The yemaitiro pamusungo yesangano pakuenzanisa pepa. How kuverenga mambure yesangano pakuenzanisa papepa: yacho fomura. Kukarukureta pamusungo yesangano raJehovha LLC: Formula

Pane zvakakwana yokuwanda zviratidzi zvemari kuti anogona munguva zvakanyanya sei basa muenzaniso weimwe vezvokutengeserana kambani. Pakati pevaya - mambure zvinhu. Izvi chakarurama anogona kutifadza vanoita, vadyidzani, chikwereti, rinobatsirawo uyewo kambani mamaneja anokonzera kwayo kukura. Sei kukosha mambure yesangano vemazuva makambani Russian? Chii nezvezvaiitwa angashandiswa panguva imwecheteyo?

Ndeipi mambure zvinhu?

Ngationei kudzidza kuti pakutanga shoko rokuti sangano iri mubvunzo. Net ndeizvi chiyero zvemari, izvo rinorondedzerwa so musiyano pakati ose yesangano iri kambani (shoma kuita kambani kana vadyi wemari kambani), izvo vanogamuchirwa nokuda chizvidavirire uye munataisireva tiri akanyorwa chizvidavirire dhipatimendi. Panyaya iyi, tsanangudzo nhamba nomumwe zvakamisa hurongwa pamusoro yokuita mambure zvinhu rinoitwa, ave mutemo, kunobva zvatinopiwa ari normative-pamutemo mabasa, uyewo mirairo siyana uye tsamba madhipatimendi ehurumende. Asi pane zvakare nzira yokuti pakuverenga chakarurama ichi, sezvo rinorondedzerwa mune zvesayenzi uye nyanzvi munharaunda. Asi usati kuongorora pavo, zvichaita zvinobatsira kuongorora dhigirii dzakasvikwa mamiriro inogona anomirirwa mambure yesangano iri kambani.

The nemamiriro mambure zvinhu

Sezvataona pamusoro apa, chakarurama ichi rinowanikwa sezvo kusiyana chaiko Verengai zvakaparara uye munataisireva. Maererano nevakawanda nezvoupfumi Russian mune zvakatipoteredza nemaonero wokutanga kuti yaisanganisira:

• asiri iyezvino yesangano rinomiririrwa wakaiswa yesangano, chisingaoneki zvinhu, kuvakwa muna mberi, refu upfumi;
• Current zvinhu aimiririra mumatanda siyana, chinoita receivable, pfupi Investments, VAT pamusoro watengwa Inventory zvinhu.

Panyaya iyi, iyo Zvinoumba ano yesangano, nyanzvi dzinokurudzira kuti asava mari wekambani kudzikinura migove nechinangwa kutengeswa kana kushaya kubva kumusika, uyewo havaoni chikwereti kubhadhara kusvika guru mvumo. Uyewo, sechivako passives vanofanira kuvapo:

• -Yakareba uye zvenguva pfupi munataisireva kuti yemakambani zvikwereti;
• chikwereti zvikwereti;
• reserves chokuita neramangwana mari;
• zvikwereti kuti havaoni kuti kutapurirana mari.

Uyewo fomura midziyo mambure inobva chivako pasi kukurukurwa kwayo, zvichiitirwa kusanganisira rokutanga uye rechipiri kuratidzwa mamwe mashoko chero kuti zvingava zvakadaro, kana zvimwe semhosva pfuma zvakasimba kana ayo kuzvipira. Above tinoona kuti seinokonzera methodologies anogona kushandiswa dzemaitirwe kuti zviratidzo zvemari mune mubvunzo, anogona kushandisa dzakasiyana-siyana zviri pamutemo mabasa. Saka, mumwe zvikuru vatambi PPA Dare dzemaitirwe kuti mambure zvinhu ndiyo Order of Bazi Finance kubva 28.08.2014, № 84n. Zvino funga sei kuverenga mambure twa ukoshi (the yokuita tsanangudzo kwavo, chokwadi, iri kumiririrwa mu NPA ichi) rinopa Bazi Finance.

Kutsunga pamusungo yesangano iri Bazi rezveMari kuti nzira

Huru dhipatimendi zvemari rinokurudzira zvaraireva ndeuke mubvunzo, munguva inotevera nenzira.

Chokutanga, kambani vaifanira muchidimbu zvose zvakanyorwa kuita uye munataisireva. The umboo hunotsigira kure-yokufudza nhoroondo, sezvo Bazi Finance nyanzvi vanotenda, hazvifaniri kufungwa nyaya.

Chechipiri, nzira pamusungo yesangano kubudikidza nzira Bazi Finance anotora achisiya pakati yesangano kuti zviratidzo dzakadai havaoni chikwereti (shareholders, varidzi) mu vachibhadhara kuti mugove guru kana kuti pamunenge muchizvivaraidza (mu pfungwa iyi, Bazi Finance nezvetsika rinobatana nyanzvi nzira, iyo yatakurukura pamusoro ) of munataisireva - ichinonoka mari kuti vane ukama pachena rutsigiro uye akagamuchira asingashandisi pfuma.

Chimwe zvakadzama kuziva kukosha mambure yesangano maererano nadzo vaiona - vose parameters ose kukarukureta payakavakirwa zvinofanira dzaona inobva kukosha inoratidza nepakati pepa. The yemaitiro nokuti pakuverenga mambure yesangano, yaida Bazi Finance, seboka zvakafanana mune pfungwa kune dzimwe kwakapararira pakati nezvoupfumi nzira kuti Dzinosanganisirawo activation kuti manhamba kubva pachiyero pepa. zvino isu kudzidza mapiro chakarurama ichi inogona dzaona uchidzidzira.

vari sei mambure zvavo tsika?

The yemaitiro nokuti pakuverenga mambure yesangano, pfungwa, ane nyore chaizvo marongerwo. Chinhu chikuru - kuti kuwana nhamba zvinoshandiswa mairi. Kwainyanya vakadaro, sezvataona kumusoro, nengaidzo Pepa musangano. Kana ukatora kuMudzidzisi zvinyorwa pamanyorerwo nayo iri kubvumirwa kuRussia, mashoko pamusoro yesangano iri akasimba huri kunyanya mumutsara 1600, pamusoro munataisireva - pamitsara 1400 uye 1500.

Muchiitiko chino, kana iwe kutevera kunenge of Bazi rezveMari uye bvisa kubva havaoni yokutanga chikwereti kubhadhara kuti mugove guru rechipiri - mari ichinonoka, tiri kubatsira kwazvinoita ndizvidavirire kuratidza kukosha rokutanga chakarurama (kazhinji debit nhoroondo 75), uyewo nhamba mutsetse 1530 (the parameter wechipiri).

Nokudaro, nzira yokuita mambure zvinhu richashandiswa chimwe algorithm. Tichadzidza zvizere.

Formula mambure zvinhu: marongerwo uye dunhu

1. Danho rokutanga subtracted kubva inofananidza nokuda 1600 mutsetse chinoratidza vakatanga pakati zvikwereti chikwereti pedyo nomupiro kuti mugove guru.
2. Mushure isu pfupisa chokupika pemitsara 1400 uye 1500 mwero.
3. Takazotendeuka bvisa mugumisiro kubva zvichiguma nomufananidzo norwonzi 1530.
4. Kwokupedzisira Danho bvisa kubva nhamba, zvichiguma kubvisa kubva 1600 netsika chikwereti chakarurama, zvichiguma kupinda rokupedzisira kukarukureta.

The yemaitiro pamusungo angapedzisira kutarira akafanana schematically? Kukanzura ezvinhu haberleri runhare chinyorwa sezvo NA, pachiyero jira mutsetse - PEJI, nekurangarira zvikwereti - MF.

Somugumisiro, mashoko nzira kuti pakuverenga mambure yesangano pakuenzanisa jira vachatarira seizvi:

• NA = (TDB 1600 - MF 75) - (TDB TDB 1400+ 1500 - MFR 1530).

Aongorora nzira iyo kuMudzidzisi chakarurama zvemari rinowanikwa, tarisa kuti ingashandiswa uchidzidzira.

Ndeipi kubatsira Indekisi mambure zvinhu?

Net zvinhu - mumwe kiyi zviratidzo zviri kubudirira bhizimisi rayo muenzaniso. Huru yokuona pano - akanaka kana akaipa kukosha runoenzanirana indekisi. Muchiitiko chokutanga, kodzero yokutaura pamusoro nekambani profitability, uye ayo yakakwirira inivhesitimendi kukwezva. Uyewo, kana nzira pamusungo yesangano pakuenzanisa jira akaratidza kunaka mugumisiro - Ungangove, kambani ane zvimwe zvinetso.

Sei kududzira kukosha mambure zvinhu?

Zvakawanda dudziro chinoratidza ichi kunobva pachikuva bhizimisi kukura. Nokuti muduku makambani, kutanga kupota, kunaka tsika hazvina kutsoropodza nokuda mabhizimusi vaivapo kumusika kwenguva refu. Nokuti makambani kuti varipo vari zvikuru zvikamu, kunaka indekisi kuti mambure yesangano zvakare bvumidzwa, asi zvakare, zviri desirably kuchengetwa refu.

Zviratidzi akadai mambure yesangano, zvinobatsira kuchengeta rinomutsa, kwemakore akawanda. Kana kuchovha Data kubva ano ndizvidavirire chamber nayo pamwedzi kana Quarterly.

Net yesangano sezvo bhizimisi utariri chinhu

Dzakananga kukosha mambure yesangano iri Masvomhu vari kubva nemaonero bhizimisi zvakanaka. Somuenzaniso, dzemaitirwe kuti mambure zvinhu Ltd. (payakavakirwa nokuti nhengo makambani uye zvakafanana kuda Ao) angabatsira:

• mune zviitiko apo mugove guru iri yakawedzera kambani pfuma;
• pamusoro kudzikinurwa nzanga kubva shareholders ari kuchengetedzeka, panguva napanobudiwa napo rimwe nhengo basa boka;
• mukubhadhara mibayiro co-havaoni munzanga;
• kana generating mishumo makambani;
• mu ongorora kubudirira yebhizimisi muenzaniso akumbirwa muridzi wekambani;
• sezvi- tsime mashoko pamusoro dzemari wekambani pavanofunga chikwereti kushanda pamahombekombe kana mukufamba nekuita nezvezvipingamupinyi makambani.

Nokudaro, calculus indekisi mubvunzo, zvinobatsira zvose maererano kuzvidavirira kuna wekuongorora, uye zvatinoita Analytical basa mamaneja, zvainanga optimizing pezvakaitwa zvebhizimisi.

Zvatakurukura mubvunzo sei kuverenga mambure yesangano pakuenzanisa pepa (the nzira inoshandiswa chinangwa ichi, yavewo vakadzidza nesu), ichava zvinobatsira anokwezvera vanoverengeka terminological nuances chokuita nokushandiswa anobatsira ari runoenzanirana chakarurama somunhu nechiyero mamiriro ezvemari wekambani.

Net zvinhu kana mambure zviripo?

Somuenzaniso, dzimwe nyanzvi dzinodavira kuti izwi iri mubvunzo, unofanira kuzvibatanidza pfungwa zvakarurama. Pane imwe pfungwa iri chinyorwa ichi. Panyaya pamutemo uye zvoupfumi pezvakaitwa - mu kuMudzidzisi Russian NPA akati pfungwa mbiri anowanzoonekwa somunhu akafanana chaizvo kana zvakafanana.

Somuenzaniso, Federal Mutemo № 226 yomusi 18.07.2011 kwegore yakaratidza kuti masangano Banking hakufaniri dzaona mambure yesangano, uye chete akaita mari dzavo vari kuti ndee muna PPA nekanzuru CBR. Chimwe chikuru tsime mutemo - the Bank of Russia Letter nhamba 350, rakabudiswa 28.10.1996 In yaiti kuti mambure zvinhu - munhu unoenderana pfungwa kubhengi kuti guta.

Saka, maererano zvikwereti uye zvemari masangano, vaiona pfungwa pakunzi zvakafanana. Naizvozvo, sezvo vamwe vaongorori vanodavira, akabvumirwa mune imwe Order of Bazi rezveMari № 84n uye akashandiswa overenga indekisi ichi, sezvo mambure yesangano iri Company, kuti nzira iri, pfungwa, anogonawo kushandiswa kuitira kuona zvakarurama kukosha kambani. Izvo zvinozoita zvinokosha chokukomborerwa mubhizimisi unongotaura.

Pane izwi riri pedyo kwazvo inzwi hanya, - "mambure ano zvinhu".

Ndechipi mambure iyezvino zvinhu

Under vakachena ano zvinhu rinoreva huwandu nokururama guru wekambani (ndiko kuti, muna mumwe kududzirwa - chete mambure yesangano), uyewo nguva yakareba mitoro, shoma kukosha dzisiri kuitika zvinhu. Dzimwe nyanzvi anotsanangura paakati ichi sezvo kusiyana zvachose yesangano iri rakasimba, ayo semhosva kuitika, uye uwandu vose chekambani munataisireva kuti pfupi.

Ratidza kuti mambure iyezvino zvinhu

Net razvino zvinhu - munhu uyo zvinowanzoshandiswa rokuongorora zvemari uye upfumi kutsiga boka iri zvatinoita Kuwanikwa nezviwanikwa zvayo kubhadhara chikwereti kuitika uye kushandisa kuwedzera kugadzirwa. Izwi iri mubvunzo ndechimwe zita chinosidyiwa - mambure raingova guru.

Saka, imwe investor kufunga tarisiro mari mune imwe kambani (somuenzaniso, Ltd.), vangashandisa pfungwa kune mambure ano zvinhu. kukarukureta fomura yakadaro inogona vaisanganisa nevaya vari kushandiswa nokuda Pakusarudza zvakarurama. The zvakawanda zvose zviyero - zvose zvikuru kukwezva kuti mari kunogona kuva vakasimba.