Qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya: formula ee xisaabinta dheelitirka

The hantida shirkadda - qiimaha kharashka ka mid ah khayraadka si loo hubiyo in hannaanka wax soo saarka. adag The hantida shirkadda ka mid ah hantida aan hadda (dhismayaasha maamulka iyo wax soo saarka, qalabka, mashiinada, gaadiidka), iyo sidoo kale magaalada ka shaqeeya, qaab-dhismeedka taas oo ay jiraan waxyaabaha sida:

• lacag caddaan on xisaab gacanta iyo bangiga;

• ogaansho - alaabta iyo qalabka, alaabta ceeriin, waxyaabaha macmalay, alaabta for sale iyo ogaansho kale;

• receivables receivables adeegyada / waxyaabaha u dhiibay laakiin aan weli ka bixisay;

• maal-gaaban iyo hantida kale.

Dhammaan hantida hadda ayaa la isku ururtay in qaybta labaad ee sheet dheelitirka iyo loola dhaqmo sida lagu gorgortami karo, ie. E. qayb kacaanka.

Looga hadlay article noqon doonaa oo ku saabsan fikradda ah sida qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya sida. Waxaan bartaan sida loo xisaabiyo tirada iyo waxa ay tahay.

hantida wax soo saarka ee hadda ku sugan sheet dheelitirka

Sida horay loo ogaadaa in hantida hadda madaxda buug soo ururiyey ee qaybta labaad ee warbixinta BO-1. nooc kasta oo hanti loo xilsaaray ay line u gaar ah:

▪ 1210 - ogaansho,

▪ 1220 - VAT on iibka hantida;

▪ 1230 - waajib ku ah waajib ah;

▪ 1240 - balan kalluun. maalgelinta;

▪ 1250 - Cash, dhigma lacagta caddaanka ah;

▪ 1260 - kale.

Total qiimaha kama dambaysta ah ee hantida waqtigan laga diiwaan geliyay khadka sheet dheelitirka 1200. Waxaa ururayaa qiimaha buuxda isku miisaamaya shirkadda booska kasta oo bilowga muddada Fundka ee analyte iyo dhamaad. qiimaha xisaabaad The hantida on sheet dheelitirka waxaa lagu magacaabaa buug.

Qiimaha siday hantida

Dhaqaaleyahannada falanqeeyaan lacagta siday ku saleysan ujeedooyinka cilmi. Tusaale ahaan, marka waxaa lagama maarmaan ah si aad u ogaato tirada dheelitirka ee hantida guud ahaan ama qayb shay kasta si gooni gooni ah, si loo ogaado dhaqdhaqaaqa ee (korodhka ama hoos u dhac ku qiimaha hantida) oo ku salaysan is barbar ka mid ah tirooyinka buuxa u gebagebo ku saabsan gobolka ee magaalada ka shaqeeya taariikh gaar ah. Ka sokow dadka isticmaala gudaha ee macluumaadka la heli karo ee caddaymaha dhaqaalaha, shirkadaha waxaa waajib ah inaad u sheegto dadka isticmaala kala duwan dibadda - aasaasayaasha, daynka, caymisyada, maalgashadayaasha, kuwaas oo la siinayo macluumaad kala duwan, oo ay ku jiraan helitaanka hantida.

Halkee qiimaha qiimaha kitaabka

qalab ugu muhiimsan ee qiimaynta wax soo saarka iyo xaalada maaliyadeed ee shirkadda - warbixin ku saabsan qiimaha buugga hantida ee falanqaynta hawlaha dhaqaale ee shirkadda aadka loogu baahan yahay. Isticmaalka index this waxaa loo xisaabiyaa horgalaha intra:

▪ soo laabtay on hantida, taas oo go'aan ka size of faa'iido u kasbaday on Ruble kasta maalgeliyeen iibka ah ee alaabta ceeriin iyo wax soo saarka;

▪ isbeddelkaas hanti, taasoo muujinaysa waxtarka ay u isticmaalaan.

By is barbar qiimaha bilowga iyo final, go'aaminta Economist kharashka sawiri kartaa gunaanad ku saabsan korodhka ama hoos u dhac tirada wareegaya hantida marka la eego lacagta muddo dejiyay, si loo ogaado qiimaha qaraabo sifeeyay waxqabadka koritaanka of taxane kasta ee qaybta labaad ee dheelitirka. Si kastaba ha ahaatee, tirooyinka keliya oo ay bixiyaan warbixin ku saabsan helitaanka guri ee taariikhda gaar ah, had iyo jeer ma muujinayso sawirka dhabta ah, sababtoo ah nolosha ee adag shaqo ganacsi ma aha isku mid ah, oo keenta in iibka sinnayn iyo isticmaalka hantida shaqaynaysa, tusaale ahaan, in shirkadaha in ay ku xiran tahay wareegyada xilliyeed. Waa dheeraad ah roon si ay u falanqeeyaan xaaladda hantida ama muddo gaaban si ay u xisaabiso tilmaamayaasha sida qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya. Qiimaha index this waxaa loo xisaabaa soo saaro hannaanka ah xisaabinta dhaqaalaha.

Maxaad xisaabiyaa qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya

Falanqaynta faahfaahsan isbedelka qaabka iyo Halabuurka hantida, oo ay ku jirto caasimada shaqada, waa wax aan macquul aheyn oo aan la xisaabinayo qiimaha celceliska hantida muddo sannad ah. Sida xisaabiyaa by qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya? Falanqeeyayaal tixraac bar dheelitirka 1200 ka, iyo haddii loo baahdo si ay u degaan mid kasta oo nooc ka mid ah hantida, sida kaydka, - jagooyinka baahisey laynka. formula Xisaabinta waa sida soo socota:

- _CP = O / 2 _(k O O _{n +),}

halkaas oo D _n - qadarka wareegaya hab loogu talagalay bilowga muddada falanqeeyay of O _in - dhamaadka mudada 2 - tirada xilliyada.

tusaale ahaan xisaabinta

Ka fiirso tusaale ahaan ka mid ah sida loo xisaabiyo qiimaha celceliska hantida hadda (formula dheelitirka). xogta aasaasiga ah waxaa lagu soo bandhigay in qiimaha dheelitirka Table of caasimada ka shaqeeya.

Table of tilmaamayaasha hantida hadda ee shirkadda ee 2016

tilmaamayaasha	code line	on December 31, 2015	on December 31, 2016
kaydka wax soo saar	1210	5200	5450
VAT on iibka hantida	1220	242	210
receivables	1230	510	620
lacag	1250	2460	3020
Total qaybta dheelitirka 2aad	1200	8412	9300

Waxaan xisaabin qiimaha caanaha ee kor ku xusan, iyadoo ay ku saleysan xogta dheelitirka:

About _CP = (8411 + 9300) / 2 = 8856 kun. Rug. - celceliska sanadka hantida hadda (line in sheet dheelitirka 1200) ayaa ku qiyaasay in 8856 kun rubles ..

Isticmaalka geynta isla xisaabinta xisaabiyaa celceliska kharashka sanadlaha ah ee wax wareegaya hantida (kun rubles.) The jagooyinka soo socda.:

▪ kaydka (p 1210.) - _CP The = (5200 + 5450) / 2 = 5325 rug kun,..

▪ VAT on qalabka iibsaday - About _CP = (242 + 210) / 2 = 226 kun oo rug,..

▪ lacagta - _CP = (510 + 620) / 2 = O 565 kun oo rug,..

▪ lacag caddaan ah - About _CP = (2460 + 3020) / 2 = 2740 kun rubles ..

Qiimaha celceliska sannadlaha ah ee caasimada ka shaqeeya, kuwaas oo formula xisaabinta waxaa wakiil baadhitaanka waxaa loo isticmaalaa si loo xisaabiyo ah dhaqaaleyahannada horgalaha muujinaya xaaladda dhaqaale, heerka xasiloonida, iyo loo ogaado sababta (togan iyo kuwa taban), kaas oo keena isbeddelka. Iyada oo ku saleysan natiijooyinka go'aanada maamulka falanqeeyayaasha shirkadda on maamulka dheeraad ah oo la heli karo.

formula ee xisaabinta taariikh celceliska

kala duwanaansho A ee xisaabta ay ka dhigan tahay qiyamka kaas oo qiimaha celceliska index waa taariikh celceliska, xisaabiyaa by hannaanka qiimaha at instants kala duwan ama inta lagu jiro waqtiyo kala duwan. In xisaabta, waxaa loo isticmaalaa si loo ogaado heerka celceliska ee taxanahan waqtiga. xisaabaad taariikh The celcelis ahaan ka badan si buuxda u qeexaya qadarka hantida shaqsi ee si joogto ah. formula Xisaabinta waa sida soo socota:

On _{CP / hr} = (½ x O ₁ + ₂ + O O ₃ + .... + D _{x n -1} ½) / n-1 halkaas oo

On - dheelitirka on siiyey taariikhda, n a - tirada xilliyada.

Xisaabinta taariikh celcelis

waxaan ku laaban tusaalaha kore soo bandhigay, darsato qiimaha xogta halka uu inventory bilowga bil kasta:

- sida January 1 2016 - 5200 kun rbl.,.

- February 1 2016 - 4960 kun rbl.,.

- March 1, 2016 - 5460 kun rbl,..

- April 1 2016 - 5530 kun rbl.,.

- May 1 2016 - 5360 kun rbl.,.

- June 1 2016 - 4980 kun rbl.,.

- July 1 2016 - 4890 kun rbl.,.

- August 1 2016 - 4780 kun rbl.,.

- September 1 2016 - 4980 kun rbl.,.

- October 1 2016 - 5180 kun rbl.,.

- November 1, 2016 - 5450 kun rbl,..

- December 1 2016 - 5550 kun rbl.,.

- sida January 1 2017 - 5450 kun rubles ..

Waxaan xisaabiyo celceliska ee ogaansho taariikh ku salaysan afartii biloodba for 2016:

• q 1. On _{CP / hr} = (1/2 x 5200 + 4960 + 5460 + ½ x 5530) / 4-1 = 5261,66 kun oo rug..,

• Q2. On _{CP / hr} = (1/2 x 5530+ 5360 + 4980 + ½ x 4890) / 4-1 = 5183,33 kun oo rug..,

• Q3. On _{CP / hr} = (1/2 x 4890 + 4780 + 4980 + ½ x 5180) / 4-1 = 4931,66 kun oo rug..,

• Q4. On _{CP / hr} = (1/2 x 5180 + 5450 + 5550 + ½ x 5450) / 4-1 = 5438,33 kun oo rug..,

Sayidka, size celcelis ahaan kaydka for Q1 waa 5261,66 RUR 2 daqiiqo - .. 5183,33 th xoqin, 3 daqiiqo - .. 4931,66 RUR, 4 daqiiqo - .. 5438 33 kun. xoqin. Falanqaynta taxanaha tiro, oo ah dhaqaaleyahan ka xawilaan kartaa joogitaanka kaydka ee quarter kasta inuu sii adkeeyo dhaqdhaqaaqa isbedelka, taas oo ku xidhan hawlaha waaxda shirkadda ama warshadaha. Xisaabinta celceliska qiimaha taariikh helay qiimaha ton, hubaal more sax ah. qiyamka waxaa loo isticmaalaa in xisaabaha dhaqaale, siin waxqabadka ugu macquul ah. Tani waa muhiim ugu horayn loogu talagalay dadka gudaha - maamulka shirkadda. users External waa tilmaamayaasha buuxda ku filan oo ah qiimaha kitaabka hantida.

Xisaabinta ratio isbeddelkaas

Generalising tilmaame ah loo isticmaalin lacagaha wareegi in shirkadda waa saamiga isbeddelkaas ayaa ah, sida lagu qeexay saamiga isbeddelkaas (dakhliga) qiimaha caadiga ah ee hantida hadda ee sannadka,

K _{r / r} = Q: On _Wed, halkaas oo B - Revenue, _OECD - kharashka sanadlaha celcelis ahaan caasimada ka shaqeeya. formula waxay muujinaysaa tirada Kacdoonkii by dheelitirka celceliska lacag maalgeliyeen hantida ee hadda ka jirta habka wax soo saarka la sameeyey.
Isticmaalka tusaale ahaan kor ku xusan, iyo waxa siyaadinta warbixin ka account faa'iido iyo khasaaro on qadarka dakhliga (.. 326 000 kun oo rubles) ah, xisaabiyo saamiga isbeddelkaas ayaa ah:

K _v = 326 000/8856 = 36.8 jeer, ie. E. sano A maalgeliyeen goobaha wax soo saarka ee qadarka dheelitirka celcelis ahaan soo jeedin ku dhawaad 36.8 jeer.

Intaa waxaa dheer, isbeddelkaas ayaa loo xisaabiyo in maalmood, t. E. iyagu waxay ogaan doonaan, waayo, imisa maalmood shirkadda heli doontaa soo baxa si siman u index ah, sida kharashka celceliska sannadlaha ah ee caasimada ka shaqeeya. Xisaabinta waxaa la sameeyaa sida ay caanaha,

- K _{r / maalintii} = 365 / K _{r / p.}

Si _{Rev / maalintii} = 365 / 36.8 = 9.92 maalmood u baahan shirkadda si ay u helaan dakhli in xaddiga celceliska kharashka caasimada shaqada ee sannadka soo.

Qiimaha caadiga ah ee horgalaha ah

Waayo, qiimaha isbeddelkaas lagama helin qiimaha caadiga ah wax caadi ah. Falanqeeyaan horgalaha caadi ahaan in dhaqdhaqaaqa ama shirkadaha warshadaha la mid ah marka la barbar dhigo. Waxaan la soco oo kaliya in saamiga aad u yar yahay waxay muujinaysaa raasamaal xad-dhaafka ah wareegaya hantida wax soosaarka, taas oo ay xoojiyaan dadaalkooda si ay u kordhiyaan hantidooda hantida.