Zolowa chiŵerengero cha receivables ndi mitundu mawerengedwe

Malinga ndi magwero osiyanasiyana, mfundo nkhani olandila amakhala ndi kuchuluka kwa ngongole, zimene ena mabungwe malonda akuyenera kulipira mabungwe ena azachuma pamaziko a ankachita zachuma. Monga ulamuliro, mangawa izi uka kwa malonda pa ngongole.

Mu mlandu nkhani olandila amatanthauza katundu ufulu, ngati chinthu cha lamulo la malamulo a mayikowo. Zamkati za ufulu unatchulidwa Art. 128 wa Civil Code, ndipo zikuphatikiza: katundu, ndalama, ntchito ndi sheya zambiri, zinthu aluntha chuma, katundu wina ndi ubwino chosaoneka ndi maso. Chifukwa cha wotereyo kutanthauzira receivables akutumikira monga gawo la chuma cha kumalo a ntchito, ndiponso ufulu kulandira, motero, ndi chuma bwino.

Tikumbukenso kuti kuchita azachuma, limodzi chilli zachuma simungakhoze kuchita popanda izo, chifukwa chilengedwe cha nkhani olandila ndi chifukwa zinthu cholinga, akuti:

• kwa wamangawa - ndi mwayi ufulu likulu zina ntchito;
• wobwereketsayo - ichi ndi mwayi kukuza mwachangu msika.

Mapangidwe receivables kumathandiza kuti zimene zinachitikira nthawi ya kusintha kwa umwini Kodi sizigwirizana nthawi ndi nthawi ndi ndalama.

Chimodzi mwa zifukwa zikuluzikulu za bwino kampani kapena kampani ndi kuwonjezeka mu nkhani olandila poyerekeza ndi mtengo wa nkhani sonyezani. Mu maonekedwe ake losavuta, ndi receivables ayenera kumwedwa mu magulu atatu mawonetseredwe ake:

• Choyamba, iwo ukuchita njira ndi zipangizo zomwe zingagwiritsidwe ntchito kuzimitsa payables;
• Kachiwiri, ndi mbali ya mankhwala kale anagulitsidwa kwa ogula, koma sanalandire kulipira katundu kuwasindikiza;
• Kachitatu, ndi gawo la chuma panopa, amene anapanga kuchokera magwero lawo ogwira ntchito kapena bungwe.

Ndicho chifukwa chizindikiro chofunika kwambiri nkhani olandila, amachita nkhani olandila zolowa chiŵerengero, amatchedwa «RT». Pa losavuta ake, maonekedwe tingachipeze powerenga anatsimikiza ndi kugawa zolowa kampani chithunzi mtengo pafupifupi kwa nkhani olandila. Calculated mu njira olandila izi zolowa chiŵerengero zikusonyeza dzuwa la bizinesi kapena kampani pa pempho malipiro mankhwala kutumizidwa ku makasitomala. Kuchepetsa phindu la koyefishienti limasonyeza ndi kuchuluka kwa makasitomala insolvent, komanso pakutchulidwa cha mavuto ena ndi kugulitsa mankhwala. Ichi ndi chizindikiro akuda nkhawa kwambiri chifukwa ogwira ntchito, chifukwa m'munsi zolowa, m'pamenenso pamafunika mu ntchito likulu adzakhala apamwamba.

Pali njira zambiri zomwe zingakhudze nkhani zolowa olandila chiŵerengero. Mwachitsanzo, njira chimagwiritsidwa ntchito analandira kufotokoza zolowa ngati mtengo zikutanthauza wa chiwerengero cha masiku wofunikila kutolera ndalama, umatchedwa mndandanda wa nkhani olandila nthawi (CP), ndi kuchita masamu motere:

CP = (RT / N) X 365

kumene a N - malonda, ndi 365 - chiwerengero cha masiku pa chaka.

Ngati nthawi ina phunziro, chiwerengero 365, motero, zimasiyanasiyana ndi chiwerengero cha masiku a nthawi mayeso.

Komanso, zolowa chiŵerengero cha receivables kudziwa zomwe zidzachitike zake. Mwachitsanzo, kuwonjezeka ake pa mlingo zonse zolowa n'kogwiritsa kuwonjezeka mu kubwerera pa likulu padera pa ulimi, ndipo chotero, m'malo mwake.