Uya kufumana yonke into oyifunayo ukuze uhlalutyo lwamanani e-liquidity kwi-balance sheet yenkampani. Ubutyebi bunxulumene ne-asethi yeempahla kunye namatyala. Ngokukodwa, i-liquidity ibheka ukuba ingaqeshwanga okanye ingahlawulwanga inkokhelo inokuhlawula ityala layo langoku kunye nexabiso elikhoyo.
01 - Izinyathelo Zokuqala
Nantsi i-balance sheet esiya kuyisebenzisa njengomzekelo. 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.
Ngaphambili siya kusebenzisa idatha ye-balance sheet ukuze sibone ukulinganiswa kwamanje kunye nokukhawuleza kunye nenkunzi yokusebenza esetyenzisiweyo ngelixa kuchaza ngamnye kunye nokuba utshintsho lwawo unyaka lunye luthetha ntoni. Unokuphinda uphinde uphendule iziphumo zenkampani yakho.
02 - Bala i-Current Ratio yeNkampani
Isinyathelo sokuqala kuhlalutyo lokuthengiswa kwemali kukubala ubungakanani benkampani yangoku . Umlinganiselo wamanje ubonisa ukuba zihlandlo ezininzi kwi-fowuni inokuhlawula iimbopheleleko zamatyala ezikhoyo ngokusekelwe kwiimpahla zayo.
Imfomula yile ilandelayo: Ulungelelaniso lwangoku = Iimpahla ezikhoyo / iiMfanelo ezikhoyo . Kwinqanaba lomgca, ungabona amanqaku aqakathekileyo. Lezo zizo ozozisebenzisa ekubaleni. Ngo-2008, ukubala bekuya kuba oku kulandelayo:
Ulungelelaniso lwangoku = $ 708 / i-540 = = 1.311 X
Oku kuthetha ukuba iqumrhu liyakwazi ukuhlangabezana neembopheleleko zalo zangoku (iifutshane) ezixanduva ezili-1,311 ngaphezulu. Ukuze uhlale ungasombululi, iqumrhu kufuneka libe ne-ratio engama-1.0 eyi-X, oku kuthetha ukuba iyakwazi ukudibanisa ngqo neemfanelo zayo zamatyala ezikhoyo. Ngoko, le nkampani isisombululo.
Kule meko, nangona kunjalo, i-firm is a little liquid more than that. Iyakwazi ukuhlangabezana neembopheleleko zayo zamatyala kunye nekhefu elincinane. Ukuba ubalwa umyinge okhoyo wangoku ka-2007, uya kubona ukuba umlinganiselo okhoyo ube ngu-1.182 X. Ngoko ke, le nkampani yaphucula ukuthengiswa kwayo ngo-2008, okwangoku, kulunge oko kuba isebenzayo ngexabiso eliphantsi.
03 - Bala i-Quick Ratio okanye i-Acid Test
Isinyathelo sesibini ekuhlalutyoshelweni kwamanqaku kukubala ukuba isantya esheshayo senkampani okanye uvavanyo lwe-asidi . Inani elikhawulezayo luvavanyo olunzulu oluninzi lwentlawulo ngaphandle kohlobo lwangoku. Ubheka indlela inkampani enokukwazi ngayo ukudibanisa iimbopheleleko zetyala lexeshana elifutshane ngaphandle kokuba ithengise nayiphi na into ekufakwayo kuyo.
Inventory yinto encinci yamanzi kuyo yonke i-asethi yangoku kuba kufuneka ufumane umthengi kwi-inventory yakho. Ukufumana umthengi, ngokukodwa kwi-economic slow, akunakwenzeka njalo. Ngako oko, iifemu zifuna ukukwazi ukuhlangabezana nezibophelelo zabo zesikhatshane zesikweletu ngaphandle kokuba zithembele ekuthengiseni impahla.
Imfomula yile ilandelayo: Ukukhawuleza ngokukhawuleza = Impahla ekhoyo-Inventory / Current Liabilities . Kwinqanaba lomgca, ungabona amanqaku aqakathekileyo. Lezo zizo ozozisebenzisa ekubaleni. Ngo-2008, ukubala bekuya kuba oku kulandelayo:
Ukukhawuleza ngokukhawuleza = $ 708- $ 422 / $ 540 = 0.529 X
Oku kuthetha ukuba i-firm ayikwazi ukuhlangabezana neemfanelo zayo zangoku (iifutshane) ezikufutshane ngaphandle kokuthengiswa kwemali ngenxa yokulinganisela okukhawulezayo ngu-0.529 X ongaphantsi kwe-1.0 X. Ukuze uhlale unqabile kwaye uhlawule ityala layo elifutshane ngaphandle kokuthengisa izinto, Isantya esheshayo kufuneka sibe ubuncinane kwi-1.0 X, into engekho.
Kule meko, ke kunjalo, i-firm will need to sell the inventory ukuhlawula ityala layo elifutshane. Ukuba ubala inani elikhawulezayo lika-2007, uza kubona ukuba yi-0.458 X. Ngoko ke, iqumrhu liphucule ukuthengiswa kwalo ngo-2008, oku kulunge oko kusebenza ngokusesikweni. Ifuna ukuphucula isilinganiso sayo esheshayo singaphezulu kwe-1.0 X ngoko kuya kufuneka ukuba kuthengise i-inventory ukuhlangabezana nezibophelelo zesikweletu sayo esifutshane.
04 - Bala i-Net Operating Capital yeNkampani
Inkunzi yenkampani yokusebenza enomtsalane ngumlinganiselo phakathi kweempahla zayo zangoku kunye namatyala awangoku:
Inkunzi yeNtsebenzo yeNkunzi = iiAfa eziNje-eziMatyala ezikhoyo
Ngomnyaka we-2008, le ntlawulo yebhanki yenkampani iya kuba:
$ 708 - 540 = $ 168
Kule kubalo, usuvele uyazi ukuba unemali enemisebenzi enemali efanelekileyo yokuhlawula iimbopheleleko zetyala lexeshana ngaphambi kokuba ubale umlinganiselo okhoyo. Kufuneka ukwazi ukulwa nolwalamano phakathi kwenkampani yomsebenzi wenetha kunye nenani elikhoyo.
Ngo-2007, inkunzi yenkampani yabasebenzi yayiyi-$ 99, ngoko ke isikhundla sayo semali esisebenzayo, kwaye, ngoko ke, isikhundla sayo sokuthengiswa kwemali, siphucule ukususela ngo-2007 ukuya ku-2008.
05 - Isishwankathelo soHlolo lwethu loTywala
Kule khokelo, sijonge ukulinganisa okukhoyo kwenkampani, ubungakanani obukhawulezayo, kunye nenkunzi yomsebenzi. Ezi ziyinxalenye ephambili yoluhlalutyo olulula lwe-liquidity business firm. Uhlalutyo olunzima ngakumbi kunye nokuhlalutya kwemali kunokwenziwa kwiinkampani, kodwa olu hlalutyo lwe-liquidity analysis luya kukuqalisa.
Makhe sijonge esi sishwankathelo. Le nkampani iye yaphucula isikhundla sayo sokuthengiswa kwemali ukususela ngo-2007 ukuya ku-2008 njengoko kuboniswe ngabo bonke abathathu beemetriki esibhekile. Umyinge wamanje kunye nezikhundla zeenkunzi zemisebenzi esebenzayo ziye zaphucula zombini. Isantya esheshayo sibonisa ukuba inkampani kusenokwenzeka ukuba ithengise i-inventory ukwenzela ukuba ihlangabezane nezibophelelo zamatyala zangoku, kodwa ukukhawuleza kwezinga kuphuculwe.
Ukuze uhlalutye ngokuqinisekileyo le nkampani, kufuneka sibone idatha yoshishino apho le nkampani ikhona khona. Kuhle ukuba sineminyaka emibini yedatha kwenkampani njengoko sikwazi ukubheka umgangatho kwiimilinganiselo. Nangona kunjalo, nathi kufuneka siqhathanise ama-ratios of firm with the shishini.