Inkunzi yemali yokusebenza iyimetrikhi yemali umnini-shishini kufuneka asebenzise ukuze ancede ukulinganisa imali kunye nokusebenza kwamanzi ebhishini . Ingumlinganiselo wazo zonke iimpahla ezikhoyo kunye namatyala angoku. Ingumlinganiselo wexesha elifutshane loshishino, kwaye luyakwazi ukubonisa ubuchule bokuphathwa kweenkampani ukusebenzisa i-asethi ngendlela efanelekileyo.
Inkunzi-ntsebenzo enemali ingasetyenziselwa ukuchonga inkampani inesikhundla sokukhula ngokukhawuleza.
Ukuba ishishini linemali eninzi kwiindawo zayo zokugcina, linokuthi lanele ngokwandisa ishishini ngokukhawuleza. Ngakolunye uhlangothi ukuba ishishini lincinci kakhulu kwiindawo zokugcina imali ngaphandle kokuba akunakwenzeka ukuba inkampani inemithombo yokukhawuleza ngokukhawuleza.
Ingumthamo obalulekileyo kubaphathi, abathengisi kunye nabathengi abaqhelekileyo kuba kubonisa ukuthengiswa kwexesha elifutshane kunye nekhono lokuhlawula amatyala alo akhoyo kunye nezinto ezikhoyo.
I- metric yexabiso lemisebenzi ehambelana nomnxeba ihambelana ngqo nomyinge okhoyo, okanye umlinganiselo wentengo esebenzayo, obizwa kanjalo ngokuba ukuba inkampani njengempahla efutshane nje ematyaleni "inokusebenza". Umyinge wamanje ngumlinganiselo wokuthengiswa kwamandla kunye nokusebenza kakuhle okulinganisa ikhono lokuqeshisa ukuba lihlawule iimfanelo zalo zesikhashana kunye nezinto ezikhoyo. Ukuba ukhangele ukubalwa komlinganiselo wamanje, ubona ukuba usebenzisa idatha efanayo yebhanki ukuze ubale i-net working capital.
Ukubala i-Net Working Capital
Nantsi ukubalwa kwe-Net Operating Capital: Ii-Asset zangoku-Iimfanelo ezikhoyo = I-Capital Operating Capital.
Ukuba iqumrhu leshishini linempahla ekhoyo yangama-$ 200 kunye namatyala awangoku angama-$ 100, ngoko:
- Inkunzi yeNtsebenzo yeNkunzi = iiAfa eziNje-eziMatyala ezikhoyo
- = $ 200 - $ 100
- = Inkunzi yeNtsebenzo yeNkunzi = $ 100
Le nkampani inakho ukuhlawula iimbopheleleko zetyala lexeshana kwaye i-$ 100 ishiywe njengekheshi okanye i-cashushi cushion. Iphindwe kabini kwii-asethi ezikhoyo (i-$ 200) njengeemfanelo ezikhoyo (i-$ 100).
Thelekisa oku kumlinganiselo okhoyo. Ukuba ubala umlinganiselo okwangoku welo mzekelo, uza kusebenzisa umlinganiselo wenqanaba langoku :
- Ukulinganiswa kwamanje = Iimpahla ezikhoyo / eziMatyala ezikhoyo
- $ 200 / $ 100 = 2.00X
- Umlinganiselo wamanje = 2.00X
Unokubona ulwalamano phakathi kweemitha ezimbini zeemali.
Imizekelo ye-Net Operating Capital
Ngokuqinisekileyo, utshintsho kwizinto eziphathekayo okanye iimfanelo ziza kubangela utshintsho kwi-capital work, ngaphandle kokuba zilingana. Njengokuba:
Ukuba umnini-shishini ubamba i-R10 000 eyongezelelweyo kwinkampani yabo, ixabiso liyakhuphuka ngama-R10 000 kodwa amatyala angoku ayenyuka. Ngaloo ndlela, i-capital capital yenyuka ngama-R10 000.
Ukuba loo nkampani inokuboleka u-R10 000, kwaye uyavuma ukuyihlawula emva kweentsuku ezingama-90, i- capital capital ayizange ikhule, kuba zombini i-asethi kunye namatyala akhulisiwe ngama-R10 000.
Ngaba loo nkampani kufuneka ityala imali engama-R10 000 kwi-inventory, i-capital capital ayiyi kutshintsha ngenxa yokuba imali iyancipha ngo-R10 000, kodwa ixabiso liye landa nge-R10 000.
Leyo nkampani ithengisa imveliso eyi-$ 1,000, ekhoyo kwi-inventory kwiindleko zama-$ 500.
Imali yokusebenza ikhuphuka ngama-$ 500 kuba i-akhawunti efunyenweyo, okanye imali, yonyuka ngama-$ 1,000 kunye ne-inventory yanciphisa ngama-500.
Ikhampani isebenzisa i-$ 1,000 ukuthenga izixhobo. Oku kuya kunciphisa i- capital work ngoba i-Cash yempahla iyancipha.
Ulawulo lwemali kunye nokulawulwa kobutyebi bokusebenza kubalulekile ekusindeni kwenkampani yeshishini. Inkampani inokwenza inzuzo, kodwa ukuba inenkinga ngeendawo zabo zemali, abayi kuphila. Yingakho kubalulekile ukuba umnini-shishini asebenzise zonke iimetriki zezimali kunye namanyathelo atholakalayo ukulawula ukuthengiswa kwemali kunye nemali.