Njengenkunzi ratio kanye izibalo zalo

Ngokuqhelekileyo, capitalisation into lisetyenziswe kwiimeko apho kukho uguqulelo net ixabiso imali ngqo into ethile. Ukuba kuyimfuneko, ukubala kuthathela ingqalelo ezi zinto zilandelayo:

- inzuzo net eveliswa yi kwaye efunyenwe ukusebenza kwayo nayiphi na into;

- mali ijoliswe ekufunyanweni kwento. Isalathisi, nto leyo ibonakalisa unxulumano phakathi kwezi parameters mabini, ekuthiwa izinga-ikepusi, nayo kwiincwadi kwezoqoqosho isebenzisa umlinganiselo elithi eqhinga iyonke. Ixabiso yengeniso umnatha, nto leyo ebandakanyekileyo xa kubalwa inani ingqalelo ithathwa ixesha elithile, ngokuqhelekileyo unyaka omnye.

Iyonke capitalisation ratio ubonisa intsebenziswano phakathi parameters ingeniso net leyo eziqikelelwa ukuba unyaka kunye ixabiso lemarike into ethile. Kwimeko apho lo mba kuqwalaselwa ngakumbi ngokubanzi, yena ubonisa ngokwaneleyo umlinganiselo ingeniso yeshishini ngokunxulumene neendleko eqikelelwayo lweshishini emarikeni. Ngoko ke, kubonakala ukuba lo mlinganiselo bomzimba ngokomlinganiselo lonke ixesha payback kuthetha elungiselwe nto. Metrically iluphawu ipesenti lungeniselo net, ibalwe njengenye avareji yonyaka, wazisa kuloo utyalo-mali, nto leyo zisetyenziswa njenge utyalo-mali kwipropati.

Kwakhona eli xabiso, umlinganiselo akumgangatho zingasetyenziswa njenge echanileyo kakhulu olubonisa impumelelo yomsebenzi zemali kunye nengqondo yayo zemali. Kule meko, oku kubonisa umlinganiselo imali ihlawulwe ngokubanzi izikhombisi izibalo yonke imithombo. Kulo mzekelo, zihlanganisa kunye capital ngayo lweshishini. Le nto yenza kube lula ukuqikelela ngokuchanekileyo inani eyinkunzi kwi kwishishini kusekwe nokwanela okanye insufficiency ye ngezimali nawuphi na umsebenzi ezingenanzala imisiweyo.

Ngale ndlela, le into iqukiwe kuluhlu ekuthiwa-izalathi si zokunikwa wokukhuthaza zemali, oko kukuthi, abo ezibonisa ulwalamano phakathi amatyala kunye capital equity lweshishini. Yena ikwanceda i isalathisi iqondo kusokola; ngokuba amaxabiso ezinkulu lomlingani kukho iqondo eliphezulu ukuxhomekeka lenkampani okanye iinkampani kwimali waboleka, kwaye ngenxa yoko yendalo - uzinzo kwezemali osezantsi phambi imingeni nakumandla eemarike. Kwaye, oko, icala, ixabiso ukungavumelani kwe ngakumbi, imbuyekezo kwi equity iphezulu kwaye uzinzo kwezemali imarike ngaphezulu. Kulo mzekelo, umlinganiselo akumgangatho kubalwa ngokwahlula-hlula ixabiso ukuzibophelela ixesha elide ukuya ixabiso ibhizinisi equity kunye ixesha elide amatyala.

Njengoko into yokuba wokukhuthaza zemali, umlinganiselo akumgangatho nayo ibonisa isakhiwo kunye nemithombo ukuba ukuze enze izinto zayo zemali ixesha elide. Kulo mzekelo kufuneka ahluka ukusuka capitalisation zophuculo lemarike yenkampani, apha kubonakala njengoko sum of liabilities ezimbini, linamandla kakhulu - ixesha elide amatyala kunye nokulingana.

ixabiso Umyinge we lomlingani akuxhomekekanga esekwe nasiphi na isenzo okanye enye indlela umyalelo kuba oku kwenza kube kwenzeke ngenxa yenani elikhulu yeemeko licaciswe kwaye random ezichaphazela ixabiso ingumlingani. Kodwa njengokuba kusenziwa ibonisa, abatyali banomdla kakhulu iinkampani nemibutho abanayo imali yakhe ubukhulu uyawongamela ixabiso imali ebolekiweyo. Nangona kunjalo, oku kufuneka kube ukucupha ngokupheleleyo, ukususela ukusetyenziswa kuphela equity unga nciphisa ngokubaluleka imbuyekezo yotyalo abanini.