Ka awelika makahiki o na lilo o ka hana kapikala: ka haʻilula no ka i ka ho omaulia ana o ke kaulike

Nā waiwai o ka lehulehu - he kāki waiwai o ka waiwai, e hoʻopaʻa i ka? Iecaianoaaiiie kaʻina. Ka waiwai eiiieaena o ka ahakanaka kikowaena ole-he waiwai (hale aaieieno? A? Iecaianoaaiiie, pono, hana, kaa), e like me ka hana kapikala, me ka 'ole o ka a ma laila nō ia mau' ikamu i:

• maoli ma mooolelo lima, a kapa;

• inventories - waiwai a me ka mea, heʻiʻo maka nō mea, hana huahana, waiwai no ka kuai a me nā inventories;

• receivables receivables no ka hoʻopakele akā,ʻaʻole i uku lawelawe / huahana;

• pōkole-makahiki waihona kālā a me nā waiwai.

All papa waiwai i ua loaa ia ma ka pauku elua o ke koena pepa, a me negotiable e kamailio ana, oa. E. komo i loko o ke kipi.

Ana no i loko o ka pauku, e pili ana ia ia o ka manaʻo me ka awelika makahiki lilo o ka hana kulanakauhale alii. Mākou i aʻo pehea e hoʻomaulia i keia huahelu, a mea ia 'o ia hoʻi.

Hawaii? Iecaianoaaiiuo waiwai i loko o ke koena pepa

E like me ka mea, ua mua, ua kaulana i loko o ka puke luna kiʻekiʻe he waiwai i ohi ia ma ka pauku elua o ka bo-1 hoike. Kēlā me kēiaʻano o ka waiwai ua ia kona mau laina.

▪ 1210 - Inventories;

▪ 1220 - VAT ma luna o ka 'āpana o ka waiwai;

▪ 1230 - ka malama ana o aie;

▪ 1240 - Fin. waihona kālā;

▪ 1250 - Cash, dala hoʻokoe;

▪ 1260 - Other.

Total hope waiwai o kaʻikena waiwai i hoʻopaʻa i loko o ka koena pepa laina 1200. Ua accumulates ka kāpae cia mea kaupaona no ka poe no kēlā me kēia kulana o ka hoʻomaka o ka hoʻoholo ma mua au o ka analyte a me kona pau ana. Ke accountancy waiwai o ka waiwai ma luna o ke koena pepa ua kapaʻia he puke.

Ka lawe ana waiwai o ka waiwai

Economists kālailai ka mea e hali ana i dala ma muli o ka noiʻi Pahuhopu. No ka laʻana, ia ia ka pono i loaʻa mai i ka nui o ke koena o ka waiwai, me he okoa a pauku no kela a me keia'ikamu kaawale, e hooholo i nāʻano (mahuahua ana a me ka emi ma ka waiwai o ka waiwai) a me ka nānā 'ana ma luna o ka hoʻohālike o ka kāpae huahelu e hoʻoholo i ka hopena e pili ana i ka moku'āina o ka hana kumukuai i ka kekahi lā. Ma waho o ka na mea hoʻohana o ka 'ike i loaʻa i loko o ke kālā māmala'ōlelo e hōʻike ana, poe i koiia e hai aku i ka likeʻole mawaho mea hoʻohana - Mamua, aie, insurers, nā kānaka hoʻopukapuka kālā, ka hoʻolako' ia i keʻano o ka 'ike, a me ka loaʻa nui o ka waiwai.

Where i ka waiwai o ka puke waiwai

Nui-pono ai ka 'ike ma luna o ka puke cia o waiwai i loko o ke Ka Ikepili o oicyenoaaiiie hana o ka poe - i ka papa kuhikuhiE koʻi i loko o ka loiloi' ana i ka? Iecaianoaaiiuo, a me nā kūlana pili kālā o ka poʻe. Ka hoʻohana 'ana i kēia' inideka he pōpilikia ke kūʻai 'coefficients:

▪ hoʻi ma luna waiwai, a hoʻoholo i ka nui o ka waiwai hoʻolimalima i ma luna o kēlā me kēia ruble ua hoʻopuka kālā i loko o ka kūʻai o ka maka mea a me ka? Iecaianoaaiiie;

▪'āina huli, e hoike ana i ka laulā o ko lākou hoʻohana.

Ma ke kapakai a ka loiloi mua a me ka hope cia, i maopopo ai i ka waiwai e lilo aku Economist ke hoʻoholo i ka hopena e pili ana i ka mahuahua ana a me ka emi ana ma ka helu o ka hoʻolahaʻia ka waiwai i loko o ke koi pohō a hua'ōlelo no ka hoʻoholo ma mua manawa, e hooholo i ka pili nā loina characterizing i ka ulu hana o kēlā me kēia lalani o ka pauku elua o ke kaulike. Naʻe, i nā kiʻi i wale 'ike e pili ana i ka loaʻa nui o ka waiwai no ka kekahi lā, mai i mau noonoo i ka maoli kiʻi, no ka mea, i loko o ke ola ana o ka hana hana pinepine' mea i ka ia, a me e hiki aku ai i ka haoʻa i kuai a me ka hokii, o ka hana kumukuai, no kekahi laʻana, i ka poʻe e hilinaʻi ana ma naciiiuo pōʻaiapuni. He oi e pono e kālailai i ke ano o ka waiwai a me pōkole wā o ka manawa, e hoʻomaulia i nā hoailona e like me ka awelika makahiki lilo o ka hana kulanakauhale alii. I ka waiwai o kēia 'inideka he pōpilikia no ka hana i iiiaanoaa o oicyenoaaiiie ho.

No ke aha lā pōpilikia i ka awelika makahiki lilo o ka hana kulanakauhale alii

Piha Ka Ikepili o nā hoʻololi i loko o ka 'ole a me ka haku mele' ana o ka waiwai, a me ka lawelawe hana poʻo, he mea hiki ole me ka helu ana i kaʻawelike waiwai o ka waiwai no ka makahiki. E like me ho omaulia ma ka awelika makahiki lilo o ka hana kulanakauhale alii? Nā kānaka kālailai i kapa i ke koena hookolokolo 1200, a ina he pono e hoopau i kekahi i kekahi 'ano o ka waiwai, e like me ka lāʻau, - ka AYEIE nā kūlana hana o ka laina. Ke i ka ho omaulia haʻilula Ua like penei:

- _CP = O (O _N + O _k) / 2,

kahi D _N - i ka nui o ka ai hoʻolahaʻia hoʻi no ka hoʻomaka o ka ua kālailai wā o ka O _i - ma ka pau ana o ka manawa 2 - helu o ka manawa paha.

Eia kekahi laʻana i ka ho omaulia

ke kumu hoohalike o ke ana, e hoʻomaulia i ka awelike waiwai o kaʻikena waiwai (haʻilula ke koena) E hoomanao i. Kumukahuaʻikepili i hōʻike mai iā ia i loko o Table kaulike aiee o ka hana kulanakauhale alii.

Table o nā hoailona o ka papa waiwai o ka poʻe no ka 2016

nā hoailona	laina kuhi	ma December 31, 2015	ma December 31, 2016
hoʻomāhuahua ai me ke koe	1210	5200	5450
VAT ma ke kūʻai o ka waiwai	1220	242	210
receivables	1230	510	620
kālā	1250	2460	3020
Total 2nd koena pauku	1200	8412	9300

Mākou e huli i ka waiwai o ka mea ma luna haʻilula, ma ke kumu o ke koenaʻikepili:

About _CP = (8411 + 9300) / 2 = 8856 tausani. Hamo i. - ka awelika no ka makahiki he waiwai (laina i loko o ke koena pepa o 1200) ua like ia 8856 tausani rubles ..

Hoʻohana 'ana i ka ia i ka ho omaulia algorithm pōpilikia ka awelika makahiki lilo o ka mea ai hoʻolahaʻia waiwai (tausani rubles.) Na kēia kulana.:

▪ laau (P 1210.) - Ka _CP = (5200 + 5450) / 2 = 5325 tausani hamo i;..

▪ VAT i ho'ōla pānaʻi ai kekahi mau kumuhana - About _CP = (242 + 210) / 2 = 226 tausani hamo i;..

▪ receivable - O _CP = (510 + 620) / 2 = 565 tausani hamo i;..

▪ dala - About _CP = (2460 + 3020) / 2 = 2740 tausani rubles ..

Ka awelika makahiki o na lilo o ka hana kumukuai, a i ka ho omaulia haʻilula ua poe ma ka anamanaʻo ua hoʻohana 'ia e hoʻomaulia i ka coefficients economists hōʻike kālā kulana, i ka nui o ke kumupaʻa, a hooholo i ka mea (maikaʻi a me ka io), a kena ae la i ka loli. Ma muli o ka hoʻoholo 'ana o nā kānaka kālailai ka hui hooponopono hoʻoholo ma luna hou hooponopono ana o ka loaʻa nā kumu waiwai.

Ke haʻilula no ka helu ana i kaʻawelike chronological

A oko o ka makemakika ke ano o nā loina e i ka awelike inideka waiwai o ka awelika chronological, pōpilikia ma iiiaanoaa o Hawaiʻi ma kekahi mau koke kâna hana ma 'ole ma kekahi manawaʻanuʻu. Ma makemakika, ka mea, ua hoʻohana 'ia ka hoʻoholo' ana i ka awelika kiʻekiʻe i loko o ka manawa moʻo. Ke accountancy awelike chronological oi loa ho'ākāka i ka nui o ka kanaka'āina i loko o ka pololei,ʻanuʻu. Ke i ka ho omaulia haʻilula Ua like penei:

Ma _{CP / HR} = (½ m O ₁ + O ₂ + O ₃ + .... + D _{m N -1} ½) / N-1 kahi

On - koena ma luna o ka haawiia mai lā, n - helu o ka manawa paha.

I ka ho omaulia o kaʻawelike chronological

Hoi mai i ka hana imua o luna, ke kumukanawai a ke kumuʻikepili waiwai o Moʻolako i ka hoʻomaka o kēlā me kēia mahina.

- like no January 1 2016 - 5200 tausani rbl.;.

- February 1 2016 - 4960 tausani rbl.;.

- March 1, 2016 - 5460 tausani rbl;..

- April 1 2016 - 5530 tausani rbl.;.

- May 1 2016 - 5360 tausani rbl.;.

- June 1 2016 - 4980 tausani rbl.;.

- July 1 2016 - 4890 tausani rbl.;.

- August 1 2016 - 4780 tausani rbl.;.

- September 1 2016 - 4980 tausani rbl.;.

- October 1 2016 - 5180 tausani rbl.;.

- Nowemapa 1, 2016 - 5450 tausani rbl;..

- December 1 2016 - 5550 tausani rbl.;.

- like no January 1 2017 - 5450 tausani rubles ..

Mākou e huli i ka O ia hoʻi, no ka chronological inventories ma ka hapahā 'aelike no ka 2016:

• Q 1. Ma _{CP / HR} = (1/2 m 5200 + 4960 + 5460 + ½ m 5530) / 4-1 = 5261,66 tausani hamo i..;

• Q2. Ma _{CP / HR} = (1/2 m 5530+ 5360 + 4980 + ½ m 4890) / 4-1 = 5183,33 tausani hamo i..;

• Q3. Ma _{CP / HR} = (1/2 m 4890 + 4780 + 4980 + ½ m 5180) / 4-1 = 4931,66 tausani hamo i..;

• Q4. Ma _{CP / HR} = (1/2 m 5180 + 5450 + 5550 + ½ m 5450) / 4-1 = 5438,33 tausani hamo i..;

Penei, o ka awelika ka nui o ka laau no ka Q1 mea 5261,66 RUR no ka 2 minuke - .. 5183,33 la hamo i, 3 minuke - .. 4931,66 RUR, 4 minuke - .. 5438 33 tausani. hamo i. Ke kālailai i ka laulā puke, ka economist hiki infer i ke alo o ka laau o kela a me keia hapa, e hookupaa aku i nāʻano o ka loli, ke kaumaha ma muli o ka ha awina o ka ahakanaka a hana mau kaiaulu. Helu ana i ka awelika chronological cia loaa metric cia, he oiaio no oi kūlike loa. e hoʻohana 'ia kēia mau aiee i? aneiai hoʻomaulia, e haawi mai i ka loaʻoia iʻo hana. He mea nui kuhikuhi no na mea hoʻohana - i ka poe o ka'ōnaehana. Mawaho mea hoʻohana Ua lawa loa nā hoailona o ka puke waiwai io o ka waiwai.

I ka ho omaulia o ka huli hiʻohiʻona

Generalising anakahi o ka pono o ka revolving dala i loko o ka poʻe o ka huli hiʻohiʻona, hoakakaia like me ka lākiō o ka huli (loaa) a hiki i ka awelike waiwai o ka pono waiwai no ka makahiki.

K _{R / R} = Q: Ma _Wed, kahi B - loaa, ka _OECD - awelika makahiki o na lilo o ka hana kulanakauhale alii. Ke haʻilula hōʻike i ka helu ana o Hope i ma ka awelika koena o ka haawina ua hoʻopuka kālā i loko o ka pono waiwai i loko o ka manufacturing kaʻina.
E ho ohana i ka hana ma luna, a inā he mea i 'ike i ka pono a me ka poho nui ma ka nui o ka loaa (.. 326 000 tausani rubles) mai, e huli i ka huli hiʻohiʻona:

K _V = 326 000/8856 = 36,8 manawa, oa. E. A makahiki ua hoʻopuka kālā i? Iecaianoaaiiuo iauaeoia i loko o ka nui o ka awelika kaulike huli a puni 36,8 manawa.

Eia hou kekahi, he pōpilikia ka huli ma ka lā, 'ole. E. A e ike no ka nui o na la o ka poe e loaa loaa like i ka' inideka, e like me ka awelika makahiki lilo o ka hana kulanakauhale alii. I ka ho omaulia ua hana e like me ka haʻilula:

- K _{R / lā} = 365 / K _{R / p.}

E _{rev / lā} = 365 / 36.8 = 9.92 lā kauoha i ka poe e loaʻa i loaʻa ai i loko o ka nui o ka awelika lilo o ka hana kapikala no ka makahiki.

Ka maʻamau waiwai o na coefficients

No ka huli Hawaiʻi,ʻaʻole i loaʻa, he pono ole hae loina. Kālailai coefficients nō kāu i loko o nāʻano a like me ka ano like ka hana poʻe. Mākou e hoailona wale i ka loa haʻahaʻa lākiō Hōʻike excessive hoʻomāhuahua o ai hoʻolahaʻia lākou huahana waiwai, a eʻoi loa maila hooikaika ana e hoomahuahua i kaʻoihana kālā o nā waiwai.