Nzira yekuita sei mari yekuongorora nekuenzanisa?

Ongororo yezvemari uchishandisa ratios chinhu chakakosha chekuongorora hutano hwemari hwekambani. Iyi nzira yakasiyana ne iyo inoshanda nzira kuongororwa kwemari. Nekuongorora akasiyana siyana emari, vanoisa mari, mamaneja uye vanoongorora vanogona kuwana ruzivo rwakakosha mukuita kwekambani, purofiti, solvency uye kushanda nesimba.

Muchinyorwa chino, tichaongorora zvakadzama mashandisiro emari reshiyo yekududzira zvirevo zvemari zvekambani uye kuita sarudzo dzine ruzivo.

Kunyangwe iwe uri nyanzvi yezvemari kana muzvinabhizinesi ari kutsvaga kunzwisisa zvirinani nhamba dzebhizinesi rako, iyi yakadzama yekuongorora chiyero chemari inokupa ruzivo runoshanda, rwunoita.

🌿Liquidity analysis

Ongororo yeLiquidity inoongorora kugona kwekambani kuzadzisa zvisungo zvayo zvenguva pfupi ichishandisa mareshiyo akadai sereshiyo yazvino, kuderedzwa kwehuwandu hwemari, uye chiyero chekukurumidza chemari. Ongororo iyi inopa ruzivo mukukwanisa kwekambani kuzadzisa zvikwereti zvayo zvenguva pfupi ichishandisa midziyo yayo yemvura.

✔️ Liquidity ratios

Liquidity chiyero chekugona kwemukwereti kubhadhara zvikwereti zvake achifunga kuenderera kwebhizinesi. Iyo yakasiyana ne solvency iyo inobva pakufungidzira kwekumira kwemabasa.

Kuyera kuvharika kwekambani, isu tinoongorora kukosha kwemari yayo iripo pakubvisa kwayo. Izvi zvinoenderana nereshiyo ye general liquidity, yakaderedzwa liquidity uye ipapo liquidity. Chiyero chemazuva ano chinoyera kukwanisa kwekambani kubhadhara zvikwereti zvayo zvenguva pfupi.

Kana yakakura kudarika 1, zvinhu zvazvino zvinoita kuti zvikwanise kuwana mari yezvikwereti zvazvino. Iyo kambani inogona kutariswa se "solvent" munguva pfupi.

Iyo yakaderedzwa liquidity reshiyo yakaenzana nereshiyo yemidziyo yazvino (iyo yakanyanya mvura asset pabalance sheet) kushoma inventory, kune zvikwereti zvazvino. kwenguva pfupi (zvikwereti zvinofanirwa mukati megore rimwe).

Iyo yekukurumidza liquidity reshiyo inodzvinyirira kupfuura mamwe maviri maviri. Inoratidza kugona kwekambani kuzadzisa zvisungo zvayo zvenguva pfupi pasina kushandisa zvinhu zvayo zvazvino illiquid (kusanganisira masheya).

✔️ Ongororo yezvemari ne yakagadzikana yekuvhara basa reshiyo

Huwandu hwekuvharirwa kwemabasa akatsiga hunoyera mwero wekuvharwa kwezvinhu zvakachengetwa paLT nezvikwereti.

Reshiyo iyi inofanirwa kunge iri pa isingasviki 1 (100%). Zvinotodiwa kuti ive huru pane 1 nekuti izvi zvinoreva kuti zviwanikwa zvekambani zvakatsiga zvinoibvumira kuburitsa mari yakawandisa iyo inogona kushandiswa kupa mari yekushanda mari zvinodiwa.

✔️ The obsolescence ratio

The obsolescence reshiyo inoyera mwero wekupfeka uye kubvaruka kwemidziyo yekugadzira yekambani. Inoratidzwa sechikamu chezana.

Iyo painoswedera kune 1, iyo ichangoburwa inoratidza kuti chishandiso chiri mukugadzirwa. Zvikasadaro, zvinoratidza kuchembera.

✔️ Chiyero chekusununguka kwemari

Chiyero chekusununguka kwemari chinoratidza mamiriro echikwereti chemari chekambani maererano nekuenzana kwayo.

Njodzi dzakadzikira kwazvo dzinokanganisa mikana yekuwana mari yekunze nekuti inoratidza kuti kambani inotsamira kune masangano anoipa mari uye ine nzvimbo shoma yekufambisa inogadzirwa nemari yayo.

✔️ Kuzvimiririra kwemari

Pakati pezviyero zvakaverengerwa kusvika zvino, iyo yekuzvitonga kwemari (RAF) inonyanya kukosha.

Mutemo wezvemari unoda kuti vanopa mari vanofanirwa kupa inokwana hafu yemari yekudyara kuitira kuti vaone kuzvitonga kwekambani kune-va-vis vechitatu mapato. Zvinoenderana nemaitiro emari, kuzvitonga kwemari kunoratidzwa sezvizvi:

Si RAF <1, ipapo kambani inogara iine mukana wekupinda muchikwereti munguva refu uye yepakati.

Muchiitiko apo  RAF > 1, ipapo kambani haikwanisi kutora chikwereti chakawanda. Mune mamwe mazwi, inofanirwa kudzoreredza capital yayo kana kuiwedzera kuitira kuti iwane muganho mutsva wechikwereti uye inishuwarenzi kune vayo vemari.

🌿 Profitability analysis

Tsanangudzo yezviyero zvepurofiti inoenderana danho rekupedzisira rekuongorora mari yekambani. Pfungwa iyi ndeyekuburitsa mareshiyo makuru kubva kuongororo yehupfumi kuti ikwanise kuenzanisa nemamwe makambani ari muchikamu chimwe chete. 

Muchokwadi, kuita purofiti kwekambani chinhu chakakosha pakuita kwayo kwese. Inogona kutsanangurwa sekugona kwayo kuburitsa mhedzisiro (vabatsiri) kubva kune capital yakaiswa.

Tichifunga nezveakasiyana mazinga emhedzisiro, matatu nhanho yekuongorora purofiti iripo: kushanda purofiti, purofiti yehupfumi uye purofiti yemari.

Profitability ratios chiyero chinoguma nehukama ne: chiitiko (kushanda purofiti); nzira dzekugadzira kana mari (economic profitability); uye nzira dzemari (mubhadharo wemari).

✔️ Kuongororwa kwekuita purofiti

Pakati pezviyero zvekubatsira kwekushandisa, tine:

👉 The commercial margin rate TMC

Iyo TMC inobata makambani ane basa rakakosha rekutengesa. Kuongorora chiyero ichi kunoita kuti zvikwanise kuongorora muganho wekutengesa wekambani uye nekudaro zano rayo rekutengesa. Chokwadi, muganho wepamusoro unobvumidza iwe kupinza mari pasina kunetseka uye basa rekutengesa riri nani.

Ichi chiratidzo chinobvumira kambani kuzvienzanisa pachayo nevanokwikwidza zvakafanana. Kutariswa kwechiratidzo ichi nekufamba kwenguva kunoita kuti zvikwanise kuongorora mutemo wekutengesa wekambani. Pamasvomhu, iyo gross margin rate inowanikwa neinotevera fomula:

👉 The value added rate (VAT)

Chiyero ichi chinoshandiswa mumakambani emaindasitiri chinoyera dhigirii rekubatanidzwa kwekambani. Inoita kuti zvikwanise kusiyanisa pakati pemitengo yezvinhu zvekunze uye zvemukati zvekugadzirwa kwekambani. Yakaenzana ne:

👉 The gross operating surplus (EBITDA) mwero

Chiyero cheEBITDA chinoyera muganho unogadzirwa neyuniti yega yega yekuchinja zvisinei nemitemo yakasiyana yekambani. Inoratidzwa nechiyero chinotevera:

Iyo EBE ndiyo yekutanga chiratidzo cheindasitiri uye / kana kutengeserana kuita kwekambani. Inowanikwa nehukama hunotevera:

Kana kukosha kwayo kwaverengwa, nyaya mbiri dzinogona kubuda:

Kana EBE > 0,  ipapo bhizinesi rinobatsira kubva pakuona kwekushanda;

Kana EBITDA <0, izvi zvinonzi "gross operating insufficiency". Mune mamwe mazwi, kutendeuka kwekambani hakuvhare mari yayo.

👉The operating rate of return (ERR)

Chiyero ichi chinoyera mwero wepurofiti yekushandisa inogadzirwa nechikamu chimwe nechimwe chekuchinja. Chiyero ichi chinoratidzwa nereshiyo:

👉 The commercial rate of return (TRC)

Chiyero chekupedzisira chemhuri iyi ndicho chinotara mwero wemubairo unogadzirwa kune yega yega chikamu chemari. Inoratidzwa nechiyero:

👉 The inventory turnover ratio

The inventory turnover reshiyo inoyera huwandu hwenguva dzakashandurwa inventory mukati megore. Chiyero ichi chiratidzo chakanaka chemhando yezvinhu zviri mustock (dhigirii rekusashanda) uye kubudirira kwekutenga uye maitiro ekugadzirisa zvinhu.

Inoverengerwa nekupatsanura mutengo wezvinhu zvinotengeswa neavhareji kukosha kweiyo inventory panguva yakatarwa. Izvo zvakakosha kuti uongorore inventory turnover nekuti mubairo wega wega unounza purofiti yakakura. Chiyero ichi chinogona kuratidza kwaungagone kuvandudza maitiro ako ekutenga uye manejimendi ekuchengetedza.

Semuenzaniso, unogona kuongorora tsika dzako dzekutenga uye dzevatengi vako kuti uone kuti iwe inogona kuderedza inventory yako. Iwe unogona kuita mari kune imwe yeakasakara hesera nekuitengesa nemutengo wakaderera kune vamwe vatengi.

Kuti tiverenge muyero weiyo inventory turnover pamusoro pegore, tinofanira kutanga taverenga avhareji yeavhareji yekambani.

Yakanyanya kuderera reshiyo inogona kuratidza mamiriro akasiyana. Kana lkambani inosangana nematambudziko ekutengesa kana kuti yawandisa.

Yakawandisa stock chinhu chekutarisa icho chinogona, semuenzaniso, kutungamira kune imwe mari yekuchengetedza; kana iri yezvinhu zvinoparara uko ukoshi hunodzikira nekufamba kwenguva, yakawandisa stock inogona kukanganisa zvakanyanya hutano hwemari hwekambani.

Pane zvinopesana, chiyero chepamusoro chinoreva kuti mari yacho inotungamirirwa zvakakwana maererano nehuwandu hwekutengesa hunowanikwa nekambani mukati megore.

👉 Trade receivables turnover ratio

The turnover ratio of trade receivables inopa ruzivo pamusoro peavhareji yenguva yakapfuura pakati pezuva rekubudiswa kweinvoice uye yekubhadhara kwayo kunoshanda. Iyi reshiyo inoverengerwa kubva pachiyero chinotevera:

Chiyero ichi chinokutendera kuti utaure maitiro maererano nenguva inotora vatengi vako kubhadhara zvikwereti. Avhareji yekunonoka iyo yakarebesa inogona kuratidza zvinhu zvakawanda. Regai vvatengi vedu vari kusangana nematambudziko emari kana kutimazuva ekupedzisira aunopa vatengi vako mapfupi.

Sezvineiwo, ipfupi avhareji nguva yekubhadhara mutengi inoreva kuti vatengi vako vakavimbika, remekedza mazuva ekupedzisira akaiswa kana kuti vanobatsirwa nehutano hwakanaka hwemari.

👉Trade payables turnover ratio

Zvichiswedera pedyo nereshiyo yapfuura, mwero wekuchinja kwezvikwereti zvevatengesi unoratidza avhareji yenguva yakatorwa nekambani kugadzirisa zvikwereti zvayakaita nevatengesi vayo. Inorongwa sezvinotevera:

Ipfupi avhareji yenguva yekubhadhara hunhu hunoyemurwa zvakanyanya nevatengesi vako. Izvi zvinoreva kuti wakavimbika uye kuti unoremekedza zvisungo zvawakaita nevaunofambidzana navo.

Nekudaro, kubhadhara vatengesi vako nekukurumidza kunogona kukonzera kunetsa kwekuyerera kwemari zvichienderana nezviwanikwa zvekambani. Zvinokurudzirwa kuremekedza mazuva ekupedzisira akakurudzirwa uye kubhadhara vatengesi vako pazuva rawakabvumirana.

Uyezve, kupa bhizinesi rako nguva yakakwana yekuunganidza kutengesa kunokubvumira kuti uwedzere mari yako uye wozobhadhara vatengesi vako nerunyararo.

🌿Ongororo yehupfumi hunobatsira (ER)

Mareshiyo ekuyera purofiti yehupfumi anoita kuti zvikwanise kutonga kugona kwekambani kuburitsa mhedzisiro (purofiti) nekuunganidza chete capital inodiwa kuita basa rayo.

Kubudirira kwehupfumi kunobva mukukwanisa kwekambani kutengesa nekugadzira maringe uye mibairo inobvumira mari yekambani kumutsiridzwa uye kubhadharwa. The net economic rate yekudzoka inoratidzwa nereshiyo:

Kuwanda kwehupfumi hwehupfumi kunoyerwa maererano netnet economic assets.

Ichi chiratidzo chekubudirira kwehupfumi chinobatsira kuzivisa vanoisa mari nezve kudzoka kune capital inodiwa pakuita basa. Zvisinei, ichi chiratidzo hazvina zvazvinoreva kune vese vashandisi kuongororwa kwemari. Ichi ndicho chikonzero, semuenzaniso, vanopa mari vanofarira kuwana mari, kunyanya mubairo wezvipo zvavo.

🌿 Kuongororwa kwekuwana mari (FR)

Mari reshiyo ndiyo inonyanya kushandiswa nemaneja kutarisa shanduko yekambani. Aya mareshiyo anoita kuti zvikwanise kuongorora kugona kwekambani kubhadhara zvikwereti kune vanogovana vayo uye kuvabhadhara nenzira yekuti vatsivise njodzi yakaitika.

Kukosha kwereshiyo iyi kunoongororwa maererano neavhareji mwero wekudzoka pane yakatarwa-inowanikwa mari. Inoratidzwa nechiyero:

Kuongorora kwemari uchishandisa ratios ndiyo nzira yakanakisa yekuongorora mamiriro emari ekambani. Unofanira kugara uchiremekedza mari yekuongorora nzira. Nekudaro, kana iwe uchida kutora kutonga kwemari yako pachako mumwedzi mitanhatu, ini ndinokurudzira iyi gwara.

Zviri kwauri, siya maonero ako mumashoko