Ifomula kuhlaziywa inzuzo nezibonelo

Omunye izinkomba agcwele Dynamics yokuthengisa inzuzo yenkampani kuyinto. Kulinganiselwa e amanani Ukuqaphela. inzuzo ukuhlaziywa inikeza ukuhlolwa qualitative ambalwa of ukusebenza umsebenzi esikhathini samanje. Kusukela okutholakele kuncike ubuqiniso izibalo isikhathi esizayo. Sibheka ngokuningiliziwe izindlela sibalo inzuzo.

stockturn

Konke ku isitokwe, iyona izimpahla zamanje inhlangano. Kuyinto izimali eqandisiwe. Ukuze uqonde kuthatha isikhathi esingakanani transcode izimpahla ku imali, ukuhlaziywa yokusungula inzuzo.

Ukutholakala kwemali ezilinganisweni kulolu hlangothi kuwusizo. Kodwa ngisho nalapho buthelela, yokuthengisa ziyawa, izinkampani kusadingeka ukhokhe izintela ku amasheya. Ezimweni ezinjalo sithi mayelana inzuzo ongaphakeme. Ngesikhathi esifanayo, ijubane eliphezulu ukudayiswa kwezimpahla akuyona inkinga njalo inzuzo enkulu. Nge inzuzo ukukhula kunobungozi ukuthi iklayenti abakwazi ukukuthola umkhiqizo kwesokudla futhi aphendukele kwesinye nomdayisi. Ukuze uthole umhlabathi ophakathi, kumelwe sikwazi ukuhlela yokusungula inzuzo ukuhlaziya kanye.

Imibandela

Izimpahla - yilokhu futhi badayise. Lesi sigaba futhi izinhlelo uma izindleko ikhokhwe ngumthengi (ukupaka, ukulethwa, amasevisi yokukhokha, nokunye. D.).

Okubekiwe - uhlu imikhiqizo efanelekayo ukudayiswa. Ukuze izinhlangano ukuthi bekwi ukuhweba iimfesi futhi wholesale, amasheya izimpahla elele emashalofini, nalabo atholakala, zilethwe futhi agcinwe.

Igama elithi "ukuhweba wekhasi" ifaka imikhiqizo okusesesikhathini sendleleni, izimpahla noma ezisohlwini akhawunti Iyatholakala. Kulo mBhalo, ubunikazi uhlala nomthengisi kuze izimpahla zikhokhelwa. Kwakucatshangwa ukuthi kungaba ngomkhumbi ukuze ishede yabo. Lapho kubalwa inzuzo kunakwe kuphela imikhiqizo in isitokwe.

Inzuzo - kuyinto ngevolumu yokuthengisa value imigomo, kubalwa yenkathi enikeziwe. I-algorithm uzobe kuchazwe lapho inzuzo ibalwa, ifomula ukubala.

ISIBONELO 1

Kuyadingeka ukuba abale ngokwesilinganiso isigamu isitokwe lezimpahla, esekelwe idatha ku etafuleni.

ngenyanga	Lezimpahla isitokwe, THS. Deda.
Januwari	45880
Februwari	40667
Mashi	39787
April	56556
May	56778
Juni	39110
esewonke	278778

Isilinganiso lezimpahla isitokwe:

Ts cp = 278778 \ (6-1) = ayizinkulungwane 55755,6. Deda.

Kungenzeka futhi ukubala ezilinganisweni isilinganiso:

SRF = (+ izinsalela izinsalela ekuqaleni ekupheleni) / 2 = (45880 + 39110) / 2 = 42495 ayizinkulungwane. Deda.

Inzuzo nezindlela sibalo yayo

Zezimali ratios inkampani kuncike izinga nokuguqulwa izimali ezitshaliwe esitokisini, imali yangempela. Ukuze ubone ukuthi impahla ibe yimali amasheya esetshenziswa Coefficient tovarooborachivaemosti. Kulinganiselwa ngokuvumelana nemingcele ahlukahlukene (izindleko, ubukhulu), isikhathi (ngenyanga, ngonyaka) umkhiqizo owodwa noma isigaba sonke.

Izinhlobo eziningana abahlukene inzuzo:

• inzuzo ngomkhiqizo ngamunye kunoma iyiphi imigomo ambalwa (izinombolo, ivolumu, isisindo, njll ...);
• inzuzo kwezimpahla ngezindleko;
• imali yazo zonke isitokwe ngokuya ambalwa;
• imali yawo wonke isitokwe ngemali.

Ngo practice, kuvame kakhulu ukuba kusetshenziswe amafomula anjalo ukuze kwaziwe ukusebenza kokusebenzisa amasheya:

1) Ifomula zakudala kuhlaziywa inzuzo:

T = (Balance reserves ekuqaleni kwesikhathi) / (ivolumu yokuthengisa enyangeni edlule)

2) inzuzo esijwayelekile (ifomula Ukubalwa yonyaka, ngekota, semi ngonyaka):

Cp = TS (TZ1 + ... + T3n) / (n-1)

3) inzuzo isikhathi:

KU = usuku (isilinganiso inzuzo * Inani lezinsuku esikhathini) / yokuthengisa kwesikhathi

Ngokusho lokhu inkomba ibalwa inani lezinsuku kuthatha ukuthengisa yokusungula.

4) inzuzo ezikhathini:

On p = Inani lezinsuku / ON = usuku yokuthengisa esingashintshi kuze kufinyelelwe esikhathini / inzuzo esijwayelekile

Lesi isilinganiso libonisa ematfuba eziningi kanjani ekwenzeni impahla wezimali odlule.

Ayanda inzuzo, ephumelela kakhudlwana liwukuphela kwenhlangano, isidingo dolobha kancane, kanye nesikhundla uzinze lenkampani.

5) yokusungula ezingeni:

Uze = (yokusungula ekupheleni kwesikhathi * Inani lezinsuku) / Inzuzo ngoba isikhathi

Izinga yokusungula ephawula inkampani yonogada ngosuku izimpahla ezithile. Likhombisa ukuthi mangaki izinsuku babe amasheya ngokwanele iBhuku Lamakheli Lakho.

Izici

Ifomula kuhlaziywa inzuzo kanye nemingcele ethulwa ngenhla isetshenziswa ngaphansi kwezimo ezinjalo:

• Uma inhlangano ayinakho izinqolobane, bese ubala ukuthi inzuzo akwenzi mqondo.
• inzuzo nokudayisa, ifomula ukubala okuzokwenza avezwe ngenzasi, kungaba azimisele ngendlela efanele uma ukulethwa target izimpahla azifaka kuwo. Ngokwesibonelo, inkampani iwine ithenda ukunikezelwa izinto ezitolo. Ngaphansi kwalo ukuze sithunyelwe batch enkulu amapayipi ngezinye izikhathi. Le mikhiqizo akufanele kunakwe kulesi sibalo inzuzo.
• Ukubala uyakucabangela isitokwe bukhoma, okungukuthi, izimpahla efika naseshede, ziye lwenteke nalabo okuyiwona inani izinsalela, kodwa ukunyakaza wayengekho.
• Inzuzo ibalwa kuphela yentengo.

ISIBONELO 2

Imibandela ekubaleni ethulwa ethebuleni.

ngenyanga	isiqeshana igcwaliseke.	Okuseleyo ucezu.
Januwari	334	455
Februwari	317	412
Mashi	298	388
April	250	235
May	221	256
Juni	281	243
TOTAL	1701
stock isilinganiso		328

Sichaza imali eside ezinsukwini. Esikhathini esiyiminyaka ihlaziye ezinsukwini ezingu-180. Phakathi nalesi sikhathi, ke ithengiswe izimpahla 1701, kanye nokulinganisela isilinganiso 328 izingcezu:

OBdn = (328 * 180) / 1701 = izinsuku 34,71

Okungukuthi, kusukela ngomzuzu kokuthola izimpahla kuya ishede ngaphambi kokusebenza isifika kwezinsuku ezilinganiselwa kwezingu-35 ka.

Thina ukubala inzuzo ezikhathini:

VULA isikhathi = 180 / 34,71 = 1701/328 = 5,19 izikhathi.

Kwaphela izinyanga eziyisithupha bohlu lozalo izimpahla zihambisana ngokwesilinganiso izikhathi 5.

Nquma ezingeni reserves:

Kt = (243 * 180) / 1701 = 25,71.

amasheya lenhlangano Ekhona kwanele izinsuku 26 yomsebenzi.

phetho

Inventory inzuzo ihlaziye ukuze uthole isikhundla lapho umjikelezo izinga "izimpahla-imali-izimpahla" sincane kakhulu, bese sithatha izinyathelo ezifanele. Hlaziya indlela izigaba ezahlukene imikhiqizo akwenzi mqondo. Ngokwesibonelo, ngo-esitolo ibhodlela nogologo lingathengiswa ngesilinganiso ephakeme kunaleyo isinkwa. Kodwa lokhu akusho ukuthi isinkwa kufanele ayifakiwe uhla izimpahla. Vele ahlaziye le mikhakha yomibili ngale ndlela akudingekile.

Qhathanisa mikhiqizo esigabeni esifanayo: isinkwa - neminye imikhiqizo ebhikawozi, ne-brandy - nophuzo elite oludakayo. Kuphela kulesi simo kungenzeka ukuba bafinyelele iziphetho mayelana ukushuba inzuzo izimpahla ezithile.

Uhlaziyo Dynamics yokuthengisa uma ziqhathaniswa izinkathi odlule kuzovumela ukuphetha ngokuthi ushintsho funa. Uma ihlaziye isikhathi inzuzo ratio kwehle ke ishede ungathengi. Uma Inkomba ikhula ngesivinini lesifanako okusheshayo, sikhuluma umsebenzi "ngamasondo". Ngamagama yohwebo kusilela amasheya kungenzeka zero. Kulokhu, imali yokusungula ingabalwa e amahora.

Uma isitokwe zanqwabelana imikhiqizo ngaleyo nkathi lapho kukhona isidingo ongaphakeme, kuyoba nzima ukufeza inzuzo. Sizoba ukuthenga anhlobonhlobo izinto ezingavamile ezithinta zezimali zabo. Ngakho-ke, zonke izibalo kuyoba ayilungile.

Kubalulekile futhi ukuba sihlaziye izimo kwezidingo. Uma inhlangano ukuthenga i-akhawunti ayo, ukubala inzuzo kuyoba ukwambulwa. Uma izimpahla uthenge ngesikweletu, inzuzo ongaphakeme akuyona ethathwa njengomongo inkampani. Into esemqoka ukuthi sikhathi imali ayeqi ukubaluleka ibalwa we Coefficient.

izinhlobo tovaroooborota

Ichaza ngayo kanye kzhe njengoba amanani zihlukaniswe okudayisa kanye wholesale ukuhweba inzuzo sehlukaniswe zinhlobo ezimbili ezifanayo. Esimweni sokuqala sikhuluma ukuthengiswa kwezimpahla imali, noma ngamanani ejwayelekile, kanti eyesibili - ukudayiswa ngo-EFT noma amanani wholesale.

izindlela

Ngo umkhuba esebenzisa izindlela ezinjalo sibalo inzuzo:

• Ngesisekelo izimpahla izakhamuzi eyodwa indawo ukusetshenziswa.
• Ngokusho inombolo ehleliwe yokuthengisa isilinganiso iyunithi izindleko.
• On the inhlangano idatha ye inzuzo langempela (indlela ethandwa kakhulu).

Idatha ye-izibalo ithathwe eBhayibhelini ezimali, ukubika kwezibalo.

Dynamics

Ifomula elandelayo ukubala sibalo inzuzo ikhombisa ushintsho amanani wamanje:

D = (inzuzo yangempela kulo nyaka / Iqiniso inzuzo ngonyaka odlule) * 100%.

Dynamics inzuzo ngamanani engaqhathaniswa kunqunywa fomula elandelayo:

D = const (Iqiniso tovarooborta kwamanani engaqhathaniswa / Iqiniso inzuzo ngonyaka odlule) * 100%.

ISIBONELO 3

Udinga ukubala Dynamics ukuhweba inzuzo kanye iphesenti uhlelo yokuthengisa. idatha okunjalo ayatholakala:

- Inzuzo ngo-2015 - 2.6 sesigidi sama-ruble.
- Sales sezulu for 2016 - ruble ayizigidi ezingu 2.9.
- Inzuzo ngo-2016 - 3 sesigidi sama-ruble.

isixazululo:

- ukuchaza iphesenti uhlelo yokuthengisa: (3 / 2,8) * 100 = 107%.
- afeze ukubala inzuzo ngamanani zamanje: (3 / 2,6) * 100 = 115%.

intengo inkomba

Uma ngalesi sikhathi intengo ishintshile, kuba okokuqala kudingekile ukuba abale Inkomba yabo. Inani lale inkomba anda ngaphansi umthelela emali emnothweni. Lokubiza imibukiso ukushintsha e ukubaluleka kwenani elithile imikhiqizo kwesikhathi. Ifomula ukubala Inkomba intengo:

Itz. C = C entsha / ubudala

Lokhu ifomula ivame sihlaziye iziphathimandla kwezibalo kwamanani for nezigaba ezithile izimpahla. Ngokwesibonelo, ivolumu kwezimpahla edayiswa 2014 zaba ama-ruble ayizigidi 100, futhi ngo-2016 -. Ruble ayizigidi 115 .. Thina ukubala Inkomba intengo:

IC = 115/100 = 1.15, okungukuthi, amanani ngonyaka wavuka 15%.

Kwaze kwaba yilapho sebeshiye lezi zinyathelo, sebenzisa ifomula kuhlaziywa inzuzo ngamanani njalo:

Iqiniso = (Inzuzo e amanani zamanje / inzuzo ngonyaka odlule) * 100%.

ISIBONELO 4

Ngo-2015, inzuzo yenkampani zaba ruble ayizigidi ezingu-20, futhi ngo-2016 -.. 24 mn deda. Phakathi nenkathi yokubika, amanani wavuka 40%. Sidinga ukubala inzuzo amafomula enikeziwe ngaphambili.

Chaza ngamanani zamanje inzuzo wholesale. Ifomula kubalwa:

Tm = 24/20 * 100 = 120% - I-wamanje ngonyaka inzuzo sakhula ngo-20%.

Thina ukubala Inkomba intengo: 140% / 100% = 1.4.

Chaza imali ngamanani njalo: ruble 24 / 1,4 = 17 million.

Ifomula kuhlaziywa inzuzo e Dynamics: 17/20 * 100 = 85%.

Dynamics izibalo wabonisa ukuthi ukwanda kwaba kuphela ngenxa ukwanda kwamanani. Uma akukashintshi, inzuzo ngabe kwehle ngo-ruble angu-17. (15%). Okungukuthi, kukhona rise in amanani kunokuba eliningi ithengiswe.

ISIBONELO 5

idatha Baseline isabelo ziboniswa ithebula.

	Inzuzo-2015, THS. Hlikihla.	2016
		Isibikezelo, THS. Deda.	Iqiniso. inzuzo, thous. ukukuthinta.
kuphela	4560	5300	5480
mina ikota	1000	1250	1260
II q	1300	1290	1370
III q	1100	1240	1210
IV ikota	1158	1519	1640

Manje udinga ukucacisa inzuzo kulo nyaka ngamanani kwesikhathi esedlule.

Okokuqala, Sichaza iphesenti uhlelo yokuthengisa: 5480/5300 * 100 = 103.4%.

Manje sidinga ukunquma ukuguqulwa kokuthengiswa kwempahla ngamaphesenti uma kuqhathaniswa no-2015: 5480/4650 * 100 = 120%.

	Inzuzo ka-2015, ama-ruble ayizinkulungwane.	Unyaka we-2016
		Ukubikezelwa, ama-ruble ayizinkulungwane.	Iqiniso. Inzuzo, ama-ruble ayizinkulungwane.	Ukwenziwa,%	Ngokuphathelene nomnyaka odlule,%
Inani	4560,00	5300,00	5480.00	103.4	120
Ikota	1000.00	1250,00	1260.00	100.8	125
II sq. M	1300,00	1290,00	1370.00	106.2	105
I-III sq. M	1100,00	1240.00	1210,00	97.6	109
Isikwele esingu-IV	1158.00	1519.00	1640.00	107.9	141

Ngenxa ye-overfulfilment yecebo lokuthengisa ngo-2016, le nkampani yathengisa imikhiqizo yama-ruble ayizinkulungwane ezingu-180. Okuningi. Kulo nyaka ivolumu yokuthengiswa yanda ngamabhuleki ayizinkulungwane ezingu-920.

Ukubalwa okuningiliziwe kokuthengiswa kokudayisa ngezimoto kuvumela ukunquma ukufaniswa kwezokuthengisa, ukudalula izinga lokunethezeka kwesidingo. Ngaphezu kwalokho, kuyadingeka ukuhlaziya ukuthengisa ngezinyanga ukuveza izimpawu zokwehla kwesidingo.

Ifomula yokubala inzuzo ekuhwebeni okudayisa

Ukuhlaziywa kwezinguquko kumanani ezinkampani zezimpahla kunikeza ukuhlolwa okulinganiselwe nokubiza kwezimpahla ngabanye, ukucacisa ukuguquguquka kwezinguquko zabo. Imiphumela yocwaningo isetshenziselwa ukutadisha ukufaneleka kokuthengwa okudingekayo futhi kuthinte ukwakheka kwama-oda.

Ukuhlaziywa kokudayiswa kwezimpahla kuqhutshwa emibikweni yonyaka kanye nonyaka. Ngokusekelwe emiphumeleni yokucwaningwa kwamabhuku, ungakwazi ukunquma izizathu zenguquko kwenguquko. Ifomula yokubala ibhalansi ishiwo ngezansi:

3H + Hm + Pr = P + B + B + Y + 3K, kuphi
Зн (к) - amasheya ekuqaleni (ukuphela) kwesikhathi esilungisiwe;
Akukho - ukuthenga okungekho okunye;
Pr - ukufika kwezimpahla;
Ukugcwaliseka kwezimpahla ngamacembu ahlukene;
- ukulahlwa kwezimpahla;
B - ukulahlekelwa kwemvelo;
I-mark - Y.

Ukunquma izinga lethonya lenkomba yokulinganisela lingabalwa ngokubala umehluko phakathi kwezinkomba ezihleliwe nezinqobo, noma ukusebenzisa indlela yokufakelwa kwamaketanga. Esikhathini esilandelayo, inzuzo yokuthengisa, ifomula yokubala eyanikezwa ngenhla, ihlaziywa ngenxa yezinguquko ngenxa yomkhiqizo owenziwe ngcono womsebenzi, ukwanda kwenani labasebenzi kanye nokusebenza kahle ekusetshenzisweni kwempahla ehleliwe. Ukuhlaziywa kuphelela ekunqumeni amathemba okukhula ekuthengisweni nasekushintsheni kwisakhiwo sezimpahla.