Umlinganiselo kwamatyala kunye nokulingana: ifomula. Ukubalwa ukuzimela ngokwezimali

Zonke inkampani unyanzelekile ukuba enze uphando ka yayo ephambili izikhombisi zemali. It ikuvumela ukuba alungiselele izibonelelo ezikhoyo kangangoko ngobuchule kangangoko kunokwenzeka. Ngoko ke, ulawulo ngemithombo mali oluqhubekayo.

Ukuze ukuvavanya ukuchaneka lwesakhiwo ngumba ityala kunye nokulingana. Isalathisi se fomula ukuba ezisetyenziswa umhlaziyi ngexesha lolu phando. Ngokusekelwe kwezi ziphumo nezigqibo uzinzo kwezemali kwishishini, liphuhlise amanyathelo ukuphucula inzuzo nozinzo.

ubutyala

Umlinganiselo kwamatyala, nokuthe tye, formula ziza livezwe ngezantsi, ebalwa ngokungqinelana imali eseleyo liability Company. It lubonisa zonke izibonelelo zemali ebandakanyeka kule nkampani.

balance UMSI ibandakanya yemalimboleko equity kwaye ixesha elide elifutshane elide zabelo '. Ulwalamano lwabo kufuneka ibe ngendlela yokuba umbutho ikwazile ukufumana ingeniso kakhulu xa usebenzisa inani ubuncinane kwezibonelelo.

imithombo owakho ekumisweni impahla yenkampani zibonisa amazinga uzinzo. Kodwa ukusebenzisa capital ebolekiweyo, inkampani nga ukunyusa ingeniso yayo umnatha inzuzo imisebenzi. Ngoko ke, inxalenye ethile ukuyilwa mithombo yenkampani eyinkunzi kufuneka luqulathe igama mali abatyali-mali '.

ukulingana

Ukuzimela zemali lombutho kukuba balungiselelwe imisebenzi yayo ngendleko abaninizo. Ezi ke imithombo yenkxaso-mali, nto leyo ephethwe ngokupheleleyo yinkampani. Abanakukwazi ukuba ibuyiselwe kubatyali, ngoko zithathwa ukuba bakhululeke.

Nkampani mali uzikise evela kwimithombo emininzi. Eyokuqala ikomkhulu ogunyazisiweyo. Le Fund zisekwinkqubo indalo yayo. ubukhulu kwayo ebekwe ngumthetho. Umsunguli okanye abasunguli igalelo inxalenye ethile-asethi zayo tye. Ngokutsho ngegalelo lakhe, banelungelo elifanayo (njengepesenti) isixa-mali yenzuzo emva kokuba irhafu kunye nokunye ezinyanzelekileyo.

Yolingano ziquka iminikelo ezahlukeneyo, iminikelo, ukugcina unomvuzo. Ke ukuba ikomkhulu ogunyazisiweyo abanini kufuneka ukuba uhlawule kwi-mali jikelele, ezinye izitofu zizodwa. A inzuzo net ngexesha lokunika ingxelo, abanini basenokukhetha ukugqibezela ukwabiwa yayo phakathi kwabo. Kodwa ngamanye amaxesha sonke isixa ephumelela kakhulu okanye inxalenye kuphela ngqo kuphuhliso kwimveliso. Eli nqaku kuthiwa igcinwe unomvuzo.

imali mboleko

Umlinganiselo kwamatyala, nokuthe tye, formula eza kuxoxwa ngezantsi, sithabathela ingqalelo ize ihlawulwe imithombo mali. Banako ixesha elide (ziyisebenzise yenkampani ngaphezu konyaka) okanye elifutshane (non-engabuyiswayo ngexesha sokusebenza) ibe. Oku kuthetha ukuba umbutho waboleka bezimali kunye ngemali ngentlawulo.

Ekupheleni kweli thuba ukusetyenziswa, inkampani unyanzelekile ukumbhatala imali yetyala kwaye ahlawule ukuba ukusetyenziswa kwale mali ngohlobo ipesenti elimisiweyo. Ukusasazwa iindlela ezinjalo lu dityanisiwe iingozi ezithile. Kodwa le ndlela ekunene, ukusetyenziswa kwemithombo kuhlawulwa ngemali imisebenzi yabo uyakwazi ukubonelela ukwanda okubonakalayo yenzuzo.

yokubala ifomula

Ukuze ngokufanelekileyo ukuqonda kakuhle eli uhlalutyo lwesakhiwo lomncono yenkampani, kufuneka sijonge inani formula ratio zemithombo zemali. Libizwa ngokuba sisalathisi ukuzimela ngokwezimali. ixabiso layo umdla lokuba ngabahlahleli inkampani, kwaye iziphathamandla ezilawulayo okanye abatyali-mali. Okukhona lenkampani mali, elikomkhulu umngcipheko ngaphantsi kwe engagqibekanga ngemali. Ifomula Ukubala umlinganiselo ityala / ukulingana lumi ngolu hlobo lulandelayo:

CFO = AP: SS * 100%, apho AP - mali waboleka, SK - mali yakhe.

Ukuba uphakamile lo kukoriwe, uxhomekeke ngakumbi inkampani evela kwimithombo ihlawulwe. Ukunyuka nemiba ibonisa ukuhla uzinzo lwemali, ukwandisa amathuba abatyalimali.

eqhinga zemali

Ukubalwa ukuxhomekeka factor zemali kwiincwadi kwihlabathi sisalathisi wokukhuthaza zemali okanye lever. Le yenye yeempawu ezibalulekileyo imeko yemali mbutho. Kunye naye alindele uphume factor eyinkunzi, ukuzimela kunye nokuxhomekeka zemali.

Ukubalwa wokukhuthaza ikuvumela ukuba ukuvavanya amathuba kunye namathemba ishishini ngeendleko imali ebolekiweyo. Ngayo, inkampani idala eqhinga zemali. Oku kakhulu kwandisa imbuyekezo kwizibonelelo zabo.

eqhinga Financial ibalwa kwifomula ngasentla. Idatha ye isifundo zithathwa kwiphepha lomncono. Ukuze ndiboleke imali ziquka ixesha elide kunye namatyala zexeshana, njengoko kubonisiwe liabilities.

ixabiso Standard

Ukuzimela zaloo mbutho uzimisele ukuba umlinganiselo imithombo ukuya 1. Oku kuthetha ukuba esikalini kwisixando zombini izinto equity kwenza i-50%.

Kuba kwezinye iinkampani, kuyinto eqhelekileyo ukuba eli nani kwandisa ukuya 2. Oku kuyinyaniso ngakumbi kwimibutho emikhulu. Kodwa ke, kubaluleke kakhulu ukuba inkcitho-mali kuthathwa ukuba kushenxwe kulo mmiselo. Oku kuthetha ukuba inkampani acwangcise imisebenzi yayo phezu njengonozala wezakhono elibolekiweyo. Ukuhlawula ityala, kuya kufuna ixesha elininzi kunye nemali. Ngoko ke, abatyali zimali madolw ukutyala imali kwiinkampani ezinjalo. A ingozi ephezulu non-lokuhlawula ikomkhulu labo.

ratio eninzi kakhulu izimele ibonisa ilahleko lombutho ukwandisa inzuzo kule propati. Ngoko ke, lo hlalutyo uyakugatya xabiso ube mkhulu kakhulu nencinci kakhulu inani elikhoyo.

Ubonelelo ukulingana

Ukubala amashishini ezizimeleyo, abahlalutyi kufuneka abale ukuba imali imithombo yalo mali lwesakhiwo kwiphepha lomncono, eya kuzisa yenzuzo. Ukuba umbutho basebenzisa uboleke imali, kuyimfuneko. Ngoko ke, kunye nomlinganiselo eqhinga, ukubala lithetha zalo zokhuseleko (ezimeleyo):

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

ixabiso layo umgangatho kufuneka ubuncinane 0.5. Ngeyona ndlela inenzuzo enkulu kumashishini ezininzi kucingwa sisalathisi ka-0.7. amashishini Western asebenza kunye ubuncinane okuzimela ixabiso ukungavumelani kwe 0.3-0.4. Kuxhomekeke kushishino, kwakunye umlinganiselo asethi zangoku kunye non-current.

Ukuveliswa ngaphezu ezinkulu (inani elikhulu asethi non-ayixoxisi), iimfuno zenkxaso-mali lwexesha elide kwamashishini.

Ixabiso capital

Ukubala ratio ukuzimela, abahlalutyi, ukongeza kwimali eyinkunzi equity, amisele iindleko ukuboleka. Oku kufuna ukuba ukwazi inani umdla ukuba inkampani unyanzelekile ukuba ahlawule abatyalwayo ekupheleni kokuxhatshazwa nempahla yabo.

Ukuze wenze oku, sebenzisa i-avareji weighted index ixabiso ikomkhulu ebolekiweyo. It has ifomu:

CZK = Σ (etho DK *), apho - inani imithombo zifizi esekelezwe mali, i-CC - ixabiso lesixhobo ngasinye, DK - share imali iyonke.

Ngenxa ye data emiselwe iingozi zemali lweshishini.

Umphumo wokukhuthaza zemali

Uhlalutyo Risk into lwenziwa kwi eqhinga elindelweyo. Oku kwenza kube lula ukuba ukuvavanya ukusebenza ngesakhiwo nokucwangciswa eseleyo. Ibonisa quantification umngcipheko yenkampani.

Oku kuquka inkcitho yokuhlawula umdla ayikho ixesha isixa ematyaleni, kwakunye ukulahleka yenzuzo ngenxa ukuboleka ngokugqithiseleyo. Ukuze ubone ifuthe wokukhuthaza zemali, ifomula enjalo kusetyenziswa:

EFL = (1-H) * (P-P) * LC: IC, apho H - izinga irhafu yengeniso, P - ekwalathiseni umsebenzi mveliso, P - umlinganiselo umyinge wenzala ihlawulwe eyinkunzi.

Isiphumo isixa equity ukhulo lwenkunzi inzuzo ngokusebenzisa imithombo ihlawulwe. Ukuba P P, uthabathe loo mali ngetyala alifanelekile.

Ekubeni ingqalelo umlinganiselo ematyaleni, nokuthe tye, ifomula apho ngokuyimfuneko isebenza umhlaziyi ngokuqinisekileyo ukuhlola intsalela ngesakhiwo. Oku kukuvumela ukuba ukujonga ukulingana lwemithombo mali.