A dabara domin kirga yawa da misalai

Daya daga cikin Manuniya cewa faye hali muhimmancin kamfanin tallace-tallace yawa ne. Yana da aka lasafta a ganin farashin. yawa bincike na samar da ingantaccen da kuma gwada yawa kima na yi na aikin a halin yanzu lokaci. Daga cikin binciken dogara a kan tushe na lissafin for nan gaba lokaci. Mun la'akari daki-daki hanyoyin da lissafi na yawa.

stockturn

Duk da cewa shi ne a stock, shi ne yanzu dukiya daga cikin kungiyar. Yana daskararre kudi. Don gane da yadda dogon yana daukan su transcode kaya a cikin tsabar kudi, da bincike na kaya yawa.

Availability na tsabar kudi ma'aunan a hannu daya da wani amfani. Amma ko da suka tara, tallace-tallace ne sauka, kamfanoni har yanzu biya haraji a kan hannun jari. A irin haka ne muka ce game da low yawa. A lokaci guda, da babban gudun na sayar da kayayyaki ba ko da yaushe wani babban amfani. Tare da yawa girma akwai hadarin da cewa abokin ciniki ba zai iya samun dama samfurin da kuma juya zuwa wani mai sayarwa. Don samun tsakiyar ƙasa, dole ne mu iya bincika da kuma shirya kaya yawa.

sharuddan

Kaya - wannan shi ne abin da aka saya da kuma sayar. Wannan category kuma sun hada da sabis idan kudin biya ta da mai saye (shiryawa, delivery, biyan bashin da sabis, da sauransu. D.).

Reserves - shi ne jerin kayayyakin da cewa su dace da sayarwa. Domin kungiyoyi da cewa suna tsunduma a kiri da wholesale cinikayya, hannun jari ne dukiya kwance a shelves, kuma da wanda ke samuwa, tsĩrar da adana.

Kalmar "cinikayya gefe" kuma ya hada da kayayyakin da cewa har yanzu suna cikin tafiya, a wani sito ko aka jera a cikin asusun receivable. A karshen harka, da ikon mallakar zauna tare da mai sayarwa sai da kayan da ake biya ga. Rubuce, ana iya ship shi zuwa ga sito. Lokacin da kirga da yawa ɗauke shi zuwa lissafi kawai kayayyakin da suke a stock.

Yawa - shi ne ƙarar na tallace-tallace a darajar sharuddan, lasafta ga wani da aka ba lokacin. A algorithm za a iya bayyana ta da yawa da aka lasafta, da lissafi dabara.

MISALI 1

Wajibi ne yin lissafi wani talakawan for rabin da kayayyaki stock, dangane da bayanan a cikin tebur.

wata	Kayayyaki stock, ths. Rub.
Janairu	45880
Fabrairu	40667
Maris	39787
Afrilu	56556
Mayu	56778
Yuni	39110
a total	278778

A talakawan kayayyaki stock:

Ts Cp = 278778 \ (6-1) = 55755,6 dubu. Rub.

Shi ne kuma zai yiwu yin lissafi da talakawan ma'aunan:

SRF = (+ sharan sharan a farkon karshen) / 2 = (45880 + 39110) / 2 = 42495 dubu. Rub.

Yawa da kuma hanyoyin da ta lissafi

Liquidity rabo daga kamfanin dogara a kan kudi na hira da kudi kashe a hannun jari, a cikin real kudi. Domin sanin liquidity hannun jari amfani tovarooborachivaemosti coefficient. Yana da aka lasafta bisa ga daban-daban sigogi (kudin, yawa), lokaci (wata, shekara) a kan wani guda samfurin ko wani dukan category.

Da dama jinsin iri yawa:

• yawa daga kowane samfurin a cikin wani gwada yawa sharuddan (lambobi, juz'i, nauyi, da dai sauransu ...).
• yawa na dukiya a kudin.
• da yawa na duk stock a gwada yawa sharuddan.
• da yawa daga cikin dukan stock a cost.

A aikace, mafi sau da yawa amfani da irin wannan dabarbari domin sanin tasiri na amfani da hannun jari:

1) The classic dabara domin kirga yawa:

T = (Balance of reserves a farkon lokacin) / (juz'i na tallace-tallace a watan da ya gabata)

2) Average yawa (da lissafi dabara domin shekara-shekara, na kwata, Semi-shekara):

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

3) yawa lokaci:

ON = rana (talakawan yawa * Number of kwana a cikin lokaci) / tallace-tallace na tsawon

A cewar wannan nuna alama da aka lasafta yawan kwanaki yana daukan su sayar da kaya.

4) A yawa a sau:

A p = Number of kwana / ON = rana tallace-tallace na tsawon / Average yawa

Wannan rabo ya nuna yadda mutane da yawa jũya yin kayayyaki na tsawon karkashin review.

A mafi girma da yawa, da mafi tasiri ne da kungiyar, da kasa bukatar babban birnin kasar, da kuma more barga matsayi na kamfanin.

5) kaya matakin:

Uz = (na kaya a karshen zamani * Number of kwana) / yawa na tsawon

A kaya matakin characterizes tsaro kamfanin a wani kwanan wata dukiya. Ya nuna yadda kwanaki da yawa da isasshen hannun jari cinikayya kungiyar.

Features

A dabara domin kirga yawa da kuma sauran sigogi gabatar sama da ake amfani a karkashin irin wannan yanayi:

• Idan da kungiyar yana da wani reserves, sa'an nan lissafi da yawa ba sa hankali.
• Retail yawa, da lissafi dabara wadda za a iya bayyana a kasa, za a iya ƙaddara daidai idan da manufa bayarwa na dukiya kunshe a shi. Alal misali, kamfanin lashe m ga samar da kayan ga mall. A karkashin wannan tsari an jẽfo wani babban tsari na aikin famfo. Wadannan kayayyakin ba za a dauka a asusun a cikin lissafi na yawa.
• A lissafi daukan la'akari da live stock, cewa shi ne, dukiya da cewa ya isa a sito, an aiwatar da waɗanda for wanda da dama daga cikin saura, amma da motsi ba.
• Yawa da aka lasafta kawai a kan saya farashi.

MISALI 2

Yanayi na lissafi aka gabatar a tebur.

wata	Samuwa yanki.	A saura yanki.
Janairu	334	455
Fabrairu	317	412
Maris	298	388
Afrilu	250	235
Mayu	221	256
Yuni	281	243
TOTAL	1701
da talakawan stock		328

Mun ayyana lokaci yawa a cikin kwanaki. A bincikar tsawon kwanaki 180. A wannan lokaci, shi sayar da kayayyakinta a 1701, da kuma talakawan ma'auni na 328 guda:

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

Wannan shi ne, daga lokacin da na samu na da kaya zuwa sito kafin aiwatar daukan sanya wani talakawan of 35 days.

Mun ƙididdige yawa a sau:

ON lokaci = 180 / 34,71 = 1701/328 = 5,19 sau.

Domin watanni shida da stock na dukiya a nade a cikin wani talakawan of 5 sau.

Ƙayyade da matakin na reserves:

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

Data kasance hannun jari na kungiyar isa ga 26 kwana na aiki.

makoman

Kaya yawa da aka bincikar domin ya sami wani wuri a cikin abin da zagayowar kudi "dukiya-kudi-kaya" ne ragu, da kuma daukar mataki da ya dace. Nazari hanya daban-daban Categories kayayyakin bai sa hankali. Alal misali, a wani kantin kayan miya kwalban barasa za a iya sayar a wata mafi girma kudi fiye da wani Burodi. Amma wannan ba ya nufin cewa burodi ya kamata a cire daga cikin kewayon kaya. Just bincika wadannan biyu Categories a cikin wannan hanya ba lallai ba ne.

Kwatanta wadannan kayayyakin a cikin wannan category: burodi - tare da sauran gidan burodi kayayyakin, da kuma brandy - tare da Elite giya. Kawai a cikin wannan harka shi ne mai yiwuwa a zana karshe game da tsanani da yawa daga wasu kaya.

A bincike na ƙarfafa muhimmancin tallace-tallace a kwatanta da baya lokaci zai ba da damar a kammala da cewa canji a bukatar. Idan bincikar lokaci yawa rabo rage, sa'an nan da Hotuna sito. Idan index ke tsiro zuwa guda m taki, muna magana ne game da aiki "a ƙafafun". A sharuddan da cinikayya gaira hannun jari na iya zama sifili. A wannan yanayin, da kaya yawa za a iya lasafta a cikin sa'o'i.

Idan tara stock na yanayi kayayyakin ga wanda akwai wani low bukatar, shi zai zama da wuya a cimma yawa. Dole mu saya da fadi da kewayon m abubuwa da shafi su liquidity. Saboda haka, duk lissafin zai kasance ba daidai ba.

Yana da muhimmanci don nazarin yanayin bayarwa. Idan kungiyar ne da sayen for da kansa account, da yawa lissafi zai zama bayyananniyar. Idan kayan da ake saya a kan bashi, low yawa ne ba m ga kamfanin. Babban abu da maida lokaci ba ya wuce da lasafta darajar da coefficient.

iri tovaroooborota

Daidai kzhe kamar yadda farashin kasu kashi kiri da wholesale cinikayya yawa ne zuwa kashi biyu irin wannan nau'in. A cikin farko idan muna magana ne game da sayar da kayayyakin don tsabar kudi, ko a misali farashin, da kuma na biyu - da sayarwa ta hanyar taransafar banki ko a wholesale farashin.

hanyoyin

A yi amfani da irin wannan hanyoyin da lissafi na yawa:

• A kan tushen da dukiya da mazauna daya yankin na amfani.
• Bisa ga sakamakon mãkirci yawan tallace-tallace da kuma talakawan naúrar kudin.
• A kan kungiyar na da data daga cikin ainihin yawa (mafi m Hanyar).

Data ga lissafin da ake dauka daga lissafin kudi, ilimin kididdiga rahoto.

kuzarin kawo cikas

Wadannan dabara domin kirga da yawa adadi ya nuna da canji a halin yanzu farashin:

D = (Actual yawa wannan shekara / Gaskiya yawa bara) * 100%.

Muhimmancin yawa a m farashin ƙaddara da wadannan dabara:

D = const (Gaskiya tovarooborta a yi daidai da farashin / Gaskiya yawa bara) * 100%.

MISALI 3

Kana bukatar yin lissafi da muhimmancin cinikayya yawa da kashi na tallace-tallace da shirin. Irin bayanan suna samuwa:

- yawa a shekarar 2015 - 2.6 miliyan rubles.
- Sales forecast for 2016 - 2.9 miliyan rubles.
- yawa a shekara ta 2016 - 3 miliyan rubles.

bayani:

- ayyana kashi na tallace-tallace shirin: (3 / 2.8) * 100 = 107%.
- gudanar da wani lissafi na yawa a halin yanzu farashin: (3 / 2.6) * 100 = 115%.

farashin index

Idan a wannan lokaci da farashin ya canza, shi ne na farko zama dole yin lissafi su index. A darajar wannan nuna alama ya karu a karkashin tasirin da hauhawar farashin kaya a kan tattalin arzikin. Rabo nuna canza a darajar wani yawan kayayyakin na tsawon. A dabara domin kirga Farashin index:

Itz. C = sabon / haihuwa C

Wannan dabara ne sau da yawa amfani don nazarin ilimin kididdiga hukumomi a farashin for wasu Categories kaya. Alal misali, ƙarar kaya sayar a 2014 amounted zuwa dubu 100 rubles, da kuma a shekara ta 2016 -. 115 dubu rubles .. Mun ƙididdige farashin index:

IC = 115/100 = 1.15, cewa shi ne, domin shekara farashin ya tashi da kashi 15%.

Kawai bayan wadannan matakai, amfani da dabara domin kirga yawa a m farashin:

Gaskiya = (yawa a halin yanzu farashin / yawa a bara) * 100%.

MISALI 4

A shekarar 2015, kamfanin ke yawa amounted zuwa miliyan 20 rubles, da kuma a shekara ta 2016 -. 24 mn. Rub. A lokacin bayar da rahoton lokaci, farashin ya tashi da kashi 40 cikin dari. Muna bukatar yin lissafi da yawa daga cikin dabarbari bayar a baya.

Ƙayyade a halin yanzu farashin wholesale yawa. A lissafi dabara ne:

Tm = 24/20 * 100 = 120% - domin na yanzu shekara yawa girma da 20%.

Mun ƙididdige farashin index: 140% / 100% = 1.4.

Ƙayyade yawa a m farashin: 24 / 1.4 = 17 miliyan rubles.

A dabara domin kirga yawa a kuzarin kawo cikas: 17/20 * 100 = 85%.

kuzarin kawo cikas lissafin ya nuna cewa da karuwa ne kawai saboda da karuwa a farashin. Idan ba su canja, yawa, dã sun rage ta da miliyan 17 rubles. (15%). Wannan shi ne, akwai wani Yunƙurin a farashin maimakon yawa sayar.

MISALI 5

Baseline data ga aiki aka nuna a cikin jadawali.

	Yawa for 2015, ths. Rub.	2016
		Forecast, ths. Rub.	Gaskiya. yawa, thous. Rub.
kawai	4560	5300	5480
na kwata	1000	1250	1260
II q	1300	1290	1370
III q	1100	1240	1210
IV kwata	1158	1519	1640

Yanzu kana bukatar sanin yawa ga halin yanzu shekara a farashin da suka gabata lokacin.

Da farko, mun ayyana kashi na tallace-tallace shirin: 5480/5300 * 100 = 103.4%.

Yanzu kana bukatar sanin da muhimmancin yawa a matsayin mai yawan idan aka kwatanta da 2015: 5480/4650 * 100 = 120%.

	Yawa for 2015, ths. Rub.	2016
		Forecast, ths. Rub.	Gaskiya. yawa, thous. Rub.	kisa%	A dangane da shekara ta gabata,%
kawai	4560,00	5300,00	5480,00	103,4	120
na kwata	1000,00	1250,00	1260,00	100,8	125
II q	1300,00	1290,00	1370,00	106,2	105
III q	1100,00	1240,00	1210,00	97,6	109
IV q	1158,00	1519,00	1640,00	107,9	141

A sakamakon a kan-cikar tallace-tallace da shirin a shekarar 2016, kamfanin sayar da kayayyakin zuwa 180 dubu. Rub. more. A lokacin shekara, tallace-tallace karu da 920 da dubu. Rub.

A cikakken lissafi na Retail cinikayya yawa da kwata domin sanin uniformity na tallace-tallace, don gane da digiri na gamsuwa da bukatar. Bugu da kari, ya kamata mu ma gudanar da wani bincike na tallace-tallace ta watan, to kafa alamun ƙananan bukatar.

A dabara domin kirga yawa a kiri ciniki

Analysis da samfurin kungiyar na samar da wani canji gwada yawa a farashin da daraja na mutum kayayyakin, tabbatar da dalilin da su canjawa kuzarin kawo cikas. A binciken da ake amfani da su karatu da dacewa bada shawarwari da kuma neman rinjayar da samuwar umarni.

yawa bincike da aka gudanar a kan wani kwata da kuma shekara-shekara rahotanni. A duba iya tsayar da dalilai ga wanda cinikayya ya canza. a kan ma'auni na lissafi dabara ne kamar haka:

ZN + HT + R = P + B + B + Y + Sk, inda
Matattarã (k) - reserves a farkon (karshen) na shiryawa lokaci.
Hm - kayayyaki allowance.
Da dai sauransu - da isowa daga cikin kaya;
P - sayar da kaya ga mutum kungiyoyin.
B - zubar da kaya;
B - halitta ƙi.
U - ragewar darajar kuɗi.

Domin sanin mataki na rinjayar balance sigogi da kirga bambanci tsakanin habarta da kuma ainihin cika, ko da Hanyar sarkar substitutions. A na gaba mataki na kiri cinikayya, wanda shi ne lissafi dabara da aka gabatar a sama, an bincikar ga canje-canje a sakamakon inganta a yawan aiki, karuwa a yawan ma'aikata da kuma yadda ya dace da amfani da tsayayyen dukiya. A analysis ƙarasa da gano tallace-tallace ci gaban da za kuma canje-canje a cikin tsarin da dukiya.