Sisiphi Isisombululo
Isisombululo sinamandla okwenza ishishini ukuba libe neempahla ezaneleyo zokufihla amatyala alo. Iimpahla zezoshishino zizinto ezishishino, kwaye izibophelelo yinto efunekayo kwi shishini kwezo zinto. Kutheni oku kubalulekile? Yonke ishishini linenkinga yokuhamba kwemali ngamanye amaxesha, ngakumbi xa iqala ukushishina.
Ukuba ishishini linemithetho eninzi kakhulu yokuhlawula kunye nexabiso elaneleyo (kuquka imali, ngokuqinisekileyo) ukuhlawula loo mabhili, ishishini aliyi kuphila.
Isisombululo kwiShishini lokuBhalisa iBhishini
I-solvency ihambelana ngokuthe ngqo kwi-balance sheet ye shishini. Isalathisi sibonisa ubudlelwane bexabiso lemashishini kwicala elinye kunye nezityala (ubunikazi) ngaphesheya.
Ukulingana kwemveli yenkcazo kukuba ama-Asset alinganayo namatyala kunye ne-Owner Equality. Ukuba ishishini linalo, ithi, i-$ 100,000 kwiimpahla kunye ne-100,000 yee-matyala, umnini akanayo ubulungisa. Ibhanki, ngoko kuthetha, ityala ibhizinisi. Kodwa ukuba ishishini linama- $ 100,000 kwiimpahla kwaye i-$ 50,000 kuphela ematyaleni, umnini ungumnikazi wezinto zezoshishino kwaye angayijika ibe yimali xa ifunekayo.
Isisombululo seMigangatho okanye iMilinganiselo
UkuSombululo kudla ngokulinganiswa njengomlinganiselo wempahla kwiimfanelo. Khumbula, i-solvency ithelekisa i-asethi kumatyala-ngaba kukho iimpahla ezanele zokuhlawula iindleko?
Kule ndlela, indlela efanelekileyo yokulinganisa i-solvency kukubandakanya onke amatyala: i-akhawunti ehlawulwayo, irhafu ehlawulwayo, iimali-mboleko ezihlawulwayo, iinqeshiso ezihlawulwayo - yonke into ehlawulwayo. Kukho izidibaniso ezimbini ezilinganisa i-solvency:
Umyinge wamanje ixabiso lilonke lezinto ezikhoyo ngoku zahlula iindleko ezikhoyo zangoku.
Iimpahla zangoku ziyimali, i-akhawunti efunyenweyo, i-inventory, kunye neendleko zokuhlawulwa. Ezinye iimpahla zexesha elide njengezixhobo aziqwalaselwe kule mali kuba kuthatha ixesha elide ukuba zizithengise ukuze zifumane imali yokuhlawula iibhili, kwaye aziyi kuthenga ngokuthenga ngokupheleleyo.
Ukuze uhlalutye kwaye uhlawulele amatyala, ishishini kufuneka libe ne-2 ukuya kwe-1 ekhoyo, oku kuthetha ukuba ininzi yezinto ezikhoyo njengamatyala asemhla. Lo mgangatho uyaqaphela ukuba ukuthengisa ii-asethi ukufumana imali kungabangela ilahleko, ngoko kufuneka iimpahla ezininzi.
Inani elikhawulezayo lisebenzisa kuphela imali kunye neengxelo ezifunyenweyo, njengoko ezi zinto zizodwa ezisetyenziselwa ukuhlawula amatyala ngokukhawuleza, kwimeko yemfuneko yenkcitho yokukhawuleza. Isilinganiselo esheshayo sisilinganiselo se-1 kuya kwe-1, imali echaziweyo kunye neakhawunti ezifunyenweyo kufuneka zilingane nemali yetyala. Oku, njengokuba unokucinga, kunzima kakhulu ukufikelela.
UkuSungulwa Njengokuba Kubonakala kwiNgxelo yeLender
Ezi zinto zibalulekile kumnini-shishini, kodwa nakumthengi. Ukuba ibhanki iqwalasela umboleko kwishishini, liya kukhangela ngokuthe ngileyo kule miqathango ukuqinisekisa ukuba ishishini sele linamatyala amaninzi kwaye ayinayo impahla efanelekileyo yokuhlawula loo matyala.
UkuSungulwa, Ubutyebi, kunye noPhuhliso
Ukunqumbuka kudla ukudideka utywala , kodwa akuyona into efanayo.
Ubutyebi buyimilinganiselo yexeshana yoshishini, ngelixa i-solvency imilinganiselo yexesha elide. Ubutyebi bunxulumana ngakumbi nokuhamba kwemali emfutshane, ngelixa i-solvency ihambelana nokuzinza kwexesha elide.
Isisombululo siyadideka kunye nokusebenza. Ukukhubazeka kubandakanya ngaphezulu kwikhono loshishino ukuba luzuze ixesha elide.