Sezvinoratidzwa pakuenzanisa receivables

Pakuenzanisa kambani ndiro rinokosha kupfuura zvemari Chishandiso umo mashoko ose pamusoro chii ichi kambani yaungana imwe kana mbiri mapeji muridzi (aro zvinhu) uye kuti tichiregeredza paruzhinji mari (munataisireva) iri midziyo zvakasikwa. Chimwe ndicho mhando zvebhizimisi yesangano iri receivable. Kuti mashoko sei akaratidza receivables nechiyero jira, kakawanda akabvunza mibvunzo sezvo Asava mutendi mutsva maakaundendi uye nyanzvi pamwe ruzivo. Mazuva ano nyaya tichaedza kupindura mimwe mibvunzo iyi.

Kuratidzwa receivables nechiyero jira rinoitwa mudzinza "receivables kwenguva refu" pasi asiri iyezvino yesangano, uyewo mumutsara "receivables Short-rokuti" pasi ano zvinhu. Sezvaunogona kuona, mukuru chokuratidza kuti kupatsanura muzvikwereti chiri upenyu. Mugwaro iri, vose pakuenzanisa jira, receivables akakamurwa refu uye pfupi nokuti kuti izvi zvinhu akasiyana mwero liquidity, uye nokudaro ndivaise kunyika chete nechiyero zvisingagoni zvingaita mune ramangwana kuti zviome kuongorora mari mamiriro ezvinhu ari kambani. Long-rokuti chikwereti zvokunamata anoonekwa kuti kupfuura gore, uye pfupi - kusvikira rimwe gore.

Accounts receivable nechiyero pepa rinoratidza kwete chete mutsetse, asi akawanda. Chokutanga anonzi wakaiswa mari mambure chikwereti - mari kuti kambani chaizvoizvo anotarisira kugamuchira. Izvi zvinoteverwa mutsara zvakanyorwa pakutanga kukosha chikwereti, kureva, mari kuti kambani unofanira chikwereti maererano magwaro. Asi kazhinji mabhizimisi kuwana sezvo mutsividzo mari shoma pane uya pachakatanga akabvuma. Kuti aratidze musiyano rakanyorwawo chitsama chikwereti uye uwandu kuti kambani chaizvoizvo anotarisira kugamuchira, akaisa mutsetse "akaipa chikwereti Urongwa", iyo yakanyorwa uye chitsama Nokurasikirwa ari boka nokuda anonyengera chikwereti

Mukuwedzera, receivables nechiyero pepa iri Classified maererano mhando nechikwereti. Saka, kusunungurwa chikwereti zvakadai masangano budgetary, mudzimba ngava (semuenzaniso, akaundendi) uye dzimwe mabhizimisi.

Zvinokosha kuti nhoroondo receivable pakuenzanisa jira haangogumiri nemari yakakodzera kubva nemamwe masangano, asiwo Somuenzaniso, kunonotsa chokuendesa nenhumbi, midziyo, kana kunonoka urongwa basa iro muripo zvakatojekeswa. Somuenzaniso, kana munhu zvebhizimisi akaita Kutamiswa mari, muti, muchina mutsva, asi kukurukura kwayo achatora shomanana, haugoni chete kupisa muchina Mari zvinokosha nzira - unofanira kutanga kunyora kukosha kwayo munhoroondo kunyorerwa bhizimisi, asi chete pashure chokuendesa kuchinjwa mari iyi kusvikira kukosha wakasimba mari.

Yeuka zvakare kuti nhoroondo receivable pakuenzanisa jira anoratidzwa sechinhu uwandu hwezvinhu zvose zvabatanidzwa. mufananidzo, inova muzinda kuratidza pamusoro bookkeeping nhoroondo receivable. Ndizvo kuratidzwa zvakarurama kunzvimbo isingabvumirwi mauto ari chizvidavirire nhoroondo pasi urongwa nhoroondo pazopedzisira kuumba yakarurama mufananidzo uwandu chikwereti, iyo ipapo achienda mwero. Kunyatsoverenga utariri mumwe nhoroondo uye chivimbo chakasimba pamusoro vanoratidza kuvhiyiwa iri kutongwa pachiyero pakupera kwenguva kubatsira kudzivisa matambudziko ramangwana nokuumbwa nekambani nepakati jira, izvo uchaona zviri zvikuru kuoma kana kukanganisa kunoitika pane kana chikuru kuratidza mabasa Nhoroondo.

Tinovimba kuti nyaya iyi yakabatsira vaverengi muchidimbu kuzivana zviri kuratidza Cle mune zvemari mapepa wekambani.