Kuisa Chidzidzo Chidzidzo 3 - Kuongorora Shamba Rokuenzanisa
Inventory Accounting Method
Kuuya nechiyero chebhadharo kuongororwa kwekutsvaga, makambani anoshandisa mitemo yakasiyana siyana uye nzira yekuverengera zvinhu. Nzira dzinowanikwa dzakawanda dzinosanganisira nzira yeFIFO yekutsvaga, iyo ndiyo "yekutanga, yekutanga" uye nzira yeLIFO yekutsvaga, iyo ndiyo "yekupedzisira, yekutanga" nzira. Mukuwedzera, kune "zvikamu zvekupedzisa" nzira yekutsvakurudza, iyo inonyanya kukosha nokuda kwekucherechedzwa kwechibvumirano chekutengeserana kunovimbiswa kwekutengeswa apo kambani yaunenge uchidzidza ndiyo mugadziri anofanirwa kubudisa zvinhu izvo zvinofanira kuiswa. Ikoko kune miviri inorema yekuenzanisa nzira. Pano pane nzira chaiyo yekuenzanisa nzira. Izvo izvi zvinokonzera mazhizha emari uye chikamu chekuwana mari , kunyanya panguva dzenguva yekuwedzera, chimwe chinhu chaunofanira kunzwisisa kana iwe unotarisira kuita zvakanaka semurima kana mutariri.
Ngozi Dzakakura dzekutakura Zvakawanda Zvokushandisa paBharance Sheet
Nhamba yekuenzanisa pazhizha rinoratidza chinonakidza, kana chisingaenzaniswi, chinetso. Apo kuongorora kunowedzera, kunotarisana nengozi huru huru dzinogona kukuvadza bhizinesi, iyo yandichazojekesa zvakadarika pasi. Kana zviitiko izvi zvikauya pakubudirira, vanogona kuzviratidza ivo mukurasikirwa kunoderedza zvose kudzoka kwehutano uye kudzoka pane zvinhu .
Inventory Risk # 1: Ngozi ye Obsolesce
Apo kuongororwa kwakawandisa kunoramba kuri pazhizha rekuyera, kune ngozi huru yekuti chigadzirwa kana michina inenge isina kushanda. Izvi zvinoreva kuti kambani iyi inenge isingakwanise kutengesa kuverenga kana kuderedza mutengo wekutsvaga, dzimwe nguva zvikuru, kuitengesa sezvo kune ikozvino yakakosha, zvinhu zvitsva pamusika. Apo ini ndakatanga kunyora chidzidzo ichi chekusimudzira shure muna 2001-2002, ndakashandisa muenzaniso weNintendo, chiJapan chinotamba giant. Ndakataura pamusoro pekuti iyo kambani iyo-itsva itsva yemitambo yemutambo, iyo Game Cube, inguva yeimwe zuva inofanira kukosha kudarika zvakakosha iyo Nintendo inotakura zvinyorwa pachiyero chacho. Zvikonzero hazvina kuoma kunzwisisa. Mitambo mitsva yemitambo ine harongware yakasimbiswa ingadai yakasunungurwa uye yekare ingadai inotengeswa mumadhoropu ekudhura uye mune zvinyorwa zvepaIndaneti.
Apo kushambadzira kunova kusingabatsiri, kambani inofanira kuderedza kukosha kwayo pachiyero chebhadharo nekutora kunyorwa-pasi pane zvinyorwa zvekuwana. Kana kambani inogara ichinyora pasi yakawanda yakawanda yekuenzanisa, inogona kuratidza kuti kutarisira hakuna kukwana uye kwakanyanya kusina kukwana, kusakwanisa kuenzanisa kubudisa uye kutenga zvinhu nekutarisira kwakakwana kwekudiwa.
Pachinyanya kukosha, inofanira kushanda sehombe huru yemureza, ichiratidza kupfuurira mberi.
Inventory Risk # 2: Dambudziko reSpoilage
Spoilage ndizvo chaizvo zvinonzwika, zvichiitika kana chigadzirwa chinowanzoipa uye hachigone kutengeswa. Iyi inonyanya kukoshesa makambani anogadzira, anounganidza, nekuparadzira zvinhu zvinoparara. Semuenzaniso, kana muridzi wezvokudya muchengeti wezvokudya achidarika ice cream, uye mwedzi miviri gare gare, hafu ye ice cream yaenda yakaipa nokuti vatengesi vakasarudza imwe chinyorwa che ice cream kana kudzivisa chikamu chefriji zvachose, grocer haasarudzo kunze kwekurashira kunze . Kukosha kunofungidzirwa kwekaparamu ice cream kunofanira kubviswa kubva pakadhi rekudya. Yakarashika mari.
Inventory Risk # 3: Shrinkage
Apo kuverenga kwakabiwa, hovha, uye kusvibiswa, inonzi "shrinkage".
Kunyanya kushandiswa kwekambani kune pesazeri, yakawanda mukana wekubiwa. Ichi ndicho chikonzero chekutsvaga-makambani ane simba ane ruzhinji rwekuwana rusununguko rwevanhu rwakanyanya zvakanyanyisa pakugadzirisa dambudziko. Kuti ipe mufananidzo chaiwo-nyika, Target Corporation, yechipiri huru yekutsinhanisa mutengesi muUnited States, ine izvo zvakaenzana neimwe yezvinhu zvinoshamisa zvikuru zvekuongorora mapurisa emapurani chero kupi zvako panyika. Zvakanaka kwazvo kuti, kure nechinangwa chayo chekutanga chekuderedza kushandiswa kwekugadzirisa shrinkage, yakabatsira kutonga kwemitemo kupedza kuponda, kubata, maitiro, nezvimwe mhosva.
Nzira yakanaka yekuona kuti kubudirira kwehutungamiri huri kutarisana nehutano hwekugadzira shrinkage ndiko kuenzanisa zvakasimba kune mamwe mabhizinesi mune imwechete yega kana yekushambadzira . Kana uri kuongorora ketani yezvitoro zvezvinodhaka uye umwe ane kurasikirwa kwakanyanya kubva pakugadziriswa kwekugadzirwa kwepamusoro kune vamwe vose vari mumunda yavo, inokuudza kuti kutungamira zvichida kunofanira kuchinjwa uye pane inogona kuita mari yakawanda seyo mubairo unogona kunge wakakwirira kudarika zvavaripo iye zvino. (Izvi zvingaita sokuti zvinokanganisa asi pane dzimwe nguva apo kuisa mari mumabhizimisi akaipa kunonyanya kubhadhara .)