Injongo yokuSebenza, kwezeMali, kunye nokuHlanganisa
Ngetyala lokuxhaswa kwemali, kungakhathaliseki ukuba ingaba inzala yenzalo ivela kwimboleko okanye umgca wekhredithi , iintlawulo zenzalo zichithwa irhafu. Ukongezelela, ngokuhlawula ngexesha elifanelekileyo inkampani iya kusekwa imbali yentlawulo efanelekileyo kunye nokunyaniseka kweentengo zekhredithi.
Abatyalomali kwishishini banqwenela ishishini ukusebenzisa imali yokuxhaswa kwetyala kodwa kuphela ukuya kwinqanaba. Ngaphandle kwephuzu elithile, abatyali-zimali bafumana ukhathazeka malunga nokuxhaswa kwetyala elininzi njengoko kuqhuba umngcipheko wendalo.
Kukho iintlobo ezintathu zokubaluleka:
Yiyiphi i- Operating Meverage ?
Uhlalutyo lwe-breakeven lubonisa ukuba kukho ezimbini iintlobo zeendleko kwiinkqubo zeendleko zenkampani - iindleko ezizinzileyo kunye neendleko eziguquguqukayo . Imilinganiselo yokusebenza ibhekisela kwipesenteji zeendleko ezizinzileyo apho inkampani inayo. Echazwe ngenye indlela, ukusetyenziswa kwemilinganiselo yimivuzo yeendleko ezizinzileyo kwiindleko eziguquguqukayo. Ukuba iqumrhu loshishino linamaxabiso amaninzi xa kuthelekiswa neendleko eziguquguqukayo, okokuba inkampani kuthiwa inomgangatho ophezulu wokusebenza.
Ezi fenisi zisebenzisa ezininzi iindleko ezizinzileyo kwishishini labo kwaye ziyi-firms ezinkulu.
Umzekelo omhle wenkampani ebanzi yoshishino oluyimveliso yinkampani yokuvelisa imoto. Unomlinganiselo omkhulu lwezixhobo ezifunekayo ukuvelisa imveliso yazo - iimoto. Xa uqoqosho luyehlisa kwaye abantu abambalwa bathenga iimoto ezitsha, iinkampani zemizi-moto ziza kufuneka zihlawule iindleko zabo ezizimeleyo ezifana nezityalo ezikhupha izakhiwo, ukuhlaziywa kwezixhobo kunye nezinye iindleko ezizinzileyo ezihambelana nenkampani enkulu.
Ukuphungulwa kwezoqoqosho kuya kulimaza iqumrhu elikhulu elinamandla kakhulu ngaphezu kweenkampani kungekhona ngoko-mali.
Unokuqhathanisa umlinganiselo wokusebenza kwi-firm firm firm, ephakamileyo, ukuya kumgangatho osebenzayo kwi-firm firm firm, eya kuba yinto ephantsi. Isakhiwo esiqinileyo sezabasebenzi sinye apho enye inkunzi yoluntu iyadingeka kwinkqubo yokuvelisa. Imayini ibonwa ngokuba nzima kakhulu ngenxa yokuba imali enkulu ebandakanyekayo kwimigodi iya kubakhokelela abasebenzi. Iinkampani zenkonzo ezenza uqoqosho lwethu oluninzi, ezifana neevenkile okanye iihotele, ziyasebenza kakhulu. Bonke bafuna abasebenzi abangakumbi kwinkqubo yokuvelisa kuneendleko zemali.
Ngezihlandlo zoqoqosho ezinzima, iifemu ezisebenza ngamandla ziba nexesha elilula elisekhona kunezicwangciso ezinkulu zenkampani.
Yintoni ekubhekiselele kuyo? Kuthetha ukuba ukuba iqumrhu linomgangatho ophezulu wokusebenza, utshintsho oluthile kwimiphumela yokuthengisa ivolonti enkulu kwinguqu e-EBIT ne-ROIC, buyela kwi-capital investment . Ngamanye amazwi, iifemu ezinomgangatho ophezulu osebenzayo zithintela kakhulu utshintsho kwiintengiso kwaye zichaphazela umgca wazo ngokukhawuleza.
Umngcipheko wezoshishino
Umngcipheko woshishino ngumyinge omnye wengozi obeka i-future firm firm back to equity.
Umngcipheko wezoshishino ngumngcipheko wokuba abanikezeli bezabelo bajongane ukuba iqumrhu lingenalo ityala. Kuyiyo mngcipheko owenziwe kwimisebenzi yenkampani. Isuka ekungeniqiniseki kwezoqoqosho okukhokelela ekungaqiniseki malunga neenzuzo ezizayo kunye neemfuno zemali.
Elinye iqela lomngcipheko wezoshishino kukuhluka kwiimfuno zomkhiqizo. Abathengi bahlala befumana ukutya ngoko kunzima kwamaxesha ezoqoqosho, utyando lwe-Publix evenkile yokutya luya kuba neyantlukwano yemveliso kuneForse Motor Company . Abathengi akudingeki bathenge iimoto ezintsha ngexesha lokungaqiniseki koqoqosho. Uninzi lweefemu zoshishino nazo zinokuhluka kwixabiso lemveliso yokuthengisa kunye neendleko zokufaka. AmaFirms aphucayo ukuvelisa iimveliso ezintsha kwiimarike zizibeka kwiingozi zoshishino. Cinga ngeenkampani zeMoto zaseMelika. Iinkampani zemoto zasemzini zazisa iimoto ezinobungakanani beemoto ukuthengisa ngokukhawuleza kuneenkampani zaseMelika ezihamba ngemoto, zibonisa ukuba zengozi yoshishino.
Ukuba iqumrhu loshishino linamaxabiso aphezulu kwaye iindleko zabo aziyeki njengokuba imfuno iyancipha, ngoko i-firm inekhangelo eliphezulu lokusebenza elibhekiselele kumngcipheko wezoshishino.
Yiyiphi iMithombo yeMali ?
Imilinganiselo yezemali ibhekisela kwisixa sematyala kwisakhiwo esiphezulu senkampani yeshishini. Ukuba unokwenza umboniso wephepha lokulinganisela , umlinganiselo wemali ubhekisele kwicala lokunene lesalathisi. Umgangatho wokusebenza ubhekisela kwicala lesobunxele bephepha lokuhlawula - isityalo kunye nezixhobo ezisecaleni. Imilinganiselo yokusebenza ikhetha ukuxutywa kweempahla ezicwangcisiweyo okanye izityalo kunye nezixhobo ezisetyenziselwa ishishini loshishino. Ukunyuka kwemali kubhekisela kwindlela i-firm eyoyihlawula ngayo okanye indlela yokusebenza ngayo imali.
Njengoko kuthethwe ngaye ekuqaleni kweli nqaku, ukusetyenziswa kwemali yemali , okanye ityala, ekuxhaseni imisebenzi yenkampani, inokuphucula ngokwenene ukubuyela kwenkampani ngokulingana kunye nemali yesabelo ngasinye. Oku kungenxa yokuba ifayili ayihlaziyi imali yomnini-mali ngokusebenzisa imali yokulingana. Uncedo oluninzi lwemali, nangona kunjalo, lunokubangela umngcipheko wokungagqibekanga kunye nokuchithwa.
Esinye sezilinganiso zezimali esizisebenzisayo ekuqingeni umlinganiselo wemali esinawo kwi-firm firm isingqinisiso sesikweletu / ukulingana . Ulwabiwo-mali / ubulungisa lubonisa inani letyala kwi-firm firm to equity.
Yintoni edibeneyo, okanye i-Total, Income
Ukudibanisa, okanye umyinge, umyinge lilonke inani leengozi ejongene neshishini lezorhwebo. Inokukhangela kwakhona ngenye indlela. Yonke isixa semali esinokuyisebenzisa ukuze sikhulise imbuyekezo evela kwishishini lethu. Umyinge osebenzayo uphakamisa iindleko ezivela kwisityalo sethu kunye nezixhobo okanye izinto ezingasetyenziswayo. Imilinganiselo yezemali iphakamisa iindleko ezivela kwiimali zetyala lethu. Umlinganiselo odibeneyo yilezi zimbini iintlobo zokuphakanyiswa okanye ukuphakanyiswa kweentlawulo. Oku kukhangelelaniso kwiphakamiso esuka kumbono we-balance sheet.
Kwakhona kuncedo kwaye kubalulekile ukujonga umlinganiselo ukusuka kwingxelo yeengeniso. Umyinge osebenzayo uphepha isiqingatha esiphezulu semali yengeniso kunye nenzuzo yokusebenza, ukugqiba ukubuyela kwimisebenzi. Imilinganiselo yezemali ichaphazela isiqingatha esiphantsi semali yengeniso kunye nemali engenayo kwisabelo kubagcini-zimpahla.
Ingcamango yokubaluleka, ngokubanzi, isetyenziselwa ukuhlalutya ngokuphambene nokuphuhliswa kwesakhiwo esiphezulu senkampani.