Sebenzisa ii-Asset Management Ratios kwi-Analysis Ratio Analysis

by Rosemary Peavler

I-Ratios yokuPhathwa kweMali yokuHlaziya iCandelo loPhumelelo loMqinisekisi wokuThengisa ukuThengiswa

Ukulinganiswa kolawulo lwe-Asset kuyisisitshixo ekuhlalutheni indlela eyiyo nangempumelelo ngayo ishishini lakho elincinci ukulawula i-asethi yalo ukuvelisa ukuthengisa. Ukulinganiswa kolawulo lwee-asethi zibizwa ngokuba yi- ratios yokubuyisela okanye ukulinganiswa kobuchule . Ukuba uninzi lwatyalomali kwiimpahla zeenkampani yakho, imali yakho yokusebenza iya kuba phezulu. Ukuba awunayo imali eyaneleyo kwiimpahla, uya kulahlekelwa ukuthengisa kwaye kuya kukulimaza inzuzo yakho, ukuhamba kwemali , kunye nexabiso lentengo.

Wena, njengomnini-shishini lakho, unomsebenzi wokumisela inani elifanelekileyo ukutyalo kwi- akhawunti yakho nganye ye- asethi . Ukwenza oko ngokuthelekisa iqhinga lakho nakwezinye iinkampani kwishishini lakho kwaye ubone ukuba zininzi kangakanani ukutshala imali kwi-akhawunti ye-asethi. Uyakugcina umkhondo wendlela oye watyala ngayo kwi-akhawunti yakho ye-asethi unyaka nonyaka uze ubone oko kusebenzayo.

Inventory Ushintsho lwangaphandle

Umlinganiselo wokubuyiswa kwemali ungomnye wolawulo oluxabisekileyo lweefa okanye ukulinganiswa kwemali. Ukuba iimveliso zakho eziqinileyo zithengisa izinto ezibonakalayo, kubaluleke kakhulu. Ukubuyiswa kwempahla kubalwa ngale ndlela:

Inani lokuthengiswa kwempahla = Intengo yokuthengisa / Inventory = ____X

Oku kuthetha ukuba ulwahlulo lweentengiso zentengiso, ukusuka kwingxelo yokufumana imali, ukusuka kwisiqulatho sombolo kwi -balance sheet kwaye ufumana inombolo enamanani amaninzi. Leyo nombolo ibonisa inani lezihlandlo zithengiswa kwaye zenziwa kwakhona ngonyaka ngamnye. Ukuba inani liphakamileyo, unokuba usengozini yokugcina imali.

Ukuba liphantsi, qaphela ukuthengwa kwexesha elingapheliyo.

Iintengiso zeNtsuku kwi-Inventory

Iintengiso zeNtsuku kwi-Inventory ratio zixelela umnini-shishini ukuba zingaphi iintsuku, ngokuqhelekileyo, kuthatha ukuthengisa i-inventory. Umgaqo oqhelekileyo kukuba i-DSI engaphantsi ibhetele kuba kungcono ukuba ne-inventory ithengise ngokukhawuleza kunokuba ihlale e-shelfini yakho.

Ukuba uyazi inani le-inventory ye-inventory yakho, unokukhawuleza ukubala i-Days 'Sales in ratio. Umlinganiselo osheshayo wokubala lo mlinganiselo lulandelayo:

Iintengiso zeentsuku kwi-Inventory = iintsuku ezingama-365 / ukubuyiswa kwempahla = IiNyanga ze-____

Ukuba awunayo inqanaba lokubuyiselwa kwemali, kukho enye ifom ongayisebenzisa ukubala iiNtengiso zentengiso kwi-Inventory:

Iintengiso zemihla kwi-Inventory = Inventory / Iindleko zeeMpahla zithengiswe X 365 = iientsuku ezingama-_____

Ixabiso le-inventory yakho liza kuvela kwi- balance sheet yakho yakutsha. Iindleko zeempahla ezithengiswayo zithathwe kwingxelo yengeniso . Lo mlinganiselo ulinganisa ukusebenza kwezimali kwenkampani kubanikazi kunye nabaphathi ngokubhekiselele kwimali ye-inventory. Imali yokubuyiswa kwempahla iyahlukahluka ukusuka kwishishini ukuya kwishishini. Ngokuqhelekileyo, inani elingaphantsi lokuthengiswa kweentsuku kwi-inventory libhetele kunenani eliphezulu leentsuku. Kuya kuhluka ukusuka kumashishini ukuya kwishishini.

Umyinge wexesha lokuqokelela

Isiqingatha sexesha lokuqokelela libizwa ngokuba yiNtengiso yeeNtsuku okanye ukuThengiswa kweeNyanga kwiiNgeniso. Ilinganisa inani leentsuku kuthatha inkampani ukuba iqokelele iakhawunti yeekhredithi ukusuka kubathengi bayo. Inani elingaphantsi kweentsuku libhetele kuba oku kuthetha ukuba inkampani ifumana imali yayo ngokukhawuleza.

Umyinge wexesha lokuqokelela uhluka kwi-shishini ukuya kwishishini, nangona kunjalo. Kubalulekile ukuba inkampani ithelekise ixesha layo lokuqokelelwa kwamanye amafemu kumashishini alo.

Nanku ukubalwa kwexesha eliqhelekileyo lokuqokelela:

Iintsuku ezingama-365 / Ukuthengisa / iiNgxelo ezifunyenweyo = iintsuku ezingama-_____

Inani lokuthengisa livela kwingxelo yengeniso kwaye i- akhawunti efunyenweyo ivela kwi-balance sheet.

Iimali ezifumanekayo

Ukubuyiswa kwemali efumanekayo ngumlinganiselo osebenza ngesandla ngesandla sonyaka wokuqokelela ukunika umnini-shishini umfanekiso opheleleyo we-akhawunti efunyenweyo. Imbuyiselo yokufumana imali ibona indlela esiqokelelela ngayo ngokukhawuleza kwimali yethu yokuthengisa okanye, ngokuqhelekileyo, maxesha amaninzi ngamnye ngonyaka sihlambulula okanye siqokelela ngokupheleleyo iakhawunti zethu ezifunyenweyo. Ukubala kulandelayo:

Iimali ezifunyenweyo Ingeniso = Ukuthengiswa / ama-akhawunti atholakalayo = ____ amaxesha

Ngokuqhelekileyo, ukuphakanyiswa kwemali eyimali ephezulu, kulunge njengoko kuthetha ukuba uqokelela i-akhawunti yakho yekredithi ngexesha elifanelekileyo. Ukuba iimali zakho zokufumana imali ziphantsi, kufuneka ukhangele i- credit and collections policy kwaye qi ni sekise ukuba zijoliswe kuyo.

I-Asset Fixed

Isilinganiselo esichaziweyo sokuthengiswa kwempahla sibheka indlela eyiyo ngayo inkampani isebenzisa izinto zayo ezizinzileyo, njengezityalo kunye nezixhobo, ukuvelisa ukuthengisa. Ukuba awukwazi ukusebenzisa iimpahla zakho ezizinzileyo ukuvelisa ukuthengisa, ulahlekelwe yimali ngenxa yokuba unaloo mpahla echanekileyo. Ipropati, izityalo kunye nezixhobo zibiza ukuthenga nokugcina. Ukuze kusebenze kakuhle kwaye kusebenze kakuhle, ezo maxabiso kufuneka zisetyenziswe ngokunokwenzeka ukuze kuveliswe ukuthengisa. Isilinganiselo sokuhlawula i-asethi ye-asethi yindlela ebalulekileyo yokulawula i-asethi kuba inceda umnini-shishini ukuba enze umlinganiselo wezityalo kunye nezixhobo zenkampani.

Nanku ukubalwa kwerhafu yokuchithwa kweefa:

I-Asset Fixed Inzuzo = Ukuthengiswa / Iimpahla eziHlomelo eziNye = amaxesha angama- _____

Ngokuqhelekileyo, ukuphakama inani lamaxesha, kulunge. Nangona kunjalo, ukuba umlinganiselo uphakeme kakhulu, izixhobo zakho mhlawumbi ziphula ngenxa yokuba usebenza ngamandla. Ukuba inani leexesha liphantsi kakhulu xa kuthelekiswa noshishino okanye kwiminyaka edlulileyo yedatha eqinileyo, ke iqela lakho lingasebenzi kuze kube yilapho isityalo kunye nezixhobo zakho zihlala zingenzi lutho.

I-Capital Operation Capital

Isilinganiselo sokuthengiswa kwemali yentengo ye-intanethi ngumlinganiselo wolawulo lwee-asethi "umlinganiselo omkhulu". Iyalinganisa indlela nzima ngayo ukusebenza kwethu "ukusebenza" kwenkampani. Imali eyisebenzayo yintoni oye washiya emva kokuba inkampani ihlawule iimbopheleleko zesikweletu sayo esifutshane. Ngokuqhelekileyo, ukuphakama kwexabiso lexabiso, kungcono. Ukubala kulandelayo:

Intsebenziswano yeNkunzi yeNtsebenzo yeNtengo = UkuThengiswa / iNtluphelo yokuSebenza

Intlawulo Yonke Impahla

Isilinganiselo sokuthengiswa kwee-asethi sisilinganiselo sokulawulwa kwee-asethi esiyinxalenye yesishwankathelo kuzo zonke iirhafu zokuphathwa kwee-asethi ezikule nqaku. Ukuba kukho ingxaki nge-inventory, iimali ezifunyenweyo, i-capital work, okanye i-assets fixed, iya kuboniswa kwisiqingatha se-asset ratio. Isilinganiselo sokuthengiswa kwee-asethi sibonisa indlela eyiyo ngayo ifa lakho, ngokupheleleyo, ukuvelisa ukuthengisa. Ukuphakanyiswa kwesilinganiselo sokuthengiswa kwamaxabiso e-asethi, okubhetele kwaye ngakumbi ngokufanelekileyo usebenzisa isiseko sakho se- asethi ukuvelisa ukuthengisa kwakho. Nantsi ukubala:

Ixabiso leMpahla yokuThengwa = UkuThengiswa / ukuTyekiswa kweeMpahla = _____ amaxesha

Xa uhlalutya ukulinganiswa kolawulo lwee-asethi, unokwazi ukubheka ubungakanani bakho bee-asethi kunye nokuba kukho ingxaki, unokubuyela kumanqaku akho okulawula ii-asethi uze uhlukanise ingxaki. Ukukwazi isikhundla sakho ngokubhekiselele ekusebenziseni ukusetyenziswa kweempahla ukuthengisa kubalulekile kwimpumelelo yakho.