Ezi ezinye iimpahla zi-akhawunti ezifunyenweyo, i-inventory, kunye ne-asethi. Unokuba nazo ezinye iimpahla kwi-balance sheet kodwa ezi zizona ziphambili esisebenzisayo ukubala ukuba i-asethi isebenza ngayo ngokufanelekileyo.
Ukulinganiswa kolawulo lwee-asethi kuqhathanisa i-asethi yenkampani kwingeniso yayo yokuthengisa ibonisa ikhono lenkampani ukuguqulela i-asethi yayo ekuthengiseni.
Ukulinganiswa kolawulo lwee-asethi kubalwa ngoluhlobo lweefayili, umzekelo, ukubuyiswa kweefa , ukubuyiswa kwemali , ukubuyiswa kwemali ehlawulwayo, ukubuyiswa kwe- akhawunti , kunye nokujikelezwa kwemali . Ngamnye unikeza ukuqonda okubalulekileyo kwimimandla ethile yemali yenkampani kwaye ikhanyise amandla ayo kunye nobuthathaka.
Imilinganiselo yokuPhathwa kweeMpahla eziPhakamileyo kunye neePhantsi
Ixabiso eliphezulu lokuthengiswa kweefa libonakaliso elihle lokuba inkampani isebenzisa ixabiso layo ngokufanelekileyo ukuvelisa ukuthengisa. Ukuphakanyiswa kwamaxabiso okuthengiswa kwee-asethi, ukuthengisa ngakumbi inkampani ivelisa kwiimpahla zayo. Kakade, oko kukuphakanyiswayo kwishishini elinye lingahle libe liphantsi kwelinye shishini ukuze ukuthelekiswa kwamashishini angabalulekanga.
Ukulinganiswa kwamaxabiso e-asethi angabonakaliyo - inkampani ayisebenzisi ixabiso layo ngokufanelekileyo ukuvelisa ukuthengisa.
Azisisebenzisi kakuhle impahla yabo. Mhlawumbi impahla yabo ayiphelile okanye iqhuba inkampani engezantsi. Nazi ezinye izibonelo:
Iingxelo ezifumanekayo Ukulinganiswa kokubuyisela
Ukubonisa umxholo wokulinganiswa kolawulo lwee-asethi, makhe sijonge kwimbuyekezo yokufumana imali, ejongene nolawulo lweenkampani ezifunyenweyo, ezibandakanya umgaqo-nkqubo wesikweletu.
Njengoko ngaphambili, i-akhawunti ephezulu efunyenweyo yokubuyisela i-akhawunti, ingcono inkampani ikwenza ukuqokelela imali efunyenweyo. Omnye umgca - ukuba umlinganiselo uphakeme kakhulu, kunokuthetha ukuba kukho isaphulelo esikhulu kakhulu sokuhlawulwa kwangaphambili, okanye ukuba imimiselo inzima kakhulu.
I-akhawunti yemali efunyenweyo yokubuyiswa kwemali ibalwa ngokuhlula ukuthengisa ngeemali ezifunyenweyo.
Imihla 'Ukulinganiswa okufunyenweyo
Ngokumalunga nalokhu, umnini-shishini kufuneka abuke kwakhona kwimivuzo efunyenweyo yeentsuku zokubonisa ukuba ixesha elide, lithatha ishishini ukuba liqokelele ekuthengiseni iitaliti kumthengi. Oku kwaziwa nangokuthi i- 'day sales ' (DSO) okanye ixesha lokuqokelela eliqhelekileyo (ACP). Inani lokufumana iimali libalwe ngokukwahlula inani leentsuku ngonyaka, 365, ngenani lemali yokufumana imali.
Inventory Ushintsho lwangaphandle
Ukuba inkampani yakho ithengisa izinto eziphathekayo, lo luphawu lokubaluleka kwee-asethi okanye umvuzo. Ukubala ixabiso lokuthengisa elihlulwe yi-inventory. Intengiso yokuthengisa isuka kwi-statement yakho yengeniso kunye ne-inventory ukusuka kwibhalansi. Isiphumo sinani lexesha leempahla zithengiswa kwaye zibuyiselwa. Ukuba liphezulu kakhulu, jonga ukugcina izinto. Uncinci kwaye unokuba nolwazi olungasetyenziswayo.
IiNtengiso zeeNtsuku kwiRatio yokuThengisa
Ngomlinganiselo wokubuyiswa kwempahla, wena njengomnini-shishini kufuneka ujonge kwakhona kwiintengiso zentsuku kwisilinganiselo sokubala eziza kubonisa ukuba zininzi iintsuku, ngokuqhelekileyo, kuthatha ukuthengisa i-inventory.
Ixabiso elisezantsi, i-inventory esheshayo ithengisa. Ukuthengiswa kweentsuku kwi-inventory ratio kubalwa ngokuhlula iintsuku ezingama-365 ngengozi yokubuyiswa kwempahla.