The yemaitiro nokuti pakuverenga turnover uye mienzaniso

Mumwe zviratidzi kuti munguva simba pamusoro chekambani okutengesa turnover iri. It rinowanikwa mu nokuziva mutengo. turnover kuongorora anotipa Qualitative uye quantitative tinyatsonzwisisa chokupika basa iri kuitika munguva. Kubva zvakabudiswa kunoenderana kururama kwemashoko Masvomhu yemberi nguva. We funga zvakadzama nzira kukarukureta kuti turnover.

stockturn

Zvose zviri kudanda, Parizvino yesangano iri sangano. Zviri mari nechando. Kuti tinzwisise zvinotora nguva yakareba sei kuti transcode nhumbi kupinda mari, ari kuongorora Inventory turnover.

Kuwanikwa mari zviyero pamusoro ruoko mumwe ari nani. Asi kunyange kana vanounganidza, Sales vari pasi, makambani vachiri kubhadhara mitero pamusoro pamatanda. Muzviitiko zvakadaro tinoti pamusoro yakaderera turnover. Panguva iyoyowo, muprista kumhanya pakutengeswa kwenhumbi haisi nguva dzose nani zvikuru. With turnover kukura pane mukana kuti yeGmail.END_STRONG havagoni kuwana zvakanaka chigadzirwa uye kutendeukira kune mumwe mutengesi. Kuti tiwane pakati pasi, tinofanira kukwanisa kuongorora uye kuronga Inventory turnover.

mazwi

Goods - ichi ndizvo kutengwa. chikamu ichi zvinosanganisirawo mabasa kana mari inobhadharwa mutengi (kurongedza, pakukurukura, kubhadharwa basa, uye zvichingodaro. D.).

Kwakachengetwa - ndiwo mazita mishonga kuti vari yakakodzera okutengesa. For nemasangano mumabasa chitoro uye Wholesale zvokutengeserana, mumatanda vari nenhumbi avete pamusoro echiShinto, uye avo dziripo, akaponesa uye zvakachengetwa.

Shoko rokuti "Bhizimisi kumucheto" chinosanganisirawo zvinogadzirwa kuti vachiri dzaifanoiswa, mune imwe imba yokuchengetera zvinhu kana dzakanyorwa munhoroondo receivable. Mukupera zvazvingava, muridzi kuchagara mutengesi kusvikira zvinhu vanobhadharwa kuti. Tichingotarisa, unogona anotakura nayo imba inochengeterwa zvinhu zvavo. Kana pakuverenga ari turnover kufungwa chete zvigadzirwa vari vapfuwi.

Turnover - ndiro bhuku rokutengesa kukosha mashoko, akaverenga kuti kupiwa nguva. The algorithm richatsikwa chakarondedzerwa iyo turnover rinowanikwa, dzemaitirwe fomura.

MUENZANISO 1

Zvakakosha kuverenga avhareji hafu chinhu kudanda, inobva Data iri tafura.

mwedzi	Chinokosha kudanda, ths. Kuzora.
Ndira	45880
Kukadzi	40667
Kurume	39787
Kubvumbi	56556
Chivabvu	56778
Chikumi	39110
mu muunganidzwa	278778

Paavhareji chinokosha unganidza:

TS CP = 278778 \ (6-1) = 55755,6 zviuru. Kuzora.

Zvinogonekawo kuverenga avhareji zviyero:

SRF = (+ Residues Residues pakutanga yomugumo) / 2 = (45880 + 39110) / 2 = 42495 zviuru. Kuzora.

Turnover uye nzira kwayo kukarukureta

Liquidity ratios of kambani kunoenderana mwero kutendeuka mari inenge yashandiswa mumatanda, mune mari chairo. Kuti usarudze liquidity mumatanda vaishandisa tovarooborachivaemosti coefficient. It rinowanikwa maererano siyana parameters (cost, uwandu), nguva (mwedzi, gore) mumwe chete chigadzirwa kana muchikwata yose.

Vanoverengeka marudzi akajeka turnover:

• turnover mumwe chigadzirwa chero quantitative nemashoko (nhamba, vhoriyamu, uremu, etc ...);
• turnover kwenhumbi pa mutengo;
• ari turnover padanda zvose quantitative nemashoko;
• ari turnover rose ndiri pane imwe mari.

In tsika, chinonyanya aiwanzoshandisa Masvomhu zvakadaro kuona kubudirira kushandisa mumatanda:

1) The chaiwo payakavakirwa nokuti pakuverenga turnover:

T = (Balance pakati reserves pakutanga kwenguva) / (Vhoriyamu rokutengesa mumwedzi wapfuura)

2) Average turnover (dzemaitirwe wevacheche kuti pagore, Quarterly, Semi-pagore):

CP = TS (TZ1 + ... + T3n) / (n-1)

3) turnover nguva:

ON = zuva (avhareji turnover * Number mazuva munguva) / rokutengesa nokuti nguva

Maererano chakarurama ichi rinowanikwa mazuva Zvinoda kutengesa Inventory.

4) The turnover munguva:

On p = Number mazuva / ON = zuva rokutengesa nokuti nguva / Average turnover

reshiyo Izvi zvinoratidza majana vangani achiita zvinhu nokuti nguva pasi pakudzokorora.

The kumusoro ari turnover, kuti tibudirire pane sangano, shoma kudiwa guru, uye akatsiga zvikuru nzvimbo wekambani.

5) Inventory pamwero:

Uzi = (kuti uwandu pa kuguma nguva * Number mazuva) / Turnover nokuti nguva

The uwandu pamwero inechirevo wakachengeteka kambani pane mumwe musi zvinhu. Zvinoratidza kuti mazuva mazhinji vane zvakakwana mumatanda wezvokutengeserana sangano.

Features

The yemaitiro nokuti pakuverenga turnover nezvimwe parameters akauya pamusoro rinoshandiswa mumamiriro ezvinhu akadai:

• Kana sangano asina reserves, uye ipapo ngaaverenge turnover hazvina musoro.
• Retail turnover, dzemaitirwe payakavakirwa iyo zvichabudiswa pachena pazasi, zvinogona tsunga zvakarurama kana chipfuro chokuendesa nhumbi yaisanganisira mariri. Somuenzaniso, kambani yakahwina orudo nerubatsiro zvinhu kumashopu. Under murayiro uyu hwakaiswa hombe batch mangé pombi. zvigadzirwa izvi hazvifaniri kufungwa dzemaitirwe pamusoro turnover.
• The kukarukureta inorangarira mhenyu wemari, ndiko, zvinhu kuti akasvika yokuchengetera zvinhu, vave chinozoiswa uye avo iro kuwanda Zvisaririra, asi sangano haana.
• Turnover rinowanikwa chete pamusoro nomutengo.

MUENZANISO 2

Conditions nokuti kukarukureta dzinoturwa ari patafura.

mwedzi	Akaziva chimedu.	Zvakasara chimedu.
Ndira	334	455
Kukadzi	317	412
Kurume	298	388
Kubvumbi	250	235
Chivabvu	221	256
Chikumi	281	243
TOTAL	1701
paavhareji unganidza		328

Tinotsanangura rokuti turnover mumazuva. Mune vakaongorora mumazuva 180. Panguva ino, zvakanga vakatengesa zvinhu muna 1701, uye avhareji nengaidzo 328 zvidimbu:

OBdn = (328 * 180) / 1701 = mazuva 34,71

Ndiko, kubva nguva okutambirwa nhumbi kuti yokuchengetera zvinhu Implementation asati inoitika avhareji mazuva 35.

We ngaaverenge turnover munguva:

ON time = 180 / 34,71 = 1701/328 = 5,19 nguva.

Kwemwedzi mitanhatu ndiri pakati nenhumbi akaputirwa paavhareji 5 nguva.

Kuona pachiyero reserves:

KT = (243 * 180) / 1701 = 25,71.

Huripo mumatanda dzesangano iri zvakakwana kwemazuva 26 basa.

ramangwana

Inventory turnover anoongororwa kuti kuwana chinzvimbo umo kutenderera mwero "zvinhu-mari-zvinhu" zviri pasi kwazvo, uye chiito chakakodzera. Ongorora nzira dzakasiyana Mapato mishonga hazvina musoro. Somuenzaniso, mune imwe ndibhadhare mari muchitoro dende cognac anogona kutengeswa panguva pangozi kupfuura chingwa. Asi izvi hazvirevi kuti chingwa inofanira kunze kuwanda nenhumbi. Just ongorora mhando idzi mbiri saizvozvi hakusi zvakakodzera.

Enzanisa zvigadzirwa izvi mukati umwechete: chingwa - nevamwe bhekari zvigadzirwa, uye bhurandi - pamwe vepamusoro nedoro. Chete muchiitiko ichi zvinoita vafunga pamusoro kusimba ari turnover vamwe zvinhu.

The kuongorora simba rinomutsa wokutengesa tichienzanisa yapfuura nguva kuchaita kuti kugumisa kuti kuchinja kudiwa. Kana vakaongorora nguva turnover reshiyo kunoderedza, ipapo overstock yokuchengetera zvinhu. Kana indekisi inokura kuti chete nokukurumidza kumhanya, tiri kutaura pamusoro basa "mavhiri". In mazwi wezvokutengeserana dhefisiti mumatanda kungava razero. Panyaya iyi, kuti uwandu turnover inogona dzaona mumaawa.

Kana vaunganidza rwemhuri nemwaka zvigadzirwa uko kamari vade, zvichaita tizogara turnover. Tinotofanira kutenga zvakawanda chisingawanzowaniki zvinhu zvine chokuita liquidity yavo. Naizvozvo, Masvomhu zvose zvichava kururama.

Zvinokoshawo kuongorora mamiriro makurukuriro. Kana sangano iri kutenga kuti vayo nhoroondo, kuti turnover kukarukureta achava pachena. Kana zvinhu zviri yakatengwa nechikwereti, pasi turnover hakukoshi kuti kambani. Chinhu chikuru kuti dzosera nguva asingadi kusapfuudza vakaverenga kukosha coefficient.

mhando tovaroooborota

Chaizvo kzhe sezvo mitengo rakakamurwa chitoro uye Wholesale wezvokutengeserana turnover iri huviri zvakafanana mhuka. Muchiitiko chokutanga tiri kutaura pamusoro kutengeswa nhumbi mari, kana pane mureza mitengo, uye wechipiri - pakutengeswa nokuda pamahombekombe kushandisa kana panguva Wholesale mitengo.

nzira

In Tsika anoshandisa nzira kukarukureta pamusoro turnover kwakadaro:

• Pahwaro nenhumbi kugara imwe nzvimbo rinodyiwa.
• Maererano vakaronga nhamba wokutengesa uye avhareji chikwata mutengo.
• On sangano humboo chaiko turnover (inonyanya kufarirwa nzira).

Data nokuti Masvomhu anotorwa kubva ndizvidavirire Statistical nhau.

emuchina

The mutoo kuti pakuverenga ari turnover nhamba inoratidza kuchinja mamiriro mitengo:

D = (Actual turnover ichi gore / Echokwadi turnover rapera) * 100%.

Dynamics ose turnover panguva rakafanana mitengo pakutsvaga mutoo:

D = const (Echokwadi tovarooborta mu akafanana mitengo / Echokwadi turnover rapera) * 100%.

MUENZANISO 3

Unofanira kuverenga rinomutsa wezvokutengeserana turnover uye chikamu pakati okutengesa urongwa. mashoko akadaro anowanika:

- Turnover muna 2015 - 2.6 miriyoni rubles.
- Sales ramangwana nokuti 2016 - mamiriyoni 2,9 rubles.
- Turnover muna 2016 - 3 mamiriyoni rubles.

mhinduro:

- rinotsanangura chikamu ari kutengesa urongwa: (3 / 2,8) * 100 = 107%.
- kuita kuverenga kubva turnover pa ano mitengo: (3 / 2,6) * 100 = 115%.

mutengo indekisi

Kana munguva iyi mutengo yachinja, zviri kutanga zvakakodzera kuverenga indekisi yavo. Kukosha chakarurama ichi yakawedzera pasi matambudziko mitengo iri upfumi. Ratio inoratidza kuchinja mune kukosha imwe nhamba mishonga nokuti nguva. The yemaitiro nokuti pakuverenga mutengo indekisi:

Itz. C = itsva / C sharu

mutoo uyu inowanzoshandiswa kuongorora Statistical vehurumende vari mitengo mamwe Mapato nhumbi. Somuenzaniso, bhuku nenhumbi inotengeswa 2014 vakasvika 100 zviuru rubles, uye muna 2016 -. 115 zviuru rubles .. We mutengo indekisi:

IC = 115/100 = 1.15, kureva, nokuti gore mitengo vakasimuka ne 15%.

Chete pashure matanho aya, kushandisa nzira kuti pakuverenga turnover pa kugara mitengo:

Chokwadi = (Turnover mu ano mitengo / turnover rapera) * 100%.

MUENZANISO 4

Muna 2015, chekambani turnover vakasvika rubles mamiriyoni 20, uye muna 2016 -.. 24 MN kuzora. Panguva kushuma nguva, mitengo akamuka 40%. Tinofanira kuverenga turnover pakati Masvomhu inopiwa kwokutanga.

Dudzira panguva ano mitengo Wholesale turnover. The kukarukureta fomura ndiko:

TM = 24/20 * 100 = 120% - nokuti magetsi gore turnover yakawedzera 20%.

We mutengo indekisi: 140% / 100% = 1,4.

Rinotsanangura turnover panguva dzose mitengo: 24 / 1,4 = 17 miriyoni rubles.

The yemaitiro nokuti pakuverenga turnover mune simba: 17/20 * 100 = 85%.

emuchina Masvomhu akaratidza kuti kuwedzera kwaingova nokuda kuwedzera mitengo. Kana havana kushanduka, turnover angadai yakaderera nezvikamu rubles mamiriyoni 17. (15%). Ndiko, pane kuwedzera mitengo pane zvakawanda kutengeswa.

MUENZANISO 5

Baseline Data nokuti basa vanoonekwa mune zvinotevera tafura.

	Turnover ya2015, ths. Kwiza nechekuzasi.	2016
		Forecast, ths. Kuzora.	Chokwadi. turnover, thous. varikwizire.
chete	4560	5300	5480
I kota	1000	1250	1260
II Q	1300	1290	1370
III Q	1100	1240	1210
IV kota	1158	1519	ra1640

Zvino unofanira kuona turnover nokuti gore kuitika panguva mutengo yapfuura nguva.

Chokutanga, tinofanira kutsanangura kuti chikamu ari kutengesa urongwa: 5480/5300 * 100 = 103.4%.

Zvino unofanira kuona simba kuti turnover sechinhu chikamu zvichienzaniswa 2015: 5480/4650 * 100 = 120%.

	Turnover ya2015, ths. Kwiza nechekuzasi.	2016
		Forecast, ths. Kuzora.	Chokwadi. turnover, thous. varikwizire.	kuuraya%	Pachinhu rapfuura gore,%
chete	4560,00	5300,00	5480,00	103,4	120
I kota	1000,00	1250,00	1260,00	100.8	125
II Q	1300,00	1290,00	1370,00	106,2	105
III Q	1100,00	1240,00	1210,00	97,6	109
IV Q	1158,00	1519,00	1640,00	107,9	141

Somugumisiro pamusoro-kuzadzika okutengesa urongwa muna 2016, boka vakatengesa zvinhu kusvika 180 zviuru. Kuzora. zvakawanda. Mugore, rokutengesa yakawedzera 920 zviuru. Kwiza nechekuzasi.

A uchida kukarukureta kuti chitoro wezvokutengeserana turnover kubudikidza muzvina yokuziva kufanana wokutengesa, kuziva mwero kugutsikana kudiwa. Uyezve, tinofanirawo kuitisa kuongorora wokutengesa nomwedzi, kuti vaise zviratidzo ezasi kudiwa.

The yemaitiro nokuti pakuverenga turnover mu chitoro zvokutengeserana

Analysis ne boka chigadzirwa inopa quantitative kuchinja mitengo uye iwe munhu zvigadzirwa, kutsunga majana dzavo simba. The Zvakawanikwa anoshandiswa kudzidza akakodzera vaitaura kunomurayira simba paumbwe mirairo.

turnover ongororo iri kuitwa musi Quarterly uye gore negore mishumo. The odhita anogona kumisa zvikonzero iyo kutengeserana yachinja. pakuenzanisa dzemaitirwe payakavakirwa riri sezvinotevera:

ZN + HT + R = P + B + B + Y + SK, apo
Sekaiichi (k) - reserves pakutanga (magumo) ari kuronga nguva;
Hm - chinokosha mugove;
Etc. - asvike nenhumbi;
P - sale kwenhumbi nomumwe mapoka;
B - Kuraswa dzowokwake;
B - rwokuzvarwa kuderera;
U - kuderedza.

Kuti tizive ukuru simba pachiyero parameters kuburikidza pakuverenga musiyano pakati akaronga uye zvomene chaitwa, kana nzira neketani vokutsiva. Muchikamu chinotevera pavaipfuura chitoro kutengeserana, inova kukarukureta payakavakirwa yave kukurukurwa pamusoro, anoongororwa kuchinja zvichikonzerwa kuvandudzwa kwezvinhu, kuwedzera kwenhamba vashandi uye kunyatsoshanda wokushandiswa yakatarwa zvinhu. The kuongorora anopedzisa nemashoko kuziva okutengesa kukura tarisiro uye kuchinja maumbirwo kwenhumbi.