Kutarisira nguva - kugadzirisa mashandisirwo enguva (zvese basa uye nguva yemunhu) yezuva nevhiki kuti tive nenguva yekuita zvinhu zvese zvakakosha. Kazhinji mumadhipatimendi ebhizinesi, pachinzvimbo che "nguva yekutarisira", vanotaura nezvenguva yekutarisira (TM). TM ndeye accounting uye kuronga kwekushanda kwenguva.
Hupenyu hutongi (hwehupenyu hwakazara, uye kwete chete nguva yezuva nevhiki) inobatwa neHupenyu Management.