Vatungamiri vazhinji vanogona kuwana nekunzwisisa kwepfungwa yemari acumen. Ndosaka tine mabhizinesi emabhizimisi, uye chinhu chakanaka chatinoita.
Heino gwaro remashoko rezvemari uye rekuverengera kune avo vasiri muteja wemari:
- Accruals . Mari inoshandiswa seyemari mune imwe nguva yekuenzanisa, asi isingabhadharwi nekuguma kwemakore iwayo.
- Kugoverwa . Nzira yekuparadzira mari kubva kune imwe nzvimbo yekutengesa kusvika kune dzimwe dzakawanda, inowanzoenderana nekushandiswa.
- Mari inoshandiswa . Mari yezvinhu zvakadai sezvivako nemakombiyuta, izvo zvinobhadharwa kwenguva yakareba kuti zviratidze hupenyu hwavo hunoshandiswa.
- Assets. Chinhu chipi nechipi chaiva nekambani ine mari yemari; kureva, zvakagadziriswa sezvivako, zvirimwa nemichina, uye motokari.
- Balance Sheet. Chiratidziro munguva yeavo vane zvayo mumakambani, uye zvipi zvayo nematokari zvinomiririra kukosha kwekambani. Iko balance sheet equation ndeyekuti: capital + madhora = zvinhu.
- Kuputsa-kunyange pfungwa. Pfungwa apo bhizinesi 'mari inowirirana nebhizimisi' mari.
- Budget forecast. Nhamba yemari yakarongedzerwa kupedza kupfuura nguva, kazhinji gore.
- Budget variance. Misiyano pakati pehuwandu hwemari uye mari chaiyo yekushandisa mari.
- Kudhura / kubhadhara kunobatsira . Chimiro chekuongorora chinoratidza kana, pane imwe nguva yakatarwa, zvikomborero zvekutsvaga kwekutsvaga, kana mukana webhizimisi mutsva, unopfuura kupfuura mari inosanganiswa.
- Kutarisana nehotera dzisina kufanira . Mari dzinoshandiswa zvakananga nekugadzira kwechigadzirwa. Nzira dzisinganzwisisiki haigone kusungirirwa zvakananga kune chimwe chigadzirwa.
- Mibairo yega yega (EPS). Chiratidzo chinowanzotariswa chekambani yemari yekambani - iyo yakaenzana nemari yakabatanidzwa nehuwandu hwezvikamu zvakakosha.
- Fixed assets . Assets iyo yakaoma kutendeukira kune mari. Somuenzaniso, zvivako, nemichina. Dzimwe nguva dzinodanwa mbeu yemiti.
- Gross margin . Chiyero chinoyera chikamu chekubatsira kwakakwana maererano nekutengesa mari.
- Gross profit . Nhepfenyuro yakasara pamusoro pekutevera zvose zvakananga michina yekudhura kana mari yezvinhu zvakatengeswa zvakabviswa kubva pamari.
- Hurdle rate. Mutengo wekudzoka pamari yekutsvaga mari inoda kuti purojekiti ive yakakosha. Izvo zvinowanzoita huwandu hwekudzoka kudarika izvo zvingave zvakagadzirwa nokuisa mari muhomwe yepamusoro kana kuenzanisa zvidhinha zvemari.
- Zvinhu zvisingaonekwi . Zvisizvo-zvigadzirwa zvisina hutengo hunoshandiswa, dzakadai sekunaka uye kodzero dzepfuma yekudzivirira.
- Inventory . Zvitengo kana zvigadzirwa bhizimusi riri kutengesa kutengesa. Ona mazano ekugadzira.
- Zvikwereti . Jedheni izwi rokuti bhizinesi rinobhadhara chii. Zvikwereti ndezvikwereti zvemazuva mazhinji zvechimiro chinoshandiswa kubhadhara bhizimisi uye madhora emakore mashomanana kana mari inokonzerwa nemigumisiro yezvokutengeserana kusvikira zvino.
- Net present value (NPV). Kukosha kwezvoupfumi kwekutsvaga kwekutsvaga, inoratidzwa nekubvisa mari yekutsvaga kubva pane kukosha kwemazuva ano emari inowanikwa mune ramangwana. Pamusana pekukosha kwemari yenguva, mari yekutsvaga mari inouya inofanira kuderedzwa kuitira kuti ienzaniswe zvakarurama mumadhora emazuva ano.
- Operating expenses . Mari dzinoshandiswa pakuita bhizinesi, somuenzaniso: kutarisira mushandi wemari, mari, kutengesa uye kutengesa mari, pamwe chete nedzimwe mari dzebhizimisi dzisingatauri zvakananga pakugadzira chigadzirwa.
- Pamusoro. Mari inenge isingakwanisi kuonekwa kune imwe yenhengo imwe chete yemabasa ekambani
- Payback period. Nguva yakareba inoda kubhadhara mari yekutengesa mari; nguva iyo inopera isati yatengeswa mari inoshandiswa pachayo.
- Zvibereko zvekugadzira . Zviratidzo zvakadai sokutengesa kwekutengesa-yega-mushandi kana zvikwata-zvakagadzirwa-kune-mushandi, izvo zvinopa chiyero chekushanda nesimba nekubudirira.
- Dzokera pane utsvaga (ROI). Nhamba yezvemari inotarisa mari inodzoka kubva kune imwe yekusimwa yakaenzana nemari yaro.
- Sunk cost. Pamberi pekutsvaga kwekugadzirisa izvo zvisingakwanisi kugadziriswa nezvisarudzo zvino Izvi hazvifanirwe kushandiswa muhuwandu hwekubatsira kweprojekti.
- Kukosha kwemari yemari. Nheyo iyo mari yakagamuchirwa nhasi inobatsira kupfuura dhora rakagamuchirwa pane imwe nguva mune ramangwana. Kunyange pasina migumisiro yekuwedzera, dhora rakagamuchirwa nhasi raizokosha zvakanyanya nokuti rinogona kuiswa mari pakarepo, kuwana mamwe mari.
- Variable cost . Mari dzinotengeswa maererano nekutengesa izwi; mienzaniso inosanganisira mari yezvinhu uye zvekutengesa mahofisi.
Updated 10/10/2015