Formula rau kev suav cov turnover thiab piv txwv

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2024-01-17 18:53

Ib qho ntawm cov cim qhia uas qhia txog kev ua haujlwm ntawm lub tuam txhab kev muag khoom yog kev hloov pauv. Nws yog xam nyob rau hauv cov nqi muag. Kev soj ntsuam ntawm qhov kev hloov pauv muab kev ntsuam xyuas ntawm cov txiaj ntsig zoo thiab qhov ntsuas ntau ntawm kev ua haujlwm nyob rau lub sijhawm tam sim no. Kev siv tau ntawm kev suav rau lub sijhawm yav tom ntej yog nyob ntawm cov lus xaus. Cia peb xav paub ntau ntxiv txog cov txheej txheem rau kev suav cov turnover.

khoom lag luam

Txhua yam uas muaj nyob hauv Tshuag yog cov cuab tam tam sim no ntawm lub koom haum. Qhov no yog cov nyiaj khov khov. Kev txheeb xyuas cov khoom lag luam tau ua tiav kom nkag siab tias nws yuav siv sijhawm ntev npaum li cas los hloov cov khoom rau hauv nyiaj ntsuab.

Qhov muaj cov khoom sib npaug ntawm ib sab tes yog qhov zoo dua. Tab sis txawm tias thaum lawv khaws cia, kev muag khoom poob qis, lub koom haum tseem yuav tau them se ntawm cov khoom muag. Hauv cov xwm txheej zoo li no, peb hais txog kev poob qis. Nyob rau tib lub sijhawm, kev kub ceev ntawm kev muag khoom tsis yog ib txwm muaj txiaj ntsig zoo. Nrog kev loj hlobturnover, muaj kev pheej hmoo tias tus neeg siv khoom yuav tsis pom cov khoom zoo thiab tig mus rau lwm tus neeg muag khoom. Txhawm rau nrhiav qhov chaw qab zib, koj yuav tsum muaj peev xwm txheeb xyuas thiab npaj cov khoom muag khoom muag.

Cov ntsiab lus

Ib yam khoom yog ib yam khoom uas yuav thiab muag. Cov pawg no kuj suav nrog cov kev pabcuam yog tias lawv cov nqi them los ntawm tus neeg yuav khoom (ntim, xa khoom, them nyiaj rau kev pabcuam kev sib txuas lus, thiab lwm yam).

Cov Khoom Muag yog ib daim ntawv teev cov khoom muaj muag. Rau cov khw muag khoom thiab cov khw muag khoom, cov khoom muag yog cov khoom ntawm cov txee, thiab cov khoom hauv Tshuag raug xa thiab khaws cia.

Cov khoom lag luam tseem suav nrog cov khoom tseem nyob hauv kev thauj mus los, hauv Tshuag, lossis ntawm cov khoom tau txais. Hauv qhov kawg, cov tswv cuab tseem nyob nrog tus neeg muag khoom kom txog thaum cov khoom raug them rau. Raws li txoj cai, nws tuaj yeem xa mus rau nws lub tsev khaws khoom. Thaum xam qhov kev hloov pauv, tsuas yog cov khoom lag luam uas muaj nyob hauv Tshuag yog suav nrog.

Kev hloov pauv yog qhov ntim ntawm kev muag khoom hauv cov nqe lus nyiaj txiag, suav rau qee lub sijhawm. Tom ntej no, lub algorithm uas tus turnover yog xam, cov mis laij lej yuav piav.

Example 1

Koj yuav tsum xam qhov nruab nrab cov khoom muag rau rau lub hlis, raws li cov ntaub ntawv hauv lub rooj.

Muaj	Cov khoom muag, RUB txhiab
Lub Ib Hlis	45880
Lub Ob Hlis	40667
March	39787
April	56556
maj	56778
June	39110
tag nrho	278778

Cov khoom muag nruab nrab:

Тз avg=278778 (6-1)=55755, 6 txhiab rubles.

Koj tuaj yeem suav cov nyiaj seem nruab nrab:

Osr'=(Sib npaug ntawm qhov pib + Qhov kawg ntawm qhov kawg) / 2=(45880 + 39110) / 2=42495 txhiab rubles.

Kev hloov pauv thiab yuav suav li cas

Ib lub tuam txhab lub peev txheej yog nyob ntawm tus nqi uas cov nyiaj tau nqis peev hauv cov khoom muag tau hloov mus ua nyiaj ntsuab. Txhawm rau txiav txim siab qhov nyiaj tau los ntawm cov khoom lag luam, qhov kev hloov pauv tau siv. Nws raug xam raws li qhov sib txawv (tus nqi, qhov ntau), lub sijhawm (hli, xyoo), rau ib qho khoom lossis tag nrho qeb.

Muaj ntau hom kev hloov pauv:

• kev hloov pauv ntawm txhua yam khoom hauv ib qho kev ntsuas ntau (khoom, ntim, hnyav, thiab lwm yam);
• khoom lag luam los ntawm tus nqi;
• tag nrho cov khoom xa tuaj rau hauv cov ntsiab lus ntau;
• tag nrho cov khoom lag luam tig los ntawm tus nqi.

Hauv kev xyaum, cov qauv hauv qab no feem ntau siv los txiav txim siab txog kev siv cov khoom muag:

1) Cov qauv classic rau kev suav nyiaj:

T=(Cov khoom seem seem thaum pib ntawm lub sijhawm) / (Kev muag ntim rau lub hli)

2)Qhov nruab nrab turnover (muab mis rau xyoo, quarter, ib nrab xyoo):

Тз av=(ТЗ1+…+T3n) / (n-1)

3) Lub sijhawm hloov pauv:

VOD hnub=(Qhov nruab nrab turnoverCov hnub hauv lub sijhawm) / Muag ntim rau lub sijhawm

qhov ntsuas no suav cov hnub nws yuav siv los muag cov khoom muag.

4) Lub sijhawm hloov pauv:

Vr=Tus naj npawb hnub / VD hnub=Muag ntim rau lub sijhawm / Qhov nruab nrab turnover

Qhov coefficient no qhia tias muaj pes tsawg qhov kev hloov pauv ntawm cov khoom lag luam ua rau lub sijhawm tshuaj xyuas.

Qhov kev hloov pauv ntau dua, qhov ua tau zoo ntawm lub koom haum cov dej num, qhov kev xav tau qis dua, thiab qhov chaw ruaj khov ntawm kev lag luam.

5) Tshuag theem:

Uz=(Cov khoom xa tuaj tom kawg ntawm lub sijhawmTus lej ntawm hnub) / Hloov pauv rau lub sijhawm

Cov khoom lag luam qib qhia txog kev ruaj ntseg ntawm lub tuam txhab nrog cov khoom ntawm ib hnub twg. Nws qhia tias pes tsawg hnub ntawm kev lag luam lub koom haum yuav muaj cov khoom muag txaus.

Ntse

Tus qauv rau kev xam cov nyiaj rov qab thiab lwm yam ntsuas uas tau hais los saum toj no yog siv raws li hauv qab no:

• Yog tias ib lub koom haum tsis muaj cov khoom muag, ces tsis muaj qhov taw tes rau kev suav nyiaj txiag.
• Kev muag khoom muag, cov qauv kev suav uas yuav qhia hauv qab no, yuav raug txiav txim tsis raug yog tias nws suav nrog cov khoom xa tuaj. Piv txwv li, ib lub tuam txhab yeej qhov kev sib tw los muab cov khoom siv rau lub khw muag khoom. Raws li qhov kev txiav txim no, ib pawg loj ntawm cov khoom siv huv huv tau xa tuaj. Cov khoom no yuav tsum tsis txhob suav nrog hauv kev suav nyiaj.
• Kev suav suav nrog cov khoom nyob, uas yog, cov khoom tuaj txog ntawm lub tsev khaws khoom tau muag, thiab cov uas muaj qhov sib npaug, tab sis tsis muaj txav.
• Cov khoom lag luam yog suav nrog tus nqi yuav khoom nkaus xwb.

Example 2

Cov xwm txheej rau kev suav tau nthuav tawm hauv lub rooj.

Muaj	Sold, pcs	Nyob, daim
Lub Ib Hlis	334	455
Lub Ob Hlis	317	412
March	298	388
April	250	235
maj	221	256
June	281	243
TOTAL	1701
Cov khoom muag nruab nrab		328

Txhim lub sijhawm hloov pauv hauv hnub. Hauv lub sijhawm txheeb xyuas 180 hnub. Lub sijhawm no, 1701 yam khoom raug muag, thiab qhov nyiaj tshuav ib hlis twg yog 328 yam khoom:

OBdn=(328180)/1701=34, 71 hnub

Yog, txij li lub sijhawm cov khoom tuaj txog ntawm lub tsev khaws khoom kom txog thaum lawv muag, nws yuav siv qhov nruab nrab35 hnub.

Xaiv qhov kev hloov pauv hauv lub sijhawm:

RO times=180 / 34, 71=1701 / 328=5, 19 zaug.

Rau ib nrab xyoo, cov khoom lag luam hloov pauv nruab nrab 5 zaug.

Qhia cov qib Tshuag:

Uz=(243180) / 1701=25, 71.

Lub koom haum muaj khoom txaus rau 26 hnub ua haujlwm.

Purpose

Cov khoom lag luam xa khoom tau txheeb xyuas kom pom cov haujlwm uas cov khoom lag luam-nyiaj-cov khoom lag luam muaj qis heev thiab txiav txim siab raws li. Nws tsis muaj txiaj ntsig los txheeb xyuas cov khoom ntawm ntau pawg hauv txoj kev no. Piv txwv li, hauv khw muag khoom noj, ib lub raj mis cognac yuav raug muag ntawm tus nqi nrawm dua li lub ncuav. Tab sis qhov no tsis txhais hais tias lub khob cij yuav tsum raug cais tawm ntawm cov khoom sib txawv. Nws tsuas yog tsis tsim nyog los txheeb xyuas ob pawg ntawm txoj kev no.

Sib piv cov khoom lag luam hauv qab no hauv tib qeb: qhob cij nrog lwm cov khoom bakery, thiab cognac nrog cov dej cawv siab. Tsuas yog nyob rau hauv cov ntaub ntawv no nws muaj peev xwm kos cov lus xaus txog kev siv ntawm turnover ntawm ib yam khoom.

Kev tshuaj xyuas kev muag khoom zoo sib piv nrog rau lub sijhawm dhau los yuav tso cai rau peb txiav txim siab tias qhov kev thov tau hloov pauv. Yog hais tias thaum lub sij hawm soj ntsuam cov turnover piv tau txo, ces muaj ib tug overstocking ntawm lub warehouse. Yog tias qhov ntsuas tau loj hlob thiab, ntxiv rau, ntawm qhov nrawm nrawm, peb tab tom tham txog kev ua haujlwm "los ntawm lub log". Nyob rau hauv tej yam kev mob ntawm cov khoom tsis txaus, warehouse stocks yuav xoom. Hauv qhov no, cov khoom lag luam tuaj yeem suav tau hauv cov xuab moos.

Yogcov khoom raws caij nyoog tau sau nyob rau hauv lub warehouse, uas muaj tsawg thov, ces nws yuav nyuaj rau ua tiav turnover. Koj yuav tsum tau yuav ntau yam khoom tsis tshua muaj, uas yuav cuam tshuam rau lawv cov peev txheej. Yog li ntawd, txhua qhov kev suav yuav tsis raug.

Nws tseem ceeb heev rau kev txheeb xyuas cov nqe lus ntawm kev xa khoom. Yog hais tias ib lub koom haum yuav khoom ntawm nws tus kheej, ces kev xam ntawm turnover yuav qhia tau hais tias. Yog tias cov khoom raug yuav ntawm credit, ces qhov kev hloov pauv qis tsis yog qhov tseem ceeb rau lub tuam txhab. Qhov tseem ceeb tshaj plaws yog tias lub sijhawm them rov qab tsis pub dhau qhov ntsuas tus nqi ntawm tus coefficient.

hom kev lag luam

Txhua yam raws li tus nqi tau muab faib rau hauv khw muag khoom thiab muag, qhov kev hloov pauv tau muab faib ua ob hom zoo sib xws. Hauv thawj kis, peb tab tom tham txog kev muag khoom rau nyiaj ntsuab lossis ntawm tus nqi qauv, thiab qhov thib ob, kev muag khoom los ntawm kev xa nyiaj hauv tuam txhab lossis ntawm cov nqi lag luam wholesale.

Methods

Hauv kev xyaum, cov txheej txheem hauv qab no ntawm kev xam cov nyiaj tau los yog siv:

• Raws li kev noj cov khoom los ntawm cov neeg nyob hauv ib cheeb tsam.
• Raws li kev muag khoom thiab nqi nruab nrab nqi.
• Raws li qhov tseeb hloov pauv ntawm lub koom haum (tus qauv nrov tshaj plaws).

Cov ntaub ntawv rau kev suav yog muab los ntawm kev suav nyiaj thiab kev qhia txog kev txheeb cais.

Dynamics

Cov qauv hauv qab no rau kev suav cov kev hloov pauv qhia qhov hloov pauv ntawm qhov ntsuas ntawm tus nqi tam sim no:

D=(Fact of turnover of the current year / Fact of turnover of the last year)100%

Lub zog ntawm kev hloov pauv hauv cov nqi sib piv yog txiav txim siab los ntawm cov qauv hauv qab no:

D con=(Factturnover in comparable price / Qhov tseeb ntawm xyoo tas los lub turnover)100%.

Example 3

Yuav tsum tau suav cov kev hloov pauv hloov pauv thiab feem pua ntawm cov phiaj xwm muag. Cov ntaub ntawv muaj:

- Kev hloov pauv hauv 2015 - 2.6 lab rubles

- Kev muag khoom rau xyoo 2016 - 2.9 lab rubles- Kev hloov pauv hauv 2016 - 3 lab rubles

Kev daws:

- Txiav txim siab qhov feem pua ntawm cov phiaj xwm muag: (3/2, 8)100=107%.- Xam cov nqi hloov pauv tam sim no: (3/2, 6)100=115%.

Price index

Yog tias tus nqi tau hloov pauv thaum lub sijhawm kawm, ces koj yuav tsum xub ntsuas lawv qhov ntsuas. Tus nqi ntawm qhov ntsuas no nce nyob rau hauv kev cuam tshuam ntawm cov txheej txheem nyiaj txiag ntawm lub teb chaws kev lag luam. Cov coefficient qhia tau hais tias qhov kev hloov pauv ntawm tus nqi ntawm qee cov khoom hauv ib lub sijhawm. Nqe index formula:

Itz.=C new/C qub

Cov qauv no feem ntau yog siv los ntawm cov neeg lis haujlwm txheeb xyuas los txheeb xyuas cov qib ntawm cov nqi rau qee yam ntawm cov khoom. Piv txwv li, lub ntim ntawm cov khoom muag nyob rau hauv 2014 yog 100 txhiab rubles, thiab nyob rau hauv 2016 - 115 txhiab rubles. Xam tus nqi ntsuas:

Itz=115 / 100=1, 15, uas yog, tus nqi tau nce 15% hauv lub xyoo.

Tsuas yog tom qab cov kauj ruam no, cov qauv rau kev suav cov nyiaj rov qab hauv cov nqi sib piv yog siv:

Fact=(Kev hloov pauv ntawm tus nqi tam sim no / Kev hloov pauv xyoo tas los)100%.

Example 4

Hauv xyoo 2015, kev hloov pauv ntawm lub tuam txhab muaj txog 20 lab rubles, thiab hauv 2016 - 24 lab rubles. Thaum lub sijhawm tshaj tawm, tus nqi nce 40%. Xav tauxam cov kev hloov pauv uas siv cov qauv qhia ua ntej.

Txiav txim siab qhov kev lag luam wholesale ntawm tus nqi tam sim no. Kev suav cov mis:

Тт=24/20100=120% - pauv pauv tau nce 20% tshaj xyoo tam sim no.

Xaiv tus nqi ntsuas: 140% / 100%=1, 4.

Txiav txim siab qhov kev hloov pauv hauv cov nqi sib piv: 24/1, 4=17 lab rubles.

Formula rau xam turnover hauv dynamics: 17/20100=85%.

Xaiv ntawm qhov kev hloov pauv tau pom tias qhov kev loj hlob tsuas yog tshwm sim vim qhov nce ntawm cov nqi. Yog tias lawv tsis tau hloov pauv, kev lag luam kev lag luam yuav poob los ntawm 17 lab rubles. (los ntawm 15%). Qhov ntawd yog, muaj kev nce nqi, tsis yog cov khoom muag.

piv txwv 5

Cov ntaub ntawv pib ua kom tiav cov haujlwm tau nthuav tawm hauv cov lus hauv qab no.

	Kev lag luam pauv rau xyoo 2015, txhiab rubles	2016
		Huab cua, RUB txhiab	Fact. turnover, txhiab rubles.
				tag nrho	4560	5300	5480
				I quarter	1000	1250	1260
QII	1300	1290	1370
QIII	1100	1240	1210
IV kV	1158	1519	1640

Tam sim no koj yuav tsum txiav txim siab qhov kev hloov pauv rau xyoo tam sim no ntawm tus nqi ntawm lub sijhawm dhau los.

Ua ntej, cia peb txiav txim siab qhov feem pua ntawm cov phiaj xwm muag tau ua tiav: 5480 / 5300100=103.4%.

Tam sim no koj yuav tsum txiav txim siab qhov kev hloov pauv hloov pauv hauv feem pua piv rau xyoo 2015: 5480/4650100=120%.

	Kev lag luam pauv rau xyoo 2015, txhiab rubles	2016
		Huab cua, RUB txhiab	Fact. turnover, txhiab rubles.	Kev ua tiav, %	Nyob rau xyoo tas los, %
tag nrho	4560,00	5300,00	5480, 00	103, 4	120
I quarter	1000,00	1250,00	1260,00	100, 8	125
QII	1300,00	1290,00	1370,00	106, 2	105
QIII	1100,00	1240,00	1210,00	97, 6	109
QIV	1158,00	1519,00	1640,00	107, 9	141

Raws li qhov tshwm sim ntawm kev tshaj li kev muag khoom hauv xyoo 2016, lub tuam txhab muag cov khoom muaj nqis 180 txhiab rubles. ntau. Hauv lub xyoo, qhov muag ntim tau nce 920 txhiab rubles.

Txoj kev suav ntawm cov khw muag khoom muag los ntawm peb lub hlis twg tso cai rau koj los txiav txim siab qhov sib xws ntawm kev muag khoom, txhawm rau txheeb xyuas qhov kev txaus siab ntawm kev thov. Tsis tas li ntawd, nws tseem tsim nyog txheeb xyuas kev muag khoom los ntawm lub hlis txhawm rau txheeb xyuas cov cim qhia ntawm kev xav tau qis dua.

Retail turnover formula

Kev tshuaj xyuas tus nqi hloov pauv los ntawm pawg khoom muag muab rau kev ntsuas ntau thiab nqi ntawm tus kheej cov khoom, txiav txim siab qhov kev hloov pauv ntawm lawv qhov kev hloov pauv. Cov txiaj ntsig ntawm txoj kev tshawb fawb no yog siv los kawm txog kev sib txuas lus ntawm cov khoom siv rau kev thov thiab cuam tshuam rau kev tsim cov xaj.

Kev tsom xam ntawm kev hloov pauv yog raws li cov ntaub ntawv qhia peb lub hlis twg thiab ib xyoos. Raws li cov txiaj ntsig ntawm kev txheeb xyuas, nws muaj peev xwm tsim cov laj thawj vim li cas qhov kev hloov pauv tau hloov pauv. Cov mis rau xam qhov nyiaj tshuav yog muab hauv qab no:

Zn + Nt + Pr \u003d R + C + B + U + Zk, qhov twg

Zn (k) - stocks thaum pib (kawg) ntawm lub sijhawm npaj;

Nt - khoom pub dawb;

Pr - tuaj txog ntawm cov khoom;

R - muag khoom los ntawm pawg cais;

C - pov tseg cov khoom;

B - ntuj poob;U – markdown.

Koj tuaj yeem txiav txim siab qib ntawm kev cuam tshuam ntawm daim ntawv qhia nyiaj tshuav los ntawm kev suav qhov sib txawv ntawm qhov kev npaj thiab qhov ntsuas qhov tseeb, lossis siv txoj kev hloov saw hlau. Nyob rau theem tom ntej, lub khw muag khoom turnover, cov qauv kev suavuas tau nthuav tawm saum toj no, tau txheeb xyuas cov kev hloov pauv raws li kev txhim kho kev ua haujlwm ntawm kev ua haujlwm, kev nce hauv cov neeg ua haujlwm thiab kev ua haujlwm ntawm kev siv cov cuab yeej ruaj khov. Kev tshuaj xyuas xaus nrog lub ntsiab lus ntawm kev muag khoom muag thiab kev hloov pauv hauv cov qauv ntawm cov khoom.