Impahla uketshezi kakhulu inkampani

Isimo sezimali yenkampani ngayinye kulinganiselwa solvency ratio futhi zezimali. Athi ochwepheshe-osomnotho, ukuze bakwazi esikhathini esifushane inkampani ukuba abuyisele zonke izibopho zayo kanye nezikweletu.

Ifa zezimali yikhono lenhlangano esheshayo isikhathi kungenzeka ukumboza izikweletu izimali ezibolekwe kanye nokulingana. Lesi sibalo uba luhlobo luni ukuzinza kwezezimali isiqinisekiso. It sivezwe kula sokulondeka noma, kunalokho, okungaphephile imithombo eside kwempahla. Isici esiphawulekayo sasemaphandleni iningi zezimali ibhizinisi iyona okweqa izindleko amafa phezu izikweletu esikhathini esifushane. Kukhula umehluko, isikhundla uzinze zezimali wenkampani.

Impahla uketshezi kakhulu zinezikhathi izinga ukuguqulwa ku imali. Lezi ezomnotho zibizwa ngokuthi A1. Bheka labo ukutshalwa yesikhashana, imali kanye nemali yama-akhawunti yenhlangano.

Iqembu elilandelayo - A2. Ifakiwe ezinhlwini Receivables.

A3 - lwenteke kancane. Esikhathini balance sheet, babonakala ngokuthi "ukutshalwa kwezimali eside" futhi "amafa yamanje".

A4 - ithengiswe nzima impela. "Non-zamanje amafa" libhekisela kuwo.

Izikweletu nazo uhlukaniswa kane izinhlobo kuye ukuphuthuma ukubuya.

P1 - kakhulu izikweletu zesikhashana. Bahlanganisa akhawunti ekhokhwayo futhi short-term ubhale izinkinga ezihilelekile.

Ngu P2 iqembu zihlanganisa "ukuboleka" futhi ingxenye isihloko esithi "zalowo esifushane".

ukubuyiswa kwemali isikhathi eside ngesikhathi P3. Lezi zikweletu lilinganise ukubolekisa eside kanye nezinye izimali ezibolekwe.

Kukhona isihloko "Capital futhi alondoloza" kule-balance sheet. It kungokwalabo iqembu "izikweletu njalo" - P4.

Ukuhlaziya zezimali kanye solvency kuhlanganisa Ukuqhathanisa izimpahla nezikweletu. Uma inkampani has a isimo sezimali uzinze, kuyinto ezivumelana kwale mibandela elandelayo: A4≤P4; A3≥P3; A2≥P2; A1≥P1. Esimeni lapho izimpahla uketshezi kakhulu kude P1 nezikweletu, inkampani kungaba okwesikhashana ukuba abuyisele izibopho yesikhashana. Lapho bayayihlonipha izimo A3≥P3; A2≥P2, inhlangano has a ukuzinza ezinhle zezimali. ukungalingani A4≤P4 uthi inkampani has a siqu zokusebenza dolobha enkulu. Uma zonke lezi izimo inencazelo okuphambene, ibhalansi zezimali wehlukile ngokuphelele.

Kungenzeka ukuthi ezinye izinhlobo amafa angaphezu kuka-offset ukuntula kwabo abanye, kodwa uqaphele ukuthi isikhathi ibe imali kungathatha isikhathi eside. Ngokwesibonelo, ama-asethi uketshezi kakhulu akakwazi esikhundleni salo kube nezinye, ngoba - indlela esheshayo ukukhokhela izibopho kanye counterparties.

Phakathi ukuhlaziywa, kukhona ekubalweni isimo inkampani has eziningi izinkomba. Khona-ke abakhululiwe ezisemqoka ezilandelayo:

1) zezimali Coefficient zamanje. Esibaliwe quotient kwempahla zamanje kanye nezikweletu zamanje.

2) ngokuphelele zezimali isilinganiso. Lesi isilinganiso yemali ukuze izikweletu zamanje.

3) I-Coefficient of impahla ibe yimali esiphuthumayo. Lona amafa uketshezi kakhulu ehlukaniswa nezikweletu zamanje.

I degree of ukuzinza zezimali, okungukuthi solvency futhi zezimali wenkampani, kuyasiza ukwazi pheze boke osonkontileka. Ngokwesibonelo, ibhange ngeke unike inhlangano loan kuze kuze kahle ukuhlola ibhalansi namanye amadokhumenti ezimali. Uma isiphathimandla sezimali yanelisekile ngokuthi inhlangano uyakwazi ubuye kamuva hhayi ngokugcwele kuphela abafanelwe udumo, kodwa futhi ukukhokha zonke isithakazelo kuwo, khona-ke uzothola lemali edingekile of imali.

Futhi, babheke izinguquko solvency futhi zezimali kufanele kube oyisazi sezomnotho noma umphathi we-ibhizinisi, kanye nokubika imiphumela ukuphathwa.