Solvency ratio. ifomula for impumelelo

Yokuhlawula amatyala kwenkampani - iimpawu eziphambili elinoxanduva ngentsebenziswano ukutyala, amaziko zebhanki, ngemali. Kuba eli nani ivumela ukuba bathethe malunga namathuba ukuhlawula amatyala ayo.

Solvency lomlingani (formula leyo Ukrainian lunee ntlobo ezininzi), ngokuxhomekeke kuhlobo yombutho, ibalwe ngeendlela ezininzi. Ngoko ke, ukuze kubalwe le ratio kukho enye indlela, kodwa kwisibonelelo yorhwebo imveliso kwi - kwenye.

solvency ratio (ifomula kwinkampani yemveliso)

zingenziwa Le ukubala, ukuba iingxelo zenkampani zemali (balance sheet). Ifomula ilula kwaye libalwa njengoko umlinganiselo kwezengqesho namatyala kwiphepha lomncono.

Ubulungisa nayo - nzekile kwiingxowa zazo, apho inxaxheba kwishishini, umnatha namatyala amele ukuhlawulwa, ubuchule bexeshana elincinci kunye mboleko ixesha elide.

'Ngumlingani ka yokuhlawula amatyala lweshishini, ifomula yayo eboniswe ngasentla, ikwaqwalasela nendlela ekubalwa-asethi zangoku kunye yangoku. Ingqwalasela ephambili ilele phezu asethi zangoku, kuba kaloku abazukulwana ukuba kuyimfuneko, unako ukuhlawula ityala okanye ukuhlawulela nantoni na.

Umzekelo ukubala inani elikhoyo

Ukuba intsalela kwishishini, singakwazi nangoko ukubala umlinganiselo yokuhlawula amatyala. Ifomula esetyenzisiweyo kukuba kubonisiwe kweli nqaku. Ezi ube nalemiba ilandelayo:

Impahla la manani alandelayo: i-ofisi eyamkela iintlawulo inkampani - 1000 engange kwi eseleyo kwi-akhawunti yangoku - 10 000, impahla kwistokhwe ukuba isixa-10 000 engange, izixhobo zoshishino - 100 000 engange. ivenkile - 100 000 engange. Ngenxa yoko, sinalo asethi ezixabisa 221.000 engange.

Amatyala ukulingana: capital eligunyazisiweyo - 100 000 engange, amatyala elide (ezifana calculation lwabiwo-mali ngenxa imivuzo) - engange 40 000, amatyala elifutshane (-mboleko ukuya kunyaka omnye) - engange 60 000, amatyala ixesha elide - 21 000 engange. balance sheet iyonke - 221 000 engange.

Qhubeka ukuze izibalo: evela liabilities lomncono libonisa ukuba ixabiso umnatha 100 000 engange, bonke abanye - oku imbopheleleko lweshishini. Kulo mzekelo, ukubala ubuya kuba: 100 000/40 000 + 60 000 + 21 000 = 0,82. Oku kubonisa ukuba imali yakhe, singakwazi kuhlawula kuphela 82 ekhulwini izibophelelo zethu.

Ukuziqhelisa, le ndlela ukuya into embi. Imbono wagxila isakhiwo asethi, ngokuba capital ukusebenza kulula kakhulu ukuphumeza kunokuba non-yokuxoxisana.

Kukho kwakhona ilahleko solvency lomlingani wakhe fomula ibalwa ngokusebenzisa utshintsho ngentshukumo yokuhlawula amatyala ixesha eziliqela. Oku kwenza kube lula ukuthetha malunga nophuhliso zesi salathisi kwi nkampani ngexesha lokunika ingxelo.

Amaxabiso olumisiweyo of okuza

Ngokufutshane cinga amaxabiso iimpawu ezinika 'ngumlingani ka yokuhlawula amatyala. Ifomula ubala ixabiso eqhelekileyo njengepesenti. Umlinganiselo kwishishini lokwenziwa 0.5-0.8. Ukuba ephantsi, ukuba ukubolekisa efunisela onjalo uyingozi, kukho umngcipheko mboleko non-intlawulo.

Kwiinkampani zorhwebo kunye neenkampani eliphezulu amatyala (ejensi, iinkampani ezinikezela ngeenkonzo, iinkampani zokwakha) ngokunxulumene awohluke loshishino le sezizathu isenokuba yinto eqhelekileyo kula 0.1-0.5.