Kuisa Chidzidzo Chidzidzo 3 - Kuongorora Shamba Rokuenzanisa
Kutendeuka kunogamuchirwa kana kutora mari inogamuchirwa ndeyemari yakawanda yehutano kuti udzidze pauri kuongorora bhizimisi kana sengo nokuti njere dzinokuudza iwe kambani kambani inounganidza zvikwereti zvayo zvinowanikwa , zviri nani. Vashandi vanokurumidza kubhadhara zvikwereti zvavo, nokukurumidza kambani inogona kuisa mari mubhangi, kubhadhara chikwereti, kana kutanga kutanga michina mitsva. Panewo mukana muduku wekurasikirwa nemari kune mamwe mazita ezvinyorwa.
Nenzira yakanaka, kune nzira yekuverenga nhamba yemazuva inotora kuitira bhizinesi kuti iwane zvigadziriswa. Chimiro chinoratidzika seizvi:
Kuwanikwa Kunogona Kuchinja Kuverenga
Chikwereti Chikwata 1 ÷ Average Accounts Receivables
1: Kutengesa zvikwereti kunowanika pane zvinyorwa zvekuwana, kwete bhasiro remari
Ngatitarisei muenzaniso. Ndakagadzira tafura pazasi peji rino rinozokupa nhamba dzaunoda kwekambani inofanirwa, HF Zvokudya.
Muenzaniso wekuverenga Kuchinja Kunowanikwa
HF Zvokudya zvinoshandiswa zvikuru pakugadzira zvinwiwa uye zvinwiwa zvinonwiwa. Inotengesa kumaresitorendi uye zvitoro zviri nyore munyika yose pamusi wezuva 30. Kuona kana vatengi vachibhadhara panguva, tinoda kutsvaga chirevo chemari . Inowanzowanikwa mukati pejiji kana maviri e balance sheet mumugumo wegore kana 10K . Nechitemo chekuwana mari pamberi pako, tarisa chimwe chinhu chinonzi "Chikwereti" (kana iwe usingakwanisi kuwana, pane chinhu chinonzi "Total Sales" chinogamuchirwa asi kwete chakarurama).
Muna 2009, HF Zvokudya zvakashuma zvikwereti zvekutengesa zve $ 15,608,300. Kana tikatarisa chikamu kubva kubhairiro redu (pamusoro), tichaona kuti muna 2009, raive nemadhora 1,183,363 muzvikwereti uye muna 2008, $ 1,178,423. Tinofanira kuwana huwandu hwehuwandu hwemari inobhadharwa HF muna 2009, saka tinotora madhora 1,1873,363 + $ 1,178,423 uye tikaparadzanisa ne 2.
Mhinduro ndeye $ 1,180,893.
Itai kuti nhamba mbiri idzi dziwanike mumutsetse wekutsvaga.
Chikwereti Chikwata che $ 15,608,300 ÷ Avhareji Inowanikwa = $ 1,180,893
Mhinduro yacho, inonzi kutendeuka kunogamuchirwa nevatsvakurudzi vezvemari uye vashandi vezvemari, ndeye 13.2173. Izvi zvinoreva kuti HF Zvokudya zvinounganidza maakaiti ayo anogamuchirwa 13.2173 dzimwe nguva pagore. Kana ukangoverenga nhamba iyi, uone kuwanda kwemazuva inotora kuti vatengi vabhadhara zvikwereti zvavo zviri nyore. Sezvo kune mazuva 365 mugore uye kambani inosvika 13.2173 kutendeuka pagore, tora 365 ÷ 13.2173. Mhinduro ndiyo nhamba yemazuva inotora muvhareji mutengi kubhadhara (muHF nyaya, tinouya ne 27.61).
Izvi zvinoreva kuti kambani iri kuita basa rakanaka rinogadzirisa maakaunti ayo anogamuchirwa nekuti vatengi havakwanisi mutemo wezuva 30. Dai mhinduro yacho yaive yakakura kudarika makumi matatu, iwe ungadai wakave wakachenjera kuedza kuziva kuti nei maiva nehomwe yakawanda yekubhadhara, iyo inogona kuva chiratidzo chekutambudzika. (Chengetedza mupfungwa iwe uchada kuverenga kuburikidza nemishumo yekambani kuti uone kuti chii chaunotora nguva yakatarwa.) Haasi makambani ose anoda kuti vatengi vavo vabhadhara mukati memazuva makumi matatu).
Sample Receivable Turns Data Calculation Data
| HF Beverages Financial Statement Excerpt | ||
| 2009 | 2008 | |
| Nhoroondo dzinowanikwa | $ 1,183,363 | $ 1,178,423 |
| Chikwereti Sales | $ 15,608,300 | |