Ukuba inkampani inamandla kwaye ihamba kakuhle ngenyanga yokuhamba kwemali emva kwenyanga, ithathwa njengomeleleyo ngokwezimali, ubuncinane kwixesha elifutshane. Ukuba, ngakolunye uhlangothi, unokungena kwemali engenakuthathaka okanye ukuhamba kwemali engenambi (ukulahlekelwa yimali), ngoko kukhululeka ngokwezezimali kwaye kusenokwenzeka ukuba kube seengozini yokutsalwa kwebhanki . Ukuhamba kwemali emali kunika imali efunekayo inkampani, ukutshala imali kuphando okanye kwizixhobo ezintsha, okanye ukuhlawula iintlawulo okanye ukunciphisa amatyala.
Indlela Yokubala Ukuhamba Kwemali Yentengo
Nangona unokufumana ukuhamba kwemali enkcenkcazo kwiinkcazo zemali zeenkampani, ukubala ukuhamba kwemali kuyilula. Udinga nje ukuba wazi ukuba uninzi lenkampani elilethwe ngayo kwaye lihlawulwa kangakanani na kunaliphi na ixesha elinikeziweyo. Nantsi indlela:
I-cash cash flow = iRhafu yeeRhafu - iiNtlawulo zentlawulo (ngexesha lexesha)
Enye indlela yokujonga ukuhamba kwemali kukuqwalasela iNkcazo yeCash flows kunye namacandelo amathathu ahlukeneyo, okubandakanya: iCash Flows ukusuka kwimisebenzi yokuSebenzayo, uNgxowa-mali ovela kwimisebenzi ye-Investing, kunye ne-cash flow evela kwimisebenzi yokuxhaswa ngemali.
Xa uhlakulela iNkcazo yeNgqikembezo yeMali, i-Total iyimali ye-Cash Flows ye-firm. Ufika kule mpendulo ngokungeza iziphumo ezivela kwiindawo ezintathu ezihlukeneyo zesitatimende. Nazi iindlela ezimbini zokubala oku:
Imali yokuhamba kwemali = Imali ephumayo kwimisebenzi yokuSebenza + Imali ephumayo kwimisebenzi yokutshala imali
okanye
I-cash cash flow = i-CFO + i-CFI + i-CFF
Ukuba i-Net cash cash flow is Low okanye ayibi
Njengoko kuchazwe ngentla, inkampani ene-intanethi ye-cash flow okanye i-negative cash flow flow inokuba yinkxalabo. Nangona kunjalo, nangona inkampani ayikwazi ukugcina ukuhamba kwemali embi emanzini kwixesha elingenammiselo, iinyanga ezimbalwa zezi ntlobo zeziphumo zingenakuba uphawu lweengozi, ngakumbi ukuba kukho isizathu esihle seziphumo.
Ngokomzekelo, inkampani ingaba nokuhamba kwemali emncinci ephantsi ngoba ityalomali kwisixhobo esitsha esixabisekileyo, okanye ihlawula indawo entsha yokuvelisa. Kule meko, ukuxhaswa kwexesha xa isisombululo esitsha okanye isibonelelo siqala ukuvelisa ingeniso singaphaya kakhulu kwinqanaba le-balance sheet ehluphekileyo.
Nangona kunjalo, ukuhamba kwemali emncinci okufumana inyanga encinci emva kwenyanga kunokubonisa ukuthengwa kweentengiso okanye ukwehla kwinqanaba lentengo , okucacileyo akuyiyo impawu ebalulekileyo yoshishino. Ukuba ulawula ishishini, qiniseka ukuba uyaqonda ukuba ungakanani ukubala ukuhamba kwemali ukuqinisekisa ukuba ishishini lakho linenzuzo njengoko ucinga ukuba kunjalo.