Ifomula yokubala turnover nemizekelo

Omnye neziphawuli ziimpawu Dynamics yentengiso turnover yenkampani na. Oku kubalwa amaxabiso ukuqonda. Uhlalutyo turnover ibonelela Ukuhlola ubugcisa kunye neenkcukacha zamanani yokusebenza umsebenzi kwixesha langoku. Ukususela iziphumo ixhomekeke semthethweni izibalo ixesha elizayo. Esiza kuxubusha ngayo ngokweenkcukacha indlela yokubala ingeniso.

stockturn

Yonke into imfuyo, i-asethi ekhoyo yo- mbutho. Sele imali zibambene. Ukuze siqonde kuthatha ixesha elingakanani transcode nempahla imali, uhlalutyo-inventri ingeniso.

Ukufumaneka imali eyintsalela kwelinye icala inzuzo. Kodwa xa bandisa, ithengiswa phantsi, iinkampani kusekho kufuneka uhlawule irhafu ezitokisini. Kwiimeko ezinjalo ke uthini ingeniso ephantsi. Kwangaxeshanye, ngesantya esiphezulu intengiso bempahla akusoloko inzuzo enkulu. Ngokukhula turnover kukho umngcipheko wokuba loo lomxhasi ukufumana imveliso ekunene nibuyele kwenye umthengisi. Ukuze ufumane indawo ephakathi, kufuneka bakwazi ukuhlalutya uhlele uluhlu ingeniso.

ngokoMthetho

Impahla - le nto baze bathengiswe. Olu didi kwakhona ziquka iinkonzo xa iindleko ehlawulwa umthengi (ukupakisha, ukuhanjiswa, iinkonzo intlawulo, njalo njalo. D.).

Oovimba - luluhlu iimveliso ezilungele ezithengiswayo. Kuba imibutho bekwi urhwebo lweempahla ihoseyile, isitokhwe impahla elele ezishelfini, nabo ezikhoyo, bamnikela ize igcinwe.

Igama elithi "imajini yorhwebo" Kwakhona kuquka iimveliso ukuba nangoku sendleleni, indawo yokugcina okanye ezidweliswe kwi-akhawunti ezifunyenweyo. Kwimeko yokugqibela, ubumnini uhlala ne umthengisi de impahla zihlawulwa. Enyanisweni, oko nga vaka yona yokugcina yabo. Xa kubalwa ingeniso kuthathelwa ingqalelo kuphela iimveliso ukuba abekhona.

Intengiso - ngumthamo yentengiso ngokoMthetho ixabiso, ibalwe oyithengileyo yothuba elithile. I algorithm ziza kuchazwa ngayo ingeniso ibalwa, ifomula ukubala.

UMZEKELO 1

Kuyimfuneko ukuba ukubala umyinge ngesiqingatha impahla yorhwebo, ngokususela kwidatha kule theyibhile.

ngenyanga	stock yorhwebo, ths. Hlikihla.
January	45880
February	40667
March	39787
April	56556
May	56778
June	39110
xa zizonke	278778

I-avareji stock yorhwebo:

Ts CP = 278778 \ (6-1) = 55755,6 amawaka. Hlikihla.

Kwakhona kuyenzeka ukuba Ungabala umndilili ezilinganisweni:

SRF = (+ zeentsalela intsalela ekuqaleni lokuphela) / 2 = (45880 + 39110) / 2 = 42495 amawaka. Hlikihla.

Ingeniso kunye neendlela lisenza izibalo zalo

Kwamatyala Imilinganiselo benkampani kuxhomekeke izinga ukuguqulwa kwemali kutyalwa esitokisini, kwi imali yokwenene. Ukuze ubone isitokhwe amatyala kusetyenziswa ingumlingani tovarooborachivaemosti. Oku kubalwa ngendlela ezahlukeneyo iparameters (iindleko, ubuninzi), isithuba (ngenyanga, unyaka) kwi kwimveliso enye okanye epheleleyo didi.

Zininzi iintlobo ecacileyo ingeniso:

• nengeniso kwemveliso ngasinye kuyo nayiphi na imiqathango ubuninzi (amanani, umthamo, ubunzima, njl ...);
• nengeniso kwempahla ngeendleko;
• ingeniso yonke imfuyo ngokwalo oluninzi;
• ukujika yonke imfuyo ngexabiso.

Nto ithetha ukuba, amaxesha amaninzi kusetyenziswa ifomula ezinjalo ukujonga ukusebenza ngokusebenzisa isitokhwe:

1) Le ndlela yokubala yakudala yokubala imali:

T = (Ibhalansi loovimba ekuqaleni kwexesha) / (umthamo kwiintengiso kwinyanga edlulileyo)

2) Umyinge turnover (ifomula ukubala ukuba ngonyaka, ngekota, semi-ngonyaka):

CP = Ts (TZ1 + ... + T3n) / (n-1)

3) Ixesha turnover:

ON = ngosuku (avareji ingeniso * Inani leentsuku kwixesha) / kwentengiso thuba

Ngokutsho kwesi salathisi libalwa inani leentsuku kuthatha ukuthengisa inventri.

4) total kumaxesha:

On p = Inani leentsuku / ON = intengiso imini kwisithuba / avareji imali

Le ratio ibonisa amathuba amaninzi kangakanani ukwenza impahla kwesi sithuba senzelwa le ngxelo.

I ingeniso, ngempumelelo ngakumbi ephakamileyo intlangano, kancinane imali, kwaye isikhundla uzinze yenkampani.

5) level-inventri:

Uzi = (-inventri ekupheleni kwexesha * Inani leentsuku) / Ukumka kwithuba

Inqanaba inventri ubonakalise inkampani yokhuseleko kwi impahla ethile umhla. Ibonisa ukuba zingaphi iintsuku zibe umbutho zorhwebo isitokhwe ngokwaneleyo.

iimpawu

Ifomula yokubala turnover kunye nezinye iparameters uchazwe apha ngasentla isetyenziswa phantsi kweemeko ezinjalo:

• Ukuba umbutho akukho zolondolozo, uze ubale ingeniso akwenzi ngqiqo.
• imali Retail, ifomula ukubala eza livezwe ngezantsi, icaciswa kakuhle ukuba unikezelo ekujoliswe kuzo iimpahla ebandakanyiweyo kuwo. Umzekelo, inkampani yaphumelela ithenda sokubonelela izinto ezivenkileni. Phantsi kwale odolo yintlama enkulu ngemibhobho. Ezi mveliso kufuneka ukuba ithathelwe ingqalelo xa kubalwa ingeniso.
• Olubalo ithatha ingqalelo imfuyo ephilayo, oko kukuthi, iimpahla kufika kwindawo yokugcina impahla, ziye zaphunyezwa kwaye abo apho inani isidumbu, kodwa intshukumo wayengekho.
• Ingeniso sibalwa kuphela ixabiso lentengo.

UMZEKELO 2

Iimeko ukubala lucaciswa kule theyibhile.

ngenyanga	piece baqaphela.	Le piece abaseleyo.
January	334	455
February	317	412
March	298	388
April	250	235
May	221	256
June	281	243
TOTAL	1701
isilinganiso stock		328

Thina ukuchaza ingeniso elide ngemihla. Kwixesha kuhlalutywa ezili-180. Ebudeni beli xesha, nto wathengisa impahla ngo-1701, yaye intsalela avareji iziqwenga 328:

OBdn = (328 * 180) / 1701 = iintsuku 34,71

Oko kukuthi, ukususela ekudalweni zokufumana impahla ukuya yokugcina phambi ukuphunyezwa kuthatha i-avareji leentsuku 35.

Thina ukubala ingeniso ngamaxesha:

ON kwexesha = 180 / 34,71 = 1701/328 = 5,19 amaxesha.

Kuba iinyanga ezintandathu kwimpahla iimpahla lusongelweyo-avareji 5 amaxesha.

Ukuqinisekisa inqanaba loovimba:

KT = (243 * 180) / 1701 = 25,71.

noninzi lwezinto lo mbutho ekhoyo kwanele iintsuku-26 zomsebenzi.

nomgomo

Inventory turnover kuhlalutywa ukuze ukufumana indawo apho izinga mjikelo "impahla-imali-impahla" lisezantsi kakhulu, kwaye athathe amanyathelo afanelekileyo. Hlalutya indlela iindidi ezahlukeneyo iimveliso akwenzi ngqiqo. Umzekelo, kwivenkile yokutya ibhotile cognac eniza kuyithengisa ixabiso elingaphezulwanga isonka. Kodwa ke oku akuthethi ukuba isonka mabangezi uluhlu kweempahla. ukuhlalutya nje ezi ndidi zimbini ngale ndlela ayikho imfuneko.

Thelekisa ezi mveliso phakathi kuhlobo olufanayo: isonka - kunye nezinye iimveliso yokubhaka, kunye nebranti - kunye iziselo elite ezinxilisayo. Kuphela Kule meko kungenzeka ukuba bafikelele kwizigqibo malunga ubunzulu ukujika iimpahla ezithile.

Ucazululo Dynamics ukuthengiswa kuthelekiswa kumaxesha angaphambili iza kuvumela ukugqiba ukuba utshintsho kwemfuneko. Ukuba ixesha turnover ratio zihlalutywe zehle, ngoko ke yokugcina ungathengi. Ukuba index ikhula ngesantya esifanayo ekhawulezileyo, sithetha malunga nomsebenzi "ngamavili". Ngokwemiqathango sentsilelo zorhwebo isitokhwe babe zero. Kulo mzekelo, i-inventri turnover kungabalelwa ngeeyure.

Ukuba stock ezingasetyenziswanga iimveliso onyaka apho kukho imfuneko ephantsi, kuya kuba nzima ukufumana ingeniso. Siza kufuneka uthenge uluhlu olubanzi izinto ezinqabileyo ezichaphazela amatyala abo. Ngoko ke, zonke izibalo ziya kuba engachanekanga.

Kubalulekile kwakhona ukuba ukuhlalutya imiqathango yonikezelo. Ukuba mbutho ngokuthenga akhawunti yayo, ukubala turnover kuya kuba bhetele. Ukuba iimpahla zithengwa ngetyala, ingeniso ephantsi nto kubalulekile ukuba le nkampani. Eyona nto iphambili ukuba sikhathi imali ayidluli ixabiso ebalwe le ingumlingani.

iintlobo tovaroooborota

Ngqo kzhe njengoko amaxabiso zahlulwe zibe ngemiyinge futhi kufa nengeniso yorhwebo wohlulwe iintlobo ezimbini efanayo. Kwimeko yokuqala sithetha ekuthengisweni kweempahla ngemali, okanye ngamaxabiso umgangatho, kwaye eyesibini - nokuthengiswa yebanki okanye ngamaxabiso lehoseyile.

iindlela

Ekusebenzeni isebenzisa iindlela ezifana yokubala ingeniso:

• Ngokwesiseko iimpahla abahlali elinye ummandla losetyenziso.
• Ngokutsho awayecwangcisiwe yentengiso kunye avareji yeendleko unit.
• Ngomhla lokuququzelela idatha turnover kanye (indlela ethandwa).

Idatha ye izibalo zithathwa ingxelo, ingxelo-manani.

okuhambisa

Le fomyula ilandelayo yokubala inani turnover ibonisa utshintsho amanani:

D = (turnover Eyona kulo nyaka / Fact turnover kunyaka ophelileyo) * 100%.

Dynamics ingeniso ngamaxabiso ezifanayo kumiselwa ndlela ilandelayo:

D = nengngqi (Fact tovarooborta kwamaxabiso ezifanayo / Fact turnover kunyaka ophelileyo) * 100%.

UMZEKELO 3

Kufuneka ukubala Dynamics ingeniso zorhwebo kunye nepesenti kwesicwangciso ukuthengisa. Idatha elolu hlobo efumanekayo:

- Ukumka ngo-2015 - 2.6 million engange.
- Sales sase- 2016 - million 2.9 engange.
- Ukumka ngo-2016 - 3 million engange.

isicombululo:

- ukuchaza ipesenti kwesicwangciso intengiso: (3 / 2.8) * 100 = 107%.
- enze ukubalwa ingeniso ngamaxabiso zangoku: (3 / 2.6) * 100 = 115%.

index ixabiso

Ukuba ngeli xesha ixabiso utshintshile, kuyimfuneko kuqala ukubala index zabo. Ixabiso zesi salathisi kunyuke phantsi impembelelo emali kuqoqosho. Ratio ibonisa utshintsho kwexabiso inani elithile lweemveliso thuba. Ifomula yokubala index ixabiso:

Itz. C = C entsha / endala

Le fomyula lidla ziselwa ukuhlalutya abasemagunyeni manani kwamaxabiso kwiindidi ezithile yempahla. Umzekelo, umthamo kwempahla ezithengiswa 2014 ifikelele kwi-100 lamawaka engange, kwaye ngo-2016 -. 115 amawaka engange .. Thina ubale index ixabiso:

IC = 115/100 = 1.15, oko kukuthi, kuba amaxabiso nyaka lenyuka nge 15%.

Kuphela emva kwezi zinto, sebenzisa ifomula yokubala turnover ngamaxabiso rhoqo:

Fact = (Ingeniso kwamaxabiso zangoku / ingeniso kunyaka ophelileyo) * 100%.

UMZEKELO 4

Ngowe-2015, turnover yenkampani yaba engange 20 ezigidi, kwaye ngo-2016 -.. 24 mn Hlikihla. Ngeli xesha lokunika ingxelo, amaxabiso lenyuka nge 40%. Kufuneka ukuba ukubala kwimali iifomyula ezinikiweyo ngaphambili.

Chaza ngamaxabiso yangoku imali lehoseyile. Ifomula Ukubala ngu:

T = 24/20 * 100 = 120% - kuba ingeniso nyaka lakhula nge-20%.

Thina ubale isalathiso ixabiso: 140% / 100% = 1.4.

Chaza ingeniso ngamaxabiso rhoqo: 24 / 1.4 = 17 million engange.

Ifomula yokubala zengeniso Dynamics: 17/20 * 100 = 85%.

tshintshayo izibalo wabonisa ukuba ukwanda kuphela ngenxa yokunyuka kwamaxabiso. Ukuba awuyitshintshanga, ange ingeniso kwehle nge-17 million engange. (15%). Oko kukuthi, kukho ukunyuka kwamaxabiso kunokuba amanani bathengisa.

UMZEKELO 5

data olusisiseko kwi-asayinimenti ziboniswa kolu luhlu lulandelayo.

	Ukumka for 2015, ths. Thambisani.	2016
		Wezulu, ths. Hlikihla.	Fact. Sokuyekwa, thous. bagcobe.
kuphela	4560	5300	5480
I ngekota	1000	1250	1260
q II	1300	-1290	1370
q III	1100	1240	-1210
IV ikota	1158	1519	1640

Ngoku ke kufuneka ukuba ukujonga turnover kulo nyaka ngamaxabiso kwexesha elidlulileyo.

Okokuqala, thina ezichaza ipesenti isicwangciso intengiso: 5480/5300 * 100 = 103.4%.

Ngoku sifuna ukucacisa ukuguqulwa kwezinto zokuthengiswa kwempahla kwipesenti xa kuthelekiswa no-2015: 5480/4650 * 100 = 120%.

	Ingeniso ye-2015, iiruble eziliwaka.	2016 ngonyaka
		I-Forecast, iwaka ruble.	Nyaniso. Imali, iiruble eziliwaka.	Ukusetyenziswa,%	Ngokumalunga nomnyaka wokugqibela,%
Iyonke	4560,00	5300,00	5480.00	103.4	120
Ikota	1000.00	1250,00	1260.00	100.8	125
II sq	1300,00	1290,00	1370.00	106.2	105
III sq. M	1100,00	1240.00	1210,00	97.6	109
Square IV	1158.00	1519.00	1640.00	107.9	141

Ngenxa ye-overfulfilment yesicwangciso sokuthengisa ngo-2016, inkampani ithengise iimveliso ze-ruble eziyi-180 zamawaka. Ngakumbi. Kulo nyaka ixabiso lokuthengisa liye landa ngama-ruble angama-920.

Ukubalwa ngokubaluleka kokuthengiswa kweentengiso ngeekota kuvumela ukuchonga ukulingana kweentengiso, ukubonakalisa umlinganiselo wokwaneliseka kwemfuno. Ukongezelela, kuyafaneleka ukuhlalutya iimveliso ngeenyanga ukuze kuvezwe iimpawu zokuhla kwexabiso.

Ifomula yokubala ukuthengiswa kworhwebo lokuthengisa

Uhlalutyo lweenguqu kwixabiso leqela leemveliso linika uvavanyo olulinganisiweyo kunye neendleko zempahla ngamnye, ukuchonga ukuguqulwa kwamashishini abo. Iziphumo zophando zisetyenziselwa ukufundisisa ukufaneleka kokubonelela ukufunwa kunye nokuchaphazela ukubunjwa kwee-oda.

Uhlalutyo lokuhamba kwempahla luqhutyelwa kwiingxelo zonyaka kunye neengxelo zonyaka. Ngokusekelwe kwiziphumo zophicotho-zincwadi, unokukwazi ukucacisa izizathu zokutshintshwa kwemali. I-formula yokubala ibhalansi inikwe apha ngezantsi:

3H + Hm + Pr = P + B + B + Y + 3K, apho
Зн (к) - isitokisi ekuqaleni (ekupheleni) kwexesha elicetywayo;
I-NOT - intengiso yexabiso elongezelelweyo;
Pr - ukufika kweempahla;
Ukufezekiswa kweempahla ngamacandelo ahlukeneyo;
- Ukulahla kweempahla;
B - ukulahleka kwemvelo;
Y - markdown.

Qinisekisa umlinganiselo weempembelelo zezibonakaliso zokulinganisela zingabalwa ngokubala umahluko phakathi kwezinto ezicwangcisiweyo kunye neenqobo, okanye usebenzisa indlela yokutshintshwa kwamathanga. Kwinqanaba elilandelayo, ukuthengiswa kweentengiso, ifomula yokubala echazwe ngasentla, ihlaziywa ngenguqu ngenxa yempembelelo yomsebenzi ophuculweyo, ukwanda kwenani labasebenzi kunye nokusebenza kakuhle ekusebenziseni impahla ehleliweyo. Uhlalutyo luphela ngokumisela amathuba okukhula kwintengiso kunye noshintsho kwisakhiwo sempahla.