Isilinganiso ezikweletini nasezinsizini nokulingana: ifomula. Ukubalwa ukuzimela kwezezimali

Njalo inkampani ubophekile ukuba afeze locwaningo zako ezisemqoka izinkomba zezimali. It ikuvumela ukuba ahlele netinsita letikhona njengoba kahle ngangokunokwenzeka. Ngakho-ke, ukulawula imithombo kwezimali kuyinto eqhubekayo.

Ukuze ukuhlola ngokunemba we isici isakhiwo yesikweletu kanye nokulingana. Inkomba ifomula is ngempela esetshenziswa abahlaziyi ngokuhamba esifundweni. Ngokusekelwe kulezi imiphumela sifinyelela iziphetho mayelana nokusimama kwezimali zebhizinisi, ithuthukiswe izinyathelo ngcono inzuzo kanye nokusimama.

isibopho sezomthetho

Isilinganiso izikweletu kanye nokulingana, ifomula zazo buzakuvezwa ngezansi, ibalwa ngokuvumelana Inkampani ibhalansi isithiyo. Libonisa zonke imithombo yezimali abathintekayo inkampani.

ibhalansi Passive siqukethe masheya ukulingana eside futhi short-term ukuboleka. Ubuhlobo babo kumele ibe ngendlela yekutsi inhlangano wakwazi ukuthola inzuzo kakhulu ngenkathi usebenzisa lemali okungenani kwezinsiza.

imithombo uQobo kumiswa impahla inkampani ukukhombisa izinga layo ukuzinza. Kodwa ukusebenzisa dolobha waboleka, inkampani kungaba umholo walo inetha kanye inzuzo imisebenzi. Ngakho-ke, ingxenye ethile kumiswa imithombo yenkampani capital kufanele libe izimali zimali '.

ukulingana

Ukuthola uzibuse sezimali zenhlangano wukuthi sihlele imisebenzi yayo ngezithukuthuku abanikazi. Lawa imithombo kwezimali, okuyinto ngokugcwele ephethwe yinkampani. Abakwazi ibuyiselwe zimali, ngakho abhekwa khulula.

izimali Inkampani uqobo ikhiqizwa emithonjeni eminingi. Eyokuqala inhlokodolobha ogunyaziwe. Lokhu izinhlobo Isikhwama namanje inqubo indalo yayo. Ubukhulu bayo isethwe ngumthetho. Umsunguli noma abasunguli sinikele ngengxenye ethile izimpahla zalo nangekhono. Ngokusho umnikelo wakhe, anelungelo okufanayo (njengoba amaphesenti) inani inzuzo ngemva kwe ntela ayimpoqo.

Ukuze ukulingana zihlanganisa iminikelo ezahlukene, iminikelo, wambambezela Amaholo. Futhi uma inhlokodolobha ogunyaziwe abanikazi kudingeka bakhokhe esikhwameni jikelele, omunye imijovo uyazikhethela. A inzuzo inetha sekubika, abanikazi anganquma ukuqedela nokusakazwa kwayo bodwa. Kodwa ngezinye izikhathi kuzuzisa ngokwengeziwe lonke inani noma nje ingxenye ziqondiswe ukuthuthukiswa ukukhiqiza. Lesi sihloko libizwa agcinwayo Amaholo.

naleyo ebolekisayo

Isilinganiso izikweletu kanye nokulingana, formula iluphi okuzoxoxwa ngalo ngezansi, ucabangela futhi ikhokhelwe imithombo ngokulungiswa kwemigwaqo imali. Zingaba eside (anawo wenkampani esingaphezu konyaka) noma short-term (imali engeke ibuye ekhokhelwa ngesikhathi sokusebenza). Lokhu kusho ukuthi inhlangano iboleka bezimali kanye ababolekisi ngemali ethile.

Ekupheleni kwesikhathi ukusetshenziswa, inkampani ubophekile ukuba buyisela isikweleti kanye ukukhokhela ukusetshenziswa kwale mali ngesimo iphesenti esinqunyiwe. Ukuthunyelwa zindlela lihlotshaniswa izingozi ezithile. Kodwa nge efanele, ukusetshenziswa imithombo ikhokhwe yokusekela imisebenzi yabo anganikeza nokwanda okuphawulekayo inzuzo inetha.

ukubala ifomula

Ukuze uqonde kahle okushiwo ukuhlaziya isakhiwo balance sheet yenkampani, kumelwe sicabangele ifomula Coefficient ratio imithombo yezimali. Ibizwa nangokuthi kube inkomba yokuthi bazimele ngokwezimali. Inani lawo ezithakazelisayo njengoba abahlaziyi inkampani, kanye neziphathimandla zokulawula noma zimali. Lapho izimali inkampani uqobo, ngaphansi dolobha ingozi oluzenzakalelayo ababolekisi. Ifomula ukubala isilinganiso izikweletu / ukulingana simiswe ngalendlela lelandzelako:

CFO = AP: SS * 100%, lapho AP - izimali ezibolekwe, SK - izimali siqu.

Ayanda score, lo wancika ngokwengeziwe inkampani ezivela emithonjeni ikhokhwe. Ukwanda Dynamics kubonisa ukwehla ukuzinza kwezezimali, okwandisa ingozi zimali.

asizakale zezimali

Ukubalwa kwencika zezimali isici ezincwadini zezwe kube inkomba yokuthi asizakale zezimali noma isigwedlo. Lena ngenye yama-izinkomba ezibalulekile kakhulu isimo sezimali zenhlangano. Kanye naye ngempela alindele maneuverability isici dolobha, ukuzimela kanye nokulutheka zezimali.

Ukubalwa asizakale ikuvumela ukuhlola amathuba futhi amathemba ibhizinisi ngezithukuthuku dolobha waboleka. Ngalo, inkampani kudala asizakale zezimali. Lokhu kungaba ngokuphawulekayo ukwandisa ukubuya ezintweni zabo siqu.

asizakale lwezezimali ibalwa ifomula ngenhla. Idatha ye-isifundo ithathwe eBhayibhelini balance sheet. Ukuze ngenanele dolobha zihlanganisa eside futhi short-term nezikweletu, njengoba sibonakala ngokwanda izinkinga ezihilelekile.

Inani Standard

Ukuthola uzibuse sezimali zenhlangano uzimisele uma isilinganiso imithombo ukuze 1. Lokhu kusho ukuthi imali esele yokwenziwa kokubili izinto nokulingana bakha 50%.

Ukuze ezinye izinkampani, kungokwemvelo uma lesi sibalo kwandisa ukuba 2. Lokhu kuyiqiniso ikakhulukazi ngokuphathelene yezinhlangano ezinkulu. Nokho, ukuthanda kakhulu asizakale zezimali ubhekwa ukuphambuka kusuka kuyinsakavukela. Lokhu kusho ukuthi inkampani uhlela imisebenzi yayo ngesisekelo dolobha waboleka. Ukukhokha izikweletu, kuyodingeka isikhathi esiningi kanye nemali. Ngakho-ke, abatshalizimali bayanqikaza ukutshala izinkampani ezinjalo. A engozini eliphezulu non-buyiselo inhloko-dolobha yabo.

isilinganiso omningi ukuzimela kubonisa ukulahlekelwa inhlangano ukwandisa inzuzo impahla. Ngakho-ke, lokhu ukuhlaziywa uyayilahla ukubaluleka njengoba inkulu kakhulu futhi incane kakhulu we Coefficient.

Ukuhlinzekwa ukulingana

Ukubala amabhizinisi azimele, abahlaziyi kumelwe ukubala ukuthi inani imithombo yayo ngezimali e isakhiwo balance sheet, owawuyoletha inzuzo esiphezulu. Uma inhlangano isebenzisa dolobha waboleka, kubalulekile. Ngakho-ke, kanye isilinganiso asizakale, ukubala izindlela zayo zezokuvikela (ezizimele):

Ka = SK: WB, WB GDS --balance sheet.

Inani layo ejwayelekile kumele okungenani ibe 0.5. Eliphezulu amabhizinisi kakhulu kubhekwa kube inkomba yokuthi 0.7. amabhizinisi Western bahlinza ubuncane yokuzimela Coefficient ukubaluleka 0.3-0.4. It kuncike umkhakha, kanye isilinganiso izimpahla zamanje futhi okungezona zamanje.

Ukukhiqizwa ingaphezu sokutshalwa (Ingxenye enkulu amafa ezingenakuxegiswa), kulapho eside uxhaso izidingo amabhizinisi.

Intengo capital

Ukubala ukuzimela isilinganiso, abahlaziyi, ngaphezu inani nokulingana dolobha, ukucacisa intengo yemali ebolekiwe. Lokhu kudinga ukwazi inani isithakazelo ukuthi inkampani ukuba ikhokhe abakweletwayo ekupheleni ukuxhashazwa impahla yabo.

Ukuze wenze lokhu, sebenzisa kwesamba intengo Inkomba inhlokodolobha waboleka. It has ifomu:

CZK = Σ (RK Dk *), lapho - inani imithombo eziqondene nemali ngezimali, CC - izindleko umthombo ngamunye, Dk - share enhlokodolobha Imininingwane.

Ngesisekelo idatha kunqunywa izingozi zezimali ibhizinisi.

Umthelela asizakale zezimali

Ubungozi isici ukuhlaziywa wenziwa asizakale olulindelekile. Lokhu kwenza kube nokwenzeka ukuba nokuhlola ukusebenza isakhiwo inhlangano sokulinganisela. Ibonisa quantification lobungozi yenkampani.

Kubandakanya izindleko ngoba ukukhokha inzalo alikho ngesikhathi kanye nenani izikweletu, kanye nokulahlekelwa inzuzo ngenxa kwemali ngokweqile. Ukuze sithole umphumela asizakale zezimali, ifomula ezinjalo kusetshenziswa:

EFL = (1-H) * (P-P) * LC: IC, lapho H - kwesilinganiso sentela engenayo, P - inzuzo umsebenzi ezimbonini, P - izinga isilinganiso inzalo ekhokhiwe dolobha.

Umphumela isamba nokulingana dolobha inzuzo ukukhula ngokusebenzisa imithombo ikhokhwe. Uma P

P, bese uthatha izimali credit okungalungile.

Njengoba isilinganiso izikweletu kanye nokulingana, ifomula zazo ngempela osebenza ngokuqinisekile abahlaziyi ukuhlola ibhalansi isakhiwo. Lokhu kukuvumela ukunquma ibhalansi ilungelo imithombo uxhaso.