Chinokosha chekubhadhara mari, kana ukasiya zvinyorwa zvisiri izvo, iko kubatana kwakabatana kwemapato maviri, rimwe rayo ibhangi kana sangano rezvekutengeserana. Chirongwa chakanaka chinoshanda nemutemo: avo vanobvumirana vanopedzisa kontrakiti, uye bhengi rinovimbisa kupera kwemari mune izvo zviitiko apo purogiramu yakananga kubva mutengesi isati yasvika.
Chii chiri kukonzera?
Kunyora ndeye basa rinoshandiswa rinobvumira ukama hwebhizimisi huri mukati memutemo. Kana munhu asinganzwisisi zvinetso zvebhangi, rubatsiro rwakadaro harunzwisisiki. Ndezvipi zvinangwa zvekutengesa - iri nyore, chikwereti chechikwereti chekudzidzira chikwereti chevakwereta chinosanganisira:
- bhengi bhengi pasina mari;
- kuongorora kwevatengi 'solvency;
- inshuwarisi yezvipingamupinyi zvinobatanidzwa nekuramba kwevatengi;
- kugadzirisa maakaiti anowanikwa.
Kubatanidzwa pamusana pekutengesa kunobvumira makambani ane mari shoma yekudzosera kuti varambe vachifamba kwenguva yakareba, iyo inofanirwa kuita basa rakanaka rebasa rose. Saka, nyaya yekusimbisa basa rekugadzira kana shandi iri kugadziriswa nehuwandu hwemari yega yekambani pachayo.
Kunyanya kushanda basa sei?
Chinokosha chekutengesa chiripo mubasa revatatu vanokwidza zvikwereti. Kuenzanirana kweumwe neumwe wavo kunotsanangurwa zvakajeka nemashoko echibvumirano:
- Iko kambani (kukorera) inopa maitirwo kana kutengesa zvinhu kune vatengi.
- Kambani inopa magwaro ekufungisisa kwebhangi rinoratidza kuvapo kwechikwereti kune vane chikwereti.
- Bhengi inobhadhara chikwereti chikuru chekambani.
- Bhizinesi nekambani inoita bvumirano iyo munhu ane chikwereti anodzorera mari zvakananga kubhangi pamwe nemari yakawedzera yakawedzerwa.
Chirongwa chakanaka chinoita kuti purogiramu isinganzwisisiki kana kutengeswa kwezvinhu kusvikira chikwereti chibhadharwe zvakakwana. Saka kambani ine uwandu hwenheyo hwemari, inopa hutano hwekuvandudzwa kwayo pamari yemari inopiwa kwairi kuregererwa kwenguva pfupi nechechipiri (bhangi).
Kuona uye kukanganisa - kusiyana
Kuona uye kukanganisa kunowedzera kune zvinodiwa nevatengi. Chirongwa, chinokubvumira kuti ubhadhara chikwereti chemhosva, inoshanda pasina zvikwereti zvemhiko. Kufa kunosanganisira kutengazve chikwereti kubva kune chikwereti uye kuripa. Kusiyana kwezvirongwa zvekukwezva munhu wechitatu ndeyekuti kukosha kunosiya kambani ine kodzero yekudzima chikwereti nenzira yakakodzera. Kusiyana kukuru pakati penzira dzakasiyana dzekuzadzisa chikwereti chemhosva:
- kukura kwechikwereti;
- ingozi dzinofungidzirwa;
- kubvumidzwa kubva kubhangi;
- iyo yekutumira.
Nguva iyo kushandiswa (kudzokorora kutengesa) kunotora mazuva anopfuura 180, asi mazwi ekugadzirisa anotarirwa nemakore. Chinhu chikuru chekutora chikamu chikamu chechikwereti, mushure mokubhadharwa (izvo zvinenge makumi matanhatu kubva muzana kubva muzana), iyo chikwereti chikwereti chakazara. Inhara yekutambira haina kuwedzera, asi kukwanisa kwekambani kukura kunonyanya kushanda uye kwakagadzikana.
Ko kudhinda kunopesana sei nezvikwereti?
Kakawanda vanhu vasingatarisi kutengesa mberi, vanovhiringidza rudzi urwu rwekubhadhara nekukweretesa. Zvakasiyana zvakasiyana mukugadzirisa kwekuita mari kunobatsira bhizimusi nematokari, asi vanozviita nenzira dzakasiyana. Kusiyana pakati pekutora uye chikwereti:
- Nzira dzokubhadhara chikwereti . Mari dzinotorwa pasi pebasa rebasa iri mubhangi dzinodzimwa zvakananga nemunhu anenge akwereta, asi mari yekugadzirisa inoumbwa kubva kune zvikwereti.
- Mitemo ye chikwereti chekubhadhara . Chikwerero chekodzero chine nguva yakanyatsotsanangurwa uye hazvibvi pane kukura kwemari yekambani. Kuita zvinhu mumamiriro akasiyana-siyana kunoenderana nekubhadhara kusinganzwisisiki munguva chaiyo.
- Zuva rekubhadhara chikwereti Pasi pechibvumirano chechikwereti, munhu ane chikwereti anoita chikamu chakakosha kwete mushure mechimwe chimwe chemwe mwedzi mumwe nomumwe, asi mari yekutengesa inozivikanwa musi wekubhadhara chikwereti.
- Kuitwa kwechibvumirano . Kuti uwane chikwereti, munhu wega kana munhu anoda zvinyorwa, izvo zvingave zvakaoma zvikuru kuunganidza. Kushandisa inoshandisa zvinyorwa zvinyorwa - mavoti kana cheki.
- Kufarira . Komisheni yekutengesa yakanyatsobatanidzwa mumutengo wekutengesa, asi hapana chikwereti chido.
- Zvimwe zvevhisi . Bhengi rakagadzira chibvumirano chezvikwereti kune bhizimisi harisi kupa maitiro asina kuiswa muhomwe yakawanda. Zvirongwa zvekuzarura nekuvhara zvinyorwa zvinowedzera sezvinodiwa.
Mhando imwe neimwe yakasiyana yemari yebhangi yebhangi ine zvinyorwa zvayo, zvinobatsira uye zvisingabatsiri, asi pamamiriro ezvinhu akabuda nechikwereti chikuru chebhizimusi, kugadzirisa ndiyo inonyanya kushandiswa kune chikwereti chisingabatsiri. Zvinangwa zvekutengesa zvakajeka - kureruka matambudziko emari yemutengi, asi pasina kurasikirwa kune anokweretesa (mari yebhizimisi).
Kufungidzira - zvinowedzera uye zvinotyisa
Mazuva ano kunyora ndeye nzira yose yekugadzirisa zvikwereti pasina kukanganisa kugadzirwa kwezvino. Mashoko ekubhadharwa kwechikwereti nebhangi angave akasiyana, uye zvikwereti zvekubhadhara mari kwakadaro hazvirevi nguva dzose. Chimwe nechibvumirano chakagadzirwa nesangano rebhangi rine zvigaro uye zvikanganiso zvakakura, izvo zvinofanira kuzivikanwa pachine nguva.
Factoring Benefits
Kubatsira kwekutengesa, kunowanikwa kumakambani ose eupfumi kana munhu mumwe nomumwe, kuumba mamiriro ezvinhu akanaka ekubhadharwa kwemashure. Mukuwedzera, basa rakashandura kuitora rinogona kubuda mumatambudziko kana matambudziko emari. Kunyoresa kwebasa nevane chikwereti ndeimwe kusinganzwisisiki kune mamwe mabasa akafanana.
Factoring - cons
Kukanganisa kwebasa, asi rinobudirira basa rebhangi, rinosanganisira mazwi akaoma echibvumirano. Mitero isingabatsiri, uye chikwata chapamusoro chekuda "chaizvoizvo" anodya "mari yebhizimisi kubva kuwanikwa kwezvinhu. Kuvhiringidzika kwekutengesa kuri muzvinyorwa zvakaoma uye kugadzirisa kubhengi. Basa rekubhadhara chikwereti kumunhu ane chikwereti hazvirevi kutengesa kwekanguva imwechete, uye nhamba shoma yekubhadhara inosvika 10.
Mhando dzekutora uye maitiro avo
Mhando dzekutengesa, izvo zvakazviratidza pachavo senzira dzinobhadhara dzokubhadhara chikwereti chakatarwa chekambani:
- kubhadhara mari;
- kuvhura uye kupfiga zvinyorwa pasina mari;
- mari yekubhadhara kubhadhara chikwereti chakazaruka uye chakavharwa (regressive factoring);
- kudzokera shure kutaura nekodzero yekudzoka uye pasina iyo;
- mabasa epamba uye kumarudzi ose.
Pakugumisa chibvumirano chekutengesa (kuzarura uye kuvhara zvinyorwa), mutengesi wezvinhu zvakaderera nebhangi (mari yekambani) kodzero yekuwana maakisi ezvino uye kuripa. Saka bhangi rinotora zvenguva pfupi kubhadhara kusimbiswa kwekambani, kuripa chimwe chikamu chemari yemangwana rekukweretesa.