye ne-balance balance ngokupheleleyo kwiintsuku ezingama-30
• Ukuqalisa ukulandeleka okungcono kwiakhawunti ezigqithisileyo
• Ukuhlawula inzala evumelekileyo kwiakhawunti ezidlulileyo