Formula ee la xisaabinayo dakhli iyo tusaalooyin

Mid ka mid ah tilmaamayaasha in sifaha dhaqdhaqaaqa ee iibka ee shirkadda isbeddelkaas waa. Waxaa lagu xisaabiyaa qiimaha xaqiijinta. Falanqaynta isbeddelkaas bixisaa qiimeynta tirada iyo tayada waxqabadka shaqada ee waqtiga lagu jiro. Laga soo bilaabo natiijada ay ku xidhan tahay ansaxnimada xisaabinta muddo mustaqbalka. Waxaan ka fiirsan si faahfaahsan hababka xisaabinta isbeddelkaas.

stockturn

All in waa in stock, waa hantida hadda ee ururka. Waa lacag la qaboojiyey. Si loo fahmo inta ay qaadato in transcode alaab lacag caddaan ah, falanqaynta isbeddelkaas alaabada.

Helitaanka kafado lacag caddaan ah oo gacanta ku hal faa'iido ah. Laakiin xitaa markii ay isku uruursadaan, iibka hoos jira, shirkadaha weli u leeyihiin in ay bixiyaan cashuurta kaydka. Xaaladaha noocaas ah waxaan dhihi ku saabsan dakhli yar yahay. Isla mar ahaantaana, xawaaraha sare ee iibinta alaabta aan faa'iido weyn mar walba. Iyadoo koboca isbeddelkaas ayaa waxaa jira halis in macmiilka aan ka heli kartaa wax soo saarka saxda ah oo u soo jeesan iibiyaha kale. Si aad u hesho dhul dhexe, waa in aan u awoodo si ay u falanqeeyaan iyo qorsheeyaan isbeddelkaas alaabada.

marka la eego

Alaabada - taasi waa waxa ku iibinayay. category Tani waxay sidoo kale waxaa ka mid ah adeegyada haddii kharashka ay bixiyaan iibsadaha (xirxiraan, gaarsiinta, adeegyada lacag bixinta, iyo D. sidaas on.).

Kaydka - waa liiska waxyaabaha ku haboon for sale. Waayo, ururada ku hawlan ganacsiga tafaariiqda iyo jumlada, kaydka yihiin alaabta been on khaanadaha, iyo kuwa la heli karo, samatabbixiyey iyo kaydiyaa.

Erayga "margin ganacsiga" ayaa sidoo kale waxaa ka mid ah alaabooyinka ayaa weli ku jira gaadiidka, in bakhaar ama ku qoran xisaabaadka lacagta. Xaalada danbe, lahaanshaha weli iibiyaha ilaa alaabta waxaa lagu bixiyo. Fikrad ahaan, waxay u markab karaa in ay bakhaar. Marka la xisaabinayo dakhli la eegayaa keliya waxyaabaha ay tahay in ay yihiin in stock galay.

Yeelanaya - waa mugga iibka marka la eego qiimaha, xisaabiyaa muddo siiyey. geynta ayaa lagu tilmaami doona oo isbeddelkaas loo xisaabiyo, formula xisaabinta.

TUSAALE 1

Waxaa lagama maarmaan ah si ay u xisaabiso celcelis ahaan nus-stock badeecadaha ka, oo ku salaysan xogta ee miiska.

bishii	stock Badeecadda, mareegtan. rug.
January	45880
February	40667
March	39787
April	56556
May	56778
June	39110
wadar	278778

The stock celcelis ahaan badeecadaha:

CP TS = 278778 \ (6-1) = 55755,6 kun. rug.

Sidoo kale waa suurto gal ah in loo xisaabiyo kafado celcelis ahaan:

SRF = (+ harta harta bilowga dhamaadka) / 2 = (45880 + 39110) rug / 2 = 42495 kun..

Isbeddelkaas iyo qaababka ay xisaabinta

saamiga hantidooda shirkadda waxay ku xiran tahay heerka of diinta lacagta maal jeebbooyin, in lacagta dhabta ah. Si loo go'aamiyo kaydka hantidooda loo isticmaalo Wehliyaha tovarooborachivaemosti. Waxaa lagu xisaabiyaa sida ay koobin kala duwan (qiimaha, tirada), muddo (bisha, sanadka) on hal shey ama category oo dhan.

Dhowr nooc oo kala duwan isbeddelkaas:

• isbeddelkaas ayaa ah wax soo saarka kasta oo wax la eego tirada (lambarada, mugga, miisaanka, iwm ...);
• isbeddelkaas alaabta kharash;
• isbeddelkaas ee stock oo dhan marka la eego tirada;
• isbeddelkaas ee stock oo dhan at qiimaha a.

In dhaqanka, ee inta badan la isticmaalo qaaciidooyinka sida si loo ogaado waxtarka isticmaalka kaydka:

1) formula The classic xisaabinta isbeddelkaas:

T = (Balance of kaydka bilowga muddada) / (mugga ee iibka bishii la soo dhaafay)

2) isbeddelkaas Celceliska (formula xisaabinta for sanadlaha ah, saddexdii biloodba mar, semi-sanad walba ka):

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

3) mar isbeddelkaas:

ON = maalinta (celcelis ahaan isbeddelkaas Number * of maalmood ee muddada) / iibka muddo ah

Sida laga soo xigtay tilmaamahan loo xisaabiyaa tirada maalmaha ay qaadanayso in la iibiyo alaabada.

4) isbeddelkaas ee jeer:

On p = Number of maalmood / ON = iibka maalin muddada / isbeddelkaas Celceliska

ratio waxa ay muujinaysaa sida ay markooda badan samayntoodu alaabta muddo ku hoos u eegid.

The sare isbeddelkaas ayaa ah, in ka badan wax ku ool ah waa urur, baahida loo qabo in ka yar magaalada, iyo booska uu ka xasilloon shirkadda.

5) heerka inventory:

Cuus = (ee alaabada dhamaadka muddada * Number of maalmood) / Yeelanaya muddo ah

heerka gocashada calaamad shirkad ammaanka on gaar ah alaabta taariikhda. Waxay muujinaysaa inta maalmood ee ay leeyihiin ururka ganacsiga kaydka ku filan.

Features

formula ee la xisaabinayo dakhli iyo xuduudaheedu kale kor ku soo bandhigay waxaa loo isticmaalaa xaalado sida:

• Haddii urur uu leeyahay kaydka jirin, ka dibna loo xisaabiyo isbeddelkaas uusan micno ah ma sameyneyso.
• isbeddelkaas tafaariiqda, formula xisaabinta oo hoos loo sheegi doonaa, si sax ah go'aamin karaa haddii bixinta target of alaabta ka mid ah waxa ku jira. Tusaale ahaan, shirkadda ku guuleystay dhaylo ah ee sahayda qalabka si ay suuqa. Under si this ayaa u dhiibay Dufcaddii badan oo tuubooyinka. Waxyaabahani waa in aan la tixgeliyo xisaabinta isbeddelkaas.
• Xisaabinta tixgelinayo stock nool, in uu yahay, alaabta in gaaray bakhaarka, ayaa laga fuliyay iyo kuwa kaas oo tirada haray, laakiin dhaqdhaqaaqa ma ahaa.
• Isbeddelkaas ayaa loo xisaabiyaa oo kaliya on qiimaha iibka.

TUSAALE 2

Xaaladaha Xisaab, waxaa lagu soo bandhigay in miiska.

bishii	piece ogaaday.	piece The hadhay.
January	334	455
February	317	412
March	298	388
April	250	235
May	221	256
June	281	243
WADARTA	1701
stock celceliska		328

Waxaanu ku qeexnaa isbeddelkaas muddo maalmaha soo. In muddo ah la falanqeeyay ee 180 maalmood. Inta lagu jiro wakhtigan, ka iibiyey alaabo ee 1701, iyo dheelitirka celcelis ahaan 328 oo gogo ':

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

Taasi waa, laga bilaabo waqtiga la helo alaabta ay u bakhaarka ka hor fulinta qaadataa meel celcelis ahaan 35 maalmood.

Waxaan xisaabiso isbeddelkaas ee jeer:

ON waqti = 180 / 34,71 = 1701/328 = 5,19 jeer.

Muddo lix bilood ah stock ee alaabta ku duudduubtay oo celcelis ahaan 5 jeer.

Go'aaminta heerka kaydka:

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

Jira kaydka ee ururka Waa ku filan tahay 26 maalmood oo shaqo ah.

aayahooda

isbeddelkaas Inventory waxaa falanqeeyay si aad u hesho jago ah oo heerka wareegga "alaab-lacag-badeecadaha" waa mid aad u yar, oo waxay qaadan doonaan tallaabo ku habboon. Falanqeeyaan jidka qaybaha kala duwan ee wax soo saarka Macno ma sameeyneeyso. Tusaale ahaan, in dukaanka raashinka ah sibraar cognac la iibin karaa at heerka ka sarreeya xabbad. Laakiin taasi macnaheedu ma aha in kibista waa in laga joojiyaa kala duwan ee badeecadaha. Just falanqeeyaan labadan qaybood ee sidan muhiim ma aha.

Isbarbardhigga cuntooyinkan gudahood category la mid ah: kibis - la alaabooyinka kale ee la xasho, iyo khamri - la cabitaanka khamriga aqoonyahanada dalka. Kaliya kiiskan waxaa suurtagal ah in gebagebo ku saabsan xoojinta isbeddelkaas badeecadaha qaarkood.

Falanqaynta oo ka mid ah dhaqdhaqaaqa iibka marka la barbardhigo xilliyada hore u ogolaan doonaa in ay ku tirinnaa in isbedelka ku dhacay dalabka. Haddii muddo ratio soo xeroota falanqeeyay hoos, ka dibna bakhaar overstock ah. Haddii index koraa si orod isku degdeg ah, waxaan ka hadleynaa shaqada "giringiro". In la eego of deficit ganacsiga kaydka laga yaabaa in eber. Xaaladdan oo kale, isbeddelkaas gocashada loo xisaabin karaa in saacadood.

Haddii saamiyada ururtay alaabta xilliyeed ee taas oo ay jirto baahida loo qabo hooseeyo, inay adag tahay in la gaaro isbeddelkaas. Waxaan leenahay doontaa in ay soo iibsato tiro balaadhan oo ah waxyaabaha dhif in saameyn ay hantidooda. Sidaa darteed, dhammaan xisaabaha ay noqon doontaa mid aan sax ahayn.

Waxaa kaloo muhiim ah si ay u falanqeeyaan xaaladda bixinta. Haddii ururka waa wax iibsiga ee ay account gaar ah, xisaabinta isbeddelkaas uu noqon doono muujinta. Haddii alaabta la iibsan on credit, isbeddelkaas low ma aha muhiim u ah shirkadda. Waxa ugu weyn ee in muddada lacagta aan ka badnayn qiimaha xisaabiyaa of Wehliyaha ah.

noocyada tovaroooborota

Sida saxda ah kzhe sida qiimaha kala qaybsan yihiin isbeddelkaas ganacsiga tafaariiqda iyo jumlada waxaa loo qaybiyaa laba nooc oo la mid ah. Xaaladda hore waxaan ka hadleynaa iibinta alaabta lacag caddaan ah, ama qiimaha caadiga ah, iyo tan labaad - iibinta by kala iibsiga bangiga ama qiimaha jumlada.

hababka

In dhaqanka isticmaalaa habab sida xisaabinta isbeddelkaas:

• Ku saleysan alaabta dadka degan hal meel ah isticmaalka.
• Sidii ay tirada la qorsheeyey ee iibka iyo qiimaha unit celcelis ahaan.
• On urur oo ka mid ah xogta isbeddelkaas dhabta ah (habka ugu caansan).

Data for xisaabinta waxaa laga qaadaa xisaabinta, warbixinta tirakoobka.

dhaqdhaqaaqa

formula soo socda ee xisaabinta tirada isbeddelkaas ayaa muujinaysa isbedelka ku dhacay qiimaha hadda:

D = (isbeddelkaas dhabta sanadkan / isbeddelkaas Fact sannadkii la soo dhaafay) * 100%.

Dynamics isbeddelkaas qiimo u dhigma go'aamiyo formula soo socda:

D = const (tovarooborta Fact qiimaha u dhigma / isbeddelkaas Fact sannadkii la soo dhaafay) * 100%.

TUSAALE 3

Waxaad u baahan tahay si ay u xisaabiso u dhaqdhaqaaqa isbeddelkaas ganacsiga iyo boqolleyda qorshaha iibka. xogta noocan oo kale ah waxaa laga heli karaa:

- Yeelanaya 2015 - 2.6 million rubles.
- Sales Saadaasha for 2016 - 2.9 million rubles.
- Yeelanaya 2016 - 3 million rubles.

xal:

- qeexo boqolleyda qorshaha iibka: (3 / 2.8) * 100 = 107%.
- fuliyaan xisaabinta isbeddelkaas at qiimaha hadda: (3 / 2.6) * 100 = 115%.

qiimaha index

Haddii inta lagu jiro xilliga this qiimaha uu is beddelay, marka hore loo baahan yahay si ay u xisaabiso ay index. Qiimaha tilmaamahan hoos saamaynta sicir bararka dhaqaalaha kor u kacay. shows saamiga beddesho qiimaha of tiro ka mid ah waxyaabaha muddo ah. formula ee xisaabinta index qiimaha:

Itz. C = cusub C jir ah /

formula Tani waxaa inta badan loo isticmaalaa si ay u falanqeeyaan maamulka tirakoobka qiimaha for qaybaha qaar ka mid ah alaabta. Tusaale ahaan, mugga alaabta lagu iibiyo 2014 lacag dhan 100 kun oo rubles, iyo in 2016 -. 115 kun rubles .. Waxaan xisaabiso index qiimaha:

IC = 115/100 = 1.15, in uu yahay, waayo, qiimaha sanadka by 15% kacay.

Kaliya ka dib markii talaabooyinkan, isticmaasho formula ee la xisaabinayo dakhli qiimo joogta ah:

Xaqiiqada = (Yeelanaya qiimaha hadda / isbeddelkaas ayaa sanadkii la soo dhaafay) * 100%.

TUSAALE 4

In 2015, isbeddelkaas shirkadda ee lacag dhan 20 million rubles, iyo in 2016 - Xoq 24 MN... Muddada warbixintan, qiimaha u kacay 40%. Waxaan u baahan nahay si ay u xisaabiso isbeddelkaas ee qaaciidooyinka bixiyo hore.

Qeex at qiimaha hadda isbeddelkaas jumlada. formula Xisaabinta waa:

TM = 24/20 * 100 = 120% - waayo isbeddelkaas ayaa hadda sanad koray 20%.

Waxaan xisaabiso index qiimaha: 140% / 100% = 1.4.

Qeex isbeddelkaas ee qiimaha joogto ah: 24 / 1.4 = 17 million rubles.

formula ee la xisaabinayo dakhli ee dhaqdhaqaaqa: 17/20 * 100 = 85%.

dhaqdhaqaaqa xisaabaha muujisay in kororka ahayd oo keliya ay sabab u tahay kororka sicirka. Haddii ay waxba iska badalin, isbeddelkaas ayaa hoos u lahaa 17 million rubles. (15%). Taasi waa, waxaa jira kaca qiimaha halkii tiro iibiyey.

TUSAALE 5

xogta aasaasiga ah, waayo howsha lagu tusayaa jadwalka soo socda.

	Yeelanaya 2015, mareegtan. Xoq.	2016
		Xoq. Saadaasha, mareegtan.	Xaqiiqda. isbeddelkaas, thous. xoqin.
oo keliya	4560	5300	5480
waxaan quarter	1000	1250	1260
II q	1300	1290	1370
III q	1100	1240	1210
quarter IV	1158	1519	1640

Haddaba waxaad u baahan tahay si loo ogaado isbeddelkaas sanadka socda at qiimaha xilliga hore.

First, aan qeexo boqolleyda qorshaha iibka: 5480/5300 * 100 = 103.4%.

Haddaba waxaad u baahan tahay si ay u go'aansadaan dhaqdhaqaaqa isbeddelkaas boqolkiiba la barbar dhigo 2015: 5480/4650 * 100 = 120%.

	Yeelanaya 2015, mareegtan. Xoq.	2016
		Xoq. Saadaasha, mareegtan.	Xaqiiqda. isbeddelkaas, thous. xoqin.	dil%	In la eego sanadkii hore,%
oo keliya	4560,00	5300,00	5480,00	103,4	120
waxaan quarter	1000,00	1250,00	1260,00	100,8	125
II q	1300,00	1290,00	1370,00	106,2	105
III q	1100,00	1240,00	1210,00	97.6	109
IV q	1158,00	1519,00	1640,00	107,9	141

Sidaas darteed of fulinta badan-qorshaha iibka ee 2016, shirkadda iibin waxyaabaha 180 rug kun.. dheeraad ah. Sanadkan gudihiisa, iibka kordhay 920 kun. xoq.

xisaabinta A faahfaahsan isbeddelkaas ganacsiga tafaariiqda by quarter si loo ogaado midayso ee iibka, si loo ogaado heerka uu ku qanacsan baahida. Intaa waxaa dheer, waa in aan sidoo kale qaban falanqayn iibka by bil, si ay u dejiyaan calaamadaha baahida hoose.

formula ee la xisaabinayo dakhli ee ganacsiga tafaariiqda

Falanqaynta by group saarka bixisaa isbedel taranta ee qiimaha iyo qiimaysay ee alaabta shakhsiga, go'aan ka soo baxay gelinba dhaqdhaqaaqa ay. Natiijooyinka ayaa waxaa loo isticmaalaa si ay u darsaan soo jeedinta ku habboon oo dalbaday saamayn formation of amarada.

Falanqaynta isbeddelkaas ayaa sameeyay on a wararka biloodle ah oo sannadle ah. Hantidhawraha ururka adkayn kartaa sababaha taas oo ganacsiga ay wax iska beddeleen. on dheelitirka ee formula xisaabinta waa sida soo socota:

Amayno + HT + R = P + B + B + Y + Cannavaro, halkaas oo
Kafaalaqaade (k) - kaydka bilowga (dhamaadka) xilliga qorshaynta,
HM - Kaalmada badeecadaha;
IWM - imaanshiyaha alaabta;
P - iibinta alaabta kooxaha shaqsi;
B - qubo alaabta;
B - Hoos u dabiiciga ah;
U - qiima.

Si loo go'aamiyo heerka uu saamayn argument dheelitirka by xisaabinta farqiga u dhexeeya waxqabadka qorshaysan oo dhabta ah, ama by habka of bedelay silsilad. In marxaladda soo socota ee ganacsiga tafaariiqda, oo waa formula xisaabinta ayaa lagu kor ku soo bandhigay, waa la falanqeeyay isbedelada ay sabab u tahay horumarka wax soo saarka, kororka tirada shaqaalaha iyo tayada shaqo ee isticmaalka hantida ma guurtada ah. Falanqaynta soo gabagabeeyay by garashada fursadaha kobcitaanka iibka iyo isbeddel ah ee qaab-dhismeedka alaabta.