Mugumo wekugadzirisa mari yezvemari ndeyekodzero yakakwana yemotokari idzi dzekutsvaga uye basa rakakodzera rekutsvaga mari kune avo varo. Izvi ndizvo zvinoshushikana zvikuru nevakuru vezvemari, vatungamiri uye maseriki emabasa emakambani ehurumende.
Nhengo dzeMutual Funds Accounting
Inosanganisira zvinhu zvakasiyana-siyana zvemashoko, izvo zvinogona kuitwa nevari mumba-kana kushandiswa kune vamwe vanopa, semabhengi ekuchengetedza:
- Kuverenga kukosha kwehuwandu hwekutsvaga mari yako zuva rega rega. Ona kukurukurirana kwematare yeasset value (NAV) pasi apa.
- Kutarisira uye kutora zvose mari, zvakadai sezvikamu uye chikwereti.
- Kuwedzera zvakakwana kufarira kune zvikwereti uye zvimwe zvakachengetwa zvakachengetwa zvakachengetwa mubato rekutsvaga mari.
- Zvakanaka kubvisa zvinyorwa kana kuti premium pazvisungo zvekutengesa. Ona tsananguro yakazara pasi apa.
- Kunyora zvese zvakachengetedzwa zvekutengeserana, zvakadai sokutenga uye kutengesa kwemajeri emapatotiyiti.
- Kunyora zvose zvakagadziriswa kubudirira, zvose zvenguva pfupi uye kwenguva refu, izvo zvinoguma kubva kuvhudziro dzekutengesa mune mari.
- Kunyora zvose zvinowanikwa uye zvikwereti zvemari nekuda kwekutenga uye kuregererwa kwezvikamu kubva kune vatengesi.
- Kuchengeta zvinyorwa zvezvikamu zvazvo, nekutengeserana kwakaitwa, nemugove wega wega muhomwe.
- Kuchengeta kuparadzirwa kwemari uye mari yakawanda inowanikwa kune vagovani vemari muhomwe.
Mune zvakanakisisa mutual funds accounting departments, mabasa aya achave akawandisa. Zvisinei, zvimwe zvinyorwa zvinyorwa, kuongorora, nekugadzirisa zvinogona kudiwa.
Net Asset Value
Kazhinji kacho akafukidzirwa NAV, ihwo huwandu hunokosha hwehutano hwekugadzirisa hupfumi huwandu huwandu nehuwandu hwezvikamu zvadzo zvakasarudzwa. Gungano rehurongwa ndeyekuverenga NAV pamagumo ezuva rimwe nerimwe rekutengeserana, zvichienderana nekuvhara kwekutengesa kwezvivimbiso zvakachengetwa mairi. NAV inotorawo nhoroondo yemamwe mabasa ari pamusoro apa.
Mirairo yekutenga kana kutengesa zvikamu zvehurumende yekutengeserana inourawa paNV yokuvhara kwezuva kana ichingogamuchirwa musati misika isati yaswedera. Kana zvisingaiti, ivo vanourawa pavhavha yekuvhara kwezuva rinotevera rekutengeserana.
Bond Amortization
Kana zvikwangwani zvatengwa pamutengo wekutsvaga kana purogiramu kusvika kuhuwandu hwavo (kureva, pamutengo wakaderera kana wakakwirira kudarika kukosha kwepamusoro kuchadzorerwa kumudzimai achiichengetedza apo hutano huri kukura), musiyano pakati pemutengo wekutenga uye par kukosha kwakanyorwa panguva yakareba sechigadziriswa kune chikwereti chemari inogadzirwa nechisungo.
Mari inowanikwa mubereko inowanikwa pachibvumirano chakatengwa pachinotora zvichange chakakwirira kudarika chaicho chibhadharo chawakagamuchira.
Pazvisungo zvakatengwa pamutambo, zvichava zvishoma. Iyo mambure ndeyekuti chero kutyora kana premium pakutenga bhandi inobatwa kusvika mukukura hakuzozivikanwi sekuwana mari kana kurasikirwa, asi panzvimbo yekugadziriswa kune mari inowanikwa. Kubhadhara mari kunobatanidzwa zuva rega rega nemari pamwe chete.
Case Study
Izvi zvakare muenzaniso wakanaka wemhando dzezvibvumirano zvinosangana nazvo mumunda wekushandisa mazano. Bhengi rekuchengetedza mabhengi rakapa mutual fund accounting accounting services kumakambani ehurumende akamboshandisa iyo kuchengetedza kuchengetedza. Mutual funds accounting, muchirevo ichi, zvikurukuru yaibatanidzwa mukuverenga kwezuva rese yekutengesa kwenyika (NAV). Bhizinesi pamwe nemari yechipatimendi chevashandi vakanga vasina kugutsikana nekutora nguva uye kukwana kweAV calculation zviri kuitwa.
Bhizinesi rakabatana neboka revadzidzisi kubva kuBig Four Four public accounting kuti vaongorore nzira mukati memari yezvemari yebazi rehurumende uye kuti varatidze shanduko yekuvandudza iyo. Dare rekutsvaga kubva kuBig Four rakagadzirirwa mazuva akawanda richicherechedza kuti mari yehurumende yekugadzirisa zvemari yakaita sei, kuburikidza nekudzikisa vashandi vayo sezvavanoita mabasa avo ezuva nezuva. Vadzidzisi vakabvunzurudza vashandi nevatungamiriri vavo, kuti vanzwisise zviri nani maonero avanoona mabasa avo, uye kuti vaongorore kuti vaiziva sei nezvemari yekugadzirisa inyanzvi yemari.
Dare rekutsvaga rakagadzira zvinyorwa zvakasiyana-siyana zvemitambo muDhipatimendi ndokukurukurirana izvi nehutungamiri, zvichiratidza kuti maitiro emabasa angavandudzwa sei. Vadzidzisi vatiwo vakagadziridza kugadziriswa. Mushure mekutambira kugamuchirwa kubva kubhengi, vatariri vakatsvaga vatengesi vepurogiramu vaiva nemapakiti akafanirwa nemamiriro ebhengi. Ivo vakabva vaona imwe iyo yaida kugadzirisa zvirongwa zvayo zviripo kuti zvizadzise zvido zvaidiwa kuitira mamiriro ekunze ebhengi uye kusanganiswa kwevatengi.
Zvadaro, vanyori vakagadzira izvi zvakanyatsorondedzerwa, uye vakanyatsoongorora shanduro sezvo gwaro rimwe nerimwe rakapedzwa, kuva nechokwadi chokuti kuverenga kwaitwa zvakanaka, uye urongwa hwaive hwakasimba uye hunovimbika. Kushandiswa kwekushandiswa kwechigadziro chinotora mwedzi inoverengeka uye kunoda kutarisirwa zvakanyanya kune tsanangudzo.
Apo urongwa hwacho hwakaguma hwapedzwa kune zvinyorwa, boka rekutsvaga rakatarisa kuiswa kwayo nekugadzirisa, uye rakatungamirira kurovedzwa kwevashandi, kusara pa-site kusvikira bhengi ichinetseka kuti nzira itsva idzi dzaishanda zvakanaka. Muzvose, chirongwa chacho chakanga chakanyatsoitika gore rimwechete, neboka revatungamiri vatatu pa-site pabhangi zuva rega rega.