01 - Ubume bokuHlalwa koLwabiwo-mali
Icebiso: Cofa kumfanekiso ukuwujonga kwimodi yeskrini epheleleyo. Uyakubona kwakhona kwiwindow eyahlukileyo ukuze ukwazi ukufunda inkcazelo uze ubone umfanekiso ngexesha elinye.
Ukuze uhlalutye indawo yetyala leenkampani yakho, kufuneka ube nekharityhulam yenkampani kunye nesitatimende se ngeniso esilahlayo. Uzakufuna ulwazi kwiinkcazo zezo zombini. Ukulingana kwamatyala kubonakala kwii-asethi zeempahla, izibophelelo, kunye nokulingana kwemali.
Nantsi ibhalansi yesicwangciso esiza kuyisebenzisa kule khokelo. Uyabona ukuba kukho iminyaka emibini yedatha yolu xwebhu oluqinileyo. Oku kungenxa yokuba uhlalutyo lwamanani luyisixhobo esihle kuphela ukuba sinokuthelekisa iiratiyo esibala kuyo nayiphi na enye yeminyaka yedatha okanye kwimigangatho yamashishini.
Ukuba ucofa phambili, uya kubona ukuba siza kusebenzisa la maqhinga ebhalansi kunye ne-2007 kwingeniso ye-engenayo ukubala izilinganiso zetyala le-2007 kwenkampani. Emva koko, siya kubaqhathanisa nezikwereti zetyala lika-2008 ngelixa kuchaza ngamnye kwaye yintoni ukutshintshwa kwabo kunyaka-nye kuthetha. Unokuphinda uphinde uphendule iziphumo zenkampani yakho.
02 - Bala i-Matyala kwiRhafu
Icebiso: Cofa kumfanekiso ukuwujonga kwimodi yeskrini epheleleyo. Uyakubona kwakhona kwiwindow eyahlukileyo ukuze ukwazi ukufunda inkcazelo uze ubone umfanekiso ngexesha elinye.
Umlinganiselo wexabiso lempahla ubonisa indlela ubuninzi beziko lakho lexabiso elixhaswa ngetyala. Into ebalulekileyo ekufuneka uyikhumbule kukuba ukuba i-100% yesiseko sakho se-asethi ixhaswa ngetyala, ulahlekelwa phantsi! Ufuna ukugcina ityala lakho libe ngumlinganiselo wempahla ngokuhambelana noshishino lakho. Ufuna kwakhona ukubukela imimiselo yembali kwindawo yakho kunye nokukwazi kwakho ukuhlawula iindleko zakho zemali kwi-matyala.
Khangela i-balance sheet. Yonke idatha oyifunayo ilapha kwaye icacisiwe. Umyinge wexabiso lempahla ngu: I-Intlawulo yemali / i-Asset epheleleyo
Kwiphepha le-2007, ixabiso lexabiso liyi-3,373. Ukuze ufumane ityala elipheleleyo, kufuneka udibanise kunye namatyala okwangoku (amatyala awangoku), eyi-543 ye-$, kunye nexesha elide, eli-$ 531. Ukubala kuba:
Amatyala kwiiAfa = $ 543 + $ 531 / $ 3373 = 31.84%
Umlinganiselo wexabiso lempahla kwi-XYZ Corporation yi-31.84% oku kuthetha ukuba i-31.84% yeefa zeefim zithengwa ngetyala. Ngenxa yoko, i-68.16% yempahla yenkampani ixhaswa ngezimali kunye nezimali okanye utyalo-mali.
Asazi ukuba oku kulungile okanye kakubi njengoko singenayo idatha yeshishini ukuze siyilinganise nayo. Singakwazi ukubala umlinganiselo we-2008. Ukuba wenza njalo, uya kubona ukuba umlinganiselo wexabiso lempahla ngo-2008 ngowama-27,79%. Ukususela ngo-2007 ukuya ku-2008, umlinganiselo we-asethi we-asethi we-XYZ Corporation wehla ukusuka kwi-31.84% ukuya kwi-27,79%.
Ukuwa kwexabiso kumatyala kumpahla kunokuba yinto entle, kodwa sifuna ulwazi olungakumbi ukuhlalutya oku ngokwaneleyo.
03 - Bala i-Matyala kwi-Equity Ratio
Icebiso: Cofa kumfanekiso ukuwujonga kwimodi yeskrini epheleleyo. Uyakubona kwakhona kwiwindow eyahlukileyo ukuze ukwazi ukufunda inkcazelo uze ubone umfanekiso ngexesha elinye.
Ibhizinisi lixhaswa ngetyala okanye ukulingana (imali inotyalwe ngabanikazi) okanye ukudibanisa ezimbini. I-matyala ekulinganisweni kwamanyathelo amanyathelo atyala kangakanani ukuba ityala lisetyenziselwa ukuxhaswa yinkampani ngokumalunga nomlinganiselo wobulungisa osetyenziswayo. Ukusebenzisa imali yokuxhaswa kwetyala kuyingozi kwiinkampani kunokusebenzisa imali yokulingana. Njengoko inani lemali-mali likhuphuka, umngcipheko we-firm uphinde ukhuphuke. Yingakho ukubala oku kubaluleka, ngokukodwa kumnini-nkampani.
Khangela i-balance sheet. Unokubona ukuba ityala elipheleleyo kunye nokulingana kwamashishini zigqityiweyo. Lezo zimbini zibalo ukuba kufuneka ubale i-debt to equity ratio. Ukubala kukuba: Amatyala amaninzi (Amatyala) / Ubulungisa bezabanikazi = _____%
Xa ubalela ityala lokulingana ngo-2007, ufumana:
$ 543 + $ 531 / $ 2299 = 46.72%
Oku kuthetha ukuba i-46.72% yesakhiwo semali yenkampani inomatyala kwaye intsalela inikwa ngumxhasi-mali. Njengawo nawuphi na umlinganiselo, kufuneka udatha olufanisayo ukuze ukwazi ukuba oku kulungile okanye kubi. Asinayo idatha yoshishino kodwa singakwazi ukubala i-matyala ka-2008 kwi-equity ratio.
Ukuba ubala i-matyala ka-2008 kwi-equity ratio, umphumo ngowama- 38.48% . Ngo-2008, iqumrhu lisebenzisa ityala elincinci ukuxhasa ngemisebenzi yalo efanelekileyo. Sifanele senze uhlalutyo oluphezulu lwezezimali, nangona kunjalo, ukwazi ukuba ngokuqinisekileyo.
04 - Bala i-Times Inzala Efunyenwe Ukulinganisa (Inzala)
Icebiso: Cofa kumfanekiso ukuwujonga kwimodi yeskrini epheleleyo. Uyakubona kwakhona kwiwindow eyahlukileyo ukuze ukwazi ukufunda inkcazelo uze ubone umfanekiso ngexesha elinye.
Elinye inkokhelo okanye umlinganiselo wokubaluleka kwezemali obalulekileyo ukubala ukuba inkampani ngamaxesha athile anomdla (I-TIE) okanye umyinge wokufumana inzala. Umlinganiselo we-TIE utshela umnini we shishini elincinci ukuba i-firm ingazifaka njani iindleko zomdla kwi-matyala. Ukuba iqumrhu lisetyenziselwa ukuxhaswa kwetyala, kufuneka likwazi ukuhlawula iindleko zenzalo.
Ngokuqhelekileyo, ukuba iqumrhu linamaxabiso aphezulu, amaxesha amanqaku anomvuzo aphantsi kakhulu ngokuqhelekileyo kuba kuya kuba nzima ukuhlawula iindleko zenzalo ukuba unamatyala amaninzi. Ngakolunye uhlangothi, ukuba ityala lenkampani liphantsi, ngoko umyinge owenzelwa umlinganiselo uza kuba phezulu njengoko kuya kuba lula ukukhupha iindleko zenkampani.
Amanani omyinge we-TIE avela kwinkcazo yengeniso yenkampani njengoko kuboniswe ngasentla. Nanku ukubalwa komlinganiselo we-TIE wenkampani ngo-2007:
I-EBIT / Intlawulo yeMali = ____ X
$ 691 / $ 141 = 4.9 X
Oku kuthetha ukuba inkampani inokudibana neendleko zenzalo zayo ezingama-4.9 ngamaxesha kunyaka ngamnye. Asazi ukuba oko kulungile okanye akunanto ngaphandle kokuyithelekisa kwaye asinayo idatha enxulumanisayo. Oko sikwaziyo, nangona kunjalo, kukuba i-XYZ Corporation inokuhlawula imali yenzalo yayo ubuncinane ngaphezu kwexesha elilodwa kunyaka ngamnye.
05 - Ukuchazwa kohlalutyo lokuBaluleka kweMatyala
Icebiso: Cofa kumfanekiso ukuwujonga kwimodi yeskrini epheleleyo. Uyakubona kwakhona kwiwindow eyahlukileyo ukuze ukwazi ukufunda inkcazelo uze ubone umfanekiso ngexesha elinye.
Sibalwe ezintathu zokubaluleka kweetyala, okanye ukulinganiswa kwemali, ukulinganisela ukuchonga isikhundla setyala le-XYZ. Njengoko ungakubona kwitheyibhile elingentla, inkampani ithembele ngaphantsi kwezimali zetyala ngo-2008 kunokuba zikho ngo-2007.
Oku kudla ngokuba ngumqondiso ontle kwimpilo yezemali yenkampani. Amatyala amaninzi athetha umngcipheko ophezulu. Amatyala amaninzi ithetha ukuba inkampani inemali engaphantsi ekhoyo ukuhlawula abathengi bayo kunye nemisebenzi jikelele kuba kufuneka ihlawule iindleko zayo. Le nkampani ixhomekeke ngakumbi kwi-finance yomnini ngoku. Kwishishini elincinci, eli liphawu oluhle.