I-coefficient of liquidity yebhizinisi

Ubugebengu bubonisa ukuthi ibhizinisi likwazi kanjani ukudlulisa amafa ngesikhathi. Ngamanye amazwi, ukuthengwa kwemali kuyinani lokudayiswa kwempahla yenkampani ngokubaluleka kwemakethe noma ikhono lempahla yokushintsha imali.

Izimpahla zinamandla kakhulu (ukutshala izimali zesikhathi esifushane zezimali kanye nokheshi), ngokushesha kuqaphela (ama-akhawunti aphuthumayo afanelekayo), athengise kancane (ama-akhawunti atholakele ngaphezu kwezinyanga ezingu-12 nezinye izimpahla zamanje), kanye nokusebenza kanzima (okungenakuxoxisana). Isigaba samafa sinqunywe kuye ngokuthi isici esibonisa ukuthi masinyane kangakanani futhi kalula umkhiqizo ungathola inani layo eligcwele.

Incazelo yokwaziswa kwebhizinisi ihilela ukusetshenziswa komqondo onjalo njengokulinganisa kwe-liquidity. Eziningana zalezo coefficients zisetshenziswe ekubalweni . Izilinganiso zokuthengiswa kwemali zibonisa ukuthi ngokushesha ibhizinisi likwazi kanjani ukuthola ingxenye ethile yomhlaba, ukuze ukhokhe isikweletu esikhashana.

I-liquidity ratio (yamanje) ingabalwa njenge-isilinganiso samagugu wamanje samanje kumalimboleko wamanje. Ngaphansi kwezinto ezisebenzayo zamanje kufanele ziqondwe njengezimpahla zamanje, uma ususa kuzo imali eyamukelekayo yesikhathi eside, okungukuthi, izinkokhelo ezizoba yisidingo esiphuthumayo kungakapheli unyaka owodwa. Lokhu kulinganiswa kwesilinganiso kubonisa ikhono lomsebenzi wokuzikhokhela izikweletu zakhe zesikhashana uma izimpahla zamanje zigcwaliseka . I-current liquidity ratio kufanele ilinganise noma idlulele inani lokujwayelekile 2.

Isilinganiso esisheshayo se-liquidity sinquma isilinganiso samagugu amakhemikhali kuya ezikhathini ezincane ezithathwa yibhizinisi. Kulesi simo, izimpahla zamanzi kumele ziqondwe njengezimali ezigcinwe emnyangweni wezezimali, kanye ne-akhawunti yasebhange noma ukutshalwa kwezimali okwesikhashana kwezimpahla zezimali. Lokhu kuhlanganisa izikweletu eziphuthumayo. Lesi isilinganiso kufanele silingane noma siphakeme kunenani elijwayelekile le-1. Lokhu kulinganiswa kwe-liquidity kwenza kube lula ukuqonda amakhono ebhizinisi ngesici sokubala izikweleti zesikhashana esifushane uma kwenzeka ubunzima ekuthengiseni imikhiqizo ephelile. Ukubalwa kwamanani e-liquidity kuyisisekelo esiyinhloko sokuqonda isimo ebhizinisini.

Esinye isamba se-liquidity yi-coefficient ngokuphelele. Kubalwa njengokulingana kokheshi kuya kwezimali ezimali zesikhashana kanye nezikweletu zesikhashana. Okuvamile kule coefficient ngu-0.2. I-coefficient Ibonisa amandla okusebenza ngokubhekisele kokukhokha kwamatyala amanje, ngaphandle kokusebenzisa imikhiqizo yokuthengisa nokuqoqa izimali ezifanelekayo. Lezi zici ezingenhla zinikeza ithuba lokuthi isiphetho sibheke kanjani ukuthi i-liquid ishicilelwa kanjani. Uma ama-coefficients abhekene nezinkomba eziphansi kakhulu kune-normative, lokhu kubonisa ukuthi inkampani ayikwazi ukuxazulula isikhathi ngezibopho zayo zamanje, okusho ukuthi kubonakala ingozi enkulu yezimali kubabolekisi. Uma izindinganiso zama coefficients zidlula kakhulu izinkomba ezijwayelekile, inhloko-mgomo iyiswa ngokungafanele emabhizinisini.

Ngakho-ke, isilinganiso ngasinye se-liquidity kufanele sibalwe ngokufanele futhi sihambisane nezinkomba ezijwayelekile - kulokhu, ibhizinisi lisebenza ngendlela elinganiselayo, likwazi ukubuyisela izibopho zalo kubabolekisi futhi abhekane nokukhokha. Kungenjalo, kufanele kuthathwe izinyathelo eziphuthumayo ukuze kuqiniswe isimo.