IiRatios zokuHlahla kweMali eziBalulekileyo ekuHlaleni ukuHlahla kweMali
Isitatimende sokuhamba kwemali ngenye yeenkcazo ezintathu zezona zibalulekileyo zezemali umnini-shishini usebenzise ukuhlalutya kwemali. Abatyalomali bathembela kwingxelo yokuhamba kwemali ukuchonga amandla eemali zenkampani. Umgca wecandelo lokuhamba kwemali yiyobomi le shishini elincinci.
Ngokungafani nesitatimende se ngeniso, isitatimende sokuhamba kwemali siya kuxela ukuba inkampani yakho idala imali. Kubalulekile kwimpilo yoshishini ukuba ibe nekhefu ngokwaneleyo ukuhlawula iindleko kunye nokuthenga izinto ezifunekayo okanye iimpahla zoshishino.
Ingcamango yokuhamba kwemali iyahluke kwimbono yenzuzo okanye inzuzo engenayo kwaye umnini-shishini kufuneka acinge ngento nganye ngokwemigaqo eyahlukeneyo kwaye ahlalutye nganye kwiindlela ezahlukeneyo. Kukho izibalo zemali ezikunceda umnini-shishini ojolise kwingeniso enenzuzo kunye nalabo abajolise ekuphumeni kwemali.
Uhlalutyo lokuhamba kwemali lusebenzisa ama-ratios agxininisa ekuphumeni kwemali kunye nendlela i-solvent, i-liquid, kwaye ifaneleke ngayo inkampani. Nazi izibalo ezibaluleke kakhulu zokuhamba kwemali kunye nokubala nokutolika.
01 - Ukusebenza kweMali yokuHlaba kwemali
Umlinganiselo wokuhamba kwemali ngumsebenzi wezinto ezibalulekileyo zokuhamba kwemali. Ukuhamba kwemali kukubonisa indlela imali ehamba ngayo nangaphandle kwenkampani kunye nendlela ohlawula ngayo iindleko zakho.
Ukuhamba kwemali okusebenzayo kuhambelana nokuhamba kwemali eyenziwa yinkampani ukusuka kwimisebenzi ukuya kwi-ityala laso langoku. Ilinganisa indlela utywala ngayo iqumrhu elisemgangathweni elifutshane kuba lihambelana namatyala okwangoku kunye nokuhamba kwemali kwimisebenzi.
Ukusebenza kweMali yokuHlaba kweeNgxowa = Ukuhlawula kwemali evela kwiiMisebenzi / eziMatyala ezikhoyo apho:
Ukuhamba kweMali evela kwiiNkonzo kuvela kwiNkcazo yeMali yokuHlahla kweMali kunye neeMatyala ezikhoyo zivela kwi- Balance Sheet
Ukuba iNkcazo yokuSetyenziswa kweMali yeCash yeenkampani ingaphantsi kwama-1.0, inkampani ayiyi kudala imali eyaneleyo yokuhlawula ityala layo elifutshane eliyimeko ebalulekileyo. Kungenzeka ukuba iqumrhu lingaze likwazi ukuqhubeka liqhuba.
02 - Ixabiso / Intlawulo yokuhamba kweeNgcingo
Ixabiso lentengo yokuhamba kwemali idlalwa njengoluphawu olubhekiselele lwexabiso lenkampani kunexabiso lentlawulo yokufumana imali. Ubuncedo ngokwenene kwinkampani ukuba ukwazi, ingakumbi ukuba inkampani iyathengiswa esidlangalaleni. Ithelekisa intengo yesabelo kwenkampani kwi-flow flow yekampani eyenza isabelo ngasinye.
Bala ixabiso / ukuhamba kwemali njengendlela elandelayo:
Intengo / umlinganiselo wokuhamba kwemali = Ukwabelana ngexabiso / Ukuhamba kwemali yexabiso nganye kwisabelo apho:
Isabelo sabelana ngokuqhelekileyo intengo yokuvala yesitokethi ngosuku oluthile kunye nokuhamba kwemali esetyenziswayo kuthathwa kwiNkcazo yeNgqikembeko yemali . Abanye abanikazi boshishino basebenzisa ukuhamba kwemali ekhethiweyo kwi-denominator endaweni yokusebenzisa ukuhamba kwemali.
Kufuneka kuqatshelwe ukuba abaninzi abahlalutyi basasebenzisa umlinganiselo wexabiso / umvuzo kwi-analysis analysis.
03 - Ukukhawuleza kweMali yokuHlaba kweMali
Isilinganiselo seMali yokuHlahla kweCash is a kubaluleka kubalulekile njengoko kubonisa ubudlelwane phakathi kwemali eyenziwe kwimisebenzi nokuthengisa. Ikhampani idinga imali ukuze ihlawule igalelo, abaxhasi, ityala leenkonzo, kwaye ityala imali kwixabiso elitsha, ngoko ke imali ibaluleke kakhulu njengenzuzo kwenkampani yeshishini.
Isilinganiselo seMali yokuHlahla kweMali yeCash isilinganisela ukukwazi ukuguqulela ukuthengisa ngemali. Ukubala kukuba:
Ukuhamba kwemali ukusuka ekuphumuleni kwemali / Intengiso yokuthengisa = _____%.
Inombolo ye-equation ivela kwiNkcazo yeFirm of Flow cash. I-denominator ivela kwiNkcazo yeNgeniso . Inkulu ipesenti, ingcono.04 - Ukuhamba kweengxowa-mali ukusuka kuMsebenzi / Umyinge weeMali eziPhezulu
Ukuhamba kwemali evela kwiiNkonzo / Umyinge wamatyala amatyala ayingqinelana esifanayo kwisixa-mali esisetyenzisiweyo esisisetyenzisiweyo / isixa-mali. Zomibini zilinganisa i-solvency yenkampani okanye ikhono layo lokuhlawula amatyala kwaye igcine ikhanda layo ngaphezu kwamanzi. Ixesha langaphambili lilunge, nangona kunjalo, njengoko lilinganisa le khono ngaphezu kwexesha elide kunokuba lifike ngexesha.
Lo mgangatho ubalwa ngolu hlobo lulandelayo:
Ukuhamba kwemali kwi-Operations / Umyinge weMali epheleleyo = _______% apho:
Ukuhamba kwemali ukusuka kwimisebenzi kuthathwa kwiNkcazo yeNgxowa-mali yeeMali kunye neemali eziqhelekileyo zamatyala ngumlinganiselo wamatyala amaninzi kumaxesha amaninzi amatyala athatyathwe kwiibhatari .
Ukuphakama komlinganiselo, kungcono ukuguquguquka kwezezimali kunye nokukwazi ukuhlawula amatyala akhe.
05 - Ulungelelaniso lwangoku
Umyinge wamanje ngowona olula kakhulu ukuhamba kwemali. Ixelela umnikazi webhishini ukuba i-asethi yangoku iyanelisekile ukuhlangabezana netyala langoku. Umlinganiselo ubalwa ngale ndlela:
> Imilinganiselo yangoku = Iimpahla ezikhoyo / eziMatyala zamanje = ______X
apho:Amagama omabini avela kwiphepha lokulinganisela kwenkampani. Impendulo ibonisa ukuba mangaphi amaxesha ngaphezu kwenkampani inokudibana nekamva layo elifutshane kunye nemilinganiselo yecala lolawulo lwefayili.
06 - Ukukhawuleza ngokukhawuleza (I-Acid-Test)
Umlinganiselo okhawulezayo, okanye uvavanyo lwe-asidi, uvavanyo oluthile olongezelelweyo lobuncwane ngaphezu komlinganiselo wamanje. Kuthatha i-inventory ngaphandle kwe-equation kunye nokunyaniseka kwe-firm if it has not inventory to sell it to meet its short-term debt obligations. Ukuba isantya esheshayo singaphantsi kwezi-1.0, ngoko kufuneka kuthengise i-inventory ukuhlangabezana neetyala lexeshana elifutshane , elingesona sikhundla esihle sokuba iqumrhu libe khona.
Nanku ukubalwa kokulinganisela okukhawulezayo:
Ukukhawuleza ngokukhawuleza = Iimpahla ezikhoyo - i-Inventory / Current Liabilities apho yonke imigaqo ithathwa kwi-balance sheet yefayili.