Isabelo of capital esebenza asethi. Ratio: Formula

Ukusebenza capital ubhekisela yinxalenye ebalulekileyo ipropathi yakhe nawuphi na ishishini. Ngexesha elinye lomjikelo ukuvelisa ezi zibonelelo ukutshintsha ngokupheleleyo lubonakaliswa eziphathekayo ngohlobo lwemali. Ngako oko ke kuthiwa inxalenye mobile wepropati.

Isabelo-asethi ezikhoyo asethi zizonke uphantsi kolawulo zochuku neenkonzo zohlalutyo. Ukungabikho kwaye intsalela yezi zibonelelo mabi ngokulinganayo iziphumo nkampani. Ukuba imali eyinkunzi yokusebenza okongezeleke, izinga ingeniso. Ngenxa yoku, inzuzo kunciphisa.

Ukungabikho of mobile ephelekwa kwemitshini, kuntlitheka ngethuba lokuqhubeka komjikelo wemveliso. Ibuye ibe nefuthe elibi iziphumo zemali. Ngoko ke, imigangatho kunye neendlela ukuba uhlahlelo asethi ejikeleza, kufuneka ziqwalaselwe ngononophelo.

Mobility ajikelezayo imali

izibonelelo ezikhoyo zenkampani kuquka izabelo, izixhobo, lutyalo-mali lwexeshana kunye akhawunti ezifunyenweyo. Bona inkqubo yemveliso kweemveliso ezigqityiweyo kwaye ziyaphunyezwa kwithuba yokusebenza. Umjikelo iphela xa imali ngokuthengisa zibuyiselwe kwi-akhawunti yombutho.

Isabelo zokuqhuba asethi phantsi kweliso ongenalusini zeenkonzo zezimali. Ngaphandle kwento yokuba iqondo lokufakelwa ixhomekeke kubungakanani ngengeniso yenkampani, ezi zibonelelo zenza utyalomali zokukala nkampani.

Into yokuba propati eyiyeyona ikhawuleza kakhulu inokujikwa ibe yimali. Ngako oko, izibonelelo ezininzi yeselula kwi kulahlwe inkampani, i ngokukhawuleza kuya kuba nako yakuhlawula, ukuba kuyimfuneko, kunye abatyalwayo. Ngoko ke, ezi mali zibizwa ngokuba ulwelo.

Ingcamango amatyala

Ukufumaneka kwemali eyinkunzi zokusebenza mali efana okanye ngaphezu liabilities yangoku benkampani, iqinisekisa ukubuya mali-mboleko kwangethuba (kwisithuba ukusebenza).

Ingcamango amatyala wendele iinkcazelo eziliqela. Yena, ekuqaleni, lwenza kube lula ukuba usabele ngokukhawuleza ukuvela iingxaki zemali. Okwesibini, amatyala nga ukwandisa itotali lomncono, ngokulandelelanayo, nande kwiintengiso. Okwesithathu, oku kuqinisekisa imbuyekezo kwangethuba amatyala zexesha elifutshane.

amatyala okwaneleyo wepropati kuvula amathuba amatsha lweshishini kunye nezibonelelo. Oku kuthetha ulawulo ngokupheleleyo phezu ulawulo-asethi zabo, ngokunjalo uzinzo kwezemali.

Ukuba lo mzobo ilungile, oko kuthetha ulawulo yenkampani ngobuchule lilawula ipropati uyiphathisiweyo kuye.

eyafakwa eyanele

Ukungabikho yokusebenza isabelo-capital assets kukhokelela kwiqela iingxaki. Owokuqala ukuba kuchaphazeleka imveliso. Ukungabikho kwezixhobo ekrwada kuvela komlinganiselo imveliso imveliso yokugqibela. Ngexesha deceleration umjikelo inkqubo ukucutha ubuninzi yenzuzo.

Ukongeza, ukungabikho amatyala ubume yentsalela lwemali kukhokelela ukulahleka kwenxalenye okanye epheleleyo ukuzimela ngokwezimali. Ngamanye amaxesha inkampani nokundijonga ungonakala.

Nababolekisi kwakhona awukwazi ukufumana imali yabo nenzala kwangethuba. Oku kwehlisa nokurhafiswa zotyalo nomtsalane nkampani. Analo ukusebenza kwiimeko ezinzima kakhulu. Ngoko ke, isabelo kwezibonelelo ezikhoyo kunye isambuku kufuneka singalahlekani yenkampani wenkonzo yemali.

ifomula

Ukuze siqonde kakuhle ukuba yintoni na amatyala, formula eya koku, kuyimfuneko ukuba siqwalasele ingqiqo ebalayo. Luquka ingqwalasela sonke isixa-asethi zangoku, kunye nesakhiwo zabo. Jikelele (okanye current) amatyala ibalwa ngolu hlobo lulandelayo:

Cr = OA / CO, apho OA - isixa avareji inxalenye esirisayikilishiweyo ye-asethi, CO - Amatyala elifutshane-term.

Idatha ye yovavanyo kwefom athatha № accounting-1 - eseleyo. Kulo mzekelo, indlela yokuhlawula amatyala le ifomula ethe uchazwe apha ngasentla, kuya khangela ngolu hlobo:

Cr = (p. 1240 + 1220 + 1250 + 1232 + 1260 + 1231) / s. 1600

Noko ke, le isalathisi ixhaphakileyo. Isibakala sokuba impahla yenkampani iphawulwa izinga imali eyahlukileyo. Ngoko ke, isakhiwo kufuneka ziqwalaselwe zodwa.

neminye imiqondiso

Ukongezelela ratio lwangoku, kufuneka ukuvavanya ixabiso layo eliphakathi kwaye elipheleleyo. Kwakhona uphando isixa mali kwii-asethi zangoku. Interim amatyala akuthethi ithathele ingqalelo kakhulu ngokucotha iphunyezwe njengenxalenye yangoku oovimba asethi. Ifomula kungaba:

CPL = (OA - W) / KUBAQUQUZELELI, apho Z - emithini.

Iimpahla kakhulu ulwelo ke imali. Ngoko ke, lo balance sheet lento kwakhona kuyimfuneko pay ingqalelo. amatyala Absolute ibalwa ngolu hlobo lulandelayo:

Cal = DS / CO, apho DC - cash.

Xa kuhlolwa isabelo kwezibonelelo ezikhoyo asethi zizonke asinakho, ngoyaba ukhuselo eyinkunzi Working lakhe. Ngumlingani liya kuba le fomu ilandelayo:

EHC = (CO - PA) / OA, apho AT - asethi non-zangoku.

amanani olumisiweyo

Abanye ukubaluleka kufuneka abe nesabelo eyinkunzi esebenza asethi. Umlinganiselo umiselwe ngokodidi koshishino apho inkampani esebenza. Ngohlobo ngalunye amatyala njengoko kuchaziwe ngokwemida yalo.

Ngaloo ndlela, uninzi kwiinkampani zasekhaya kunye angaphandle ukumelana umlinganiselo amatyala yangoku ayikho ngaphantsi kwe 2. Oko na. Mali esijikelezayo kufuneka eseleyo emva kokuhlawulwa kwamatyala yangoku ngu 2 umphinda-. Kodwa oku kwiimpawu ze-kuphela.

Interim amatyala kufuneka athobele 0.7-1. Kucetyiswa ukuba ukunciphisa izinga ngaphantsi kwe-1, kodwa konke oko kuxhomekeke shishino. amatyala Absolute ngokwesiqhelo 0.2-0.5. Ixabiso elincinane elivumelekileyo ngu 0.1.

Index of nengeniso imithombo ngayo imali kufuneka kuwa ngezantsi 0.1. Ukwenza zonke ezi meko lubonisa intsalela oluchanekileyo isakhiwo, kwakunye uzinzo kwezemali kunye nomtsalane yotyalo yenkampani.

egqithayo

Ukuba ukubala isabelo ukusebenza eyinkunzi-asethi kwaye uthelekise isiphumo kunye norm, sinokugqiba ukusebenziseka lonikezelo-asethi kwi izinto kwiphepha lomncono. A excess ebalulekileyo yale okuza yexabiso iseti abamkelwa. Nokwanda kwemali esitokisini, ebangela ukunyuka ezifunyenweyo umjikelo ingeniso.

Emva kokuhlolisisa ingqiqo enjalo njengoko isabelo-asethi ezikhoyo asethi ogcweleyo wenziwe uhlalutyo oluchanekileyo lobume kwiphepha lomncono. Ngokususela kwidatha ezenzelwe esisiseko izalathi si zokunikwa amatyala, kubukho bemithombo ngayo imali. Oku kwandisa uzinzo yombutho kwaye ikhokelela kumanqanaba inzuzo ephezulu.