Mafomula Oyambira Owerengera Ndalama
Pendauluan
Kuwerengera ndalama ndi chilankhulo cha bizinesi chomwe chimagwiritsidwa ntchito pofotokoza, kuyeza, ndi kupereka zambiri zachuma za bungwe lazachuma. Mwachidule, kuwerengera ndalama kumachita gawo lofunika kwambiri popanga zisankho zachuma. Chifukwa chake, kumvetsetsa njira zoyambira zowerengera ndalama ndikofunikira kwa aliyense amene akuchita nawo bizinesi ndi zachuma. Nkhaniyi ifotokoza njira zosiyanasiyana zoyambira zowerengera ndalama zomwe ndizofunikira kuzimvetsetsa.
Mfundo Zoyambira za Akaunti
Tisanaphunzire njira zoyambira zowerengera ndalama, ndikofunikira kumvetsetsa mfundo zina zoyambira zowerengera ndalama. Izi zikuphatikizapo mfundo ya bungwe lazachuma, mfundo yamtengo wapatali yakale, mfundo yolakwika yofotokozera ndalama, ndi mfundo yozindikira ndalama. Mfundozi zimalola kufananiza nthawi zonse pakati pa malipoti azachuma kuyambira nthawi ina kupita ina komanso pakati pa mabungwe osiyanasiyana abizinesi.
Chiyerekezo Choyambira cha Akaunti
Mu akaunti ya akaunti, pali njira imodzi yayikulu yomwe imayambitsa njira yonse yowerengera ndalama: njira yowerengera ndalama yoyambira. Njira yowerengera ndalama yoyambira iyi imagwirizanitsa zinthu za malipoti azachuma m'njira yosavuta ndipo ndi yofunika kwambiri kuti timvetsetse bwino. Njira iyi ndi iyi:
``
Katundu = Ngongole + Equity
``
Tiyeni tigawane zigawo zina mozama:
- Katundu ndi chuma cha kampani chomwe chikuyembekezeka kupereka phindu pazachuma mtsogolo.
- Ngongole ndi maudindo omwe ayenera kulipidwa ndi kampani mtsogolo.
– Equity ndi zomwe mwiniwake amapempha pa katundu wa kampaniyo akachotsa ngongole.
Chiyerekezochi chikuwonetsa kuti zomwe kampani ili nazo (katundu) ziyenera kukhala zofanana ndi zomwe kampaniyo ili nazo (ngongole) kuphatikiza ufulu wa eni masheya (equity).
Mafomula Oyambira Owerengera Ndalama
1. Fomula Yopezera Phindu Lonse
Phindu lonse likhoza kuwerengedwa pogwiritsa ntchito njira iyi:
``
Phindu Lonse = Ndalama – Mtengo wa katundu wogulitsidwa (HPP)
``
Phindu lonse limapereka chithunzithunzi cha momwe kampani imapezera phindu kuchokera kugulitsa zinthu zake isanachotse ndalama zogwirira ntchito, ndalama zogulira chiwongola dzanja, ndi ndalama zokhoma msonkho.
2. Fomula Yopezera Phindu Lonse
Phindu lenileni ndi phindu lomwe kampani imapeza ikachotsa ndalama zonse zomwe yagwiritsa ntchito kuchokera ku ndalama zomwe yapeza. Fomula yake ndi iyi:
``
Phindu Lonse = Ndalama Zopeza – (COGS + Ndalama Zogwirira Ntchito + Ndalama Zopezera Chiwongola dzanja + Misonkho)
``
Phindu lenileni ndi chizindikiro chofunikira cha thanzi la zachuma la kampani.
3. Fomula Yopezera Phindu Lonse
Phindu lonse limayimira kuchuluka kwa phindu lonse lomwe limapezedwa kuchokera ku malonda onse. Fomula yake ndi iyi:
``
Ndalama Zonse Zopindulitsa = (Ndalama Zonse / Ndalama Zonse) x 100%
``
Fomula iyi imatithandiza kumvetsetsa bwino momwe kampaniyo imagwirira ntchito bwino posamalira ndalama zomwe zimagwiritsidwa ntchito komanso kupanga phindu kuchokera ku malonda.
4. Fomula Yowerengera Yapano
Chiŵerengero cha panopa chimagwiritsidwa ntchito poyesa kuthekera kwa kampani kukwaniritsa maudindo ake a nthawi yochepa. Fomula yake ndi iyi:
``
Chiŵerengero Chamakono = Katundu Wamakono / Ngongole Zamakono
``
Chiŵerengero chapamwamba cha mphamvu yamagetsi chimasonyeza kuti kampani ili ndi ndalama zambiri.
5. Fomula Yofulumira Yowerengera
Chiŵerengero chachangu ndi muyeso wokhwima wa kuchuluka kwa ndalama zomwe kampani ili nazo kuposa chiŵerengero cha panopa chifukwa sichimachotsa zinthu zomwe zili mu katundu wamakono. Fomula yake ndi iyi:
``
Chiŵerengero Chachangu = (Katundu Wamakono - Zosungidwa) / Ngongole Zamakono
``
Chiŵerengerochi chimapereka chithunzi cholondola cha kuthekera kwa kampani kukwaniritsa maudindo a kanthawi kochepa popanda kugulitsa zinthu zomwe zili m'sitolo.
6. Fomula ya Ngongole ndi Chiŵerengero cha Equity
Chiŵerengero cha ngongole ndi equity chimayesa kuchuluka kwa mphamvu zachuma za kampani. Fomula yake ndi iyi:
``
Ngongole ndi Chiŵerengero cha Equity = Ngongole / Equity
``
Chiŵerengerochi chimapereka lingaliro la momwe kampani imapezera ndalama kuchokera ku ngongole poyerekeza ndi equity.
Zitsanzo za Kugwiritsa Ntchito Fomula Yoyambira Yowerengera Ndalama
Tiyeni tiwone chitsanzo chosavuta chogwiritsira ntchito njira zina zomwe zili pamwambapa. Tangoganizani kampani ili ndi deta yotsatirayi yazachuma:
– Ndalama: Rp. 500.000.000
- Mtengo wa Katundu Wogulitsidwa: Rp. 300.000.000
- Ndalama Zogwirira Ntchito: Rp. 100.000.000
- Ndalama Zogulira Chiwongola dzanja: Rp. 20.000.000
- Misonkho: Rp. 30.000.000
– Katundu Wamakono: Rp 200.000.000
- Ngongole Zamakono: Rp. 100.000.000
– Ndalama: Rp. 50.000.000
– Katundu Wonse: Rp. 800.000.000
- Ngongole Zonse: Rp. 400.000.000
– Equity: Rp. 400.000.000
Kuwerengera Phindu Lonse
``
Phindu Lonse = Ndalama Zopezeka – COGS = Rp 500.000.000 – Rp 300.000.000 = Rp 200.000.000
``
Kuwerengera Phindu Lonse
``
Phindu Lonse = Ndalama Zopeza – (COGS + Ndalama Zogwirira Ntchito + Ndalama Zopezera Chiwongola dzanja + Misonkho)
= Rp 500.000.000 – (Rp 300.000.000 + Rp 100.000.000 + Rp 20.000.000 + Rp 30.000.000)
= Rp. 500.000.000 - Rp. 450.000.000
= Rp. 50.000.000
``
Kuwerengera Ndalama Zonse za Phindu
``
Ndalama Zonse Zopindulitsa = (Ndalama Zonse / Ndalama Zonse) x 100%
= (Rp. 50.000.000 / Rp. 500.000.000) x 100%
= 10%
``
Kuwerengera kwa Chiŵerengero Chamakono
``
Chiŵerengero Chamakono = Katundu Wamakono / Ngongole Zamakono
= Rp. 200.000.000 / Rp. 100.000.000
= 2
``
Kuwerengera Mwachangu
``
Chiŵerengero Chachangu = (Katundu Wamakono - Zosungidwa) / Ngongole Zamakono
= (Rp 200.000.000 – Rp 50.000.000)/Rp 100.000.000
= 1,5
``
Kuwerengera Ngongole ndi Chiŵerengero cha Equity
``
Ngongole ndi Chiŵerengero cha Equity = Ngongole / Equity
= Rp. 400.000.000 / Rp. 400.000.000
= 1
``
Mapeto
Kumvetsetsa njira zoyambira zowerengera ndalama ndikofunikira kwambiri pakuyendetsa bwino ndalama za bizinesi. Njirazi zimapereka chidziwitso cha momwe mungayang'anire thanzi la ndalama la kampani kudzera mu kusanthula katundu, ngongole, equity, ndi magwiridwe antchito a phindu. Mwa kumvetsetsa bwino mfundo ndi njira zoyambira zowerengera ndalamazi, amalonda ndi owerengera ndalama amatha kupanga zisankho zolondola komanso zanzeru zachuma.
Ngakhale kuti njira zoyambira izi zimapereka chimango chofunikira, kuwerengera ndalama ndi njira yovuta komanso yosinthasintha nthawi zonse. Chifukwa chake, pitirizani kuphunzira ndikukulitsa kumvetsetsa kwanu kudzera m'mabuku, maphunziro, ndi zochitika zogwira ntchito. Izi zikuthandizani kukhala okonzeka bwino kuthana ndi mavuto ndi kusintha kwa dziko lazachuma ndi bizinesi.
