Stockturn

Pfungwa turnover ari upfumi kunoitika kakawanda. Mumwe inonyanyoshandiswa vakaongorora hupfumi waivako ndiyo Inventory turnover.

Inventories - zvishoma emura pfupi-rokuti yesangano, saka vari pasi ngozi dzisiri pasi dzimwe iyezvino zvinhu. Inventories vari midziyo chando, sezvo dzinomirira mari kuti kambani anoshandisa. Ruzhinji masangano kuedza kudzivisa makuru inventories pamwe yakaderera turnover. The yakanakisisa goho - vane mari iripo zvakakwana yaunganidzwa kuwedzera turnover.

Zvakawandisa uwandu kunotungamirira zvisingakoshi mari uye kuderedza mubereko mumatunhu. mumatanda vose dzichichinja kukosha, saka maitiro avo vari dzaona avhareji wemari kwenhumbi. It chinorondedzerwa kukosha uye vhoriyamu mazwi; yose uye kuti mapoka chigadzirwa siyana.

Inventory turnover iri pakubhadhara akawanda:

- mumwe chinhu inzwi (vhoriyamu, zviyero, uremu);

- Zita mumwe nomumwe mutengo;

- muzvizhinji mazita kana nevakawanda kugutsikana mhando;

- uwandu hwezvinhu zvose zvabatanidzwa. misoro kana zvakafanana ndiri pane imwe mari.

Inventory turnover ari dzinoratidzwa turnover reshiyo. paakati Izvi zvinoratidza uwandu avhareji nengaidzo kwenhumbi pamusoro weumwe nokukurumidza (kushuma) kumwedzi. reshiyo Izvi zvinogona dzaona maererano parameters siyana, uye zvakasiyana nguva yokuti muzvizhinji zvinhu kana zvinhu vasina nhumbi. Kazhinji, asi turnover reshiyo kungoti anonzi "uwandu turnover". The inonyanya kufarirwa turnover reshiyo kukarukureta fomura:

- Ratio kuti uwandu mutengo = mutengo kwenhumbi hadzitengeswi imwe nguva / avhareji mari pazvinhu Inventory.

- Ratio padanda iri mhando = nhamba vakatengesa nhumbi imwe nguva / avhareji pamusoro nguva iyi kuwanda wemari yekutengeserana.

- Factor nechinzvimbo ukoshi = nhamba mari zvose vakatengesa vezvikwata pamusoro rakapihwa munguva chinzvimbo / avhareji pamusoro iyi mari iri uwandu nokuda chinzvimbo ichi.

Kuverenga chakarurama ichi zvinokosha kuziva: avhareji wemari kwenhumbi uye turnover kuti imwe nguva, kuti kugarwa nguva (vhiki, kota, mwedzi, gore).

Inventory anotendeuka imwe nzvimbo kukosha uye nhamba anopa chete mugumisiro, asi chine zvinhu mu svinga wakasiyana mufananidzo uyu mutengo. The Ivan Kuchin of turnover reshiyo rinoshandiswa munguva paavhareji zviyero kushanda guru, paminiti chairema kutengeswa kwenhumbi yakawanda uye ukoshi mazwi. Kazhinji, avhareji turnover pakati mari mumazuva ano nhamba imwe nguva kuti turnover reshiyo (nhamba nokumukirana). Avhareji Kureba ichi dzoro anonzi "avhareji chinokosha mumatanda mumazuva."

Period uwandu turnover mumazuva dzinoratidzwa mwero chinokosha kuparadzirwa uye nguva imwe chimurenga:

Inventory turnover mumazuva = avhareji uwandu / mutengo nhumbi kutengeswa.

Kushanda zviratidzo, funga zvinotevera dzinokosha:

- the turnover rinowanikwa chete kunodiwa debit zvigadzirwa ari dzokuchengetera;

- avo kuti vasina capitalized uye zvakanyorwa akabviswa yokuchengetera zvinhu iri Masvomhu zvisina kuverengwa;

- hadzina zvawanikwa uye vakatengesa zvinhu zviri kudanda, uye kwete aendeswe mutengi;

- mumatanda uye turnover zvinofanira dzaona imwe mazwi;

- kuongorora uwandu turnover rinofanira kuitwa simba;

- zvose kwemauto hwenyika, nharaunda, ose mhando zvinhu ine mitemo yayo yose turnover.

Pane muenzaniso: dzakanga dziri uwandu akatendeuka, shoma nguva vari okuchengetera uye nokukurumidza zvakare ikava mari.