Momwe Mungasankhire Deta Yachuma
Kusanthula deta yazachuma ndi luso lofunika kwambiri kwa eni mabizinesi, oyang'anira, osunga ndalama, ndi anthu omwe akufuna kumvetsetsa bwino momwe ndalama zawo zilili. Kusanthula bwino kumathandiza kuyankha mafunso ofunikira: kodi bungweli limapindula, momwe ndalama zake zilili bwino, ngati ngongole zake zili zotetezeka, komanso zisankho zomwe ziyenera kupangidwa kuti ziwongolere magwiridwe antchito. Nkhaniyi ikufotokoza njira zothandiza posanthula deta yazachuma mwadongosolo, kuyambira kukonzekera deta mpaka kupeza mfundo zomwe zingatheke.
1. Kumvetsetsa cholinga cha kusanthula
Musanatsegule malipoti azachuma, choyamba dziwani cholinga cha kusanthulaku. Zolinga zosiyanasiyana zipereka mfundo zosiyana. Mwachitsanzo:
- Kuwunika momwe zinthu zikuyendera: kuyeza kukula kwa ndalama zomwe zapezeka ndi phindu nthawi ndi nthawi.
- Kusamalira bwino ndalama zomwe zimalowa: kuonetsetsa kuti bizinesiyo ikutha kulipira malipiro, ogulitsa ndi magawo ake panthawi yake.
- Kuthekera kwa ndalama: kuwunika ngati kampani ikuyenera kugula magawo kapena kulipira ndalama.
- Kukonzekera ndi kukonza bajeti: kuneneratu zosowa za ndalama ndi kukhazikitsa zolinga.
Cholinga chomveka bwino chimakutetezani kuti "musamire" mu ziwerengero, ndipo chimakuthandizani kusankha zizindikiro zoyenera.
2. Kusonkhanitsa ndi kukonza magwero a deta
Deta yazachuma nthawi zambiri imachokera ku malipoti atatu akuluakulu:
1. Chikalata cha Ndalama Zopezeka: ndalama zomwe zapezeka, ndalama zomwe zagwiritsidwa ntchito, ndi phindu (zonse/zogwirira ntchito/zonse).
2. Balance Sheet: katundu, ngongole, ndi equity pa tsiku linalake.
3. Chikalata cha Kuyenda kwa Ndalama: Kuyenda kwa ndalama kuchokera ku ntchito zogwirira ntchito, zoyika ndalama ndi zandalama.
Kuphatikiza apo, kusanthula nthawi zambiri kumafuna deta yothandizira monga tsatanetsatane wa malonda pa chinthu chilichonse, kukalamba kwa maakaunti obwezeredwa, tsatanetsatane wa ngongole, katundu wosungidwa, ndalama zogulitsira, ndi zolemba za zochitika za banki.
Musanafufuze, onetsetsani kuti detayo ndi iyi:
- Nthawi yofanana (mwezi uliwonse, kotala lililonse, pachaka)
– Maakaunti/zolemba zimalembedwa bwino (chitsanzo: ndalama zotsatsa sizimatayika ku zolemba zina)
- Palibe kubwerezabwereza kwa zochitika
- Kugwirizanitsa maakaunti a banki ndi ndalama kwachitika
- Kugwiritsa ntchito njira yowerengera ndalama (ndalama kapena ndalama zogulira)
Deta yoyera idzaletsa zotsatira zolakwika chifukwa cha kulemba molakwika.
3. Chitani kusanthula zomwe zikuchitika (nthawi)
Kusanthula kwa zochitika kumayerekeza manambala pakapita nthawi kuti ayang'ane machitidwe, kukula, ndi zolakwika. Mutha kuyamba ndi:
- Kuwonjezeka kwa ndalama zomwe amapeza pamwezi/kota
- Kusintha kwa phindu lonse ndi phindu lonse
- Kukwera kwa ndalama zazikulu (malipiro, zipangizo zopangira, zoyendera, malonda)
- Kusintha kwa ndalama zomwe zili m'ndalama, zobwezeredwa, zinthu zomwe zili m'sitolo, ndi zolipira
Gwiritsani ntchito kuchuluka kwa maperesenti kuti muyerekeze mosavuta, mwachitsanzo: "Ndalama zakwera ndi 12% kotala lililonse" kapena "Ndalama zotsatsa zakwera ndi 30% koma malonda akwera ndi 5% yokha." Ngati pali kukwera, fufuzani chomwe chimayambitsa: kodi zinali zinthu zanyengo, kukwera kwa mitengo, kusintha kwa njira, kapena mavuto ogwirira ntchito.
4. Kusanthula kolunjika ndi kopingasa
Njira ziwiri zosavuta koma zothandiza kwambiri:
Kusanthula kopingasa
Kuyerekeza zinthu zomwezo pakati pa nyengo, mwachitsanzo ndalama za February ndi Januwale, kapena 2025 ndi 2024. Zotsatira zake zikuwonetsa kusintha kwakukulu ndi kusintha kwa peresenti.
Kusanthula kolunjika
Yerekezerani chinthu chilichonse ndi chiwerengero chonse cha nthawi. Chitsanzo chodziwika kwambiri ndi phindu ndi kutayika:
– Ndalama = 100%
– COGS (Mtengo wa Katundu Wogulitsidwa) = x% ya ndalama zomwe amapeza
- Ndalama zogwirira ntchito = y% ya ndalama zomwe amapeza
Mwanjira iyi, mutha kuwona kapangidwe ka mtengo wanu ndi ma ma ma ma ma. Ngati COGS ikukwera, ma ma ma ma ma ma ma ma ma ma ma — ichi ndi chizindikiro chowunikira mitengo yogulitsa, momwe zinthu zimagwirira ntchito, kapena mtengo wa zinthu.
5. Gwiritsani ntchito ma ratio ofunikira azachuma
Ma ratios amathandiza kumasulira manambala kukhala zizindikiro zomwe zingayerekezedwe m'magawo kapena makampani. Nazi ma ratios ofunikira ndi matanthauzo awo:
Phindu
– Ndalama Zonse Zopindulitsa = (Ndalama Zonse Zopindulitsa / Ndalama)
Yesani bwino momwe zinthu zimagwirira ntchito kapena mtengo wake.
– Ndalama Zonse Zopindulitsa = (Ndalama Zonse Zopindulitsa / Ndalama Zonse)
Amayesa phindu lomaliza pambuyo pa ndalama zonse ndi misonkho.
– ROA (Kubweza Katundu) = (Phindu Lonse / Katundu Wonse)
Momwe chuma chimapezera phindu.
– ROE (Kubweza pa Equity) = (Profit Net / Equity)
Kubweza ndalama kwa eni capital.
Kuchuluka kwa madzi
– Chiŵerengero Chamakono = (Katundu Wamakono / Ngongole Zamakono)
Kutha kulipira maudindo a nthawi yochepa.
– Chiŵerengero Chachangu = ((Ndalama + Zobwezeredwa) / Ngongole Zamakono)
Ndi zovuta kwambiri chifukwa sizimawerengera zinthu zomwe zili m'sitolo.
Kutha kwa Ndalama/Kugwiritsa Ntchito Ndalama Moyenera
– Chiŵerengero cha Ngongole ndi Equity (DER) = (Ngongole Yonse / Equity)
Amafotokoza kuchuluka kwa kudalira ngongole.
– Chiwongola dzanja = (Phindu la ntchito / Ndalama za chiwongola dzanja)
Kodi phindu ndi lokwanira kulipira chiwongola dzanja?
Kuchita bwino
– Kutuluka kwa Zinthu = (COGS / Avereji ya Zinthu)
– DSO (Masiku Ogulitsa Osapitirira): masiku apakati a zosonkhanitsa zolipira.
– DPO (Masiku Olipira Osalipidwa): masiku apakati olipira ogulitsa.
Ma ratio a efficiency amathandiza kuwerenga ubwino wa ntchito ndi kasamalidwe ka ndalama zogwirira ntchito.
6. Kusanthula kayendedwe ka ndalama: cholinga chomwe nthawi zambiri chimaiwalika
Mabizinesi ambiri amaoneka ngati "opindulitsa" pa malipoti awo a ndalama koma amavutika kukwaniritsa zomwe akufuna chifukwa cha kuchepa kwa ndalama zomwe amalandira. Chifukwa chake, onani:
- Kuyenda kwa ndalama: kodi ndi kwabwino komanso kokhazikika?
– Kusintha kwa ndalama zogwirira ntchito: Ndalama zomwe zimafunika kubwezeredwa zimawononga ndalama. Kusonkhanitsa zinthu zomwe zili m'sitolo kumawononganso ndalama.
- Kuyenda kwa ndalama zomwe zayikidwa: kugula katundu wambiri kuyenera kuyesedwa kuti kuone ngati zotsatira zake zili zotani.
- Kuyenda kwa ndalama: kodi bizinesiyo ikupirira ngongole zatsopano kapena kulowetsedwa kwa ndalama?
Chizindikiro cha chiopsezo: phindu likukwera koma ndalama zochepa zomwe zimabwerezedwanso kuchokera ku ntchito. Izi nthawi zambiri zimachitika chifukwa cha kugulitsa kwambiri ngongole, kusonkhanitsa kofooka, kapena ndalama zomwe zimalipidwa mwachangu kuposa ndalama zomwe zimalandiridwa.
7. Yerekezerani ndi bajeti ndi cholinga (bajeti poyerekeza ndi zenizeni)
Kusanthula kumakhala kowala poyerekeza ndi dongosolo. Chitani zosiyana:
- Kusiyana kwa ndalama zomwe amapeza: kodi malonda ali pansi pa zomwe akufuna chifukwa cha kuchepa kwa kuchuluka kwa zinthu kapena kuchepa kwa mitengo?
- Kusiyana kwa mtengo: kodi ndalama zimaposa bajeti chifukwa cha kukwera kwa mitengo, kutayika, kapena kukulitsa?
- Kusiyana kwa malire: kampeni zochotsera zimawonjezera voliyumu koma zimafinya malire?
Gawani kusiyana pakati pa kusiyana kwa mitengo ndi kusiyana kwa kuchuluka kwa zinthu nthawi iliyonse yomwe zingatheke. Izi zimathandiza kudziwa njira yoyenera yochitira zinthu: kukweza mitengo, kuchepetsa ndalama, kapena kukonza njira yogulitsira.
8. Chitani magawo: musamangoyang'ana chiwerengero chonse
Manambala onse amatha kubisa mavuto. Kugawa magawo kumathandiza kuzindikira "mainjini" okulira ndi "mabowo otayika." Kugawa magawo kungakhazikitsidwe pa:
- Zogulitsa kapena ntchito
- Nthambi kapena chigawo
- Njira zogulitsira (pa intaneti, pa intaneti, wogulitsanso)
– Magulu a makasitomala
- Mapulojekiti enieni
Mwachitsanzo, bizinesi ikupeza phindu lonse, koma chinthu chimodzi chikutaya kwambiri, poyerekeza ndi zinthu zina. Mukagawa magawo, zisankho monga kusiya chinthu, kukweza mitengo, kapena kusintha ndalama zimakhala zoyendetsedwa kwambiri ndi deta.
9. Kutanthauzira bizinesi ndi nkhani
Manambala si kuwerengera kokha; muyenera kufotokoza nkhani: chomwe chinachitika, chifukwa chake chinachitika, ndi momwe chinakhudzira. Gwiritsani ntchito mafunso otsatirawa:
- Kodi ndi zinthu ziti zomwe zimapangitsa kuti ndalama zipezeke? Kuchuluka kwa zinthu, mtengo, kapena kusakaniza zinthu?
- Ndi ndalama ziti zomwe zimakhudza kwambiri phindu?
- Kodi kukula kumathandizidwa ndi ndalama zamkati kapena ngongole?
- Ndi zoopsa ziti zomwe zimawonekera (ndalama zosakwanira kubweza, ngongole zambiri, kuchepa kwa phindu)?
Zotsatira zomaliza za kusanthulako ziyenera kukhala mfundo yoti ikwaniritse zosowa za opanga zisankho.
10. Perekani malangizo ndi mapulani otsatira
Kusanthula bwino kuyenera kubweretsa kuchitapo kanthu. Malangizo angaphatikizepo:
- Kukonza mfundo za ngongole ndi kusonkhanitsa ndalama kuti muchepetse DSO
- Kukonza zinthu kuti ndalama zisachedwe
- Yesani mitengo yogulitsa ndi kuchotsera kuti mubwezeretse phindu
- Kukonza bwino ndalama kapena kukambirananso kwa ogulitsa
- Kusintha kapangidwe ka ngongole kuti chiwongola dzanja chikhale chabwino
Ikani patsogolo potengera momwe zinthu zilili komanso momwe zinthu zilili zosavuta. Kenako, khazikitsani miyezo yowunikira, monga cholinga chochepetsa DSO kuchokera pa masiku 60 kufika pa masiku 45, kapena kuwonjezeka kwa 3% kwa phindu lonse pa magawo awiri mwa magawo atatu.
Kutseka
Kusanthula deta yazachuma sikuyenera kukhala kovuta, koma kumafuna njira yolongosoka. Yambani ndi cholinga chomveka bwino, konzani deta, kenako gwiritsani ntchito kusanthula kwa zomwe zikuchitika, kusanthula kolunjika-kolunjika, ziwerengero zazachuma, ndi kusanthula kayendedwe ka ndalama. Onjezani miyeso ku bajeti ndi magawo kuti mudziwe bwino. Ndi njira iyi, mutha kuwona momwe ndalama zanu zilili bwino, kuzindikira mavuto msanga, ndikupanga zisankho zodziwa bwino zamtsogolo.
Ngati mukufuna, nditha kupanga mtundu wina wa nkhaniyi kwa mabizinesi ang'onoang'ono, ang'onoang'ono, kapena oyang'anira zachuma amakampani, ndi matebulo ndi zithunzi za kuwerengera chiŵerengero cha ndalama.
