Vertical Chiyero ongororo - muenzaniso, inobudisa wehunyambiri pachisara wehunyambiri pachisara mwero uye kuoma achiafungisisa kubva pakuenzanisa

Vertical kuongorora pachiyero - inzira chinokosha nechirwere yacho vachida profitability. Yakanaka kuenzanisa basa rimwe sangano mumwe, kunyange dzinosiyana munzvimbo chaizvo dzavo. Zvisinei, haasi munhu wose anogona kuita nounyanzvi. Vaverengi vachakwanisa kunzwisisa sei zvinoitwa, nomuenzaniso. Vertical nepakati jira pachisara muenzaniso yatiri zvamaronga munyaya ino vari nyore kunzwisisa uye yakarurama zvokuti kumutevedzera. Just nechokwadi chokuti zvatinoita, uye kutsiva nenhamba dzavo.

Vertical kuongorora pachiyero rinoitwa mu mabwendefa maviri. First kudhirowa mumwe uye achava ngaateme chivharo kwayo. Saka, muna Table 1 achava 4 mbiru: 1 - navanopinda - nayo ichanyanya misoro yenyaya, uye akasara 3 - duku - vanongova nhamba. Mitsara iri tafura vanofanira kuva 39. 1 musara 1 Mbiru - nechiyero papepa, uye wechipiri ane zita - "Current yesangano", mune yechitatu akapedzisa "Zvinhu", wechina - "Cash". In rechishanu wakatarwa kuchengetedzeka - kukosha migove, etc. Wechitanhatu rine nhoroondo dept. rekodhi wechinomwe - "Notes receivable". Rorusere mutsetse - chinhu chinokosha (mutengo), 9 - prepayment ishandise mutsara rechigumi akaiswa - "Kushanda guru, chete" - uye gare gare mitsetse izvi mumwe nomumwe mbiru vano- kukurudzira zvinonyatsorehwa pakuenzanisa kushanda guru. Kwozouya mutsetse 10 - nayo wakatarwa zvinhu. Mumutsara rechi11 - Office midziyo - pakutanga mari "uye vamwe pfuma makambani, 12 mutsetse anonzi" amortization ", 13 -" Buildings uye midziyo - ukoshi panguva "14 tambo -". Investments ", 15 mutsetse anonzi" Trademarks " . The 16 kurekodha - "Yokufarirwa", uye rechi17 panzvimbo - "Total: wakaiswa zvinhu" Pano zvakare, achaita vanokurudzira subtotals ose yakatarwa zvinhu zvakaitika rechi18 mumutsara: mairi isu ungaona zvakare pamusana twa nyora: "midziyo - .. zvose. "

Zvino aidaro munataisireva - 19 mutsetse. 20 In kunyora - "chikwereti Short-rokuti", 21 Kuisa zvikwereti pamusoro zvikwereti uye 22 - Bills receivable. Twenty-Third mutsetse - iri dzakava munataisireva. 24 mutsetse - akaundi chikwereti. In mutsetse 25 rinokwana "Current mugove muzvikwereti kwenguva refu", uye kunyora 26 - "Mitero kunyorerwa". Zvadaro tamp nhamba mumutsara 27 - "Short-rokuti chikwereti zvose." The 28 mitsetse zvakanyorwa, "kwenguva chikwereti" uye 29 - "Bonds kunyorerwa". Tava kutendeukira kune 30 mutsetse, tichiinyora - 'Long-rokuti kubhengi chikwereti ". Uye isu kutarawo 31 - "Income Mitero ichinonoka." Zvadaro mumutsetse 32 ndiko kuti kunyora chete "Total Long-rokuti chikwereti". A ukaguta 33 sezvinotevera: "guta Personal", mumutsetse 34, isu tara "migove 12%" uye tambo 35 anonzi "migove shoma denominated". 36 mutsetse - "Zvimwe sredsva kambani", 37 - "Profit pasina kuparadzirwa", 38 - "Total: nokururama" uye mumutsara 39 - "The mugumisiro mu munataisireva. ' Vertical pachisara muenzaniso yatiri kushuma, nokubuda pamusoro zvinhu zvinotevera: 2, 3 uye 4 mbiru inonzi kwenguva, iyo chinoita Data kuti wawana. Saka 01,01. 2005, ipapo wechipiri - 01.01.2006, uye wechitatu - 01.01.2007. Zvino mumwe mbiru nyora mashoko nechimwe gore. Pashure paizvozvo iye anoita Masvomhu ari pfupiso mudzinza yesangano, munataisireva uye zvakarurama. Saka unogona nyore kugadzira rusvingo nepakati pepa kuongorora. Zvisinei, nguva zvichatora kutora chaizvo, asi zviri zvakakodzera: zvakarurama ndezvipi yakavhomorwa kubva kuongorora rubatsiro kubvisa zvinetso boka uye kuwedzera purofiti.

In patafura rechipiri - wehunyambiri kuongorora pakuenzanisa yacho, vanosvika 21 mitsara uye 4 mbiru. Mazita pemitsara - kwemari, cost, mari, mubayiro, mari, depreciation, zvakakomba kwemari , etc. Check out chati iri nyore pane wokutanga nokuti vakawanda mashoko iwe chete nyorazve nezvazvo. Saka matafura 2 chete uye mazuva kushanda Masvomhu unogona nechokwadi kwako zvebhizimisi panguva zvibereko uye kunobatsira basa. Ndizvo kuchikosha wehunyambiri nepakati papepa kuongorora.