Maitiro Ekuverenga Mishumo Yezvemari: Gwaro Rakazara
Kunzwisisa mishumo yemari hunyanzvi hwakakosha kune vanoisa mari, varidzi vemabhizinesi, vaongorori, uye chero ani zvake anofarira hutano hwemari hwekambani. Mishumo yemari inopa mukana wekuona mashandiro ekambani, kushanda kwayo zvakanaka, purofiti, uye mamiriro ehupfumi hwese. Chinyorwa chino chine chinangwa chekupatsanura zvikamu zvakakosha zvemishumo yemari uye kupa gwara nhanho nhanho rekuti ungazviverenga sei uye kuzvidudzira.
Chii chinonzi Financial Report?
Mushumo wezvemari unoumbwa nemagwaro epamutemo anotsanangura mabasa emari nemamiriro ebhizinesi. Zvikamu zvitatu zvikuru zvemishumo yezvemari i<em>balance sheet</em>,<em>income statement</em>, uye<em>cash flow statement</em>. Chimwe nechimwe chine chinangwa chakasiyana uye chinopa ruzivo rwakasiyana pamusoro pemari yekambani.
Pepa Rekuverenga
Balance sheet inopa mufananidzo wemamiriro emari ekambani panguva yakatarwa. Yakakamurwa kuita zvikamu zvitatu zvikuru: midziyo, zvikwereti, uye migove yemasheya.
midziyo
Midziyo ipfuma yekambani ine kukosha kwehupfumi uye inogona kushandurwa kuita mari. Inowanzoiswa muzvikamu zvezvishandiso zvemazuva ano kana kuti zvisiri zvemazuva ano.
– Zvinhu Zviripo Pari Zvino: Izvi zvinosanganisira mari nezvimwe zvinhu zvinotarisirwa kushandurwa kuita mari kana kushandiswa mukati megore rimwe chete, zvakaita semaakaundi anogamuchirwa uye zvinhu zviri mudura.
– Zvinhu Zvisiri Zvemazuva Ano: Izvi zvinhu zvinodyarwa kwenguva refu zvisingatarisirwi kuchinjwa kuita mari mukati megore, zvakaita sepfuma, fekitori, zvishandiso, nezvinhu zvisingabatike zvakaita semapatent nezviratidzo zvekutengeserana.
Zvikwereti
Zvikwereti zvinomiririra zvisungo zvinofanirwa kubhadharwa nekambani mune ramangwana. Zvakakamurwawo kuva zvemazuva ano nezvisiri zvemazuva ano.
– Zvikwereti Zvazvino: Zvikwereti zvenguva pfupi zvinofanirwa kubhadharwa mukati megore rimwe chete, zvakaita semaakaundi anobhadharwa, zvikwereti zvenguva pfupi, uye mari inowanikwa.
– Zvikwereti Zvisiri Zvemazuva Ano: Zvisungo zvenguva refu zvisingabhadharwe mukati megore rimwe chete, zvakaita sezvibvumirano zvinobhadharwa uye zvibvumirano zvenguva refu.
Vashandi vemari
Mari yemasheya inomiririra mubereko wasara muzvinhu zvekambani mushure mekubvisa zvikwereti. Inosanganisira zvinhu zvakaita semasheya akajairika, mari yakachengetedzwa, uye mari yekuwedzera yakabhadharwa.
Mametriki eCheti Yekuverenga
– Chiyero Chazvino: Midziyo Yazvino / Zvikwereti Zvazvino. Chiyero ichi chinoyera kugona kwekambani kubhadhara mitoro yayo yenguva pfupi nemidziyo yayo yenguva pfupi.
– Chiyero cheChikwereti neChikwereti: Zvikwereti Zvose / Mari yeVane Shareholders. Chiyero ichi chinopa ruzivo rwemari yekambani uye njodzi dzayo.
Chirevo Chemari Inowanikwa
Chirevo chemari inowanikwa, chinozivikanwawo sechirevo chepurofiti nekurasikirwa, chinotsanangura muchidimbu mari inowanikwa nekambani, mari inoshandiswa, uye purofiti munguva yakatarwa.
Revenue
Mari inowanikwa mubhizinesi ihuwandu hwese hwemari inowanikwa nekutengesa zvinhu nemasevhisi. Inowanzo patsanurwa muzvikamu zvakaita sekutengesa zvigadzirwa, mari inowanikwa mubhizinesi, uye mimwe mari inowanikwa mubhizinesi.
Zvinodhura
Mari inoshandiswa pakugadzira mari yekambani. Inogona kuiswa muzvikamu zvikuru zvakasiyana:
- Mutengo Wezvinhu Zvakatengeswa (COGS): Mari dzakananga dzinobva mukugadzirwa kwezvinhu zvinotengeswa nekambani.
- Mari dzeKushanda: Mari dzisingabatanidzwi zvakananga nekugadzira, dzakadai semihoro, rendi, magetsi, uye kushambadzira.
- Mubereko neMitero: Mari inoshandiswa pakukwereta nemitero.
Profit
Purofiti, inozivikanwawo sekuti purofiti, ndiyo mari yasara mushure mekunge mari yese yabviswa. Ndiyo mhedzisiro yegwaro remari inowanikwa.
Zviyero Zvikuru zveMari Inowanikwa
– Mari Yakawanda: (Mari Inowanikwa – COGS) / Mari Inowanikwa. Izvi zvinoratidza kuti kambani iri kugadzira zvinhu zvayo zvakanaka sei.
– Mari Inowanikwa Mukushanda: Mari Inowanikwa Mukushanda/Mari Inowanikwa. Izvi zvinoyera kushanda zvakanaka kwebasa guru rekambani.
- Net Profit Margin: Net Income / Mari Inowanikwa. Izvi zvinopa ruzivo rwekuti kambani inowana sei purofiti yese.
Chirevo Chekuyerera Kwemari
Chirevo chemari inobuda chinopa pfupiso yakadzama yekuti mari inogadzirwa sei uye inoshandiswa sei munguva yakatarwa. Chakakamurwa kuita zvikamu zvikuru zvitatu: mabasa ekushanda, mabasa ekudyara mari, uye mabasa ekubhadhara mari.
Mabasa Ekuita
Chikamu ichi chinosanganisira mari inoyerera ine chekuita nemabasa makuru ebhizinesi rekambani, senge mari inogamuchirwa kubva kuvatengi uye mari inobhadharwa kune vatengesi nevashandi.
Kuisa Mari Mabasa
Mabasa ekudyara mari anosanganisira mari inoyerera ine chekuita nekutenga nekutengesa midziyo yenguva refu, zvakaita sekutenga michina kana kutengeswa kwemari inodyarwa.
Mari Zvekuita
Mabasa ekubhadhara mari anofukidza kufamba kwemari kunoenderana nekukwereta nekubhadhara chikwereti, kuburitsa nekutengazve migove, uye kubhadhara migove.
Zviyero Zvikuru zveKufamba Kwemari
– Kufamba Kwemari Mubasa (OCF): Mari inowanikwa kubva mumabasa makuru ebhizinesi. OCF yakanaka inoratidza kugona kwekambani kugadzira mari yakakwana yekuchengetedza nekukura mashandiro ayo.
– Mari Inoshandiswa Pachena (FCF): OCF – Mari Inoshandiswa Pamari. Izvi zvinoyera mari inowanikwa mushure mekudyara mari kuti irambe iine mari yakawanda kana kuwedzera pfuma, inobatsira kubhadhara migove kana kuderedza chikwereti.
Maitiro Ekuongorora Mishumo Yezvemari
Kududzira mishumo yemari kunosanganisira zvinopfuura kungonzwisisa nhamba chete; ndezvekutarisa mufananidzo mukuru uye kunzwisisa nyaya iri shure kwenhamba. Heino nzira yekutevera nhanho nhanho:
Danho 1: Nzwisisa Bhizinesi
Tanga nekuziva maitiro ebhizinesi rekambani, mamiriro eindasitiri, uye mamiriro emakwikwi. Izvi zvichakubatsira kunzwisisa zviri nani ruzivo rwemari.
Danho rechipiri: Ongorora Balance Sheet
Ongorora bhajeti kuti uone mamiriro emari ekambani. Tarisa mazinga emidziyo iripo uye isiri iripo uye zvikwereti. Ongorora mari iripo kuburikidza nezviyero zvakaita sechiyero chazvino uye kugadzikana kwemari kuburikidza nechiyero chechikwereti-ku-equity.
Danho rechitatu: Ongorora Chirevo Chemari Inowanikwa
Ongorora gwaro remari inowanikwa kuti unzwisise mashandiro ekambani. Tsvaga mafambiro emari inowanikwa, mari inoshandiswa, uye purofiti munguva dzakawanda. Enzanisa nhamba idzi nematanho ekushanda kweindasitiri.
Danho rechina: Ongorora Chirevo Chemari Yabuda
Ongorora gwaro remari kuti uone mashandiro ekambani uye maitiro ayo ekushandisa mari. Nyatsoteerera mashandiro emari, mari inoshandiswa, uye mari inoshandiswa mahara. Kufamba kwemari kwakanaka uye kwakarongeka kunowanzova chiratidzo chebhizinesi rakanaka.
Danho rechishanu: Ongororo yeRatio
Shandisa zviyero zvemari kuti uwane ruzivo rwakadzama pamusoro pekushanda kwekambani. Zviyero zvakajairika zvinosanganisira kudzoka pamari (ROE), kudzoka pamidziyo (ROA), uye chiyero chemutengo-ku-mari inowanikwa (P/E). Izvi zviyero zvinopa zviyero zvekuenzanisa zvichienzaniswa nemamwe makambani uye mashandiro ekare.
Danho rechitanhatu: Ongorora Zvinyorwa uye Kuzivisa
Mishumo yemari inowanzo sanganisira zvinyorwa uye kuziviswa zvinopa mamwe mashoko nezvenhamba. Zvinyorwa izvi zvinogona kujekesa mitemo yekuverenga mari, zvikwereti zvinotarisirwa, uye rumwe ruzivo rwakakosha.
mhedziso
Kuverenga nekududzira mishumo yemari kunoda kudzidzira, kushingaira, uye kunzwisisa kwakakosha kwemitemo yemari. Nekuongorora nguva dzose bhajeti, chirevo chemari, uye chirevo chemari, uye kushandisa ongororo yehuwandu, unogona kuwana kunzwisisa kwakazara kwehutano hwemari hwekambani. Ungave uri kuita sarudzo dzekudyara mari kana kutungamira bhizinesi, hunyanzvi uhu hunokosha mukufamba munyika yakaoma yezvemari.
