Vadikanwi vadzidzi, tinopa anotevera kurudziro kwamuri kuti mukwanise kupasa bvunzo yeManagement bvunzo:
- Rondedzero yekupedzisira inofanirwa kutarisa pane akasiyana mafomula uye maumbirwo akataurwa nezvitsauko zvakasiyana.
- Tarisa kuti Calculator yako iri kushanda nemazvo.
- Nzira yekutaura nayo sei nyaya?
- Pedza anenge maminitsi gumi kusvika ku10 kuti uverenge zvakakwana nyaya yacho. Iri basa rekutanga rinofanira kukubvumira:
- kuziva chimiro chayo uye kuona zvikamu zvakazvimirira;
- bvunza apendices;
- simbisa mapoinzi akakosha uye data yaungazokanganwa gare gare;
- kuziva ruzivo rwaunoda kuunganidza uye matambudziko ehunyanzvi;
- tsaura apendices kuti apedzwe uye aendeswe pamwe chete nekopi yacho kuti usazvikanganwa.
- Nyaya yeManagement ine zvikamu zviviri: "Chikamu chekutanga chakawana pamapoinzi mashanu,
- Pedza anenge maminitsi gumi kusvika ku10 kuti uverenge zvakakwana nyaya yacho. Iri basa rekutanga rinofanira kukubvumira:
ine 2 maekisesaizi ane chinangwa chekuongorora kugona kugona mamwe manejimendi pfungwa uye pamwe mimwe mibvunzo yekufungisisa. Anogona kukugadzirira iwe
"chikamu chechipiri" icho chakanyorwa kubva pamapoinzi gumi nemashanu. Iyo inowanzo ine mashoma maforodha (angangoita matatu maforodha).
- Kune chikamu chekutanga "Exercises", unotanga nechiitwa chaunoona chiri nyore. Kana mibvunzo yakazvimirira, gadzirisa mibvunzo yaunoziva zvakanyanya kutanga.
Zvikasadaro, unoremekedza kurongeka kwemibvunzo yakabvunzwa.
- Pachikamu chechipiri "Kudzidza nezvenyaya", edza kubata tambo yakafanana nekuverenga sumo yenyaya yacho pamwe chete nenhanganyaya dzine chekuita nefaira rega rega.
Kunzwisisa tambo yakajairika kunobatsira kubata nyaya yacho nenzira kwayo. Sumo yakajairika yenyaya yenyaya inogona kutaura dambudziko uye kutungamira mudzidzi kumatambudziko anogadziriswa uye mhinduro dzinofanirwa kutorwa.
- Bata mafaira zvakarongeka uchiremekedzawo kurongeka kwemibvunzo yavo. Kazhinji, mafaera haafanire kubatanidzwa pachiyero chekuverenga, asi akabatana pane iyo pfungwa uye yakajairika shinda nhanho, saka kusabudirira mune rimwe faira hakuite chipingamupinyi pakugadzirisa rinotevera faira.
- Tarisa maverengero ako nemazvo uye uzadze annexes zvakajeka (dzivisa erasures, overwriting, etc.).
- Ndokumbira ushandise zvinyoreso zvebhuruu uchidzivirira zvinyoreso zvine mapeji akasiyana, goridhe, nezvimwe… kuchengetedza kuverenga kwekunyora kwako.
- Ipa nhamba dzinoenderana dzezviitwa, maforodha nemibvunzo yavo.
- Nhamba pamapeji ekopi yako.
- Ruramisa mibairo yako nekuverenga kunodiwa.
Rombo rakanaka
MANAGEMENT - Pindura kiyi yechikamu chikuru 2021 Kiyi yemhinduro ndeiyi inotevera: Chiyeuchidzo chemubvunzo (mune matema-tema), ipapo mhinduro
Chiyeuchidzo chemibvunzo nemhinduro
1Ere mutambo: 10 mapoinzi/40
Exercise n°1: 5 points/40
- Sarudza huwandu hwakakwana huchagadzirwa mukati memwedzi waKubvumbi 2021 kuve nechokwadi chekushanda kuzere kwemashopu maviri aya. 2pts
Rega: X ive iyo yakakwana huwandu hwekugadzira sideboards Y iyo yakakwana huwandu hwekugadzira mabookcase 0,75X + 1Y ≤ 275
10X+15Y≤ 4000
X= 100 Sideboards
Y = 200 Maraibhurari
- Maererano nemabasa ekutengeserana, zvingave zvichiita kutengesa mabhuku emabhuku e214 uye 250 sideboards pamusika mwedzi wega wega pamitengo yazvino. State, kupembedza mhinduro yako, icho chigadzirwa chinofarirwa nekambani ye "Kortoba" (ichagadzirwa kutanga). 0,5pt
Raibhurari M/CVU iri 1250>750 (Buffet M/CVU)
Saka kambani inofanirwa kutanga yaburitsa maraibhurari.
- Tichifunga kugadzirwa kwemaraibhurari 214:
- Tarisa uone kuti huwandu hwepamusoro hwemabhodhi eparutivi achagadzirwa mukati memwedzi waKubvumbi 2021 angave makumi manomwe nepfumbamwe. 79pt
Sawing workshop: 0,75X+ 1×214 = 275 X = 81,333 zvikamu
Gungano musangano: 10X + 15×214 = 4000 X = 79 zvikamu
Saka kambani inofanirwa kugadzira 79 buffet units.
- Verenga mhedzisiro yemwedzi waApril 2021 ine chekuita neinotevera chirongwa chekugadzira: 1pt
- 214 maraibhurari;
- 79 mabhodhi.
Zvose zvawanikwa = (750×79) + (1×250) – 214 = 200 D
- Kuziva kuti mugumisiro wose mumamiriro ezvinhu ebasa rakazara waizova 125000 dinar; iti, uchiruramisa mhinduro yako, ndeipi chirongwa chekugadzira chekutora mukati memwedzi waApril 2021?
0,5pt
126750> 125000 saka kambani inofanirwa kutora chirongwa chekugadzira 214 mabhuku emabhuku uye makumi manomwe nemapfumbamwe mabhodhi.
Exercise n°2: 5 points/40
- Ndeipi mhedzisiro yekutarisira musi wa01/03/2021? 1pt
Mabhiri achaderedzwa pa01/03/2021 ndeaya:
- Mhedzisiro n ° 1021: kukosha kwezita 40000 D
- Mhedzisiro n ° 1022: kukosha kwezita 35000 D
- Sarudza huwandu hweiyo agio inosanganisira VAT uye bvisa mambure emabhiri akaderedzwa. 1,5 pt
Discount = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Komisheni HT = 10×2 = 20 D
VAT pakomisheni = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = 843,800, XNUMX D.
Net discount = (75000 - 843,800) = D74.
- Tarisa kuti huwandu hweiyo overdraft i25843,800 dinar. 0,5pt
Overdraft = 100 - 000 = 25 843,800D
- Verenga mutengo webhangi overdraft. 1pt
Overdraft cost = (25 x 843,800×14/30) + 36000 = 351,511 D
- Sarudza mutengo wakakwana wekubhadhara kuperevedza kwemari yemwedzi waKurume 2021. 1pt
Mari yese yemari = (820+20)+351,511 = 1191,511 D
2ème mutambo: 30 points/40
Dossier n ° 1: Ongororo yemamiriro ezvinhu aripo (9,5 points) A / Analysis yekushanda (2,5 pts)
- Ipa tafura yezvibodzwa zvakasiyana. 1pt
zvinhu | Mari |
Revenue Variable costMarijini/inochinja mariFixed pricemugumisiro | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Verenga reshiyo yepurofiti margin kune kutengesa.
Profit margin rate = 200/000 = 0,2 kana 20% 0,5 pts
- Kuziva kuti avhareji purofiti muyero muchikamu i15% uye kuti mutengo wenhanho unoitwa nevakwikwidzi wakaderera pane wakatorwa nekambani ne10%, ndedzipi mhedziso dzaungatora? 0,5pt
- 20%> 15%, kambani ine mari yakawanda kupfuura chikamu chayo.
- Nhamba yemutengo yakagamuchirwa nekambani yakakwirira kudarika yevanokwikwidza, saka kambani ine chido chekudzikisa mutengo wayo wekutengesa kuti iwedzere chikamu chayo chemusika.
- Kubva pamigumisiro yakawanikwa mumibvunzo miviri yapfuura, batsira Mr. Mohamed kuwana mhinduro yakakodzera yekukwanisa kuderedza mutengo wake wekutengesa uye kuchengetedza purofiti yake kuitira kuti awedzere chikamu chake chemusika. 0,5pt
Kuti ikwanise kudzikisa mutengo wayo wekutengesa uye kuchengetedza purofiti yayo kuitira kuti iwedzere chikamu chayo chemusika, kambani inofanirwa kuita zvinoenderana nemitengo yayo (kudzikisa mutengo wayo):
- kungave nekuita mari yakanyanyisa uye nokudaro kuderedza mari inochinja;
- kana kuti nekudzora mitengo yaro kuitira kudzivirira kupambadza kusvika pazvinobvira.
B/ Commerce policy (7pts)
- Pedzisa tafura yekuverengera misiyano mibairo, kutyora-nyangwe mapoinzi uye miganho yekuchengetedza apendix n°1 peji 8/8 (inodzoserwa nekopi).
Ona appendikisi nhamba. 5,5pt
- Ndeupi mutemo wekutengeserana unofanirwa kutorwa? Ruramisa mhinduro yako. 1pt
Iyo kambani ine chido mukutora mutemo wekutengesa n ° 1: nekuti inova nechokwadi chemubairo wepamusoro uye muganho mukuru wekuchengetedza uye inovimbisa chikamu chirinani chemusika.
Mhinduro:261500D > 236000D
Safety margin : 550 526,316D > 524444,444D
Turnover: 1D > 140D
- Kuziva kuti simba rekugadzira rinoshandiswa pamwero we70%; kurudzira mhinduro ichaita kuti mari yekambani iwane pundutso uye ive nechokwadi chekushanda kwakazara. 0,5pt
Kuti iite kuti mari yayo iwane pundutso uye ive nechokwadi chekushanda kwakazara, kambani ine chido mukusiyanisa huwandu hwayo nekutanga chimwe kana zvimwe zvigadzirwa zvitsva pamusika.
Dossier n°2: Kutangwa kwechigadzirwa chitsva (12 points) A / Psychological mutengo (6 pts)
- Pedzisa tafura yekuverenga mutengo wepfungwa appendix n°2 peji 8/8 (kudzoserwa nekopi)
Ona appendikisi n°2: 4,5 pts
- Kuziva kuti kambani inotarisira kutengesa chigadzirwa chayo kune vanogovera (vatengesi nezvitoro zvakazvimiririra) pamadhinari makumi mana kusasanganisa 40% VAT, uye kuti iyo yekupedzisira inoshandisa avhareji yemagineti ye19% kusasanganisa 30% VAT, tarisa mutengo wekutengesa unosanganisira VAT pakupedzisira. mutengi. Chii chaunoona? 19t
Mutengo wekutengesa unosanganisira VAT kumutengi wekupedzisira: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = mutengo wepfungwa = 61, 880D.
- Kuziva kuti Tunisian Footwear Company yakaisa chinangwa maererano nemutengo wemari ye20% kana ichienzaniswa nemutengo wekutengesa usingabatanidzi 19% VAT, chii chinofanira kunge chiri mutengo wemutengo unoibvumira kuzadzisa chinangwa? 0,5pt
Mutengo weMutengo = 40 x 0,8 = 32 D.
B/Mutengo wakakwana (6 pts)
- Ipa mutafura kuverenga kwemutengo wekugadzira uye mutengo unofungidzirwa wemutengo wepeya yeshangu dzematehwe dzinowachwa. 2,5 pts
zvinhu | Mari | |
Raw material | 14,000 | |
Basa rakananga | (10/60) x 6 = 1,000 | |
Supplies | 3,500 | |
Mari yekugadzira isina kunanga | ||
Kucheka musangano | (2/60)x 30 = 1,000 | |
Quilting workshop | (20/60) x 9 = 3,000 | |
Gungano musangano | (15/60) x 12 = 3,000 | |
Kupedzisa uye kurongedza musangano | (10/60)x 21 = 3,500 | |
Mutengo wekugadzira | 29,000 | |
Distribution charges | 2,000 | |
Mutengo wemutengo | 31,000 |
- Kana iyo kambani ikafunga kuseta mutengo wayo wekutengesa pahwaro hwemutengo wepfungwa nekushandisa mutengo wekutengesa kune vanogovera makumi mana dinar kusasanganisa 40% VAT:
- Verenga mhedzisiro yeshangu dzematehwe dzinowachwa.
Chigumisiro chechikamu= 40 – 31 = 9 D. 1pt
- Nyika, uchiruramisa mhinduro yako, ingave mutengo unofungidzirwa wemutengo unogonesa kambani kuzadzisa chinangwa chayo maererano nemuganho (mutengo wemutengo we20% uchienzaniswa nemutengo wekutengesa usingabatanidzi 19% VAT). 1pt
Inofungidzirwa mutengo wemutengo: 31<32 saka 31 inobvumira kambani kusvika pachinangwa chayo che20% maererano nemutengo wemari maererano nemutengo wekutengesa. Kana 9/40 = 22,5%> 20% saka 31 inobvumira kambani kusvika kune chinangwa chayo che20% maererano nehuwandu hwemari kana ichienzaniswa nemutengo wekutengesa.
- Chii chinokonzerwa nekutangwa kwechigadzirwa chitsva (shangu dzematehwe dzinowachwa) pamutengo wechimiro chemhando mbiri dziripo? 0,5pt Tichifunga kuti kambani ichashandisa chimiro chimwe chete kugadzira chigadzirwa chitsva sezvo chiri mumamiriro ekusaita basa, izvi zvinoshandura kuita kuderedza mari yakatarwa inotsigirwa nemamwe mamodheru maviri (mutengo wekusaita basa) saka a purofiti yakavandudzwa zvese
mienzaniso iripo.
- Zvichienderana nechidzidzo chawachangobva kuita, taura kana kambani ichifanira kutanga kugadzira shangu dzematehwe dzinowachwa uye nei? 1pt
Tichifunga zviri pamusoro, kambani ine chido chekuparura kugadzirwa kweshangu dzematehwe dzinowachwa nekuti:
- Chigadzirwa chitsva chinobatsira;
- Kuwedzera kwehuwandu;
- Economy yechiyero pamhando dziripo;
- Kuwedzera kwemugove wemusika.
Dossier n ° 3: Evolution yezvemari yakaenzana zviratidzo (5 points)
- Sarudza iyo inofungidzirwa yekushanda mari inodiwa inoratidzwa mumazuva ekuchinja kunze kweVAT. 1pt
WCR mumazuva: (27+20+2+50+8) - (45+5) = Mazuva 57.
- Kuziva kuti mari shoma yekufungidzira inodiwa namaneja Mr. Mohamed imazuva matatu ekuchinja kusingasanganisire VAT:
- Verengai mari inofungidzirwa yekushanda inoratidzwa mumazuva ekuchinja kusingasanganisire VAT. 1pt
FDR mumazuva = 57 + 3 = 60 jours
- Verenga iyo inofungidzirwa yekushanda capital muhukoshi hwekuchinja kusingasanganisire VAT pazuva re8000 dinars pazuva. 1pt
Inofungidzirwa FDR muukoshi = 60 x 8000 = D480.
- Kuziva kuti mari yekushanda iripo pa31/12/2020 ndeye 400 dinars, zvinoratidza kuti kushaikwa kwezviwanikwa zvakatsiga zvekupa mari yedhijitari yekucheka muchina (000 dinars) uye kuzadziswa kweiyo inofungidzirwa yekushanda capital i240 dinars. 000pt
(480+ 000)–240 = D320.
- Batsira VaMohamed kuwana mari yekuwana mari. 1pt Sezvo kudiwa kwakagadzikana, kunofanirwa kupihwa mari nezviwanikwa zvakatsiga:
- Chikwereti kubva kuMLT;
- Capital kuwedzera mari
- Kugona kwekupa mari yedhijitari yekucheka muchina nekurenda.
Annex n°1: Tafura yekuverenga misiyano mibairo, kutyora-nyangwe mapoinzi uye miganho yekuchengetedza
(5,5 pts)
zvinhu | Commerce Policy Nha | Commerce Policy Nha | ||
Turnover Variable costMargins pamutengo unosiyana Fixed costOperating results | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Profitability thresholds (formulas | 280/000 = | 250/000 = | ||
manhamba nemhedzisiro) | 589 473,684D | 555 555,556D | ||
Safety Margins | 1 140 000 - 589 473,684 | 1 080 000 - 555555,555 | ||
(nhamba mafomula nemhedzisiro) | = 550526,316 D | = 524 444,444D |
Annex n ° 2: Tafura yekuverenga mutengo wepfungwa (4,5 pts)
Mitero yese yaisanganisira mutengo | Mhinduro kumubvunzo wekutanga "Zvakanyanya kudhura" | Mhinduro kumubvunzo 2"Unhu husina kunaka" | Vanhu vasingatengi | Vanogona kutenga | ||
zita | Kukura kuunganidza | zita | Kuderera kuunganidza | |||
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 |
Kuongororwa kwenyaya - Chikamu chikuru Chikumi 2021
CHIKAMU CHEKUTANGA: (10/40 points) | |||
Dambudziko | Zvitsauko zvakabatwa | Zvishandiso zvesainzi zvekushandisa | komenda |
Exercise 1:Tsvaga chirongwa chekugadzira icho chinowedzera mhedzisiro yekambani. Chirevo chinotaridza zviyero zvekugadzira zvinoenderana nedhipatimendi rehunyanzvi, pamwe neM/CV yechigadzirwa chega chega Basa rinodiwa rinosanganisira: - kuona huwandu hwakakwana huchagadzirwa mumwedzi waKubvumbi, - kuverenga mhedzisiro ye chirongwa chekupihwa kugadzirwa (pasi pekutengesa kwekutengesa), -kuenzanisa mugumisiro wakakwana nemhedzisiro yechirongwa chakapihwa. | Chitsauko: Production Management Chikamu: Sarudzo yehuwandu hwekugadzira | Kusaenzana kwezvipingamupinyi zvekugadzirwa kwehunyanzvi0,75X + 1Y ≤ 27510X + 15Y≤ 4000Kugadziriswa kwehurongwa hwemaequation neaviri asingazivikanweResult = Unit M/CV x Huwandu hwakatengeswa - Mari yese yakatarwa | Mudzidzi anofanira kukwanisa: Kuverengera huwandu hwakanyanya Sarudza chirongwa chekugadzira chinokwirisa mhedzisiro yekambani. |
Exercise 2Kuverengera kwemutengo wekubhadhara mari yekushomeka.Chirevo ichi chinodonongodza zvinotemerwa pakudzikisa mabhiri uye overdraft yekubhanga.Basa rinodiwa rinosanganisira: - kuverenga mutengo wekuderedzwa, - kuverenga mutengo weoverdraft, - kuverenga mutengo wakakwana wekubhadhara kushaikwa. | Chitsauko: Financial Management Chikamu: Kubhadhara mari yekushanda | Mutengo wekuderedzwa: E + Commission HT E = (VN xtxn)/36000 Net discount value = VN - agio kusanganisira mutero Agio kusanganisira mutero = E + Commission HT x (1,19) Overdraft cost: I + Commission HT = ( Mxtxn)/ 36000 | Mudzidzi anofanirwa kukwanisa: Kuverenga mutengo wekudzikisa mabhiri Kuverenga mutengo wekuderedzwa Kwemambure akoshera mutengo we overdraft Verenga mutengo wakakwana wekubhadhara chisaririra. |
- Nyaya huru ye2èmechikamu (Idea(s) uye dambudziko(s) rinoratidzwa: (Folder1→ Folder2 → Folder3→ Folder 4).
CHIKAMU CHECHIPIRI: (mapoinzi makumi matatu) | |||
Iyo ikambani inogadzira shangu inonzi "Kambani yebhutsu yeTunisia yakatarisana nemakwikwi kubva kuzvigadzirwa zveChinese zvakachipa pane zvigadzirwa zveTunisia. Kambani iyi iri kuyedza kugadzirisa mamiriro ayo kumamiriro ehupfumi matsva aya nekudzikisa mutengo wekutengesa wezvimwe zvigadzirwa. Yakazvipira kune mutemo wekudzikisa mutengo kuitira kuchengetedza muganho wayo. Panyaya iyi, zvinokumbirwa kuongorora mafaira anotevera.Dossier n ° 1: Ongororo yemamiriro ezvinhu ekambani(Ongororo yekushanda: tsvaga mhinduro yekudzikisa mutengo wekutengesa we "Feyrouz" shangu uye chengetedza purofiti Commercial policy: sarudza mutemo wekutengesa unobvumira kambani kuve nepurofiti yepamusoro, chengetedzo yakakosha uye inovimbisa musika uri nani. share).Dossier n°2: Kutangwa kwechigadzirwa chitsva (Mutengo wepfungwa: tarisa mutengo wepfungwa wechigadzirwa chitsva uye mutengo wemutengo unobvumira kambani kuwana maringero pamutengo wemutengo uchienzaniswa nemutengo wekutengesa we20% Mutengo wakakwana: tarisa mutengo unofungidzirwa uye sarudza kana kwete. kutanga chigadzirwa chitsva).Dossier n ° 3: Kushanduka kwezviratidzo zvekuenzanisa kwemari (Verenga iyo yenguva FDR uye uienzanise neiyo FDR iripo wana kwainobva mari inodiwa kuti usvike kune yenguva FDR uye nekubhadhara muchina mutsva).Dossier n°4: Kushambadza uye kukwidziridzwa (Kuwedzera kutengesa kweshangu dze "Feyrouz" uye kukurudzira kushambadzira kwechigadzirwa chitsva, 3 midhiya yekukurukurirana inogoneka; izvi zvinosanganisira kuona mutengo wepakati yega yega, kuona iyo yakazara mutengo wekushambadzira uye kushambadzira, kuenzanisa mutengo weiyo svikiro. mushandirapamwe nebhajeti rayo raakagoverwa kuitira kuti aone kugona kwayo). | |||
Matambudziko akavapo | Zvitsauko zvakabatwa | Zvishandiso zvesainzi zvekushandisa | commentaire |
Nhamba yefaira 1:Ongororo yemamiriro ezvinhu aripoA- Ongororo yekushandaL 'chirevo chinotsanangura chimiro chemutengo wepakati-renji "Feyrouz" shanguLBasa rinodiwa rinosanganisira-kupa tafura yemusiyano mhedzisiro,-kuverenga iyo purofiti margin rate,-kutsvaga mhinduro yekudzikisa mutengo wekutengesa uye kuchengetedza purofiti margin rate. | Chitsauko: Production Management Chikamu:Kuverenga mutengo: chikamu mari | R = CAHT – CV – CFT Profit margin rate = R/CAHT | Mudzidzi anofanira kunge achikwanisa: Ipa iyo tafura yemhedzisiro Ipa mhinduro dzekudzikisa mutengo wekutengesa uye kuchengetedza purofiti margin. |
B- Commercial policyL 'chirevo chinotsanangura kuti zvichitevera kutorwa kwemuchina wakavandudzwa kambani inokurudzira marongero maviri ekutengesa kudzikisa mutengo wekutengesa.Le basa rinodiwa, pakati pezvimwe zvinhu, re (ku): zadzisa tafura yezvakasiyana mhedzisiro, kutyora-nyangwe mapoinzi uye chengetedzo miganho, sarudza iyo inonyanya kubatsira mutemo wekambani. | Chitsauko: Production Management Chikamu:Kuverenga mutengo: chikamu mari | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Mudzidzi anofanira kunge achikwanisa: Verenga iyo yekutyora-chero poindi mukukosha (SR) Verenga muganho wekuchengetedza mukukosha (MS) |
Faira n°2Kuburitswa kwechigadzirwa chitsvaA- Psychological mutengoL 'chirevo chinoburitsa mhedzisiro yeongororo yakaitwa nekambani pakati pe600 vangangove vatengi.LBasa rinodiwa rinosanganisira: - kupedzisa tafura yekuona mutengo wepfungwa, - kuenzanisa mutengo wekutengesa veruzhinji wakaverengerwa kubva pakufanotaura kwekambani mutengo wekutengesa nemutengo wepfungwa, - kuverenga mutengo wemutengo unobvumira kambani kuwana chiyero chemari pamutengo. mutengo we20% wemutengo wekutengesa usingabatanidzi mutero. | Chitsauko: Business ManagementChikamu: sarudza mutemo wemitengo | Mutengo wepfungwa The margin rate yebhizimusi rekutengesa = (PVHT - Purchase cost) / PVHT Margin rate pamutengo wemutengo uchienzaniswa nemutengo wekutengesa = (PVHT - Mutengo) / PVHT | Mudzidzi anofanira kunge achikwanisa: Kuona mutengo wepfungwa Kuverenga mutengo wekutengesa kubva kune vashambadziri vemiganho Verenga iyo PVTTC kubva kuPVHT Enzanisa mutengo wekutengesa neruzhinji uye mutengo wepfungwa. |
B- Mutengo wakakwanaL 'chirevo chinotsanangura zvinhu zvemutengo wemutengo wepeya yeshangu dzematehwe dzinowachwa.Lbasa rinodiwa rinosanganisira: -kuverenga mutengo wekugadzira uye mutengo wemutengo wepeya yeshangu muchimiro chetafura, -kuverenga mhedzisiro yeshangu mbiri, -kutarisa kuti inofungidzirwa mutengo mutengo unobvumira kusvika iyo kambani kuzadzisa chinangwa chayo maererano nehuwandu hwemari pamutengo wemutengo, - kusarudza kana kuvhura kugadzirwa kwechigadzirwa chitsva. | Chitsauko: Production Management Chikamu: Mari yekuverenga: yakazara mari | Mutengo wekugadzira = Mutengo wekutenga wezvigadzirwa zvakapedzwa + zvakasiyana-siyana + MOD + Mari yekugadzira isina kunanga (mari yemusangano) Mutengo wemutengo = Mutengo wekugadzira + Mutengo wekugovera. | Mudzidzi anofanira kukwanisa: Kuverenga mutengo wekugadzira Kuverengera mutengo wemutengo Sarudza kuti wotanga kugadzira chigadzirwa chitsva here kana kuti kwete. |
Faira n°3Kushanduka kwezviratidzo zvekuenzanisa kwemariChirevo chinotaridza zvinodiwa nezvishandiso zvekushandisa zvinoratidzwa mumazuva ekuchinja kusingasanganisi mutero.Basa rinodiwa rinosanganisira: - Kuona fungidziro yeBFR inoratidzwa mumazuva ekuchinja, - kuverenga iyo FDR inoratidzwa mumazuva ekuchinja uye kukosha, - enzanisa iripo FDR ine fungidziro yeFDR, - tsvaga kwakakodzera masosi emari kuti usvike kufanotaura FDR uye nemari yemuchina mutsva. | Chitsauko: Financial ManagementSection: Financing the investment cycle (sources of financing investments) | BFR in days of turnover= zvinodiwa pakushanda mumazuva - zviwanikwa mumazuva.FDR mumazuva ekuchinja = BFR mumazuva + TN mumazuva.FDR in value = FDR mumazuva x bhizimusi rekutengesa risingasanganisi mutero pazuva. | Mudzidzi anofanira kukwanisa: Kuverenga iyo BFR mumazuva Verenga iyo FDR mumazuva Tsvaga kwakakodzera masosi emari yekuwedzera FDR uye kuisa mari. |
Faira n°4Kushambadzira uye kukwidziridzwaL 'Chirevo chinotaridza kuwedzera kutengesa kweshangu "Feyrouz" uye kukurudzira kushambadzira kweshangu dzinogona kugezeswa mumatehwe anowachwa: 3 midhiya yekukurukurirana inorongwa (mamodhi uye zvinodhura zvikamu).LBasa rinodiwa rinosanganisira: -kuverengera mutengo wenzira yega yega yekutaurirana, -kuverenga mutengo wekushambadzira uye kushambadza mushandirapamwe,-kusarudza kuita kana kusaita mushandirapamwe nekuenzanisa mutengo wemushandirapamwe uye bhajeti rakagoverwa mushandirapamwe uyu. . | Chitsauko: Business ManagementChikamu: Kusarudza mutemo wekutaurirana | Kuverengerwa kwemutengo wezvekufambiswa kwemashoko.Mutengo = ∑ wemari | Mudzidzi anofanira kukwanisa: Kuverenga mutengo wenzvimbo yekufambisa mashoko Kuverenga mutengo wemushandirapamwe wekushambadza nekushambadzira.Enzanisa mutengo wemushandirapamwe nebhajeti rawakapihwa uye wosarudza kuti wozviita here kana kuti kwete. |