Yokutakula ngesilinganiso solvency: ifomula kanye isampula ukubala

Solvency ingenye izinkomba zokuveza indlela yokusebenza lenkampani. Iveza ikhono yenkampani ukumboza izibopho zayo.

kokuhlaziywa

Njengoba umthombo wokwaziswa ukuze ukuhlaziywa solvency balance sheet kuphuma. Enye yezinhloso zalo ezinkulu ukuhlola yenkampani izimpahla, izikweletu kanye nokulingana masheya. Ukuze ubone ukuthi lezi nemingcele kuyadingeka ukuze uhlaziye isakhiwo kwempahla kanye nezikweletu enkampanini, ukusungula ezingeni balance sheet zezimali. Ngaphezu kwalokho, kufanele afeze ukubala nokuhlolwa okungu solvency kanye nokusimama kwezomnotho. isimo inkampani Isilinganiso sezimali libhekene ezingeni ezinhle umthamo ukuba abuyisele izibopho. On isikhundla abanelisi wathi Coefficient ongaphakeme yokubuyiselwa kwesintu ekupheleleni solvency. Optimum kubhekwa inketho lapho eqinile has etholakalayo ukufinyelela zimali ukukhokha izikweletu. Kodwa inkampani ingaqhubeka kuphela, ngisho noma kungenzeka ukuba uqaphele amafa ukuba abuyisele ubhale izinkinga ezihilelekile. Kulokhu, izimali zingase zingatholakali ngesikhathi inkampani.

Inani solvency yokutakula Coefficient

Ngokuhambisana zoMthetho Federal "Ngo Ukuqothuka", ngaphansi ngongakwazi ukukhokha izikweletu ibhizinisi kumele baqonde isicelo okweletayo noma inkantolo yaqaphela ukungakwazi nezidingo abakweletwayo ngokugcwele, noma ukukhokha izinkokhelo edingekayo. Ngaphambi ukwamukelwa kwalesi izinsuku umthetho isinyathelo omunye inqubo kokubonwa lenkampani ungeke uzithole usuwile. Ukuze kubhekwe njengoba inkampani baba ezikweletini, kwakudingekile ukubala:

1. Coefficient zokubuyiselwa solvency.
2. Kala of impahla ibe yimali Imininingwane.
3. Factor kokuba inhloko-dolobha yabo ukusebenza.

Zezimali kuwuphawu amafa yenkampani, okuyinto kunqunywa kungenzeka kokusebenza kwabo esikhathini esifushane intengo emakethe. Yokutakula ngesilinganiso solvency lenkampani uba zezimali, inkomba kwezomnotho ebonisa ikhono yenkampani ukungena esigabeni of impahla ibe yimali elilungile izinyanga eziyisithupha ngesikhathi usuku balance sheet.

Ukwahlukaniswa amafa

Ukuhlukana Kusekelwe elithile zezimali. Amafa kungaba okusezingeni eliphezulu, amancane illiquid. Wenyuka avelele:

1. Unfinished zokwakha, izakhiwo, izakhiwo, imishini, imishini.
2. Umthamo lezimpahla Amasheya Nama izimpahla emafektri.
3. ukwabelana siqu noma ukuvikeleka akahulumeni.
4. Izimali kuma-akhawunti asebhange.

Yokutakula ngesilinganiso solvency: ifomula

Incazelo inkomba elikhona isikhundla methodological zazo inquma ukulinganisa isimo impahla kanye isimo abampofu ukulinganisela kwaso ishidi. Le ncwadi nilethe kwesibalo ngawo ukuthola isilinganiso nokuvulwa solvency. Ifomula simiswe ngalendlela lelandzelako: sq = (K1F + 6 / T (K1F - K1N)) / 2.

I kwesibalo esetshenziswa zezimali ratio inkampani futhi esifakiwe yayo:

• sibalo langempela degree of zezimali (ekupheleni) - K1F;
• Coefficient kokuqala - K1N;
• Inkomba ngokuvumelana kuyinsakavukela - K1norm = 2;
• isikhathi nokubuyiselwa solvency - 6 (ngenyanga.);
• ukubika isikhathi (kubalwa e izinyanga.) - T.

A yi esinembile ingatholakala isikhathi 4 noma ngaphezulu. Ngokusho osomnotho, Coefficient solvency yokubuyiselwa kwesintu ekupheleleni akuyona inkomba kuphela ilandelwe.

Recognition abanelisi isakhiwo ibhalansi

Phakathi ukuhlaziywa, kwakubhekwa njengento ukuthi ibhizinisi ezikweletini, yimiphi imibandela elandelayo kufanele kugcwaliseke:

• zezimali isilinganiso ekupheleni kwesikhathi sokubika engaphansi kuka 2.
• Izinga izimali zabo ngosuku balance sheet lingaphansi kuka 0.1.

Cabanga indlela Coefficient yokubuyiselwa kwesintu ekupheleleni kungaba solvency.

Ngokwesibonelo

Phakathi nezinyanga zokugcina ngonyaka inkomba of impahla ibe yimali ekuqaleni kwesikhathi zaba 0.97 ekupheleni - 1.18. Ukusebenzisa ifomula ngenhla, singaluthola: Ap = 6/12 + 1.18 (1.18 - 0.97) = 0.3528.

Uma izibalo Inkomba etholwe mkhulu kuno-1, bese singasho ukuthi le nkampani unethuba sifinyelele isimo elilungile zezimali phezu kulezi zinyanga eziyisithupha ezizayo. Uma ukubuyiselwa solvency isilinganiso engaphansi kweyodwa, ngokulandelana, ku Ezinyangeni eziyisithupha ezalandela, inkampani ngeke bakwazi ukufeza nokusimama kwezomnotho kunesidingo.

ukuqagela

Ukuncishiswa isici / ukulahlekelwa solvency ubhekwa izinkampani ukhiye ekucubunguleni ukuphathwa. Lezi zinkomba ukuvumela ukuhlela umsebenzi ezezimali nezomnotho isikhathi esithile. Yokutakula ngesilinganiso solvency kwenza kube nokwenzeka ukusabalalisa ukuthengiselana kanye nokuqoqa izimali zesikhwama kulezi zinyanga eziyisithupha ezizayo ukuze uphume inkampani crisis. Nokho, isimo esinjalo kungagwenywa. Ukuze wenze lokhu, ukubala sibalo Amathuba ukuwohloka inkampani yamanje izinyanga ezintathu ezilandelayo ngosuku lokubika: Kup = [K1f + 3 / T (K1f - K1n)] / K1norm.

Ukuze lokuma, okuyinto uqhathaniswa izinga yokutakula / ukulahlekelwa solvency iyunithi etholakala. Uma Inkomba mkhulu kunezinhliziyo 1 kulesi sibalo ematfuba Oqala ukungezwa aze agcine isimo sezimali, kusho ukuthi inkampani zonke ithuba hhayi ukulahlekelwa impahla ibe yimali yabo. Ngakho, uma inani esingaphansi 1, inkampani ingase lishona ezimalini e izinyanga ezintathu ezilandelayo.

Ukuhlonza ucabanga zamanga

Kuze kube manje, kukhona eziningana uhlelo ezahlukene nokuhlola. Lapho ukuhlaziywa is hhayi kusungulwa ayizwakali uqobo, futhi wembula izimpawu ucabanga zokukhwabanisa. Zimelela ukuthi inkampani has a ikhono real ukuba abuyisele nezibopho abakweletwayo ngokugcwele ngosuku kulethwa isicelo ukuqashelwa yimali yalo. Ukukhomba kulezi zici Kwenziwa lapho kuqinisekiswa ukuthi ikhono ukukhokha izikweletu amafa yisayizi ubuhlobo ubukhulu ubhale izinkinga ezihilelekile yesikhashana. Lapho ukubalwa bayakhishwa ukusetshenziswa kwezimali, imali eza futhi alondoloza kwenkokhelo kanye nezindleko. Ngemva kokuziphatha izibalo ezidingekayo kungafundwa:

• Uma isilinganiso esithile sokulondeka ilingana noma enkulu kuno-1, khona-ke ubufakazi ucabanga zokukhwabanisa.
• Uma ukubaluleka lingaphansi kuka ubunye-ke, ngokufanelekile, ukwehluleka yangempela.

Ihlola ukusebenza ezezimali nezomnotho inkampani

Le nqubo uhlanganisa izigaba ezimbili:

• Thina ukubala izinkomba nomthelela umthamo inkampani ukuba abuyisele izibopho ezenzeka ngesikhathi sokuhlolwa.
• Ukuhlaziya nemibandela ukuthengiselana oholele amagugu ukulungiswa.

Izinkomba abonisa ezingeni imali eyayiyikweleta ukuba abakweletwayo, lokhu okulandelayo:

• Ukuhlinzekwa kwezinsiza zokusebenza dolobha ubhale izinkinga ezihilelekile.
• Umthamo amafa net.
• Ukutholakala yonke impahla izikweletu.

Ukutadisha umsebenzi ezezimali nezomnotho inkampani kuhilela ekutadisheni Dynamics ngalezi zinkomba phakathi novivinyo. Endabeni esigabeni sokuqala inqubo, inani elikhulu ukuwohloka degree of ochwepheshe ezokuphepha izikweletu okuphuma ukuhlaziya izimo ngaphansi okuyinto sebanga ngesikhathi esibekiwe. Ziyabhekelelwa labo yesivumelwano, okungase kuthinte ushintsho amanani.