I share capital usebenza amafa. Kwesilinganiselo Formula

Ukusebenza dolobha libhekisela kuyingxenye ebalulekile impahla noma iyiphi ibhizinisi. Kolunye umjikelezo zokukhiqiza kulezi ziyashintsha ngokuphelele Inkulumo Ngaphandle kwezinto zalo ezibonakalayo ngesimo imali. Ngakho-ke zibizwa ngokuthi ingxenye mobile impahla.

I share kwempahla samanje izimpahla Imininingwane esilawulwa njalo amasevisi kohlaziyo. Ukungabi futhi babutha la imithombo ngokulinganayo embi imiphumela inkampani. Uma inani capital ukusebenza zanqwabelana, izinga inzuzo. Ngenxa yalokhu, i-inzuzo incipha.

Ukuntuleka kokukhulumisana mobile ephelezelwa Ukuphumula, eshayisa phakathi umjikelezo ukukhiqiza. It Ubuye nomthelela omubi Imiphumela yezimali. Ngakho-ke, amazinga kanye izindlela imitsetfo yekuhlatiya amafa ejikelezayo, tibukisiswe.

Mobility ezikhanyisayo izimali

izinsiza yamanje lenkampani aqukethe esitokisini, izinto, ukutshalwa kwezimali yesikhathi esifushane neyezinto ama-akhawunti atholakalayo. Ziyakwazi inqubo ukukhiqizwa kwemikhiqizo isiqediwe futhi ziyasetshenziswa esikhathini yokusebenza. Umjikelezo iphela uma imali abayithola phinda akhawunti yenhlangano.

I share capital usebenza amafa ngaphansi kweso kungaqedwa kwezinkonzo ezingokwezimali. Ngaphandle kweqiniso lokuthi izinga inzuzo incike inani yenzuzo yenkampani, lezi zinsiza yakha isilinganiso utshalomali lenkampani.

Iqiniso lokuthi mhlaba esheshayo zingaphendulwa zibe yizindawo yokuhlanganela imali. Ngakho, izinsiza mobile esiningi anawo wenkampani, ngokushesha uzokwazi ukukhokha, uma kunesidingo, kanye nabantu abakweletwayo. Ngakho-ke, lezi zimali ngokuthi uketshezi.

Umqondo zezimali

Ukutholakala kokusebenza imali ifaniswe noma enkulu kunemicebo nezikweletu zamanje wenkampani, iqinisekisa ukubuya izimali loan ngesikhathi (kuze kuphele isikhathi ezisebenza).

Umqondo zezimali ugxile izincazelo eziningi. Yena, ekuqaleni, kwenza kube nokwenzeka ukuba benze ngokushesha ukuvela izinkinga zezimali. Okwesibili, zezimali kungandisa inani balance sheet, ngokulandelana, ukwandisa yokuthengisa. Okwesithathu, ke uqinisekisa ukubuya ngesikhathi esifanele izikweletu zesikhashana.

zezimali Esanele komhiaba kuvula amathuba ibhizinisi ezintsha nezinzuzo. Kusho ukulawula ngokuphelele ekuphathweni kwempahla yazo, kanye nokusimama kwezimali.

Uma lesi sibalo ilungile, kusho ukuphathwa kwenkampani ngobuciko uphatha impahla ayiphathisiwe.

zezimali enganele

Ukuntuleka kokukhulumisana ukusebenza dolobha share emafeni kuholela eziningi izinkinga. Eyokuqala ukuba ukukhiqizwa abathintekayo. Ukungabi izinto zokusetshenziswa avele yokugcina ukukhiqizwa umkhiqizo rate. Phakathi deceleration inqubo umjikelezo kunciphisa inani inzuzo.

Ngaphezu kwalokho, ukungabi impahla ibe yimali esikhathini isakhiwo lwemali ibhalansi kuholela ukulahlekelwa esinqunyiwe noma ephelele bazimele ngokwezimali. Ngezinye izikhathi inkampani angase abhekane ngisho ezikweletini.

Ababolekisi futhi awukwazi ukuthola imali yabo futhi isithakazelo ngesikhathi. Lokhu kwehlisa sohlelo utshalomali ukukhanga inkampani. Uneziqu ukusebenza izimo ezinzima kakhulu. Ngakho-ke, isabelo imithombo zamanje kanye zezimali akumelwe sikhohlwe inkampani service zezimali.

ifomula

Ukuze ukuqonde lokho zezimali, formula ozokwethulwa lapha, kubalulekile ukuba sicabangele logic kwekhompyutha. Luhilela ngokucabangela yonke imali izimpahla zamanje, kanye nokwakheka kwawo. Jikelele (noma lamanje) zezimali ibalwa kanje:

Kr = OA / CO, lapho i-OA - lemali isilinganiso ingxenye ezase nezimpahla, CO - short-term ubhale izinkinga ezihilelekile.

Idatha ye-kokuhlaziywa ifomu azithathe № accounting 1 - ibhalansi. Kulokhu, lo zezimali ifomula okuyinto seyenziwe ngenhla, libukeke kanje:

Kr = (k. 1240 + 1220 + 1250 + 1232 + 1260 + 1231) / s. 1600

Nokho, lena inkomba ezivamile. Iqiniso lokuthi impahla yenkampani elinesimo ehlukile inzuzo izinga. Ngakho-ke, isakhiwo kufanele kubhekwe eceleni.

nezinye izinkomba

Ngaphezu isilinganiso wamanje, kuyadingeka ukuhlola inani layo Lesisemkhatsini ngokuphelele. Futhi wenza uphenyo Ingxenye izimali siqu e izimpahla zamanje. zezimali sango akusho acabangele kancane kakhulu lwenteke njengengxenye yamanje amafa izinqolobane. Ifomula kungaba:

CPL = (i-OA - W) / CO, lapho Z - amasheya.

Impahla uketshezi kakhulu yiwona imali. Ngakho-ke, lokhu-balance sheet nto futhi pay kudingekile ukunakwa. zezimali Ingabe Ohulumeni Banalo Lonke ibalwa kanje:

Cal = DS / CO, lapho DC - ukheshe.

Ekuhloleni share kwezinsiza samanje izimpahla Imininingwane, asinakulishalazela ukuphepha siqu ukusebenza nenhloko-dolobha yalo. Coefficient kuyodingeka ifomu elilandelayo:

EHC = (CO - PA) / i-OA, lapho AT - amafa non-zamanje.

amanani normative

Ezinye ukubaluleka kufanele sihlanganyele capital usebenza amafa. Isilinganiso isethwe ngokuvumelana uhlobo umkhakha lapho le nkampani esebenza ngayo. Ukuze uhlobo zezimali ngamunye njengoba kuchazwe imingcele yayo.

Ngakho, iningi izinkampani zasekhaya kanye angaphandle ukumelana isilinganiso samanje hhayi ngaphansi kuka 2. Lokho. Izimali ezijikelezayo kumele idlule izikweletu zamanje by izikhathi 2. Kodwa lokhu akulona umbandela kuphela.

zezimali sango kufanele uhambisane 0.7-1. Akutuseki ukunciphisa izinga engaphansi kuka-1, kodwa konke kuncike embonini. zezimali Ingabe Ohulumeni Banalo Lonke ngokuvamile 0.2-0.5. Okuncane ukubaluleka ovumelekile kuyinto 0.1.

Index of inzuzo imithombo siqu ngezimali Akumelwe ngezansi 0.1. Buciko zonke lezi izimo kusikisela ibhalansi efanele isakhiwo, kanye nokusimama kwezimali kanye nokutshalwa kwezimali ukukhanga inkampani.

okwedlulele

Uma sibona share capital e amafa ukusebenza bese uqhathanisa umphumela kahulumeni, singaphetha ngokuthi abheke ukuthi kungenzeka ukusatshalaliswa asethi balance sheet izinto. A ngokweqile enkulu okuza lamanani isethi akuzona wamukelekile. Ukubuthelela izimali esitokisini, ama-akhawunti inyuka Iyatholakala umjikelezo inzuzo.

Ngemva kokuhlola umqondo ezifana isabelo izimpahla zamanje e amafa Imininingwane esiyolandelwa ukuhlaziya efanele isakhiwo balance sheet. Ngokusekelwe idatha elungiselelwe eziyisisekelo izinkomba of impahla ibe yimali, ukutholakala imithombo siqu ngezimali. Lokhu kwandisa ukuzinza inhlangano futhi kuholela amazinga inzuzo ephakeme.