I zezimali ibhalansi ibhizinisi - yezimfuneko zokuhlola ebaluleke kakhulu ukuzinza.

Ngokungangabazeki, noma yimuphi umphathi wezimali kumele bakwazi ukuhlaziya izibalo eziqukethwe imibiko yezimali wenkampani ukuze kuzuze asebenza. Umusa lokhu ukuhlaziywa kunzima overestimate, ngoba kule ngesisekelo wonke umsebenzi we zezimali iyunithi ukwakhiwa.

zezomnotho Western nabahlaziyi iyiqaphele njengezibulo amafomu esiphawuleka kunazo zonke ekubikeni nenzuzo nokulahlekelwa akhawunti, njengoba akusiyo lutho kodwa inzuzo kuyinto ebalulekile umphumela inkomba ukusebenza. ERussia, le igunya inikezwe i-balance sheet, okuyinto azizona ezingenangqondo. Ukuhlaziya izinkomba ingxenye, singaphetha ngokuthi mayelana ukuzinza kwezimali kule nkampani, kanye ezingeni of impahla ibe yimali yalo. Okulandelayo kuzoxoxwa imininingwane kanjani ukuhlola zezimali yenkampani-balance sheet.

umkhuba Futhi basekhaya nabamazwe angaphandle lokunikela ongakhetha ezahlukene azihlole, kodwa emazweni amaningi ukulungiselela nokutadisha okuthiwa balance sheet zezimali. Nale ndlela, ibhalansi zezimali sitholakala ngokuhlanganisa e inani elifanayo amaqembu izinkomba ngokuqondene nezimpahla kanye nezikweletu, kulandele ukuqhathanisa amanani atholakala.

La maqembu akhiwa oda ngincipha zezimali (amafa) noma kuyancipha oda wokuphuthuma (ngoba izikweletu). Njalo umphathi ezezimali ingakhetha mangaki amaqembu uwedwa, kodwa sicabanga version bendabuko kakhulu, lapho-balance sheet zezimali yenkampani wahlola ukuqhathanisa pairwise we "obhasikidi" ezine ngokuqondene nezimpahla kanye nezikweletu.

Ngaphambi kokucabangela indlela yokwakheka namaqembu kumele kube ezincane lapho echaza okushiwo "zezimali" umqondo. Lesi sigaba sichaza ikhono isakhiwo esithile ne okungenani ukulahlekelwa kungenzeka futhi ngokokuqala emfushane ukuthatha ngesimo imali. Ngakho, kakhulu izimpahla ketshezi, kusobala, kuba imali. Futhi, isibonelo, uhlanganyela zezimali kunqunywa ukudleka kubo: le ethanda kakhulu ukuba uwuthenge, kuba lula uzokwazi ukuzidayisa intengo evamile emakethe.

Njengoba sekushiwo imali, uketshezi ngaphezu kwanoma yimuphi omunye kwempahla, ngakho afakiwe eqenjini lokuqala. Futhi kungenzeka ukufaka zesikhathi esifishane zokonga imali, ngaphandle kokungabaza ukuthi yokuntuleka zezimali. Iqembu lesibili siqukethe amafa okusheshayo (kwezinye izimpahla zamanje kanye Receivables short-term). Eyesithathu - nokutshalwa kwezimali zonke amasheya kanye yesikhathi eside (okufanele ukukhipha isamba kokutshalwa amasheya nezinye izinhlangano). Ngenxa yalokho, bonke namanye amafa obumba iqembu lesine baziwa futhi iqaliswe kancane.

Ngo yokwenziwa bakha amaqembu amaningi. Ama-Akhawunti ekhokhwayo futhi elinye inani yesikhashana esikweletini kufakwe iqembu lokuqala, ezinye izikweletu zesikhathi esifishane - lesibili, futhi yesikhathi eside - wesithathu. Izikweletu ukuthi akuzona izikweletu, iya ku kumiswa iqembu lesine.

Ukuze sithole zezimali we -balance sheet yenkampani, ngokuqhathanisa ubukhulu amaqembu wadala. Amaqembu amathathu okuqala ka-izimpahla kufanele idlule iqembu ohambelana ubhale izinkinga ezihilelekile. Lihlela isilinganiso phakathi kwama iqembu sesine control. Uma nale mibandela, le nesimo esingokwezimali inkampani isezingeni ezingeni elemukelekile. Uma kukhona ukuphambuka, kubalulekile ukuba izindlela zabo ukuze zivumelane isakhiwo ngokuqondene nezimpahla kanye nezikweletu.

Ngokuhamba kwezezimali inqubo nokubusa kubaluleke kakhulu ukuhlola ibhalansi zezimali. Amabhizinisi ukuthi musa ukulandela lezi indices, ezibeka engozini usesimweni esinzima lapho abakwazi ukukhokha off abanamacala yayo.