Kunyangwe iwe uchida kutenga masheya ekambani kana kuongorora hupfumi hwayo, zvakakosha zvakaenzana kuverenga zvinyorwa zvayo zvemari zvakakwana.
Ichi chinyorwa chichakudzidzisa iwe kuverenga chirevo chemari chekambani zviri nyore.
Saka ngatipindei mazviri.
Chii chinonzi Financial Statements?
Zvinyorwa zvezvemari magwaro anotsanangura mashandiro ekambani nemashandiro emari. Masangano ehurumende, makambani eakaunzi, nezvimwewo, anogara achiongorora zvirevo zvemari kuti ave nechokwadi chechokwadi uye chemutero, mari, kana kuisa mari.
Zvinhu zvemutsetse mune zvemari zvinogona kusiyana zvichienderana nesangano.
Asi izvo zvinowanzojairika zvinosanganisira mari, zvivimbiso zvinotengeswa, zvinyorwa, chikwereti chenguva pfupi, chikwereti chenguva refu, maakaunti anogamuchirwa, maakaundi anobhadharwa, uye kubuda kwemari kubva mukudyara, kushanda, uye kuita mari.
Kukosha Kwemari
Zvinyorwa zvezvemari zvinopa ruzivo rwekuti kambani inoshanda sei maererano nemari yayo. Inopa nzwisiso muhukuru uye nzira yekugadzira mari yekambani, mutengo wekuita bhizinesi, kushanda kwairi kubata nayo mari, uye chimiro chemidziyo yayo nezvikwereti.
Zvakare, iwo ane ruzivo rwese rwunodiwa kuongorora kuti zvinobudirira kana zvisina kunaka kambani inogona kuona chero mapatani.
Mhedzisiro yekambani iyi inofanirwa kufananidzwa neyevakwikwidzi vayo muindasitiri imwe chete kana vachiongorora zvinyorwa zvemari kutsvaga mafambiro. Iwe unofanirwawo kuenzanisa nguva dzakawanda dzekambani.
Uyezve, kuverenga zvinyorwa zvemari kunogona kubatsira zvakanyanya kune varidzi vemabhizinesi madiki. Iwe unogona kusarudza nzira yekuwedzera bhizinesi rako uye kushandisa zviwanikwa nekuziva pakamira mari yekambani yako.
Ngationgororei kuti tingakurumidza sei uye nyore kunzwisisa zvinyorwa zvemari.
- Chirevo chemari chinoratidza mari uye mutengo wekambani yako nekufamba kwenguva.
- Chirevo chekuyerera kwemari chinoratidza nzvimbo yekambani yekuyerera kwemari kana mari inopinda uye kubuda.
- Zvinhu zvekambani yako, zvikwereti, uye kuenzana zvinoratidzwa pabalance sheet. Gwaro racho rinotaura nezve "bhuku rakakosha" rekambani. Iwe unogona kufungidzira zviwanikwa zviripo uye kuti zvakatsigirwa sei pane yakatarwa zuva.
Kutora nguva yekuverenga nekunzwisisa zvirevo zvemari kunogona kukubatsira kumhanya bhizinesi rako zvakanyanya uye kuita sarudzo dziri nani nezveramangwana rebhizinesi rako.
Saka, ngatitangei neakasiyana masitatimendi emari uye kuti tingaaverenga sei chaizvo.
Scale Sheet
Ichi chirevo chinobatsira kuziva midziyo yekambani, zvikwereti, uye kuenzana pane imwe nguva. Pepa remari rinogona kupa mufananidzo wehutano hwemari hwekambani uye kukubatsira kuongorora kugadzirisa kwayo.
Heino accounting equation: Assets = Liabilities + Owners' Equity.
- midziyo ndiwo mayuniti ane mubatanidzwa ane mutengo wakawandisa.
- Zvikwereti gara pasi nemari iyo kambani ine chikwereti kune vane zvikwereti. Izvi zvinosanganisira mari yekubhadhara yasara, kubhadhara zvikwereti, rendi uye zvekushandisa, mabhondi anokweretwa, uye mutero.
- Kuenzana kwevaridzi inoreva kukosha kweiyo corporation. Huwandu hwemari huchasiiwa kana zvinhu zvese zvakanyoreswa zvakanyanya uye zvikwereti zvese zvabhadharwa. Mari iyi ndeyavagovani, vangangove varidzi vedzimba kana varidzi veveruzhinji.
Rekodhi haingope ruzivo nezve mafambiro, ndosaka tichifanira kutarisa mamwe masitatimendi emari, pamwe nekuwana mari nemazita emari, kuti tinzwisise mamiriro emari ekambani zvizere.
Chirevo Chemari
Chirevo chemari chinosanganisira mari yekambani, zvakashandiswa, uye mambure emari yenguva yakatarwa. Chirevo chemari chinogona kukubatsira kuongorora mashandiro emari yekambani uye kuona mafambiro. Kuti unzwisise purofiti kana kurasikirwa kwekambani, iwe unofanirwa kunzwisisa mazwi anotevera uye zvazvinoreva zvinouya pasi pezita remari.
- Revenue-Kuwanda kwemari inoita bhizinesi.
- Zvinodhura- Huwandu hwemari inoshandiswa nekambani pakuita kwayo.
- COGS kana Mutengo Wezvinhu Zvinotengeswa-Mutengo wezvinhu zvega zvinodikanwa kugadzira chero chinotengeswa nebhizinesi.
- Gross purofiti- Yakazara mari mushure mekubvisa iyo COGS.
- Profita pamberi pemitero -Inoreva Kushanda purofiti inobvisa mari isingaite.
- Mari yakawanda-Inoreva iyo yakazara mari yekambani pasina kubvisa chero mari kana mutero.
- EPS (Muhoro pamugove wega wega)-Inoverengerwa nemari yeNet yakakamurwa nenhamba yakazara yemashare asara.
- Kuora mwoyo zvinoreva kuti asset, semidziyo yechinyakare, yadzikira zvakadii nekufamba kwenguva.
- Profita pamberi pemubereko, mutero, kudzikira, uye: amortization, kana EBITDA
Kuve neruzivo rwakanaka rwezvinhu izvi kwaizokubatsira iwe kunzwisisa kugadzikana kwemari kwekambani.
Cash Kuyerera Chirevo
Chirevo chekuyerera kwemari chinoratidza mari yekambani inopinda uye kubuda kwayo kwenguva yakati. Chirevo chekuyerera kwemari chinogona kukubatsira kuongorora huwandu hwekambani uye kugona kubhadhara mabhiri ayo.
Kuyerera kwemari kune zvinhu zvitatu:
- Mabasa ekushandisa -Inoreva kupinda uye kubuda kwemari kunobva mukutarisira kambani uye kuita kutengesa kwezvinhu kana masevhisi. Chero zvigadziriso kumari, maakaundi anotambirwa, kuderera, inventory, uye maakaundi anobhadharwa anosanganisirwa mumari kubva mukushanda. Iyi rondedzero yekutengeserana inosanganisira mihoro, mutero wekubhadhara mari, kubhadhara mubereko, kubhadhara rendi, uye mari inowanikwa kubva mukutengeswa kwezvinhu kana mabasa.
- Kuisa Mari Mabasa -Inoreva kupinda kwemari uye kubuda kubva mukudyara kwekambani mukubudirira kwekambani kwenguva refu. Boka iri rinosanganisira chero mari inobhadharwa ine chekuita nekubatanidzwa kana kutora, kutorwa kana kutengeswa kwezvinhu, zvikwereti zvinopihwa kana kugamuchirwa kubva kuvatengesi, uye zvikwereti zvevatengi. Pamusoro pezvo, chikamu ichi chinosanganisira kutengwa kwezvinhu zvechigarire senge zvivakwa, zvidyarwa, nemidziyo (PPE). Mune mamwe mazwi, shanduko kukudyara, zvishandiso, kana zvinhu zvine chekuita nemari kubva mukudyara.
- Kushanda Kwemari- Mari inoshandiswa kupa mari inosanganisira kubhadhara kunoitwa kune vanogovana uye mari inotorwa kubva kumabhangi kana vanoisa mari. Zvikwereti, mubhadharo wedividendi, kutengazve masheya, kupihwa kwemari, kudzosa zvikwereti, uye zvikwereti zvese mienzaniso yezviitwa zvekubhadhara mari.
Zviitiko zvitatu zvakakosha zvekambani zvinosanganisirwa muchikamu ichi, uye chirevo chekuyerera kwemari chinoyananisa chirevo chemari uye pepa remari kune yega yega.
Zvichitevera zvinhu zvakajairwa nekambani kana masevhisi, mabasa ekushanda anotsanangura mafambiro emari, kusanganisira mari uye mari. Kudyara chiitiko ndiko kubuda kwemari kubva pakutenga kana kutengesa zvinhu uchishandisa mari yemahara pane chikwereti. Assets akadai musha, motokari, kana kuti zvibvumirano zvingava zvenyama kana kuti zvisingabatiki—kubuda kwemari kubva muchikwereti uye mari yokuenzana.
Kugona kwekambani kuwedzera mashandiro ayo uye kuchengetedza kugadzikana kwayo kwemari kunoratidzwa mukuyerera kwemari kwakanaka, ndosaka zvakakodzera kuti kambani ipfuure mari yakawandisa nguva zhinji.
Ongororo yemashizha emari uye zvirevo zvemari inodiwa zvakare nekuti kuyerera kwemari kwakanaka kwekambani hakuwanzorevi kuti ine pundutso. Izvo zvakakosha kuti unzwisise kuti kubuda kwemari uye purofiti zvinhu zviviri zvakasiyana.
Kunze kwezvo, kuziva zvikamu zvitatu zvemashoko emari. Kunzwisisa maverengero egore rekambani yekambani kwakakosha.
Annual Report
Mafemu eruzhinji anofanirwa kuburitsa mushumo wegore kune vagovani unodonongodza mashandiro avo uye mamiriro emari.
Mishumo yegore inowanzo shandisa dhizaini uye rondedzero kuratidza mashandiro ekambani, mabhenji, uye zvakaitwa kuburikidza nemifananidzo, infographics, uye tsamba kubva kuna CEO. Zvichienzaniswa nezvirevo zvemari zvemunhu, zvinopa vanogovana, vanoisa mari, uye vashandi kunzwisisa kwakanyanya kwechiratidzo chekambani uye zvinangwa.
Chirevo chemari yekambani, pepa remari, uye chirevo chekuyerera kwemari zvese zvinosanganisirwa mushumo wegore uye mupepeti. Pamusoro pezvo, inopa ruzivo muzvikamu zvakasiyana uye nhaurirano nemanejimendi uye ongororo (MD&A), misimboti yeakaunzi, uye yekuwedzera investor data.
Zvisungo zveStatement yeMari
Kunyangwe zvinyorwa zvemari zvinopa hupfumi hwe data nezvekambani, vane zvimwe zvinorambidzwa. Vanoisa mari kazhinji vanouya kune zvakasiyana-siyana pamusoro pekubudirira kwemari kwekambani nekuda kwekubuda pachena kwezvirevo.
Semuenzaniso, vamwe vatengesi vanogona kufarira kutengwazve kwemasheya, asi vamwe vangada kuona iyo mari ichiiswa kune yekudyara kwenguva refu. Mumwe mutengesi anogona kuona chikamu chechikwereti chekambani sechinogamuchirwa, asi mumwe angawana chikamu chechikwereti chekambani chiri pamusoro.
Wrapping Up
Kuongorora nekunzwisisa aya marekodhi emari kunogona kukupa ruzivo rwakakosha nezvekambani, senge:
- Zvikwereti zvakavapo uye kukwanisa kubhadhara.
- Mihoro kana kurasikirwa kweimwe kota kana gore.
- Kana purofiti yakwira kana kudonha zvichienzaniswa neakaenzanirana eakaunzi nguva munguva yakapfuura.
- Mari yekushanda, kunyanya kana ichienzaniswa nemari inowanikwa nemari yakadaro.
- Vashandi vanogona kuwana kubva pakudzidza mashizha, zvirevo zvemari, zvirevo zvekuyerera kwemari, uye mishumo yegore. Asi maaccountant, vatengesi, vagovani, uye hutungamiriri hwekambani vanofanirwa kunyatsoziva nezvehutano hwemari hwesangano.
Uyu mukana wakanaka wekuti iwe utange kuverenga ako maakaundi emari. Inogona kukupa ruzivo rwakakosha muhutano hwako hwemari.
Iye zvino zvawava kuziva izvo zvekutanga, unogona kutanga kuverenga zvinyorwa zvemari uine chivimbo. Nekudzidzira zvishoma, iwe unozokwanisa kuunganidza zvakakosha zvinongedzo zvinokubatsira iwe kuita zvirinani sarudzo dzekudyara.
Leave a Reply