Ophunzira okondedwa, tikukupatsani malingaliro awa kuti mupambane bwino mayeso a Management:
- Kubwereza komaliza kuyenera kuyang'ana pamitundu yosiyanasiyana ndi maphatikizidwe omwe atchulidwa ndi mitu yosiyanasiyana.
- Onetsetsani kuti chowerengera chanu chikugwira ntchito bwino.
- Momwe mungayankhire nkhaniyo?
- Gwiritsani ntchito mphindi 10 mpaka 15 kuti muwerenge nkhani yonse. Ntchito yoyamba iyi iyenera kukulolani:
- kudziwa kapangidwe kake ndikuzindikira magawo odziyimira pawokha;
- funsani zowonjezera;
- onetsani mfundo zofunika ndi deta yomwe mungaiwale pambuyo pake;
- kuzindikira chidziwitso chomwe muyenera kusonkhanitsa ndi zovuta zaukadaulo;
- patulani zowonjezera zomwe ziyenera kumalizidwa ndi kutumizidwa ndi kope kuti musaiwale.
- Mutu wa Management uli ndi magawo awiri: "Gawo loyamba lidapeza mfundo 5,
- Gwiritsani ntchito mphindi 10 mpaka 15 kuti muwerenge nkhani yonse. Ntchito yoyamba iyi iyenera kukulolani:
ili ndi zochitika ziwiri zomwe cholinga chake ndikuwunika kuthekera kodziwa mfundo zina za kasamalidwe ndipo mwina mafunso ena oti muwaganizire. Iye akhoza kukukonzekerani inu
"gawo lachiwiri" lomwe lili ndi mfundo 15. Nthawi zambiri imakhala ndi zikwatu zingapo (mafoda osachepera atatu).
- Pa gawo loyamba "Zolimbitsa thupi", mumayamba ndi masewera olimbitsa thupi omwe mumawona kuti ndi osavuta. Ngati mafunso ali paokha, yankhani mafunso omwe mumawadziwa bwino poyamba.
Apo ayi, mumalemekeza dongosolo la mafunso ofunsidwa.
- Pa gawo lachiwiri "Kuphunzira pamlandu", yesani kumvetsetsa ulusi womwe wamba powerenga mawu oyambira pamlanduwo komanso mawu oyamba okhudzana ndi fayilo iliyonse.
Kumvetsetsa mfundo zomwe zimafanana kumakuthandizani kuthana ndi vutolo moyenera. Kuyamba kwachidule kwa phunzirolo kungathe kufotokoza vutolo ndikuwongolera wophunzira ku zovuta zomwe zikuyenera kuthetsedwa ndi njira zothetsera vutoli.
- Chitani mafayilo mwadongosolo ndikulemekezanso dongosolo la mafunso awo. Nthawi zambiri, mafayilo samalumikizidwa kwenikweni pamlingo wowerengera, koma olumikizidwa pamalingaliro ndi ulusi wamba, chifukwa chake kusapambana mufayilo imodzi sikukhala cholepheretsa kuthetsa fayilo yotsatira.
- Yang'anani mawerengedwe anu mosamala ndikulemba zowonjezera momveka bwino (peŵani kufufuta, kulembanso, ndi zina zotero).
- Chonde gwiritsani ntchito zolembera za buluu ndikupewa zolembera zokhala ndi zowunikira zosiyanasiyana, golide, ndi zina… kuti musunge kuwerenga kwanu.
- Perekani manambala ofanana a zolimbitsa thupi, zikwatu ndi mafunso awo.
- Nambala pamasamba a buku lanu.
- Tsimikizirani zotsatira zanu ndi mawerengedwe ofunikira.
Zabwino zonse
MANAGEMENT – Kiyi yoyankha pa gawo lalikulu la 2021 Mayankho ake ndi motere: Chikumbutso cha funso (la m’zilembo zakuda), kenako yankho
Chikumbutso cha mafunso ndi mayankho
1asanafe masewera: 10 points/40
Kuchita masewera olimbitsa thupi n ° 1: 5 mfundo / 40
- Dziwani kuchuluka koyenera kupangidwa m'mwezi wa Epulo 2021 kuti muwonetsetse kuti ntchito ziwirizi zalembedwa. 2pts
Lolani: X ikhale mulingo woyenera kwambiri wopangira mapepala am'mbali Y kuchuluka koyenera kupanga makabati 0,75X + 1Y ≤ 275
10X+15Y≤4000
X = 100 Sideboards
Y = 200 malaibulale
- Malinga ndi ntchito zamalonda, zikanakhala zotheka kugulitsa mabuku 214 ndi 250 sideboards pamsika mwezi uliwonse pamitengo yamakono. Boma, kulungamitsa yankho lanu, ndi mankhwala ati omwe amakondedwa ndi kampani ya "Kortoba" (yoyamba kupangidwa). 0,5 pt
Library M/CVU ndi 1250>750 (Buffet M/CVU)
Chifukwa chake kampaniyo iyenera kutulutsa kaye malaibulale.
- Kungoyerekeza kupanga malaibulale 214:
- Onani kuti kuchuluka kwa ma boardboard omwe apangidwe m'mwezi wa Epulo 2021 akhale mayunitsi 79. 1 pt
Ntchito yocheka macheka: 0,75X+ 1×214 = 275 X = 81,333 mayunitsi
Msonkhano wa msonkhano: 10X + 15×214 = 4000 X = mayunitsi 79
Chifukwa chake kampaniyo iyenera kupanga mayunitsi 79 a buffet.
- Werengetsani zotsatira zonse za mwezi wa Epulo 2021 zokhudzana ndi pulogalamuyi: 1pt
- malaibulale 214;
- 79 mapepala.
Zotsatira zonse = (750×79) + (1×250) – 214 = 200 D
- Podziwa kuti zotsatira zonse mumkhalidwe wa ntchito zonse zingakhale 125000 dinar; nenani, kulungamitsa yankho lanu, ndi pulogalamu yanji yopanga yomwe mungatenge m'mwezi wa Epulo 2021?
0,5 pt
126750>125000 chifukwa chake kampaniyo iyenera kutengera pulogalamu yopangira mabuku 214 ndi zikwangwani 79 zam'mbali.
Kuchita masewera olimbitsa thupi n ° 2: 5 mfundo / 40
- Kodi zotsatira zake ndi zotani pa 01/03/2021? 1 pt
Ndalama zomwe zikuyenera kuchepetsedwa pa 01/03/2021 ndi:
- Mphamvu n° 1021: mtengo wadzina 40000 D
- Zotsatira n ° 1022: mtengo wadzina 35000 D
- Dziwani kuchuluka kwa agio kuphatikiza VAT ndikuchotsa ndalama zonse zomwe zatsitsidwa. 1,5 pt
Kuchotsera = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Commission HT = 10×2 = 20 D
VAT pa commission = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = Zotsatira za 843,800 D.
Kuchotsera Net = (75000 - 843,800) = D74.
- Onani kuti kuchuluka kwa overdraft ndi 25843,800 dinar. 0,5 pt
Zowonjezera = 100 - 000 = 25d ndi
- Kuwerengera mtengo wa overdraft banki. 1 pt
Mtengo wa overdraft = (25 x 843,800×14/30) + 36000 = 351,511 D
- Dziwani mtengo wonse wopezera ndalama zomwe zasokonekera m'mwezi wa Marichi 2021. 1pt
Ndalama zonse zandalama = (820+20)+351,511 = 1191,511 D
2ème masewera: 30 points/40
Dossier n°1: Kuwunika momwe zinthu zilili pano (9,5 mfundo) A / Kusanthula kwa ntchito (2,5 pts)
- Onetsani tebulo losiyanitsira. 1 pt
zinthu | Ndalama |
Mtengo wosinthika wa ndalamaMalire / mtengo wosinthikaMtengo wokhazikikachifukwa | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Werengetsani chiŵerengero cha phindu la phindu ndi malonda.
Mtengo wa phindu = 200/000 = 0,2 kapena 20% 0,5 pts
- Podziwa kuti chiwongola dzanja chapakati pa gawoli ndi 15% komanso kuti mtengo wa opikisana nawo ndi wotsika kuposa womwe kampaniyo idatengera ndi 10%, ndi mfundo ziti zomwe mungatenge? 0,5 pt
- 20%> 15%, kampaniyo ndi yopindulitsa kwambiri kuposa gawo lake.
- Mtengo wamtengo wapatali wotengedwa ndi kampaniyo ndi wapamwamba kuposa wa mpikisano, kotero kampaniyo ili ndi chidwi chochepetsera mtengo wake wogulitsa kuti ikulitse msika wake.
- Malingana ndi zotsatira zomwe zinapezedwa m'mafunso awiri apitawo, thandizani Bambo Mohamed kupeza njira yoyenera kuti athe kuchepetsa mtengo wake wogulitsa ndikusunga phindu lake kuti awonjezere msika wake. 0,5 pt
Kuti athe kuchepetsa mtengo wake wogulitsa ndikusunga phindu lake kuti awonjezere gawo lake pamsika, kampaniyo iyenera kuchitapo kanthu (kuchepetsa mtengo wake):
- mwina popanga ndalama zotsogola kwambiri ndikuchepetsa mtengo wosinthika;
- kapena poyang'anira ndalama zake kuti apewe kuwononga momwe angathere.
B/ Mfundo Zamalonda (7pts)
- Malizitsani tebulo kuti muwerengere zotsatira zosiyanitsira, mfundo zosiyanitsidwa ndi malire otetezedwa n°1 tsamba 8/8 (kuti libwezedwe ndi bukulo).
Onani zowonjezera No.: 5,5 pt
- Ndi ndondomeko yanji yamalonda yomwe iyenera kutsatiridwa? Tsimikizirani yankho lanu. 1 pt
Kampaniyo ili ndi chidwi chotsatira mfundo zamalonda n ° 1: chifukwa imatsimikizira kupindula kwakukulu komanso malire akuluakulu achitetezo ndikutsimikizira gawo labwino la msika.
Zotsatira:261500D > 236000D
Malire achitetezo: 550 526,316D > 524444,444D
Chiwongola dzanja: 1D > 140D
- Kudziwa kuti mphamvu zopangira zimagwiritsidwa ntchito pamlingo wa 70%; perekani yankho lomwe lingapangitse kuti ndalama za kampaniyo zikhale zopindulitsa ndikuwonetsetsa ntchito yonse. 0,5 pt
Pofuna kuti ndalama zake zipindule ndikuwonetsetsa kuti anthu akugwira ntchito mokwanira, kampaniyo ili ndi chidwi chosintha mitundu yake poyambitsa chinthu chimodzi kapena zingapo pamsika.
Dossier n°2: Kukhazikitsa kwatsopano (12 mfundo) A / Psychological mtengo (6 pts)
- Malizitsani tebulo lowerengera mitengo yamalingaliro n°2 tsamba 8/8 (kuti libwezedwe ndi bukulo)
Onani zowonjezera n°2: 4,5 pts
- Podziwa kuti kampaniyo ikufuna kugulitsa malonda ake kwa ogulitsa (ogulitsa ndi mashopu odziyimira pawokha) pa dinar 40 kupatula 19% VAT, komanso kuti omalizawo akugwiritsa ntchito pafupifupi 30% kupatula 19% VAT, dziwani mtengo wogulitsa kuphatikiza VAT pomaliza. wogula. Mukuwona chiyani? 1t
Mtengo wogulitsa kuphatikiza VAT kwa ogula omaliza: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = mtengo wamaganizidwe = 61D.
- Podziwa kuti kampani ya Tunisian Footwear Company yakhazikitsa chandamale pamtengo wamtengo wapatali wa 20% poyerekeza ndi mtengo wogulitsa osaphatikizapo 19% VAT, kodi mtengo wake uyenera kukhala wotani kuti ukwaniritse cholingacho? 0,5 pt
Mtengo wamtengo = 40 x 0,8 = 32 D.
B/ Mtengo wonse (6 pts)
- Perekani patebulo mawerengedwe a mtengo wopangira komanso mtengo woyerekeza wa nsapato zachikopa zochapitsidwa. 2,5 pts
zinthu | Ndalama | |
Zovunda | 14,000 | |
Ntchito yachindunji | (10/60) x 6 = 1,000 | |
Zothandizira | 3,500 | |
Ndalama zopangira zinthu zosalunjika | ||
Kudula msonkhano | (2/60)x 30 = 1,000 | |
Quilting workshop | (20/60) x 9 = 3,000 | |
Msonkhano wa Msonkhano | (15/60) x 12 = 3,000 | |
Kumaliza ndi kulongedza ma workshop | (10/60)x 21 = 3,500 | |
Mtengo wopangira | 29,000 | |
Malipiro ogawa | 2,000 | |
Mtengo wamtengo | 31,000 |
- Ngati kampaniyo iganiza zokhazikitsa mtengo wake wogulitsa pamaziko a mtengo wamaganizidwe pogwiritsa ntchito mtengo wogulitsa kwa ogawa ma dinar 40 kupatula 19% VAT:
- Werengani zotsatira za nsapato zachikopa zochapidwa.
Zotsatira zamagulu = 40 - 31 = 9d.1p
- Fotokozani, kulungamitsa yankho lanu, ngati mtengo woyerekeza umapangitsa kampaniyo kukwaniritsa cholinga chake molingana ndi malire (malire pamtengo wamtengo wa 20% poyerekeza ndi mtengo wogulitsa osaphatikiza 19% VAT). 1 pt
Mtengo woyerekeza mtengo: 31<32 chifukwa chake 31 imalola kampaniyo kukwaniritsa cholinga chake cha 20% potengera mtengo wogulitsira. Kapena 9/40 = 22,5%>20% choncho 31 imalola kampaniyo kukwaniritsa cholinga chake cha 20% potengera mtengo wamtengo wapatali poyerekeza ndi mtengo wogulitsa.
- Kodi zotsatira za kukhazikitsidwa kwa mankhwala atsopano (nsapato zachikopa zotsuka) zimakhudza bwanji mtengo wa zitsanzo ziwiri zomwe zilipo? 0,5 pt Poganizira kuti kampaniyo idzagwiritsa ntchito mawonekedwe omwewo kupanga chinthu chatsopano chifukwa sichikugwira ntchito bwino, izi zikutanthauza kuti kuchepetsa ndalama zokhazikika mothandizidwa ndi mitundu ina iwiriyo (mtengo wocheperako) motero a kupindula bwino onse
zitsanzo zomwe zilipo.
- Kutengera ndi kafukufuku yemwe mwangopanga kumene, nenani ngati kampaniyo ikuyenera kuyambitsa kupanga nsapato zachikopa zochapitsidwa ndipo chifukwa chiyani? 1 pt
Potengera zomwe tafotokozazi, kampaniyo ili ndi chidwi choyambitsa kupanga nsapato zachikopa zochapitsidwa chifukwa:
- Zatsopano zopindulitsa mankhwala;
- Kuwonjezeka kwa khungu;
- Economic of scale pa zitsanzo zomwe zilipo;
- Kuwonjezeka kwa msika.
Dossier n°3: Kusintha kwa zizindikiro zofananira zachuma (mfundo 5)
- Tsimikizirani zofunikira zogwirira ntchito zomwe zawonetsedwa m'masiku obweza osaphatikiza VAT. 1 pt
WCR m'masiku: (27+20+2+50+8) - (45+5) = 57 masiku.
- Podziwa kuti ndalama zochepa zomwe woyang'anira angafunikire ndi masiku 3 a chiwongola dzanja osaphatikiza VAT:
- Werengerani ndalama zogwirira ntchito zomwe zawonetsedwa m'masiku ochita malonda osaphatikiza VAT. 1 pt
FDR m'masiku = 57 + 3 = 60 masiku
- Werengetsani ndalama zogwirira ntchito zomwe zikuyembekezeka pakubweza osaphatikiza VAT pa tsiku la dinar 8000 patsiku. 1 pt
Chiyerekezo cha FDR mu mtengo = 60 x 8000 = D480.
- Podziwa kuti ndalama zogwirira ntchito zomwe zilipo pa 31/12/2020 ndi dinar 400, zikuwonetsa kuti kusowa kwazinthu zokhazikika zothandizira makina odulira digito (madinari 000) komanso kukwaniritsidwa kwa ndalama zomwe zikuyembekezeka ndi 240 dinar. 000 pt
(480+ 000)–240 = D320.
- Thandizani Bambo Mohamed kupeza ndalama zoyenera. 1 pt Popeza chosowacho chili chokhazikika, chiyenera kulipidwa ndi zinthu zokhazikika:
- Ngongole kuchokera ku MLT;
- Kuwonjezeka kwa capital capital
- Kuthekera kwa ndalama zamakina odulira digito pobwereketsa.
Annex n°1: Table yowerengera zotsatira zosiyanitsira, mapointi apakati ndi malire achitetezo
(5,5 pts)
zinthu | Mfundo Zamalonda No | Mfundo Zamalonda No | ||
Kubweza Ndalama Zosintha Ndalamazo pamitengo yosinthika Ndalama zokhazikikaZotsatira zantchito | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Zolinga za phindu (formulas | 280/000 = | 250/000 = | ||
ziwerengero ndi zotsatira) | 589 473,684D | 555d ndi | ||
Mitsinje Yachitetezo | 1 - 140 | 1 080 000 - 555555,555 | ||
(ma fomula ndi zotsatira) | = 550526,316 D | = 524 444,444D |
Annex n°2: Table yowerengera mtengo wamaganizidwe (4,5 pts)
Misonkho yonse inali ndi mtengo | Yankho ku funso 1 "Okwera mtengo kwambiri" | Yankho ku funso lachiwiri "Zoyipa" | Anthu omwe samagula | Okhoza kugula | ||
dzina | Kuchuluka kudzikundikira | dzina | Kuchepetsa kudzikundikira | |||
A | B | C | D | E | F = C+E | G= 600-F |
42,840 | 0 | 0 | 135 | 600 | 600 | 0 |
47,600 | 0 | 0 | 105 | 465 | 465 | 135 |
52,360 | 30 | 30 | 90 | 360 | 390 | 210 |
57,120 | 54 | 84 | 69 | 270 | 354 | 246 |
61,880 | 63 | 147 | 54 | 201 | 348 | 252 |
66,640 | 66 | 213 | 51 | 147 | 360 | 240 |
71,400 | 78 | 291 | 45 | 96 | 387 | 213 |
76,160 | 93 | 384 | 36 | 51 | 435 | 165 |
80,920 | 102 | 486 | 15 | 15 | 501 | 99 |
85,680 | 114 | 600 | 0 | 0 | 600 | 0 |
Kusanthula mitu - Gawo lalikulu June 2021
GAWO LOYAMBA: (10/40 points) | |||
Vuto | Mitu yokhudzidwa | Zida zasayansi zothandizira | ndemanga |
Ntchito 1:Sakani pulogalamu yopanga yomwe imakulitsa zotsatira zonse za kampani. Chikalatachi chimafotokoza za momwe angapangire zinthu molingana ndi dipatimenti yaukadaulo, komanso M/CV pa chinthu chilichonse. pulojekiti yopanga zoperekedwa (pansi pazovuta zamalonda), -kuyerekeza zotsatira zabwino kwambiri ndi zotsatira za pulogalamu yomwe wapatsidwa. | Mutu: Kuwongolera Kupanga Gawo: Kusankha kuchuluka kwa kupanga | Kusakwanira kwa zovuta zopanga luso0,75X + 1Y ≤ 27510X + 15Y≤ 4000Kusamvana kwa dongosolo la equation ndi ziwiri zosadziwikaResult = Unit M/CV x Kuchuluka kwagulitsidwa - Mtengo wonse wokhazikika | Wophunzirayo azitha: Kuwerengera kuchuluka koyenera Kusankha pulogalamu yopangira yomwe imakulitsa zotsatira zonse za kampani. |
Kuchita masewera olimbitsa thupi 2Kuwerengera mtengo wopezera ndalama zopanda ndalama.Chikalatachi chikufotokoza zoyenera kuchotsera mabilu ndi kubweza ngongole kubanki Ntchito yofunikira ndi: - kuwerengera mtengo wa kuchotsera, - kuwerengera mtengo wa overdraft, - kuwerengera ndalama zonse zopezera ndalama zomwe zidasokonekera. | Mutu: Kasamalidwe ka Zachuma Gawo: Kupereka ndalama zoyendetsera ntchito | Mtengo wa kuchotsera: E + Commission HT E = (VN xtxn)/36000 Net discount value = VN – agio kuphatikizapo msonkho Agio kuphatikizapo msonkho = E + Commission HT x (1,19) Mtengo wa overdraft: I + Commission HT = ( Mxtxn)/ 36000 | Wophunzirayo azitha: Kuwerengera mtengo wabilu zochotsera Kuwerengera mtengo wochotsera ndalama zonse Kuwerengera mtengo wa ndalama zochotsera kuchotsera. |
- Mutu waukulu wa 2èmegawo (Lingaliro) ndi zovuta zoperekedwa: (Foda1→ Foda2 → Foda3→ Foda 4).
GAWO LACHIWIRI: (30 points) | |||
Ndi kampani yopanga nsapato yotchedwa "Kampani ya nsapato yaku Tunisia yomwe imayang'anizana ndi mpikisano kuchokera kuzinthu zaku China zomwe ndizotsika mtengo kuposa zaku Tunisia. Kampaniyo ikuyesera kusintha momwe ilili kuti igwirizane ndi mkhalidwe watsopano wachuma mwa kuchepetsa mtengo wogulitsa wazinthu zina. Imadzipereka ku ndondomeko yochepetsera mtengo kuti ikhalebe ndi malire ake. Pachifukwa ichi, ndikupempha kusanthula owona zotsatirazi.Dossier n°1: Kuwunika momwe zinthu zilili pakampani(Kusanthula ntchito: pezani yankho lochepetsera mtengo wogulitsa nsapato za "Feyrouz" ndikusunga malire a phinduNdondomeko yazamalonda: sankhani ndondomeko yamalonda yomwe imalola kampani kukhala ndi phindu lalikulu, chitetezo chofunikira kwambiri ndikutsimikizira msika wabwinoko. kugawana).Dossier n°2: Kukhazikitsa kwatsopano (Mtengo wamaganizo: dziwani mtengo wamaganizo wa chinthu chatsopanocho ndi mtengo wamtengo wapatali umene umalola kampani kupeza malire pamtengo wamtengo wapatali poyerekeza ndi mtengo wogulitsa wa 20% Mtengo wonse: fufuzani mtengo wamtengo wapatali ndikusankha ngati kapena ayi. kuyambitsa chinthu chatsopano).Dossier n ° 3: Kusintha kwa zizindikiro zofananira zachuma (Werezerani FDR yanthawi yochepa ndikuiyerekeza ndi FDR yomwe ilipo pezani magwero andalama zofunika kuti mufikire FDR yanthawi yochepa ndikulipira makina atsopano).Dossier n°4: Kutsatsa ndi kukwezedwa (Kuonjezera malonda a nsapato za "Feyrouz" ndikulimbikitsa malonda a chinthu chatsopano, 3 mauthenga oyankhulana ndi otheka; izi zimaphatikizapo kudziwa mtengo wa sing'anga iliyonse, kudziwa mtengo wa malonda ndi malonda, poyerekeza mtengo wa kampeni ndi bajeti yomwe yapatsidwa kuti athe kuwunika kuthekera kwake). | |||
Mavuto adabwera | Mitu yokhudzidwa | Zida zasayansi zothandizira | ndemanga |
Fayilo nambala 1:Kusanthula momwe zinthu zilili panopaA- Kusanthula kwa ntchitoTheMawu akuwonetsa mtengo wa nsapato za "Feyrouz" zapakatiLNtchito yofunikira imakhala ndi-kupereka tebulo lazotsatira zosiyanitsira, -kuwerengera kuchuluka kwa phindu, -kupeza yankho lochepetsera mtengo wogulitsa ndikusunga phindu la phindu. | Mutu: Kuwongolera Kupanga Gawo:Kuwerengera mtengo: ndalama zochepa | R = CAHT – CV – CFT Phindu la malire mlingo = R/CAHT | Wophunzirayo ayenera kukhala wokhoza: Perekani zotsatira zosiyanitsira Perekani njira zothetsera mtengo wogulitsa ndikusunga malire a phindu. |
B- Mfundo ZamalondaThemawu akufotokoza kuti kutsatira kupeza makina abwino kampani ikupereka mfundo ziwiri zamalonda kuti achepetse mtengo wogulitsa.LNtchito yofunikira, mwa zina, ya (ku): malizitsani tebulo lazotsatira zosiyanitsira, mfundo zopumira ndi malire achitetezo, sankhani mfundo zopindulitsa kwambiri pakampani. | Mutu: Kuwongolera Kupanga Gawo:Kuwerengera mtengo: ndalama zochepa | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Wophunzirayo ayenera kukhala wokhoza: Werengerani mtengo wa break-even point (SR)Werengetsani malire achitetezo mu mtengo (MS) |
Fayilo n°2Kutulutsidwa kwa chinthu chatsopanoA- Psychological mtengoTheMawuwa akuwonetsa zotsatira za kafukufuku yemwe kampaniyo idachita pakati pa anthu 600 omwe atha kugula.LNtchito yofunikira ili ndi: - Kumaliza tebulo kuti mudziwe mtengo wamaganizo, - kufananiza mtengo wogulitsa wapagulu wowerengedwa kuchokera ku mtengo wamalonda wamakampani ndi mtengo wamaganizo, - kuwerengera mtengo wamtengo wapatali womwe umalola kampani kukwaniritsa mtengo wamtengo wapatali pa mtengo. mtengo wa 20% wamtengo wogulitsa osaphatikiza msonkho. | Mutu: Business ManagementGawo: sankhani ndondomeko yamitengo | Mtengo wamaganizidwe Mlingo wa malire abizinesi = (PVHT - Mtengo wogulira) / PVHT Mlingo wa Margin pamtengo wamtengo poyerekeza ndi mtengo wogulitsa = (PVHT - Mtengo wamtengo) / PVHT | Wophunzira azitha:Kudziwa mtengo wamaganizidweKuwerengetsera mtengo wogulitsira anthu kuchokera kumitengo ya malire a ogawaKuwerengerani PVTTC kuchokera ku PVHTFananizani mtengo wogulitsira anthu onse ndi mtengo wamaganizidwe.Yeretsani mtengo kuchokera pamtengo womwe waperekedwa. |
B- Mtengo wonseThemawuwa amafotokoza za mtengo wamtengo wa nsapato zachikopa zotsuka.Lntchito yofunikira imakhala ndi: -kuwerengera mtengo wopangira ndi mtengo wamtengo wa nsapato mu mawonekedwe a tebulo, -kuwerengera zotsatira za nsapato, -kuwona kuti mtengo wamtengo wapatali umalola kuti zitheke. kampaniyo kuti ikwaniritse cholinga chake potengera mtengo wamtengo wapatali, - kusankha ngati iyambitsa kapena ayi kuyambitsa kupanga kwatsopano. | Mutu: Kuwongolera Kupanga Gawo: Kuwerengera mtengo: ndalama zonse | Mtengo wopangira = Mtengo wogulira wa zinthu zodyedwa + zosiyanasiyana + MOD + Ndalama zopangira mosalunjika (ndalama zochitira msonkhano) Mtengo wamtengo = Mtengo wopangira + Mtengo wogawa. | Wophunzira azitha: Kuwerengera mtengo wopangira Kuwerengera mtengo wamtengo wake Kusankha kuyambitsa kupanga kwatsopano kapena ayi. |
Fayilo n°3Kusintha kwa zizindikiro za mgwirizano wachumaNtchito yofunikira ndi: - Kuzindikira zolosera za BFR zomwe zawonetsedwa m'masiku a chiwongola dzanja, - kuwerengera zomwe FDR ikuwonetsa pamasiku omwe atuluka komanso mtengo wake, - yerekezerani FDR yomwe ilipo ndi FDR yolosera, - pezani magwero oyenera andalama kuti mufikire zolosera za FDR ndikulipirira makina atsopanowo. | Mutu: Kasamalidwe ka ZachumaGawo: Financing the investment cycle (sources of financing investments) Gawo: Financing the operation cycle (working capital demand) | BFR m'masiku a chiwongoladzanja= zofunikira zogwirira ntchito m'masiku - zothandizira m'masiku.FDR m'masiku a chiwongoladzanja= BFR m'masiku + TN m'masiku.FDR mumtengo = FDR m'masiku x bizinesi yachiwongoladzanja osaphatikiza msonkho pa tsiku. | Wophunzirayo ayenera kutha: Kuwerengera BFR m'masiku Kuwerengera FDR m'masiku Pezani magwero oyenera andalama kuti muwonjezere FDR ndikuyika ndalama. |
Fayilo n°4Kutsatsa ndi kukwezedwaTheStatement ikukonzekera kuonjezera malonda a nsapato za "Feyrouz" ndikulimbikitsa malonda a nsapato zotsuka mu chikopa chochapitsidwa: 3 mauthenga oyankhulana akukonzekera (njira ndi zigawo zamtengo wapatali).LNtchito yofunikira ndi: -kuwerengera mtengo wa njira iliyonse yolankhulirana, -kuwerengera mtengo wa kampeni yotsatsa ndi kutsatsa, -kusankha kuchita kampeni kapena ayi poyerekezera mtengo wa kampeni ndi bajeti zomwe zaperekedwa ku kampeniyi. . | Mutu: Business ManagementGawo: Kusankha ndondomeko yoyankhulirana | Kuwerengera mtengo wa njira zoyankhulirana.. Mtengo = ∑ wa zolipiritsa | Wophunzira azitha: Kuwerengera mtengo wa njira yolumikizirana Kuwerengera mtengo wa kampeni yotsatsa ndi kutsatsa. |