Nzira yekuongorora mari: nzira inoshanda

Chinangwa chekuongorora kwemari yekambani ndeye kupindura mibvunzo ine chekuita nekuita sarudzo. Sarudzo idzi dzinogona kubatanidzwa kune manejimendi ekambani, mutemo wekudyara kana mibvunzo ine chekuita nemari. Munyaya ino Finance de Demain inokuzivisa iwe maitiro ekuongorora zvemari nenzira inoshanda.

Asi kutanga, hezvino zvimwe Zano uye zano rekugadzira nekusimudzira izvo zvinokutendera iwe kukudziridza kambani yako kana bhizinesi rako zviri nyore.

🌽 Matanho ekuongorora marire

Pfungwa yeFA haisi yekutaura pachiyero chega chega asi kuratidza zvakakosha mapoinzi anodiwa kuti unzwisise bhizinesi rakadzidzwa. Nokudaro, kukosha kwekuongorora kwemari kunosiyana maererano nezvinangwa zvakagadzirirwa uye mushandisi.

Aya ndiwo maitiro atinowanzo kusiyanisa pakati pekuongorora kwemari yemukati neyekunze. Ongororo yemukati inoitwa nemushandi wekambani ukuwo ongororo yekunze ichiitwa nevanoongorora vakazvimirira. Zvingave zvichiitwa mukati kana nemunhu akazvimiririra, zvinofanirwa kutevedzera nhanho shanu (05).

✔️ Chekutanga danho

Iyi nhanho inoita kuti ikwanise kuunganidza zvese zviri zviviri accounting uye isiri-accounting ruzivo kuitira kuti igadzirise zvakare. Iwo chaiwo mubvunzo wekusangana nevatungamiriri vakasiyana-siyana vekambani vanozokwanisa kukupa magwaro akakumbirwa.

izvi zvinyorwa zvemabhuku ndezvi: pepa remari, chirevo chemari, chirevo chekuyerera kwemari uye kunyange zvinyorwa. Izvi zvinogona kusanganisira mamwe magwaro anogona kubatsira kunzwisisa mamiriro emari ekambani. Muchikamu ichi tinogona kuve nemanejimendi marepoti, makomiti akasiyana, nezvimwe.

✔️ Chechipiri nhanho 

Danho iri rinosanganisira kudhirowa shanduko kubva kuaccounting balance sheet kuenda yakadzokororwa balance sheet. Iyo yekupedzisira inogona kunge inoshanda kana zvemari zvichienderana nemaitiro anogamuchirwa. Izvi zvinoshandawo kune mari uye mari yeakaundi (CPC) iyo inofanirwa kudzokororwa.

Reprocessing inosanganisira kurongedzazve zvinhu zvakasiyana zvichienderana nekuti zvinofanirwa kunge zviri chikamu chekushanda, kudyara kana kutenderera kwemari.

Somuenzaniso, kana mune zvazvino zvinhu, isu tine stock yakagara kwegore, saka tinoitumira kune yakagadziriswa assets. Kushanda uku hakuna zvakunokanganisa pahuwandu hwezvinhu / zvikwereti asi pane kutenderera kwekushanda. Inogadzirisa otomatiki zviyero zvakaverengerwa. 

✔️ Nhanho yechitatu

Mushure mekudzokororwa kweiyo balance sheet, danho iri rinoita kuti zvikwanise kuunza bhajeti remari (assets kana liquidity) kana kuti inoshanda pachayo mumhomho huru uye iyo account yemari nemari inodzokororwa. Icho chaicho chiri kuumbwa kwebasa rakaitwa munhanho yapfuura.

✔️ Danho rechina

Ino ndiyo nguva yekupa chirevo chekuyerera kwemari, kururamisa maverengero, kana aripo, mareshiyo akakosha ane chekuita nechimiro chemari; liquidity; basa rebhizimisi uye purofiti.

✔️ Nhanho yechishanu

Uku ndiko kuongorora kwemari kwakarurama. Mushure mekuverenga zviyero zvakasiyana munhanho yapfuura, zvinodikanwa kutaura pamusoro pekushanduka kwavo. Tsvaka kutsanangura kusiyana kwakasiyana kwereshiyo. Iti kana zviyero izvi zvakanaka kana zvisina kunaka kune kambani? Kana vasina kunaka, saka ita mazano ekuvandudza.  

Uye izvi, reshiyo nereshiyo kana ne block of ratios. Iyi nhanho inofanirwa kutungamira kune kukosha kwekutonga kana kuongororwa kwemamiriro emari (simba rake noutera hwake) yekambani. Kuti usvike zvirinani iyi nhanho yechishanu, muongorori wezvemari anofanira kutsvaga kupindura mibvunzo inotevera:

•  Ndeapi mhedzisiro yekambani maererano neturnover uye margin?
• Kuti uwane mhedzisiro iyi, chii chinonzi mari yekambani yekudyara?
• Inobhadhara sei mari idzi?
• Ko kambani inoita sei zvichienzaniswa nemamwe makambani ari muchikamu chimwe chete?

🌽 Chii chaizvo chinofanira kuongororwa?

Kuti uwane nzira inoshanda yekuongorora mari, muongorori wezvemari anofanira kuongorora chimiro chekuchinja uye miganho. Ongorora mainvestries akaitwa, nzira dzekubhadhara mari idzi uye wozopedzisira waongorora pundutso yekudyara uku.

✔️ Turnover uye margins

Kuongororwa kwechimiro chekutengesa uye miganhu kunotora nzvimbo yakakosha mukuongorora kwemari. Kuongorora kwakadzama kwemari yekutanga uye purofiti yekushanda kechipiri inoita kuti zvikwanise gadzirisa zvinonetsa pamusika uye mazano ebhizinesi.

Nokudaro, unogona kuwana scissor effects iripo sezvo kambani inogona kunyatsoona kuwedzera kwemari yayo uye panguva imwechete inosangana nekuputika mumari yayo yekushandisa.

Kuongorora kwemari mukana wekudzidza zvakawanda nezve mitsetse yemari yezviitwa zvekambani uye kuziva chinzvimbo chayo chekukwikwidza pamusika. Nekudaro, kuongorora shanduko inotibvumirawo kuti tidzidze zvakawanda nezve shanduko ye " kwaakarerekera nekuparadzanisa mari yakatarwa kubva kumari yakasiyana-siyana.

✔️Investment analysis

Mukambani, mune maviri makuru makuru ekudyara. Huremu hwekutanga hwekudyara ndehuya hunoenderana neyakagadzika assets padivi reasset yebalance sheet.

Ruzivo rwakaunganidzwa muhuwandu uhu hwakakosha pakunzwisisa zano rekambani, kunyanya nekuenzanisa huwandu hwekudyara kutsva neiyo yekudonha kwemitengo. Huwandu hwechipiri hwekudyara hunoenderana nemasheya. Nekudaro, iyo ongororo yemari inofanirwa kuongorora iyo yekushanda capital inodiwa yekambani. 

✔️Kuongorora kwemari

Kuongororwa kwemari yekambani kunofanirwa kuitwa zvine simba mumakore akati wandei emari. Inogonawo kuitwa statically pane yekupedzisira iripo kurovedza. Nenzira ine simba, chishandiso chakakosha chebasa ndicho chirevo chekuyerera kwemari. Kuyerera kubva kumabasa ndiwo musimboti.

🌽 Nzira yekuongorora sei kutenderera kwemari?

Chinhu chekutanga kuita kana uchiongorora mari ndeye kuverenga Kugona kuzviitira mari (CAF) yekambani. CAF inosarudza zvese zvemukati zviwanikwa zvinogadzirwa nekambani sechikamu chebasa rayo izvo zvinoibvumira kuona mari yayo.

Inogona zvakare kuita kuti zvikwanisike kubhadhara zvikwereti zvakatorwa, mari yekuisa mari, kuwedzera kuenzana kana kugovera migove. Kuverenga iyo CAF, nzira mbiri dziripo: nzira yekubvisa (zvichienderana neyakakura yekushanda yakasara) uye nzira yekuwedzera (kubva pamigumisiro yechiitwa).

 ✔️ Iyo subtractive nzira

Iyi nzira yekuverenga inotevera zvakananga kubva kutsanangudzo yeCAF. Uku kuverengera kweCAF zvichienderana nemabviro ayo. Nekudaro, iyo CAF inoverengerwa nekuita mutsauko pakati pemari inobatika uye inobatika mari ine chekuita neyakajairwa chiitiko chekambani, kureva izvo zvisingaite. haina hukama nemashandiro mari kana mari.

Chigadzirwa chinobatika (zvichienderana nemari inobatika) chinogona kuunza mari (zvichiteerana mari) Ukuwo, chigadzirwa chakaverengerwa (zvichienderana nemari) hachiburitse kuyerera kwemari.

Mukuita, kune iyo gross operating surplus (EBITDA) inowedzerwa kuendeswa kwemari yekushandisa uye imwe mari inobatika kubva kune yakajairika chiitiko uye imwe mari inobatika kubva kune yakajairika chiitiko inobviswa.

KUZVIITIRA MARI = Gross operating suplus + Kutamisirwa kwemari yekushandisa + Autres produits d'exploitation - Autres charges d'exploitation + Migove yepurofiti pakushanda pamwe chete - Migove yepurofiti pakushanda pamwe chete + Zvigadzirwa zvemari - Mari yekushandisa + Exceptional products - Exceptional inobuda mari - Kubatanidzwa kwevashandi mumigumisiro - Mitero yemuhoro

Heano mimwe mibvunzo yekubvunza kana uchiongorora matenderedzwa akasiyana.

 ✔️ Nzira yekuwedzera

Iyi nzira yekuverenga yechipiri inokurumidza kupfuura yekutanga uye nekudaro inoshandiswa zvakanyanya. Ichi chi'chiverengero cheCAF maererano nekugoverwa kwayo. Vhidhiyo inotevera inoratidza maitiro ekuongorora zvemari.

Iyo CAF inogona zvakare kuverengerwa kubva kune iyo mambure mhedzisiro inowedzerwa mari yakaverengerwa (miripo yekudzikira uye zviwanikwa) uye kubva kune zvakaverengerwa zvigadzirwa zvekudzoserwa kwezvipo uye kudzikira zvinobviswa.

Zvakakosha kuti pamwe nekubvisa pasi pasi, kukanganiswa kwemari nekuita kwekudyara kunoonekwa mukutaura kwemari.

Chokutanga, mari yekudyara inoendeswa kune chirevo chemari, izvo zvakaverengerwa zvigadzirwa, zvinofanirwa kubviswa.

Chechipiri, wedzera kukosha kwebhuku remambure yezvinhu zvakatengeswa uye kubvisa mari kubva mukutengeswa kwezvinhu.

Chechipiri chaunofanira kuita kana uchiongorora mari ndeyekuongorora zviyero. Aya ndiwo mareshiyo ehuwandu hwemari, kusununguka kwemari, kusashanda, kusununguka kwemari uye kuzvitonga kwemari.

Izvi zvinoitirwa kuongorora kuenzana kwechimiro chayo chemari pamwe nekukwanisa kwayo kubhadhara. Mari yakaenzana zviratidzo zvinoshandiswa kuita ongororo yemari yemakambani.

Nekudaro, kana iwe uchida kutora kutonga kwemari yako pachako mumwedzi mitanhatu, ini ndinokurudzira iyi gwara.

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