Ixesha umjikelo zokusebenza. Yintoni na umjikelo yokusebenza?

Iinkampani abaninzi kwiimeko ezingentle ebandakanya recovery ngesiquphe imali emarikeni. Imveliso ye leyo entsonkothileyo kakhulu kwaye ikhatshwe yi ilahleko enkulu.

Ukuhlobana umbuzo

Amaxesha amaninzi, uya kugqiba inani sirhoxisiwe kwi-akhawunti ukuxhasa iprojekthi, kuqikelelwa ukubuya kwakhe kwaye kungenzeka intlawulo ngeendleko abathengisi. Ngelo xesha, njengoko ibonisa yokusebenza, yeempendulo kwiimeko ezinjalo umgangatho. Emva kwexesha elithile kwenzeka ukuba imali yayo ukuhlawula izinto kunikelwa kwaye izinto ekrwada engekhoyo. Ngako oko, kubalulekile ukuba ngokungxamisekileyo akhangele amanye amajelo ezongezelelweyo, becela ukuba onetyala ukuhlawula onke amatyala abo ngaphambi kwexesha ukuthethana kunye egcina imali, njalo njalo. iimeko ezifanayo Kwenzeka iinkampani ezinkulu, angxamisa ukutshintsha imiqathango zokuhlala kunye nabathengisi nokubonelela abathengi ulibazisa iintlawulo. Ukwenza njalo, batyalayo zaqukunjelwa izivumelwano ezintsha. umongo wabo ukuthintela ukusetyenziswa kokulibaziseka sisananelo ukwehliswa kwexabiso lentengo yempahla. Ngelo abathengi xesha ukuthenga iimveliso ngeendleko ukwanda yokuthengisa. Noko ke, baye banikwa ngexesha elinye kabini kangangoko ngaphambili, ukumiswa kwetyala. Kwiinyanga ezimbalwa kamva, inkampani waqalisa ukujongana nokunqongophala nokoyika yokusebenza eyinkunzi. Ngako oko, kwafuneka nangoko anconywa ezibhankini. Le nkampani akuyi kuba nayiphi na ingxaki yokunqongophala asethi zangoku ukuba ulawulo uqala ukulawula ngokungqongqo umlinganiselo phakathi equity kunye capital ebolekiweyo, apho ngemali imisebenzi. Ukuze wenze oku, kufuneka ukuba kuqulunqwe umzekelo ulawulo olusebenzayo. Oku kubandakanya izicwangciso ngethuba yokusebenza kunye nemijikelo zemali. Ukongeza, imfuneko ukufumanisa amatyala yangoku.

Umjikelo operating

Oku kuquka iinkqubo eziliqela. Kuba kuliwa, ingakumbi, ekuthengweni izinto kunye izinto, ukudalwa imveliso, ukuphunyezwa kwayo ngokosuku (ukuba ikhona). Ngamafutshane, ngethuba lomjikelo yokusebenza ligqibe ingeniso asethi.

izinto eziphambili

Ezi ndima zilandelayo kuma ngaphakathi kumjikelo yokusebenza:

1. nengeniso Full ezikhona. Libizwa ngokuba umjikelo yemveliso. Ibonisa-avareji yenani leentsuku ezifunekayo ukuguqula izinto zibe ziimveliso ugqibile. Ngako oko, kuthathela kokufumana ezitokisini yokugcina neliphela amanqaku ezigqityiweyo ngexesha ukuthunyelwa kubathengi.
2. Ingeniso ezifunyenweyo. Umele isixa-avareji ixesha elifunekayo ukuze ahlawule elo noxanduva lomthengi, ngubani othenge izinto ngetyala.
3. Ingeniso ye-akhawunti ezibhatalekayo. It is a kangangexesha elithile, ngexesha apho inkampani ubalwe neemfanelo zalo kweminye imibutho.

Umjikelo Operational and zemali

Ukuba Dynamics bokugcinwa ngokucuthwa, loo nto ithathwa ukuba imeko iyathembisa. Umjikelo Financial imele umsantsa phakathi komhla yezibophelelo kuhlawulwe otyalayo nokufumana imali abanamatyala (abathengi). Ngeli xesha, mali zenza igophe elipheleleyo. Ukunciphisa Umjikelo yokusebenza isenokuba ngenxa yokunyusa neminye imisebenzi. Umzekelo, nokunciphisa ubude yokugcina inventri, ukuvelisa imveliso, ukugcinwa imfuyo yawo. Ubude bomjikelo sokusebenza kwakhona tshintshwa phantsi kwempembelelo nokukhawulezisa ukujika ezifunyanwayo.

imali ezikhona

ngendlela ulawulo kuxhomekeke umlinganiselo ngexesha lomjikelo mali nemveliso. Last iquka mathuba ingeniso:

1. Feedstock.
2. Sebenza inkqubela.
3. Stocks kweemveliso ezigqityiweyo.

Ukwakhiwa yokusebenza lomjikelo

Ukuze ubone kubo, quadratic efanelekileyo. Ukubala ixesha mjikelo wemveliso ngokusebenzisa i equation ilandelayo:

- HRC = POgp POnzp + + POpz apho:

• POpz - inani leentsuku echithwe semis inventri turnover, izixhobo, izinto ekrwada;
• POnzp - inani leentsuku umsebenzi oqhubekayo turnover;
• POgp - ubude ingeniso esitokisini kweemveliso ezigqityiweyo (iimveliso) ngeentsuku.

Ukubalwa yomjikelo yokusebenza kwenziwa ngokusebenzisa wafumana i parameter ngasentla. Ukongeza, ukubalwa sobungakanani esebenzayo eziphawula kota umndilili ityala ingeniso efumanekayo. Le mali iza kubonisa indlela baqhubeka umjikelo zokusebenza. Ifomula sijongeka njengoku:

- OC = of HRC komhlaba +.

rates zokuqhagamshelwa

Xa ehlalutya isakhiwo zokuqhuba ekhoyo kokuba ukubaluleka akwenziwanga nje ixesha ukuqinisekisa ulawulo capital olusebenzayo. Okubaluleke kakhulu ukwabiwa inkampani asethi zangoku kufuneka ngamaxesha athile. Yobalo wasebenzisa indlela esekelwe ngethuba lomjikelo zemali kunye nokusebenza kunye neendleko zemisebenzi ekhoyo ngoku. Isalathisi lokuqala luquka ixesha zokubonelelwa, ukuzakhela kunye nendibano imveliso, ukuphunyezwa, Ithemba kokufunyenweyo yorhwebo. Umjikelo Financial - ixesha unyango kwemali - na ixesha apho mali aziboniswanga ezibandakanyeka kurhwebo. ubude bayo singachazwa ngolu hlobo lulandelayo. Kubo index eziphawula ixesha Umjikelo okusebenza ukuba sisuswe unyango lwe isikweliti amatyala. Management capital ukusebenza yenzelwa ucuthe ixesha apho izixhobo hayi zisetyenziswa. Kunye nokuhla ngexesha umjikelo zemali, ngokulandelelana, lo gama usebenzisa inkunzi zayo zokusebenza kuba ezincinane.

iimpawu ezifunyenweyo

Uxanduva of ngamahlakani asebenze yinxalenye yomsebenzi yayo nayiphi na inkampani. Ingxenye enkulu akhawunti beMali-asethi zizonke kwenkqubo kunciphisa kakhulu amatyala kunye yokuhlawula amatyala lenkampani, ngelixa sisenyusa ubungozi ilahleko. umjikelo yokuyisebenzisa kwinkampani yanamhlanje ifuna olutshintshayo kwemicimbi. Kwiimeko ezikhoyo namhlanje, ingqalelo kakhulu kufuneka ihlawulwe ityala abanamatyala. Amaxesha amaninzi, ichaziwe njengenxalenye yokusebenza eyinkunzi. Le element imele iimfuno ezithile zemibutho kunye nabantu ngokuphathelele ukuhlawula iinkonzo, iimveliso okanye imisebenzi. Kukho kwakhona intsingiselo apho ezifumanekayo ngokunxulunyaniswa mboleko yorhwebo. Njengoko umthetho, ukuba iinzuzo zoqoqosho izibophelelo ezinjalo ezivakaliswe yokuba inkampani, ngokwenza umjikelo yokusebenza kubandakanya ukufumana imali okanye nokulingana. Akhawunti ezifunyenwe ngexesha inye ithathwa njenge-asethi xa kukho amathuba buyiselo. Ukuba ayinalo, isixa liabilities ukuba lilahlwe.

ulawulo ukumelana

Ukudala umfuziselo eyiyo inkcazelo eyimfuneko evela mali kwenkcitho kunye nengeniso, ezinye forma izinto kwiphepha lomncono. Njengoko imfuneko mandatory yenza kuhlaziywa qho ngenyanga. uya kuba yintoni kusenokwenzeka ukuba ukulawula inkqubo zohlahlo lwabiwo-mali, ngoko, indlela yokuhlawula amatyala benkampani, ngcono. Ekuphuhliseni imodeli iya kufuna ixabiso ingeniso, kulindeleke ukuba yokusebenza kunye nemijikelo zemali. Okubaluleke ethile iya kuba amaxabiso ezifana:

1. Imfuno mboleko elifutshane umdla ngenxa yokusebenza.
2. Ixabiso ratio olucwangciselwe uvavanyo ixesha langoku.

Isalathisi lokuqala umiselwa umahluko phakathi kweemfuno eyinkunzi yokusebenza iyonke kwakunye neendlela zayo. Calculation Ktl ixabiso ocwangcisiweyo kwenziwa ngolu hlobo lulandelayo:

- avareji ukusetyenziswa Kr = shmuck ngayo izibonelelo neemfanelo imini / elifutshane nganye.

Le modeli ivumela ukuba siqonde indlela AC kunye FC kuchaphazela ingumlingani rate.

isiphelo

Kufuneka zonke umphathi ucacelwe kakuhle ukuba yintoni eyenza umjikelo yokusebenza kunye nexesha ingeniso. Ngenxa yabo ke uyakwazi ukufumana yonke ingcaciso eyimfuneko ukumisela imfuno asethi zalo. Ukongeza, imfuneko ukuqonda kanye kakuhle eli shishini, ukuqonda ukwakha indlela iinkqubo ngaphakathi inkampani, njengoko kangangoko ukuba zikho ngayo oovimba ukuba kahle. Ekuhambeni kwe izibalo kufuneka kwakhona kukhunjulwa ukuba ubukhulu-asethi zabo langoku rhoqo iyatshintsha kulo nyaka. Kulo mba, nyanga zonke ngokuthelekisa izalathisi kanye ezicwangcisiweyo kufuneka basoko belwakhele umkhanya imodeli iparameters ezichanekileyo. Ekuqondeni intsingiselo kunye nokubaluleka yokuchana imijikelo yayingekokuphela CFO, uyacebiswa ukuba bazigqibele isiqalelo ngasinye luxanduva iintloko zamasebe. Oku kunokwenziwa ekunxibelelaniseni inkqubo ekhoyo entlanganweni yamabhaso kunye neebhonasi nokusebenza efunekayo.