Turnover nhamba receivables uye kukarukureta mhando

Maererano vakawanda zvinyorwa, pfungwa nhoroondo receivable kunoratidzwa uwandu chikwereti, iyo vamwe masangano bhizimisi vanosungirwa kubhadhara kune dzimwe zveupfumi masangano nemhaka yavo hupfumi mukukurukurirana. Kazhinji, zvikwereti izvi muka kubva rokutengesa nechikwereti.

In nekurangarira kuti nyaya receivable inoreva kodzero, sezvo chinhu mutemo mutemo yevagari. Zviri kodzero idzi wakarongwa muna Art. 128 of Civil Code, uye inosanganisira: zvinhu, mari, basa uye kuchengetedzeka ruzivo, njere pfuma zvinhu, zvimwe zvinhu uye chisingaoneki zvikomborero. Somugumisiro wakadaro dudziro receivables anoshanda senhengo yesangano iri zvebhizimisi, uye kodzero kugamuchira ukuwo, ari pfuma zvakarurama.

Zvinofanira kucherechedzwa kuti mune zvoupfumi tsika, kwete chete ezvoupfumi repamutemo kuita pasina izvozvo, nekuti pakusikwa nhoroondo receivable imhaka chinangwa ezvinhu, okuti:

• nokuti chikwereti - akasununguka kuwana mamwe achishanda guta;
• womunhu anomukweretesa - ndiwo mukana vanoshingaira kuwedzera musika.

Nezvekugadzirwa receivables kunoita kuti mamiriro ezvinhu umo nguva kwokuchinja tenzi hakuiti zvinopindirana nguva panguva muripo.

Chimwe chikuru zvinhu kubudirira wekambani kana kambani iri kuwedzera munhoroondo receivable tichienzanisa kukosha munhoroondo kunyorerwa. In yayo nyore chimiro, kuti receivables zvinofanira kutorwa ari mhando nhatu kuonekwa:

• Chekutanga, icho anoita nzira uye ruzivo kuti anogona kushandiswa kudzima payables;
• chechipiri, ndiwo mugove mumwe chigadzirwa kuti watopiwa akatengeswa vatengi, asi havasati vagamuchira mubayiro nengarava dzowokwake;
• Chechitatu, ndiwo chikamu kuitika yesangano, izvo aumba kubva yavo manyuko zvavakanga vachida kuita kana sangano.

Ndicho chikonzero chinonyanya kukosha chinoratidza nenhoroondo receivable, anoita nyaya receivable turnover reshiyo, anonzi «RT». Nechepakati nyore, kuti chaiwo chimiro vagara vandifungira kugovera chekambani turnover mufananidzo avhareji kukosha nhoroondo receivable. Akaverenga nenzira iyi receivable turnover reshiyo chinoratidza kunyatsoshanda ramambo kana kambani pamusoro chikumbiro muripo zvigadzirwa aendeswe vatengi. Kuderedza kukosha coefficient unoratidza kuwedzera kwenhamba sauka nemakasitoma, uyewo panowanikwa mamwe matambudziko kutengeswa zvinhu izvi. Uyu kutyisa chaizvo mureza zvebhizimisi, sezvo rezasi ari turnover, ndipo inoda iri kushanda guru richava kwirirei.

Pane nzira dzakawanda kuti kungaita nhoroondo receivable turnover reshiyo. Somuenzaniso, unoshandiswa zvikuru nzira vagamuchira kutaura turnover somunhu Zvichakadaro kukosha mazuva hunodiwa rokuchera kubhadhara, inonzi kuunganidzwa nenhoroondo receivable nguva (CP), uye rinowanikwa sezvinotevera:

CP = (RT / N) x 365

apo vana N - Sales, uye 365 - mazuva mugore.

Kana mumwe nguva yokudzidza, nhamba 365, ukuwo, zvichisiyana maererano nokuwanda kwemazuva bvunzo nguva.

Mukuwedzera, turnover reshiyo kuti receivables yokuziva dzinoitwa ayo tsika. Somuenzaniso, zvibereko zvayo pane kuramba mwero turnover vaizongoguma kutungamirira nokuwedzera kudzoka musi guta paakapiwa pakuburitswa, uye, naizvozvo, pamusoro zvinopesana.