A talakawan shekara-shekara kudin na aiki birnin: da dabara domin lissafi na balance

A dukiya da kamfanin - wani kudin darajar albarkatun don tabbatar da samar da tsari. A dukiya hadaddun na kamfanin hada da wadanda ba na yanzu dukiya (gine-gine da kuma samar da administrative, kayan aiki, kayan aiki, motocin), kazalika da aiki babban birnin kasar, tsarin da akwai irin wannan abubuwa kamar:

• tsabar kudi a hannun kuma asusun banki.

• inventories - kaya da kuma kayan, raw kayan, kerarre kayayyakin, kaya na sayarwa da kuma sauran inventories.

• receivables receivables for tsĩrar amma ba tukuna biya sabis / kayayyakin.

• gajere zuba jari da kuma sauran dukiya.

All halin yanzu dukiya da aka tara a karo na biyu sashe na balance sheet da ake bi a matsayin Negotiable, watau. E. Halartar a cikin juyin juya halin.

Tattauna a cikin labarin zai kasance game da irin wannan ra'ayi a matsayin talakawan shekara-shekara kudin na aiki babban birnin kasar. Mun koyi yadda za a lissafta wannan adadi da kuma abin da ake nufi.

Yanzu samarwa dukiya a cikin balance sheet

Kamar yadda an riga an lura a cikin littafin matsayi halin yanzu dukiya tattara a karo na biyu sashe na BO-1 rahoton. Kowane irin dukiya da ake sa da kansa line:

▪ 1210 - inventories.

▪ 1220 - VAT a kan saye da dukiya;

▪ 1230 - wajibi ne daga mabartan.

▪ 1240 - Fin. zuba jari;

▪ 1250 - Cash, tsabar kudi equivalents.

▪ 1260 - sauran.

Total karshe darajar halin yanzu dukiya rubuce a cikin balance sheet line 1200. Yana accumulates cikin cikakkar darajar ma'aunan kamfanin domin kowane matsayi na farkon na qayyadedden lokaci na analyte kuma ta ƙarewa. A accountancy darajar da dukiya a kan balance sheet aka kira wani littafi.

The dauke da darajar da dukiya

Masana harkokin tattalin arziki nazarin dauke da adadin dangane da binciken da manufofin. Alal misali, a lokacin da shi wajibi ne don gano da girman da ma'auni na dukiya a matsayin dukan ko sashe domin kowane abu dabam, domin sanin muhimmancin (karuwa ko karu a darajar da kadarori), kuma bisa wani kwatanta da cikakkar Figures su kusantar da karshe game da jihar na aiki babban birnin kasar a wani kwanan wata. Bayan da ciki masu amfani da bayanai samuwa a cikin kudi kalamai, kamfanoni suna zamar masa dole ya sanar da daban-daban na waje masu amfani - kafa, bashi, insurers, masu zuba jari, samar da su da dama na bayanai, ciki har da kasancewa da kadarori.

Ina da darajar da littafin darajar

Bukata sosai-da bayanai a kan littafin darajar da kadarori a cikin bincike na tattalin arziki da ayyukan kamfanin - babban kayan aiki a kimantawa da samar da kudi yanayin kamfanin. Amfani da wannan index da aka lasafta ciki coefficients:

▪ sama a kan dukiya, wanda kayyade girman da riba sanã'anta a kan kowane ruble kashe a sayan albarkatun kasa da kuma samar da;

▪ kadara yawa, nuna da tasiri na amfani.

By gwada na farko da kuma karshe dabi'u, tabbatas da kudin Economist iya zana karshe game da karuwa ko raguwa a yawan zagawa da dũkiyõyinsu a monetary sharuddan na qayyadedden lokaci, domin sanin da dangi dabi'u characterizing ci gaban wasan kwaikwayon na kowane layi na biyu sashe na balance. Duk da haka, da Figures kawai samar da bayanai game da kasancewa da dukiya ga wani takamaiman rana, ba ko da yaushe daidai da real hoto, domin a cikin rãyuwar sha'anin aikin tsanani ne ba iri daya ba, kuma cewa take kaiwa zuwa m saya da kuma amfani da aiki babban birnin kasar, misali, a cikin kamfanonin da suke dogara a kan yanayi hawan keke. Shi ne mafi kuxi don nazarin yanayin dukiya ko gajeren lokaci zuwa lissafi Manuniya kamar da talakawan shekara-shekara kudin na aiki babban birnin kasar. A darajar wannan index aka lasafta ga samar da wani jam'i na tattalin arziki lissafin.

Me ya kirga talakawan shekara-shekara kudin na aiki babban birnin kasar

Cikakken bincike na canje-canje a tsarin da kuma abun da ke ciki na dukiya, ciki har da babban birnin kasar aiki, mai yiwuwa ba ne ba tare da kirga da talakawan tamanin da dukiya ga wani shekara. Kamar yadda lasafta ta da talakawan shekara-shekara kudin na aiki babban birnin kasar? Manazarta koma zuwa balance mashaya 1200, kuma idan ya cancanta don shirya wani daya irin dukiya, kamar hannun jari, - daidai matsayi na line. A lissafi dabara ne kamar haka:

- _Cp = Yã (Ya _n + Yã _k) / 2,

inda D _n - da adadin zagawa da wajen domin farkon bincikar tsawon Ya _zuwa - a karshen zamani 2 - yawan lokaci lokaci.

misali lissafi

Yi la'akari da misalin yadda za a lissafta da talakawan darajar halin yanzu dukiya (dabara sikẽli). Baseline data aka gabatar a Table balance dabi'u na aiki babban birnin kasar.

Table of Manuniya na yanzu dukiya da kamfanin for 2016

Manuniya	line code	a kan Disamba 31, 2015	a kan Disamba 31, 2016
m reserves	1210	5200	5450
VAT a kan sayan dukiya	1220	242	210
receivables	1230	510	620
kudi	1250	2460	3020
Total 2nd balance sashe	1200	8412	9300

Mun lissafta tamanin da sama dabara, a kan tushen da sikẽli data:

Game da _Cp = (8411 + 9300) / 2 = 8856 dubu. Rub. - da matsakaita na shekara halin yanzu dukiya (line a cikin balance sheet 1200) amounted zuwa 8856 dubu rubles ..

Yin amfani da wannan lissafi algorithm lasafta da talakawan shekara-shekara kudin da kayan zagawa da dukiya (dubu rubles.). A wadannan wurare:

▪ hannun jari (p 1210.) - The _Cp = (5200 + 5450) / 2 = 5325 dubu. Rub.;

▪ VAT a sayi kayan - About _Cp = (242 + 210) / 2 = 226 dubu. Rub.;

▪ receivable - Ya _Cp = (510 + 620) / 2 = 565 dubu. Rub.;

▪ tsabar kudi - About _Cp = (2460 + 3020) / 2 = 2740 dubu rubles ..

A talakawan shekara-shekara kudin na aiki babban birnin kasar, wanda lissafi dabara aka wakilta a cikin binciken da aka yi amfani da yin lissafi da coefficients tattalin arziki nuna kudi halin da ake ciki, matakin da kwanciyar hankali, da kuma gano dalilin (tabbatacce kuma korau), wanda ya sa da canji. Bisa ga binciken na manazarta kamfanin management yanke shawara a kan m management na samuwa albarkatun.

A dabara domin kirga da talakawan na shekara-shekara

A bambancin da ilmin lissafi nufin dabi'u ga abin da talakawan index darajar ne da talakawan na shekara-shekara, lasafta ta jam'i na dabi'u a daban-daban instants ko a lokacin daban-daban lokaci lokaci. A lissafi, shi da ake amfani da sanin da talakawan matakin a lokacin jerin. A accountancy talakawan shekara-shekara more cikakken bayyana adadin mutum kadara a yau da kullum jinkiri. A lissafi dabara ne kamar haka:

A _{Cp / hr} = (½ x Yã ₁ + O ₂ + Yã ₃ + .... + D _{x n -1} ½) / n-1 inda

A - balance a kan wani ba kwanan wata, n - yawan lokaci lokaci.

Lissafi na talakawan na shekara-shekara

Komowa zuwa misali gabatar a sama, mun kari majiyar data darajar kaya a farkon kowane watan:

- kamar yadda na Janairu 1 2016 - 5200 dubu rbl...

- Fabrairu 1 2016 - 4960 dubu rbl...

- Maris 1, 2016 - 5460 dubu rbl...

- Afrilu 1 2016 - 5530 dubu rbl...

- May 1 2016 - 5360 dubu rbl...

- Yuni 1 2016 - 4980 dubu rbl...

- Yuli 1 2016 - 4890 dubu rbl...

- Agusta 1 2016 - 4780 dubu rbl...

- Satumba 1 2016 - 4980 dubu rbl...

- Oktoba 1 2016 - 5180 dubu rbl...

- Nuwamba 1, 2016 - 5450 dubu rbl...

- Disamba 1 2016 - 5550 dubu rbl...

- kamar yadda na Janairu 1 2017 - 5450 dubu rubles ..

Mun lissafta da nufin for shekara-shekara inventories a kan wani kwata-akai ga 2016:

• q 1. A _{Cp / hr} = (1/2 x 5200 + 4960 + 5460 + ½ x 5530) / 4-1 = 5261,66 dubu. Rub.;

• Q2. A _{Cp / hr} = (1/2 x 5530+ 5360 + 4980 + ½ x 4890) / 4-1 = 5183,33 dubu. Rub.;

• Q3. A _{Cp / hr} = (1/2 x 4890 + 4780 + 4980 + ½ x 5180) / 4-1 = 4931,66 dubu. Rub.;

• Q4ayata. A _{Cp / hr} = (1/2 x 5180 + 5450 + 5550 + ½ x 5450) / 4-1 = 5438,33 dubu. Rub.;

Saboda haka, da talakawan size of hannun jari domin Q1 ne 5261,66 RUR 2 minti - .. 5183,33 th Rub, 3 minutes - .. 4931,66 RUR, 4 minti - .. 5438 33 dubu. Rub. Binciken na lamba jerin, da tattalin arziki za su iya infer gaban hannun jari na kowane kwata ya tsayar da muhimmancin canji, dangane da ayyukan da kamfanin ko masana'antu kansu. Ana kirga da talakawan shekara-shekara darajar samu awo dabi'u, lalle ne mafi daidai. Wadannan dabi'u suna amfani da tattalin arziki lissafin, ba mafi idon basira yi. Wannan yana da muhimmanci musamman ga ciki masu amfani - kamfanin ta management. External masu amfani ne da isasshen cikakkar Manuniya na littafin darajar da kadarori.

Lissafi na yawa rabo

Generalising nuna alama daga cikin yin amfani da revolving kudi a kamfanin ne yawa rabo, a tsare a matsayin rabo na yawa (kudaden shiga) zuwa ga talakawan darajar halin yanzu dukiya ga shekara:

K _{r / r} = Q: A _Lar, inda B - Revenue, da _OECD - talakawan shekara-shekara kudin na aiki babban birnin kasar. Da dabara ya nuna da yawan juyin sanya ta talakawan ma'auni na kudi kashe a cikin halin yanzu dukiya a cikin masana'antu tsari.
Amfani da misali sama, da kuma supplementing shi tare da bayanai daga riba da kuma asarar da asusun a kan adadin kudaden shiga (.. 326 000 dubu rubles), lissafi da yawa rabo:

K _v = 326 000/8856 = 36,8 sau, watau. E. A shekara kashe a samar da wuraren a cikin adadin talakawan balance juya 36,8 sau.

Bugu da kari, da yawa da aka lasafta a cikin kwanaki, t. E. Zã su sani a ga yadda da yawa kwanaki kamfanin zai karɓi Saide daidaita da index, a matsayin talakawan shekara-shekara kudin na aiki babban birnin kasar. Lissafin lokuttan aka yi bisa ga dabara:

- K _{r / rana} = 365 / K _{r / p.}

Don _{Rev / rana} = 365 / 36.8 = 9.92 kwanaki bukatar kamfanin don samun kudaden shiga a cikin adadin da talakawan kudin aiki babban birnin kasar domin shekara.

A al'ada da darajar da coefficients

Domin yawa dabi'u ba a sami kowa misali dabi'u. Nazari coefficients yawanci a cikin kuzarin kawo cikas ko idan aka kwatanta da irin wannan masana'antu da kamfanoni. Mun lura kawai cewa sosai low rabo nuna wuce kima jari na zagawa da m dukiya, abin da ya kamata ƙara kokarin kara da liquidity na dukiya.