Njira yogwira ntchito yowunikira ndalama

Kusanthula zachuma, ndi "kupanga manambala kulankhula". Kusanthula kwachuma ndikuwunika kofunikira kwa zidziwitso zandalama kuti muwone momwe ndalama ziliri pakampani. Kuti muchite izi, pali njira ziwiri. Njira yogwirira ntchito komanso njira yachuma. M'nkhaniyi Finance de Demain Timapereka njira yoyamba mwatsatanetsatane.

🌿Zolinga za kusanthula zachuma

Monga chida choyendetsera ndalama, zimachokera ku masomphenya aukadaulo okhazikika pa kusanthula ndi kutanthauzira kwa zotsatira zokhudzana ndi kuwerenga kwa ma accounting ndi zolemba zachuma.

Imapereka chidziwitso chofunikira sungani ndalama za kampani munthawi yayitali komanso yayifupi. Nthawi zambiri amalola kusankha pa solvency za kampaniyo, phindu lake ndi ziyembekezo zake zamtsogolo. Pachifukwa ichi, ntchitoyi imafuna chidziwitso chabwino cha msika womwe ukufunidwa komanso luso lapadera lazachuma.

🌿 Ndani amapindula ndi kafukufuku wa zachuma?

Kusanthula zachuma ndi ntchito ya ogwiritsa ntchito mkati ndi kunja ku kampani. Zomwe zimagwiritsidwa ntchito ndi onse ogwirizanawa ndizolemba zamaakaunti komanso zandalama.

Malingana ndi zomwe akuyembekezera, chipani chilichonse chidzagwiritsa ntchito zotsatira za kafukufuku wa zachuma kuti adzipange okha pazachuma cha kampaniyo. Choncho:

✔ Ogawana nawo mwachitsanzo adzakhala ndi chidwi mapindu omwe angakhalepo, kumalipiro a ndalama zomwe apereka komanso phindu lomwe apeza. 

✔ Obwereketsa chidwi chachifupi mu liquidity ndi mphamvu a kampani kuti akwaniritse masiku omalizira awa.

???? Ogwira ntchito amasangalatsidwa ndi kukhazikika kwa kampani, chifukwa kulephera kulikonse kumachititsa kuti ntchito yawo ithe. Iwo ndi abwenzi enieni a kampani, ali ndi ufulu kutenga nawo mbali pazopindula ndipo akhoza kukhala ogawana nawo;

✔ Mtsogoleri quant amagwiritsa ntchito kusanthula kwandalama kuyeza momwe kayendetsedwe kake, kufananizira ndi omwe akupikisana nawo mwachindunji, komanso mwina kukhazikitsa zowongolera. Komanso komanso koposa zonse amalola manejala kuwunika solvency ya makasitomala ake.

✔boma amagwiritsa ntchito zotsatira za kusanthula ndalama kuti kukhazikitsa maziko a msonkho wake.

🌽 Kodi njira yogwirira ntchito yozikidwa pa chiyani?

Njira yogwirira ntchito imachokera ku kufufuza kwa kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwekazi ka kayendetsedwe kabwino kanjibukhubwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwinobwino wa kwamthupi.

Njira iyi yowunikira ndalama imakomera ntchito zachuma za kampaniyo. Njirayi imachokera pakuwunika kwa ntchito, ntchito zomwe zachitika, zamitundu yosiyanasiyana yomwe makampani amamangiriridwa. Njira yogwirira ntchito kumabweretsa kukhazikitsidwa kwa ntchito yowunika.

Balance sheet ndi chifaniziro china cha akaunti yowerengera ndalama. Maudindowa amakonzedwanso ndikusonkhanitsidwa molingana ndi ntchito yawo komanso kuchuluka kwawo kwa ndalama.

The functional balance sheet ndi mtundu wa balance sheet momwe ntchito ndi zothandizira zimagawidwa ndi ntchito. Sitikunenanso za chuma ndi ngongole pano, koma za kagwiritsidwe ntchito ndi zothandizira.

Zimapangitsa kuti kusanthula ntchito za kampani ndi cholinga kupitiliza kwa bizinesi. Tsambali limapezeka pambuyo pa kubwerezanso ndikuyikanso zolemba za akaunti yowerengera ndalama, komanso zimapangitsa kuti zitheke kusanthula momwe ndalama zamakampani zimagwirira ntchito pofanizira ntchito zake ndi zomwe zili. Ikuwonetsa ma cycles osiyanasiyana:

• Kuzungulira kokhazikika kapena kokhazikika: kuyerekeza ndalama zokhazikika ndi ndalama zokhazikika.
• Ntchito: kuyerekeza pakati pa zinthu, zolandilidwa ndi zolipiridwa zokhudzana ndi ntchito.
• Chizungulire chosagwira ntchito: kufananiza pakati pa zolandilidwa zosiyanasiyana ndi zolipiridwa;
• Ndalama : kufananiza kwa ndalama za "asset" ndi "liability" ndalama.

🌽 Reclassifications ndi restatements za balance sheete

Kuchokera pamasamba owerengera ndalama, pepala lothandizira limapezeka popanganso zobwereza zingapo ndikuyikanso pazinthu zosiyanasiyana. Gome lotsatirali likuwonetsa kugawanikanso kosiyanasiyana.

EMPLOIS	ZOTHANDIZA
Ntchito zokhazikika (ntchito yoyika ndalama) Katundu wosasunthika (m'mitengo yonse) Katundu wokhazikika (m'mitengo yonse) Katundu wokhazikika wandalama (mumtengo wonse)	Zida zokhazikika (ntchito yopereka ndalama) Kutsika kwa Equity ndi zoperekedwa (mndandanda wazinthu) Zopereka (ngongole) Ngongole zokhazikika zachuma
Katundu wamakono ogwira ntchito Masheya (pamtengo wonse) Ndalama zotsogola ndi instalments zolipiridwa Zolandiridwa zogwirira ntchito (m'mitengo yonse) Ndalama zolipiriratu Zakunja Zolandiridwa zosagwira ntchito (pamtengo wokwanira) Zopanda ntchito zolipiriratu Katundu wandalama Zopezeka (Banki ndi Cash desk) Zitetezo zogulitsidwa	Ngongole zomwe zikuchitika pano Zotsogola ndi magawo omwe adalandira Zolipira zamalonda zogwirira ntchito Ngongole zapagulu ndi zamisonkho Zolipira zina zogwirira ntchito Malipiro ochedwetsedwa Zakunja Ngongole za msonkho Ngongole pa zinthu zokhazikika Ngongole zina zosagwira ntchito Zosagwira ntchito zochedwetsa Ngongole ndalama Ma overdrafts apano aku banki ndi mabanki angongole aku banki
TZOCHITIKA ZONSE	TOSAL PASSIVE

✔ Reclassifications "investments" cycle

Pakuwunika zachuma, katundu wokhazikika ayenera kuphatikizidwa muzinthu zandalama zawo zonse, i.e. kusaphatikiza kutsika kwa mtengo ndi kuchotsera. Zotsirizirazi, zochotsedwa kuzinthuzo, ziyenera kuwoneka mumasheya a eni ake omwe ali ndi ngongole.

Kwa iwo omwe amalipidwa ndi kubwereketsa, mtengo woyambirira (kuchotsedwa pamtengo wotsalira) ziyenera kudziwika ndi kuwonjezeredwa ku ntchito zokhazikika, mofanana ndi katundu wokhazikika wa kampaniyo.

Kuchulukirachulukira komwe kunachitika mpaka pano kuyenera kuwerengedwa ndikulowa muzinthu zokhazikika. Zotsalira zotsalira ziyenera kuphatikizidwa mu ngongole zandalama. Chiwongola dzanja chomwe sichinabwere pa ngongole ziyenera kuchotsedwa kuzinthu zachuma ndikuwonjezedwa kuzinthu zomwe sizikugwira ntchito.

✔ Kusinthidwanso kwa kuzungulira kwa "ndalama".

Likulu losatchulidwa liyenera kuchepetsa kuchuluka kwa ndalama monga momwe zikuwonekera muzinthu zokhazikika zomwe zimakhudza katunduyo. THE mabonasi obwezera maudindo (kuthetsa kukhazikika kwa katundu) ayenera kulipiridwa mokwanira ku nkhani za bondi zomwe zikugwirizana nazo.

Monga tafotokozera m'munsimu, kutsika kwamtengo wapatali komwe kumachitika pa katundu wokhazikika kapena wobwereketsa kuyenera kuwonjezeredwa ku chilungamo. Pazinthu zokhazikika zomwe zimaganiziridwa kubwereketsa, ngongole yandalama iyenera kulowetsedwa mu equity ya eni ake kuti athe kulinganiza zolowa muzinthu zomwe zabwerekedwa.

Les makonzedwe angozi zosayenera zomwe zimakhudzana ndi nthawi yayitali ziyenera kuphatikizidwa muzachuma. Ngongole zomwe sizili zovomerezeka ziyenera kulembedwanso ngati ngongole zogwirira ntchito kapena ngongole zosagwira ntchito kutengera momwe zilili.

Les ma akaunti apano, ikatsekedwa, iyenera kutengedwa ngati chuma chokhazikika. Choncho ayenera kuphatikizidwa mu chilungamo. Ngati alibe kubweza nthawi iliyonse, amakhalabe ndi ngongole zomwe zilipo.

Les chiwongola dzanja chomwe sichinabwere pa ngongole ziyenera kuchotsedwa pa chinthucho "ngongole ndi ngongole zandalama ndi zofananira" kuti muwonjezere chinthucho " mangawa osagwira ntchito ". N'chimodzimodzinso ndi ndalama za overdraft kubanki. Iwo ayenera, kumbali yawo, kulembedwa ngati ndalama zopanda pake.

✔ Kuyikanso m'magulu "ogwira ntchito ndi osagwira ntchito".

Pankhani ya kusanthula zachuma, zotsogola ndi madipoziti omwe amaperekedwa pamaoda, zolipiridwa kale, VAT yochotsedwa (mwina ngongole ya VAT) ndi mabilu omwe akuyembekezeredwa omwe sanabweze (lingaliro losiyana limagwiranso ntchito pangongole zoyendetsera: zotsogola ndi ma depositi olandilidwa, VAT kapena ngongole zamisonkho, ndi ndalama zomwe zazindikiridwa pasadakhale).

Positi " zina zolandilidwa » nthawi zambiri zimatengera zolandilidwa zomwe sizikugwira ntchito.

Ngongole kwa ogulitsa katundu wokhazikika, ngongole zamisonkho pamapindu komanso “ Ngongole zina » amatengedwa ngati ngongole zosagwira ntchito. Kuphatikiza apo, malipiro omwe amalipidwa akuphatikizidwa mu equity ayenera kugawidwa m'mangongole osagwira ntchito.

✔ Kusinthidwanso kwa "cash" cycle

Zogulitsa zogulitsa, ngati zili zamadzimadzi, ziyenera kutengedwa ngati ndalama. Chiwongola dzanja cha mabilu omwe sanakhwime amakhala ndi ngongole zandalama.

✔ Kuyikanso m'magulu osiyanasiyana omasulira

Kusintha kovutirapo kumaperekedwa pakusiyana komasulira:

Ngati kutembenuka kukugwira ntchito: amasamutsidwa kuzinthu zogwirira ntchito. Ngati pali kuchepa kwa ngongole, timawachotsa ku katunduyo ndipo timachotsa ngongole zogwirira ntchito ngati pali kuwonjezeka kwa ngongole.

Ngati zomasulira za Passive zikusiyana: amachotsedwa ku ngongole ndikuchotsedwa kuzinthu zogwirira ntchito ngati pali kuwonjezeka kwa ndalama zomwe zimalandiridwa. Pankhani ya kuchepa kwa ngongole, timawasamutsa ku ngongole zoyendetsera ntchito. Mwachidule, tebulo ili m'munsili likuphatikiza zobwereza zosiyanasiyana zomwe ziyenera kupangidwa pa balance sheet.

Zolemba	Ndemanga
Amortization ndi depreciation	§ Kuchotsa ku katundu § Zowonjezera kuzinthu zomwe muli nazo
Ndalama zomwe ziyenera kufalikira pazaka zingapo zachuma	§ kuwachotsa ku chumacho § Kuchotsedwa ku equity
Malipiro a chiwombolo ndi ma bond	§ Kuchotsa ku katundu § Kuchotsedwa ku equity
Osasankhidwa ma sheya - likulu	§ Kuchotsedwa ku ngongole zandalama (akaunti oletsedwa) § Zowonjezera ku ngongole zazifupi (zosungitsa kwakanthawi)
Ma overdrafts apano aku banki ndi mabanki angongole aku banki	§ Kuchotsedwa ku ngongole zandalama § Zowonjezera ku ngongole za cyclical
Maakaunti apano a omwe ali ndi ngongole	§ Kuchotsedwa ku chuma chokhazikika § Ziwonjezeni kuzinthu zomwe zimalandiridwa (zolandiridwa zosiyanasiyana)
Chiwongola dzanja chobweza ngongole	§ Zowonjezera kuzinthu zomwe zilipo panopa (zolandiridwa) § Zowonjezera ku ngongole zomwe zatsala
Chiwongola dzanja chochuluka pazinthu zomwe zimalandiridwa Mabilu ochotsera omwe sanabwere komanso omwe adalandira omwe sanakwane Ndalama zobwereketsa	§ Mitengo yoyambirira ya katunduyo imawonjezedwa kuzinthu zokhazikika § Chofanana ndi kutsika chikuwonjezedwa ku chilungamo § Chofanana ndi gawo losawonongeka likuwonjezeredwa ku ngongole zandalama

🌽Ndalama zandalama

Ndalama zachuma za kampaniyo zimawunikidwa m'magawo atatu. The ndalama kusanthula kwenikweni cholinga Ntchito Capital Net Global (FRNG) Zofunika ndalama Net Global (BFRNG) ndi Net Cash (TN).

✔ Global Net Working Capital

FDR ndi lingaliro la chilungamo cha kampani yoyendetsera ntchito. Pali magawo awiri a ndalama zogwirira ntchito. Ndalama zonse zogwirira ntchito komanso ndalama zogwirira ntchito. Pamene palibe chomwe chatchulidwa, lingaliro lakuti " ndalama zogwirira ntchito amatanthauza ndalama zonse zogwirira ntchito.

Kuwerengera FR, njira ziwiri zilipo. Pamwamba pa njira ya balance sheet ndi pansi pa njira ya balance sheet. Kuchokera pamwamba pa balance sheet, tili ndi:

Total Net Working Capital = (PF + Borrowings) - Katundu Wokhazikika

Kuchokera pansi pa balance sheet, tili ndi:

Global Net Working Capital = (zogulitsa + zobweza + katundu wamakono) - ngongole zazifupi

Gome ili m'munsili likuwonetsa kutanthauzira kosiyanasiyana kwa ndalama zogwirira ntchito.

Chithunzi cha FRNG	Kutanthauzira
FRNG>0 (zabwino)	Zida zokhazikika za kampaniyi ndizofanana ndi katundu wokhazikika. Izi zikutanthauza kuti zinthu zokhazikika zimakwaniritsa zosowa zanthawi yayitali za kampani. Ndalama zandalama Choncho amalemekezedwa ndipo kampaniyo, chifukwa cha ndalama zogwirira ntchito, ili ndi chuma chochulukirapo chomwe chingalole kuti ipeze ndalama zina zopezera ndalama kwakanthawi kochepa.
si FRNG =0 (null)	Izi zikuwonetsa kuti zinthu zokhazikika zimakwaniritsa zosowa zanthawi yayitali za kampani. Ngakhale ndalama za kampaniyo zikuwoneka kuti zafikiridwa, ilibe ndalama zowonjezera zomwe zakhala zikugwira kwa nthawi yayitali kuti zithandizire ntchito zake. Izi zimapangitsa kuti ndalama zake zikhale zovuta.
FRNG<0 (negative)	Zida zokhazikika za kampaniyo ndi zochepa kuposa katundu wokhazikika. Zofuna zanthawi yayitali sizikukhudzidwa mokwanira ndi zinthu zokhazikika. Choncho liyenera kupereka ndalama zina za zosowa za nthawi yayitali ndi zothandizira za nthawi yochepa. Izi zikuyika pachiwopsezo chachikulu cha insolvency. Kampaniyo iyenera kuchitapo kanthu mwachangu kuti iwonjezere chuma chake chanthawi yayitali kuti ipezenso ndi FRNG yowonjezera.

✔ Chofunikira cha capital capital (BFR)

(BFR) ndiye muyeso wa ndalama zomwe kampani imayenera kutsata kuti ikwaniritse zosowa zachuma zomwe zimachitika chifukwa cha kusintha kwa ndalama zomwe zimagwirizana ndi zobweza ndi zolandila zokhudzana ndi ntchito yake.

Nthawi zambiri amatchedwa " ntchito capital capital » pamene ali negative. Kufunika kwake kumadalira kutalika kwa kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake. zopangira / phukusi, kupanga kukuchitika ndi kumalizidwa, ndi masiku omalizira operekedwa ndi ogulitsa kapena ogwirizana ndi makasitomala.

Mawu osavuta a algebraic a BFR ndi awa:

Zofunikira pazachuma = Katundu wapano (m'matangadza + zobweza zamalonda) - mangawa apano (zolipira zolipira + misonkho + chitetezo chamagulu + zina zopanda ndalama)

WCR imathanso kuganiziridwa ngati kusiyana pakati pa katundu wogwirira ntchito ndi ngongole zogwirira ntchito.

Kufunika kwa Capital Working = (Inventory + Realizable Assets) - Ngongole Zanthawi Yaifupi

Posiyanitsa BFR yogwira ntchito ndi BFR (BFRHE) yosagwira ntchito, BFRNG imakhala:

Global Net Working Capital Requirement = BFRE + BFRHE

Ofufuza nthawi zambiri amafuna kuti WCR iwonetsedwe m'masiku otuluka. Choncho, ndizokwanira kugawa ndalama zomwe zapezeka ndi CAHT ndi chulukitsani ndi masiku 365 kapena 360. Nthawi zambiri, pakuwunika zachuma, timasiyanitsa milandu itatu ya zofunikira zogwirira ntchito.

Kutanthauzira kwa BFR

✔️Le BFR ndi yabwino

ntchito zogwirira ntchito zamakampani ndizokulirapo kuposa zida zogwirira ntchito. Kampaniyo iyenera kulipira zosowa zake kwakanthawi kochepa mwina mothandizidwa ndi zotsalira zake zanthawi yayitali. Ingathenso kutero mothandizidwa ndi ndalama zowonjezera zanthawi yochepa, monga ngongole zakubanki.

✔️Ngati BFR ndi zero

ntchito zogwirira ntchito za kampani ndizofanana ndi zomwe zimagwiritsidwa ntchito. Kampaniyo ilibe ntchito zopezera ndalama chifukwa ngongole zomwe zilipo ndi zokwanira kulipira zinthu zomwe zilipo.

✔WCR ndi negative

ntchito zogwirira ntchito za kampaniyo ndizochepa poyerekeza ndi zomwe zimagwirira ntchito. Kampaniyo ilibe ndalama zogwirira ntchito; ngongole zake zapano zimaposa zosowa zake zachuma pazachuma.

Chifukwa chake sichiyenera kugwiritsa ntchito ndalama zake zogwirira ntchito kuti zithandizire pakanthawi kochepa.

🌽 ndalama zonse (TN)

TN ndi chizindikiro chofunikira chowerengera ndalama komanso ndalama pakampani. Kutsimikiza kwake, kusanthula kwake ndi kutsata kwake kumapangitsa kuti zitheke kuyendetsa bwino mabizinesi.

TN ndi ndalama zonse zomwe zitha kusonkhanitsidwa pakanthawi kochepa (tikulankhulanso za ndalama zofunidwa). Iyenera kutsimikiziridwa:

• Kumtunda mu gawo lokonzekera kapena kutengerapo bizinesi isanayambe

Pamene mtsogoleri wa polojekiti akufuna kupanga bizinesi yake, ayenera kuwerengera ndalama zomwe zimayendera. Nthawi zambiri, kuwerengera uku kumachitika pomanga bajeti yoyendetsera ndalama, tebulo lomwe limapanga chiwonetsero chazachuma.

Kutsimikiza kwake kumapangitsa kuti zitsimikizire kuti ntchitoyo ndi yotheka komanso kuti momwe ndalama za kampani zimakhalira zimatsimikizira kukhazikika.

• Mu moyo wa kampani

Net Cash ndi chinthu chofunikira kwambiri pabizinesi. Nthawi zambiri timalankhula za " mitsempha ya guerre popeza imayang'anira malipoti onse ndi kayendetsedwe kazachuma komwe amapangira anzawo akampani.

Itha kuyang'aniridwa tsiku lililonse, mlungu uliwonse, mwezi uliwonse, kotala kapena pachaka. Iyenera kuphatikizidwa muzoneneratu mu dashboards. Algebraically, amawerengedwa m'njira zotsatirazi:

Net Cash = Chuma Chogwira Ntchito - Zofunikira Zogwirira Ntchito

Kapena

Ndalama zonse = Ndalama - ngongole yanthawi yochepa

Ndalama zandalama zimayimira zinthu zonse zandalama zomwe zingapezeke pakanthawi kochepa. Zili ndi katundu wosungidwa m'mabanki, zolembera ndalama ndi Investment Securities (VMP).

✔Kutanthauzira kwa Net Cash

Pambuyo pa kuwerengera, milandu itatu ingabuke:

TN>0: Positive net cash flow ndi chizindikiro chakuti kampaniyo ikhoza kulipira ngongole mwachangu. Ichi ndi chizindikiro chabwino cha kayendetsedwe kabwino. Komabe, sayenera kukhala yokwera kwambiri. Pamenepa, zikanakhala ndalama zomwe sizikugwiritsidwa ntchito mokwanira komanso zomwe zimapereka zochepa.

lorsque TN <0 : a priori, kukhala ndi ndalama zopanda ndalama ndi chizindikiro choipa cha kasamalidwe. Koma, m'pofunika kwambiri kufufuza zifukwa za vutoli musanapereke lingaliro.

Ngati kutuluka kwandalama kuli kolakwika chifukwa WCR (Working Capital Requirement) ndiyokwera kwambiri, Ndiko kuyang'anira bwino kwa WCR komwe kumayenera kugwiritsidwa ntchito. Ngati zili zoipa chifukwa ndalama zogwirira ntchito ndizosakwanira, ndi ndondomeko yamakampani yomwe iyenera kuwunikiranso.

TN=0: izi m'kuchita nkovuta kukwaniritsa.

Mukhozanso kuphunzira momwe mungachitire kusanthula ndalama pogwiritsa ntchito ma ratios. Zili ndi inu

Malingaliro anu mu ndemanga