Kuongorora Mari Yemari uye Kukosha Kwayo
Kuongororwa kwehuwandu hwemari ndeimwe yezvishandiso zvinoshanda uye zvinoshandiswa zvakanyanya pakuongorora hutano hwemari hwebhizinesi. Huwandu hwemari hunobatsira kushandura nhamba dzinowanzo kuve dzakaoma muzvirevo zvemari kuita zviratidzo zviri nyore kunzwisisa. Huwandu hunogonesa varidzi vemabhizinesi, mamaneja, vanoisa mari, uye vanokweretesa kuti vaongorore mashandiro ekambani kubva pamaonero akasiyana-siyana, akadai sekukwanisa kubhadhara chikwereti, kushanda zvakanaka, uye purofiti. Pakati pemakwikwi ebhizinesi uye kusava nechokwadi kwehupfumi, kukosha kwekuongorora huwandu hwemari kuri kuwedzera kukosha, sezvo sarudzo dzakanaka dzichida hwaro hwakasimba hweruzivo.
Chaizvoizvo, chiyero chezvemari kuenzanisa zvinhu zviviri zviri muchinyorwa chezvemari. Manyuko makuru ndiwo statement yemari inowanikwa, bhajeti remari, uye statement yemari inobuda. Semuenzaniso, kuenzanisa midziyo iripo nezvikwereti zviripo kuti vaongorore mari iripo, kana kuenzanisa mari inowanikwa nekutengesa kuti vaongorore purofiti. Nenzira iyi, makambani haangooni chete nhamba chete asiwo anonzwisisa zvinoreva uye gwara rekushanda kwavo kwemari.
Sei Kuongorora Mari Yemari Kwakakosha?
Chekutanga, zviyero zvemari zvinobatsira kukurumidza kuongorora mashandiro ekambani. Kana vatungamiriri vachida kuona kana mamiriro emari ari kuvandudzika kana kuipa, zviyero zvinopa pfupiso inoshanda. Semuenzaniso, kutengesa kunogona kuwedzera, asi kana purofiti iri kudzikira, izvi zvinogona kuratidza mitengo iri kukwira kana kuti nzira yemitengo isina kukodzera. Pasina zviyero, kuwedzera kwekutengesa kunogona kuita se "kwakanaka" kana purofiti iri kudzikira.
Chechipiri, ongororo yezviyero inobatsira kuenzanisa pakati penguva. Kuenzanisa zvirevo zvemari nenzira yezita rimwe chete dzimwe nguva kunogona kutsausa nekuti chiyero chebhizinesi chinogona kuchinja. Zviyero zvinopa chiyero chakasimba. Semuenzaniso, chiyero chechikwereti-ku-equity chinobvumira kambani kuona kana chimiro chemari yayo chiri kuwedzera njodzi nekufamba kwemakore.
Chechitatu, zviyero zvemari zvakakosha pakuenzanisa kambani nevanokwikwidza nayo muindasitiri. Vanoisa mari nevaongorori vanowanzo shandisa zviyero kuti vaone kana kambani ichishanda zvakanaka, iine purofiti yakawanda, kana kuti ine njodzi kupfuura dzimwe. Kunzwisisa chinzvimbo ichi kunogonawo kubatsira makambani kugadzira nzira dzakanangana dzekuvandudza.
Chechina, kuongorora chiyero chezviyero kunobatsira zvikuru mukuita sarudzo. Sarudzo dzakadai sekuwedzera chikwereti, kuwedzera, kuwedzera kugona kwekugadzira, kuwedzera chikwereti kuvatengi, kana kuderedza mari dzinogona kushandiswa zvakanyanya kana dzichitsigirwa nechiyero chakakodzera. Chiyero chezviyero chinopfuura nhamba chete; zviratidzo zvinoratidza nzvimbo dzinoda kutarisirwa nevatariri.
Mhando Huru dzeMari dzeZviyero
Kazhinji, zviyero zvemari zvinogona kuiswa muzvikamu zvikuru zvakasiyana: mari, kugadzikana kwemari, purofiti, kushanda/kushanda zvakanaka, uye zviyero zvemusika. Chikamu chimwe nechimwe chine chinangwa chakasiyana chekuongorora.
1. Chiyero chemvura
Zviyero zve liquidity zvinoyera kugona kwekambani kuzadzisa zvisungo zvenguva pfupi. Kuwanda kwe liquidity kunoratidza kuti kambani ine midziyo yakakwana yemazuva ano yekuvhara zvikwereti zvayo zvemazuva ano. Zviyero zviviri zvinowanzoshandiswa ndeizvi:
- Chiyero Chazvino
Chiyero Chemazuva Ano = Zvinhu Zvazvino / Zvikwereti Zvazvino
Chiyero ichi chinoratidza kuti kangani midziyo iripo inofukidza zvikwereti zviripo. Chiyero chakaderera zvikuru chinogona kuratidza njodzi yekusabhadhara, asi chiyero chakakwira zvikuru chinogonawo kuratidza kuti midziyo haisi kushandiswa nemazvo (semuenzaniso, mari yakawandisa isina kushandiswa).
- Chiyero Chekukurumidza
Chiyero Chekukurumidza = (Midziyo Yazvino - Inventory) / Zvikwereti Zvazvino
Nekuti zvinhu zviri mudura hazvibviswi nekukurumidza, chiyero chekukurumidza chinopa mufananidzo wakachengeteka wehuwandu hwemari.
2. Chiyero cheSolvency (Leverage)
Zviyero zvesolvency zvinoyera kugona kwekambani kuzadzisa zvisungo zvenguva refu uye kuongorora kuti kambani inovimba zvakadini nechikwereti.
- Chikwereti neEquity Ratio (DER)
DER = Chikwereti Chese / Mari Yakaenzana
Kuwanda kweDER kunowanzo ratidza njodzi huru yemari nekuti kambani ine zvikwereti zvakawanda. Zvisinei, DER yakakwira haisi chinhu chakaipa kana kambani ikakwanisa kuwana mari yakagadzikana uye purofiti yakakwana.
- Chiyero chechikwereti
Chiyero Chechikwereti = Chikwereti Chese / Zvinhu Zvose
Chiyero ichi chinoratidza huwandu hwezvinhu zvinotsigirwa nechikwereti. Chiyero chacho chikakwira, mutoro wezvikwereti pazvinhu zvekambani unowedzera.
3. Chiyero chepurofiti
Zviyero zvepurofiti zvinoratidza kugona kwekambani kuwana purofiti. Izvi zvakakosha kune vanoisa mari nevatungamiriri nekuti purofiti chiratidzo chekugara kwenguva refu kwebhizinesi.
- Mubairo weNet Profit
Mubairo Wepurofiti = Mubairo Wepurofiti / Kutengesa
Muganho uyu unoratidza kuti chikamu chekutengesa chinoratidza purofiti mushure memari yese. Muganho unoderera unogona kuratidza mitengo iri kukwira kana kuti nzira yemitengo isingashande zvakanaka.
- Kudzoka paZvinhu (ROA)
ROA = Purofiti Yese / Zvinhu Zvose
ROA inoyera kuti kambani inoshandisa sei midziyo zvakanaka kuti iwane purofiti.
- Kudzoka paEquity (ROE)
ROE = Net Profit / Equity
ROE inoratidza mwero wekudzoka kwemari kune vane equity. ROE yakakwira inowanzoonekwa seinokwezva, asi zvakakoshawo kufunga kana ROE yakakwira inokonzerwa ne leverage yakawandisa.
4. Chiyero cheMabasa/Kushanda zvakanaka
Zviyero zvemabasa zvinoongorora kuti kambani inoshandisa sei midziyo yayo zvakanaka kutungamira mashandiro uye kuwana mari.
- Kuchinja kwezvinhu zviri mudura
Mari Yekutengesa = Mutengo Wezvinhu Zvakatengeswa / Avhareji Yezvinhu Zvakatengeswa
Chiyero ichi chinoratidza kuti zvinhu zviri mudura zvinokurumidza sei kutengeswa. Kuchinja kwemutengo wezvinhu kunogona kuratidza kuti zvinhu zviri mudura zviri kuunganidzwa kana kuti kutengesa kuri kunonoka.
- Mari Inowanikwa (Mari Inowanikwa)
Mari Inowanikwa = Kutengesa Kwechikwereti / Avhareji yeAkaunti Inowanikwa
Chiyero ichi chinoratidza kushanda zvakanaka kwemari inobhadharwa. Kana zvikanonoka, kambani inogona kushaya mari kunyangwe inotengesa zvakanyanya.
- Kuchinja Kwese Kwezvinhu
Kuchinja Kwese Kwezvinhu = Kutengesa / Zvinhu Zvose
Inoyera kugona kwechinhu kuunza kutengesa. Chiyero ichi chinoshandiswa zvakanyanya kuongorora kushanda zvakanaka kwese.
5. Chiyero cheMusika (Kumakambani Everuzhinji)
Zviyero zvemusika zvinoshandiswa nevanotengesa mari kuongorora mashandiro emakambani ane migove inotengeswa.
- Mari inowanikwa pamugove wega wega (EPS): Purofiti inowanikwa pamugove wega wega.
– Mutengo neMubereko (PER): Kuenzanisa mutengo wemugove nemari inowanikwa pamugove, kunowanzo shandiswa kuongorora kukosha kwemari.
Mashandisiro Emari Nemazvo
Kunyange zvazvo zvichibatsira, zviyero zvemari zvinofanira kutsanangurwa nokungwarira. Kutanga, zviyero zvinofanira kuonekwa semafambiro, kwete senhamba imwe chete. Kuyera kumwe chete kunogona kuchinjwa nemamiriro emwaka, shanduko mumitemo yekuverenga, kana zviitiko zvisingadzokororwi. Kutarisa zviyero kwenguva dzakawanda kuchapa mufananidzo wakakodzera.
Chechipiri, chiyero chinofanira kuenzaniswa nezvinodiwa neindasitiri. Indasitiri yega yega ine hunhu hwakasiyana. Semuenzaniso, makambani ekutengesa anowanzo kuve nekutengesa kwakawanda kwezvinhu, nepo makambani ekuvaka anogona kunge aine mari yakawanda inobhadharwa uye mapurojekiti ari kuenderera mberi, zvichikonzera huwandu hwakasiyana hwekushanda.
Chechitatu, ongororo yezviyero inofanira kunge ichiwedzerwa neongororo yemhando yepamusoro. Zvinhu zvakaita sehunhu hwehutungamiriri, simba rechiratidzo, hunyanzvi hwechigadzirwa, uye mamiriro emusika hazviwanzoonekwa munhamba. Zviyero zvemari zvinopa "mepu," asi kunzwisisa mamiriro acho ezvinhu kunopa "kambasi".
Mhedziso
Kuongorora huwandu hwemari chishandiso chakakosha pakuongorora mamiriro ekambani uye mashandiro ayo. Hunhu hwemari hunogonesa vashandisi vemagwaro emari kuti vanzwisise zvakajeka mari, simba rekushandisa, purofiti, uye kushanda zvakanaka. Kuongorora huwandu hwemari kwakakosha kwete chete kune vanoisa mari nevanokweretesa asiwo kune manejimendi muzvirongwa zvekuronga, kudzora mitengo, uye kuchengetedza kuenderera mberi kwebhizinesi. Zvisinei, huwandu hwemari hunofanira kushandiswa nekuchenjera: nekutarisa mafambiro, kuaenzanisa nezvinodiwa neindasitiri, uye kuawedzera nekuongorora kusiri kwemari. Nenzira iyi, kuongorora huwandu hwemari kunogona kuumba hwaro hwekuita sarudzo dzakangwara uye dzinogara kwenguva refu.
