Amafa kancane ngaqaphela: ukuhlaziya amasu solvency

Phakathi ukuhlaziya nokusebenza ezezimali nezomnotho ibhizinisi eningi ukunakwa zikhokhelwe bezimali kancane kancane lwenteke amafa le nkampani. Nge lokho kungenziwa ixhunyiwe? Kule ndaba uzothola impendulo esihlokweni.

Kungani kuchazwa izimpahla kancane realizable?

Yiziphi idatha impahla yebhizinisi?

Amafa - kancane ukusebenza, noma yimuphi omunye - kuchaziwe ezimweni eziningi njengengxenye ukuhlaziywa imisebenzi yezomnotho ibhizinisi. Umthombo oyinhloko idatha yezimali esimweni isinqumo imisebenzi efanele - Inkampani-balance sheet. Kumiswa It is ngesisekelo izinkomba zangempela yenkampani kwezomnotho, evunywe abaphathi bayo kanye ubonakala eyamsiza ezitatimendeni zezimali.

Noma yimuphi izimpahla zamanje kancane lwenteke kuhlanganise cwaningo, ikakhulukazi, ukuze ngokwanele ukuhlola abathintekayo - ngokuyinhloko abanikazi ibhizinisi, ibhizinisi credit. Khona-ke iyini isakhiwo kwempahla le nkampani, kuthinta ikhono layo ngesikhathi esifanele ukufeza izibopho eziphuma, kuhlanganise izinkokhelo ubhekene nenkinga yezimali.

Cabanga-ke ukuthi kukhona amafa ebaluleke kancane ukusebenza ngo kuhlola kwekusebenta kubukwe yebhizinisi. Hlola imininingwane yabo kuyosisiza ngezigaba elandelayo yohlobo ehambisana yenhlangano imithombo.

Ukwahlukanisa impahla yenkampani

Phakathi bezimali yesimanje indlela evame ngaphansi imaphi amafa zihlukaniswa ngalezi zigaba ezilandelayo:

• ketshezi kakhulu (okubizwa ngokuthi A1 iqembu amafa);
• ngokushesha lwenteke (A2);
• amafa kancane realizable (A3);
• amafa illiquid.

Cabanga ngokucacile zabo, kanye umehluko phakathi ngokuningiliziwe.

Yiziphi izimpahla A1?

Impahla efanele wamukela zihlanganisa imali aphethwe iNkampani, kanye nokutshalwa yesikhashana. Zombili lezi zinhlobo zezindlu ezibhekwa amafa wahlonishwa oseceleni kwe-balance sheet.

Isabelo lezi zimpahla kuya nokwenzeka kakhulu kuyaqondakala: ezimalini ibhizinisi okungatholakala wachitha nganoma yisiphi isikhathi ukuze athenge okuthile noma idividendi izinkokhelo abanikazi bamabhizinisi. Basuke izimpawu zezimali ngokuphelele. Ngakwelinye ihlangothi, izimali zesikhathi esifishane - amafa ukuthi ngokuqinile kungaba cishe yisiphi isikhathi ukuqaphela nezinye izinhlangano kwezomnotho, futhi kwezinye izimo, kanye nabantu. Ngakho-ke, kungabuye ngokufanele isibaluli izinsiza nokwenzeka kakhulu.

Izici A2 iqembu amafa

Iqembu elilandelayo kwempahla - nalezo ihlukaniswa njengoba ngokushesha awenziwanga. Ukuze labo ngokwesiko ibhekisela inhlangano Iyatholakala okumele siyocinywa ezinyangeni ezingu-12 kusukela esikhathini ukwakheka balance sheet noma omunye umthombo ukuthi isetshenziswa ehlaziya amafa.

Lamasu ngokwanele liquid kakhulu Nokho, bakwazi ukuba lusebenze ngokushesha kangakanani, kuncike ngokuyinhloko nemibandela izinkontileka elingenabo ama-akhawunti atholakalayo, imigomo exchange of kwemali phakathi kweenqhema transaction, solvency iqembu ubophekile.

amafa A3 Group

Isigaba esilandelayo kwezinsiza - it is nje izimpahla efanayo kancane ukusebenza, noma lezo ezihlobana ngayo iqembu A3. Ukuze labo ngokwesiko zihlanganisa ezikhona, kanye ne-VAT, okuyinto kuncike isinxephezelo isimo.

I zezimali langempela lwefa kuncike ngokuyinhloko Dynamics zabathengi isidingo imikhiqizo ekhiqizwa yinkampani. Kulokhu, isakhiwo kwalo kungase kube khona njengoba izimpahla ezihamba kancane kakhulu, kanye leyo imikhiqizo zinezikhathi baningi kakhulu, ngoba nhlangothi zombili ukuze oluthathwa ku ezingeni eliphakeme zezimali - ngisho noma hhayi A1, kodwa ngempela mhlawumbe A2.

okushiwo Ngakho, le zilwane uhlukanise amafa ngezizathu eyengeziwe futhi lokhu ukwandisa nekusebenta jikelele wokuhlaziywa ukusebenza kwezomnotho ibhizinisi kuphela.

A3 Iqembu amafa njengoba kungaxoxwa: yini ngokucacile zabo?

Kungaphawulwa esikuhlolile izigaba ezintathu amafa ngokwesiko labizwa ngokuthi zamanje. Basuke izimpawu esivamile - ikhono lokushintsha oyiyo njengengxenye imijikelezo ezithile ukukhiqizwa.

Vele ngokushesha kangakanani luzoqala izimpahla zamanje buvezwa ukusebenza kwe-marketing isu ukuthuthukiswa kwamabhizinisi. Kwenzeka ukuthi amafa kancane lwenteke ngaphakathi ezimali isikhathi esisodwa, kunalokho evele ukushintsha izimfuno zazo emakethe. amaphethini Okufanayo kungaba cyclical ngokwemvelo - isibonelo, uma kuyoba umkhiqizo yesizini, noma labo ngokombono ekutholeni imali yokuthengisa abe kwencika elinamandla lwemali kazwelonke kokushintshashintsha kwamanani okuhwebelana.

amafa A4 iqembu

Elinye iqembu izimpahla ezingaqhubeka ihlaziye kohlaka ekuhloleni ukusebenza kwe-imodeli ukuthuthukiswa komnotho ibhizinisi, - illiquid. Ukuze labo ngokuvamile zihlanganisa amafa non-samanje, futhi ama-akhawunti atholakalayo, okuyinto kumele zikhokhelwe inhlangano unesibopho izinyanga ezingaphezu kuka-12 ngemva ukuhlaziywa izinkomba kwezomnotho ibhizinisi. Ngokuba non-zamanje amafa zihlanganisa impahla, imishini kanye nezinye izisetshenziswa ezingavikelekile zitholwa inkampani lenhlangano yenqubo ukukhiqizwa.

Empeleni, isidingo nokuchithwa kwezimpahla embuzweni, kukhona, njengoba umthetho, uma yimali noma kabusha of ibhizinisi ngokuhamba yokuhlangana noma yokuthola.

Ngakho, safunda yiziphi izinsiza ohlobo A3 - amafa ithengiswe kancane, kanye naletinye tindlela tekuphila ukuthi ihlukaniswa usebenzisa imibandela ezivamile yesimanje bezimali imvelo. It kuyoba usizo cabanga ngendlela amafa ingasetshenziswa ukuhlaziywa ezomnotho ibhizinisi practice.

Amafa ukuhlaziywa yizinkomba zezomnotho: ezicashile

Ukucutshungulwa amafa esimeningcondvo ukuhlaziywa izinkomba yomsebenzi wezomnotho lenhlangano bungatholakala kuphela uma ukuqhathanisa zabo izinkomba ukubaluleka izikweletu ezithile inkampani. Lemisebenti ingaphindze ihlukaniswa ngokweminyaka criteria ezahlukene. Ngakho, kukhona nezikweletu:

• the eziphuthuma kakhulu (P1 izikweletu);
• Esifushane (P2);
• yesikhathi eside (P3);
• njalo (S4).

Isigaba sokuqala sihlanganisa nalabo izibopho okuyinto kuyinto efiselekayo ukuba abuyisele ezinyangeni ezingu-3. Ukuze yesibili - izikweletu ukuthi kudingeka bavale isikhala isikhathi esiyizinyanga 3 nonyaka 1. Yesikhathi eside nezikweletu zidinga ukubuyiswa kwemali esikhathini esiyizinsuku ukuthi idlula unyaka owodwa. Ukuqhubeka izibopho - kuba, ikakhulukazi, imali yamasheya inkampani, wambambezela Amaholo, imali isikhathi esizayo.

Kwenzeka kanjani-ke kancane ngaqaphela nezinye amafa ihlaziye uma iqhathaniswa ukubaluleka izikweletu? Masitadishe lo mbuzo kabanzi.

Ngokuqondene nezimpahla kanye nezikweletu ekucubunguleni balance sheet: ezicashile

Phakathi bezimali indlela evame, owawuthi kokusele kwenhlangano ubonakala ketshezi ngokuphelele, uma:

• Amafa ezifana A1 mkhulu noma elilingana izikweletu ezifana A1;
• A2-uhlobo izinsiza yena, zinezici ezifana ngendlela ezidlula noma mkhulu kunezinhliziyo P2 nezibopho;
• ngokweqile is hhayi waphawula amafa kancane ezihambayo eside nezikweletu;
• amafa illiquid engaphansi kuka noma okulingana izikweletu njalo.

Esimweni lapho kwasho ubuhlobo zifeziwe, zimali noma yimuphi omunye umuntu othintekayo, isibonelo nomuntu ayemkweleta bengase baqaphele nekusebenta ibhizinisi.

Kungaphawulwa ukuthi uma lubonwe kuqala okungenani 3 okungu, futhi engikhiphela 4th, futhi lokhu bekungase kusho ukuthi inhlangano has isamba elanele afundwa izindlela ukuthola ukuhluzeka eliphezulu kakhulu ngokwezimali. Ngakwelinye ihlangothi, uma isilinganiso wokuqala 3 kungukuthi ebonwe izinkomba yokuhlaziya wezimali ka ngokuqondene nezimpahla kanye nezikweletu, kungase kubonise ukuthi imodeli le nkampani nokubusa akuyona esebenza kahle kakhulu, nokulinganisela ishidi libhekene zezimali ongaphakeme.

Kulokhu, yokuthi, ngokwesibonelo, amafa ezihamba kancane ibhalansi ziyavumelana, kungase akusho ukuthi ezinye izisetshenziswa kusuka inkampani ngokwanele. Ngokuvamile, ngesikhathi senqubo ukukhiqizwa eyodwa uhlobo kwempahla akumiseleli nezinye, uma asikhulumi Yiqiniso, mayelana izindleko isinxephezelo imithombo.

Isilinganiso ngokuqondene nezimpahla kanye nezikweletu: ezicashile

Kunezinye amafomula ahlole ukusebenza kwe-imodeli ukukhiqizwa ibhizinisi.

Ngakho, kungashiwo kwachazwa ngokuthi okusezingeni eliphezulu uma isamba P1 futhi P2 nezikweletu kancane amafa A1. Ngakwelinye ihlangothi, solvency yenkampani kungahlolwa njengoba sokuhambisana izinga okusezingeni eliphezulu uma isamba P1 futhi P2 nezikweletu kancane amafa kufana A1 kanye A2.

Nokho, uma kunjalo abasebenzela, okungukuthi, inani kwakhiwa ngokungeza nemingcele P1 futhi P2, kukhulu kunesono etholwe ukwengeza A1 kanye A2, kodwa engaphansi kwezigidi isamba A1, A2 futhi A3, solvency kungenziwa libhekene kwamukeleke ngaphansi kwezimo ezivamile emakethe. Esimeni inhlekelele ngokuqinile okungenzeka isikhona kakade ezinye izinkinga nezibopho inkonzo.

Ngakwelinye ihlangothi, uma isamba A1, A2 futhi A3 lincane esakha ngenxa ukwengeza nezikweletu P1 futhi P2, imodeli yebhizinisi kungahlolwa njengento engasizi esekelwe yokuthi inkampani awokuthi ukuzwa nobunzima ekunikezeni izinsizakalo izikweletu kusukela amafa.

isifinyezo

Ngakho, sabuka ke, yini kukhona izimiso zomthwalo Ukwahlukaniswa impahla yebhizinisi, kanye iyini injongo sokuhlaziya yabo. Ngu kancane amafa realizable ngokuyinhloko ezikhona amafemu sidonsa VAT kanye nezinye izinto zokusebenza, izimpawu amazinga afanayo inzuzo. Nokho, kunengqondo ukuchitha extra uhlobo Ukwahlukaniswa kwamadamu amafa esihambisanayo yokuthi zezimali zabo ziyahlukahluka kakhulu, isekelwe izici e ukufunwa umkhiqizo othize. Futhi bathembele, isibonelo, izici ezithile zonyaka.

Esikhathini ukuhlaziya nekusebenta ibhizinisi imithombo enjenge imodeli ukukhiqizwa A1, A2 nezinye izimpahla zamanje, ezihamba kancane phakathi kwabo, kunengqondo ukucabangela umongo ukuqhathanisa enenani izikweletu inkampani. Ngokuvamile, kufanele kwamukelwe ngazo zombili ngokweqile ayengaphansi phezu yokugcina. Nokho, uma kunjalo, kucatshangwa ukuthi ama-asethi illiquid ezihlobene uhlobo A4 kuyoba nezikweletu kancane unomphela - nalezo ihlukaniswa njengoba P4 izibopho.