Kwose kunobatsira: kuverenga mazano

Kuchengeta kubudirira kwebasa, economists uye vashandi vanoshandisa zviratidzo zvakawanda zvakasiyana. Pakati pavo pane izvo zvinoratidza zvizere zvezviitiko zvemari zvekambani, zvimwe zvinosanganisira mamwe mapfupi. Kazhinji, kuumba maonero pamusoro pekubudirira kwesangano, zvakakwana kuti udzidze huwandu hwahwo hwose hwekubatsira. Nzira yacho, pamwe chete nemakamuri ayo uye kukosha kwezvikwangwani zvenhamba, ichakurukurwa munyaya ino.

Nzira yekuverenga sei kubatsirwa?

Chinangwa chikuru chemabhizimisi ose, mutungamiri kana mutungamiri ndeyekuwana zvikwaniso zvakakosha zvikuru mukushandiswa kwekugadzira, kutengeserana, kubvunza kana mamwe mabasa. Uchapupu hwekubudirira hunogona kunyatsoonekwa sekubatsira. Ichi chinoratidzirwa chinoratidzwa nekubvisa kubva kumari yose (kana kuti mari yemari) mari inowanikwa nebhizimisi.

Chiratidzo chikuru, icho mumagumisiro emashoko anoratidza kuwedzerwa kwemashandisirwo emashandisirwo anowanika kune bhizinesi (zvinhu, basa, mari), ndeye huwandu hunobatsira. Nzira yekuverenga kwayo yakanyanya nyore. Ichi ndicho chiyero chebato rekushandisa (PE) rakagadziridzwa kusvika kuvhareji yegore negore yemari yakasarudzwa (ye) uye yepamutemo inoshandiswa (FNL): RR = PE / (OF + FNL) x100%.

Mune mamwe mazwi, chiratidzo ichi chinoratidza kukura kwemazana emari inotengeswa mumabasa emari. Izvo zvakaenzana nechiyero chebatsiro kune zvinhu.

Mari inoshandiswa-inobatsira uye isingabatsiri?

Kana ruzivo rwakakwana (iyo inokubvumira kuti uverenge chirevo chechirevo, iyo inogara iri pamusoro pezero) yakakura kupfuura imwe, zvino purofiti inodarika mari. Basa iri rinobatsira. Inounza mari. Kana zvisina kudaro, kambani inonzi isingabatsiri. Chiratidzo chisina kunaka chinogona kunyatsongorongedzerwa chete, kana tikacherechedza pfungwa ye negative profit (loss).

Zvinokonzera kusarudza purofiti uye kubatsirwa

Nhamba yebatsiro uye, maererano naizvozvo, huwandu hwekubatsira hunokonzerwa nezvikonzero zvakawanda. Ivo vari kunze uye mukati. Boka rokutanga rinosanganisira izvo zvisingatenderi pamabasa akaitwa nevashandi. Kune chikamu ndeye simba rekushandisa kwezvinhu, kushandiswa mumutengo wezvigadzirwa nemadhora ekuderedza, kuwedzera kwekutengesa mutero. Nokuda kwekutsvaga mabasa ehupfumi aya majukuri anokosha zvikuru. Zvinokanganisa kukosha kwekugadzira zviratidzo mukati mebasa.

Nhamba yekutengesa, mari inobhadharwa uye yakawanda inobatsira (iyo yakapiwa pamusoro apa) ichasatendeseka kubva pane kana pane kuchinja kwehutano hwehuwandu hwezvigadzirwa. Kana zviri mukati mazvo, zvinoratidza hutano hwebasa hwevashandi vebhizimusi, pamwe chete nekubudirira uye nekubudirira kutungamira kurasikirwa kwezvinhu zvigadzirwa.

Universality of the indicator

Ikoji yekubatsira kwose, iyo yakarongeka yakafanana kune masangano ose ehupfumi, inova chiratidzo chepasi rose. Zvichienderana nokuti hazvinei, kwete zvachose (semuenzaniso, purofiti), inogona kushandiswa kuenzanisa nekushanda kwemabhizimisi akawanda akasiyana zvachose. Ngatitaurire pamusoro pavo zvakadzama.

Nhamba dzisingabvumirwi (mari, mari yekutengesa) usabvumira kuenzanisa kwakakodzera, sezvo chigumisiro chisingazovimbwa. Zvinonyanya kuitika kuti kubudirira uye kusimbiswa kwesangano nediki shoma yepamusoro kuchave yakakwirira kudarika iyo yeruzhinji. Maererano nehuwandu hwehuwandu hwayo, huwandu hwekubatsira kwebhizimusi (iyo inoita kuti zvikwanise kuverenga iyo index index) inofananidzwa neyero yehutano (EFFICIENCY). Asi hazvisi zvose. Mukuwedzera kune chinangwa chikuru, kubatsirwa kwemari, kukonzerwa, kutengesa, vashandi, zvikwereti, nezvimwewo, zvinowanikwawo.

Kwose kubatsirwa: fomu nekuenzanisa

Mhando dzakawanda dzekubatsira dzinotarirwa pamusana pekuenzanisa kwemari. Iyi nyanzvi yekuenzanisa ine ruzivo pamusoro pezvinhu zvose zvinokosha: pfuma, zvikwereti, kuenzana kwesangano. Chimiro chacho chinoitwa kaviri pagore, izvo zvinoita kuti vezvematongerwo enyika vaongorore dambudziko pakutanga nekuguma kwenguva. Mhando imwe neimwe yekubatsira inotarirwa kuverenga zvinotevera zviratidzo:

• Assets (inotaurirana uye isingatauriki).
• Values of own capital.
• Izwi rekutsvaga uye vamwe.

Kunyange zvakadaro, kuverenga kunobva pane imwe chete yemitemo yakanyanya kusakarurama. Kururamisa tsanangudzo kunoreva kushandiswa kwemashoko. Kuti uwane iwo, aritemu inoreva inowanika: kubva pane chiratidzo pakutanga uye pakuguma kwemazuva ano. Mune nhamba yeiyo yechirongwa ndere net net. Uye mune sangano, chiratidzo chinoshandiswa kubudirira . Asi hazvisi zvose. Zvose zvinobatsira (iyo nzira ichave ine nhamba inoratidzwa mubhadharo) inotariswa mushure mekunge gwaro racho raitwa.

Chii chinonzi "kubhadhara mari" chinorevei?

Imwe nheyo yekambani iyi ndiyo inoratidza mari yevatsigiri vekambani kune kambani. Uye nokuda kwavo, uye kune vashandi vanoita zviratidzo zvakakosha zvikuru izvo zvinosanganisira guta rekambani. Teerera kutarisa kwehuwandu hunobatsira. Nzira yacho inokubvumira kuti uwane pfungwa yakawanda yehurumende yesangano, kubudirira kwayo. Kubva pane data yakagadzirwa, vatengesi vanoita zvisarudzo izvo dzimwe nguva zvinokosha kumhizha. Kuva nehanya zvakananga mukubudirira kwayo uye kubudirira, vanobhadhara ivo pachavo kana kuti vakwereta mari uye vanotarisira kugoverana nemuridzi wehupfumi munguva yemberi.

Ko kudzoka kwakakwana sei pamutengo wakatarwa? Nzira yekubata ndeyotevera: chiyero chebasa rekuwana (PE) rakaverengwa kune imwe nguva kusvika kuvhareji yegore negore inokosha yehuwandu hwemari (CK): RR = (PP / SC) x100%.

Nhamba yakagadziriswa semugumisiro wehuwandu inoenzaniswa nezviratidzo zvakafanana zvemazuva akapfuura. Uyewo, mari yezvehupfumi inoshandisa mazamu aya kuti aenzanise nekushanda kwebasa pamwe nemamwe makambani mune imwe shizha. Kucherechedza kuwedzera kwekudzoka kwega kwega kwega, vanopedzisa kuti mari yekushandisa mari iri kushandiswa zvakanaka. Kubudirira pachena pachena mukuita basa rezvemari uye rezvehupfumi kunokwezva varairidzi. Uye inozarura nzira yokuti muridzi wemabhizimisi awedzere kukura bhizinesi rake.