Ifomu: coefficient yokuxhomekeka kwezezimali. Ukubalwa. Isiqalo sokuthembela kwezezimali - ifomula ebhalansi

Ukuhlola ukusebenza komgomo wokuphatha wezokuphathwa kwenkampani, kunezindlela eziningi ezisetshenziswayo. Enye yazo ukuzimisela kwama-coefficients of stability financial. Lolu lwazi luyakuthanda bobabili abasunguli nababolekisi bebhizinisi. Ngakho-ke, kubaluleke kakhulu kubahlaziyi bezimali. Esinye sezici ezisemqoka zendlela evezweyo yi-formula. I-coefficient yokuxhomekeka kwezezimali izovumela ukulinganiswa kwesakhiwo sokulinganisela nokuthuthukisa esikhathini esizayo. Lolu uhlobo lokuhlaziya oluwusizo kakhulu. I-formula ye-coefficient yokuxhomekeka kwezezimali ngokuvamile isetshenziswa abahlaziyi baseNtshonalanga. Ekuhloleni ukusebenza komkampani, lokhu kungenye yezinkomba ezibalulekile.

Ulwazi jikelele

Abomnotho baseNtshonalanga babiza isibonakaliso sokulinganisa izikweleti, esiveza indlela elandelayo. I-coefficient yokuthembela kwezimali isetshenziselwa ukuhlola isakhiwo sebhalansi yebhizinisi ngokusabalaliswa kwemali ebolekiwe. Ezweni lakithi, esikhundleni sokunquma coefficient yokuxhomekeka kwezimali ebhalini, indlela yokuzimela yenkampani isetshenziswa njalo. Okusho ukuthi, ukuhlolwa kwesakhiwo semithombo yemali kwenziwa ngokulandela ukutholakala kwemali.

Kodwa-ke, ukusebenzisa ifomula yokubala i-coefficient yokuxhomeka kwezezimali, kungenzeka ukulinganisa izikweletu emaceleni. Lesi sibonakaliso sibalulekile kubatshali bezimali futhi sifakazela ukuthi solvency yenkampani. Ngenxa yalokhu kwedatha, ababolekisi baphetha ngokuthi kunconywa ukuhlinzeka ngemali mboleko. Ngakho-ke, lapho senza ucwaningo ngesakhiwo senhloko yebhizinisi, kuyadingeka ukuba sihlolisise ukuguquguquka kwemali kanye nenani lemali ebolekiwe.

Isikhulu sabakweleta

Ingxenyomali ebolekiwe yebhizinisi yinani lezikweletu zalo zesikhathi eside nezesikhathi esifushane kulabo abakweleta. Lezi zihloko ezimbili zemithombo yezikweletu zengeze ukuba zibale inani lokuxhomekeka kwezezimali. Ifomula lebhalansi lifaka ukukhipha ekubalweni kwezinto ezinjengalezi "Imali engenayo" futhi "Izindleko zezindleko zesikhathi esizayo". Ukubalwa kwefomula ye-coefficient yokuxhomekeka kwezezimali kwenziwa isikhathi sokubika ngaphandle kokubheka i-receipt yesikhathi esizayo noma ukunciphisa imali ye-balance.

Inkunzi ebolekiwe ekunciphiseni inani elisezingeni lokulinganisela liphakamisa ukuzinza kwenkampani. Kodwa njengoba okuhlangenwe nakho kwabakhiqizi baseNtshonalanga kubonisa, kumele kusetshenziswe yibhizinisi ukukhulisa inzuzo.

Indlela yokubala

I-coefficient yokuthembela kwezezimali, ifomula lebhalansi ebalwa isikhathi sokusebenza, ngokuvamile ibonakala kanje.

КЗав. = Imali-mali / Impahla ebolekiwe

Ukuze uthole imithombo eyinhloko yezimali ezithatha iqhaza ekwenzeni inkampani yokuthembela kwebhizinisi, izibalo ezilandelayo zenziwa:

ZK = Izikweletu zesikhathi eside + Izikweletu zesikhashana esifushane - Imali ekhethiwe - Ukuhlinzeka ngezindleko zesikhathi esizayo.

Lokhu kusivumela ukuba sinqume ukuxhomeka kwesikhathi eside kwemisebenzi yenkampani emithonjeni ekhokhelwe yenzuzo.

Ifomula yokubala yokulinganisela

I-coefficient yokuxhomekeka kwezezimali kwemithombo eyinhloko, ifomula yokubala eyanikezwa ngenhla, inqunywa ngokusebenzisa ifomu 1 lombiko wokubika. Ukuze wenze izibalo, kufanele usebenzise imigqa enjalo ibhalansi entsha:

КЗав. = (Pp. 1400 + p. 1500-k. 1530-k. 1540) / p. 1700.

Leli fomula ye-coefficient yokuxhomekeka kwezezimali emigqeni yobhalansi ibalulekile kusukela ngo-2011. Ngezikhathi ezaboniswa ngaphambi kwalesi sikhathi, esinye isichazamazwi sezihloko ze-coefficient yokuxhomekeka kwezezimali kuzodingeka.

Inani elivamile

I-coefficient yokuxhomekeka kwezezimali, ifomula yokubala okubhekwa ngenhla, kufanele ifaniswe nenani elijwayelekile. Ezincwadini zezomnotho, abalobi abaningi bakhombisa inani lalo lingaphansi kwezingu-0.7. Noma kunjalo, i-Order of the Ministry of Development Regional of the Russian Federation No. 173 ka-17 Ephreli 2010 ilawula izinga elingaphansi kwezingu-0.8. Uma kungenjalo, ibhizinisi libhekwa njengelixhomeke kumali-mboleko ebolekiwe.

Kumele futhi kucatshangelwe ukuthi inani eliphansi kakhulu lenkomba libonisa ukuthi inkampani ilahlekelwa ithuba lokukhulisa imisebenzi yayo. Ngempela, inzuzo ebolekiwe ikuvumela ukuba uthole inzuzo enkulu. Kumele kuqashelwe ukuthi i-coefficient yokuxhomekeka kwezezimali, ifomula yemigqa yokulinganisa okuye yaxoxwa ngakho ngenhla ngenhla, kufanele ilandele imininingwane yemboni engaphansi kwenhlangano.

Ukuhlaziywa okunzima

Ukuze kuhlolwe kahle ukuzinza kwezebhizinisi kwebhizinisi, ukuxhomeka kokulingana kwendleko ekhangiwe kufanele kubhekwe njengeyinkimbinkimbi. Ngenxa yalokhu, ukuzimela nokusetshenziswa kubalwa. Zifana nensimu yocwaningo, kepha ukubuka ama-angles ahlukene ezinkomba kubonisa ukuthi ngayinye ifomula yabo. I-coefficient yokuxhomekeka kwezezimali yiyona incazelo ehlukile yokuzimela. Kule nkhomba, isilinganiso semithombo eyedwa kumali yokulinganisa isetshenziswa. I-coefficient of lift yezimali izovumela ukubala isilinganiso esiphezulu semithombo yamatyala.

Isibonelo sokubala

Ukufunda ngamuphi umthamo umthamo wokuxhomekeka kwezezimali kubalwa, kubalulekile ukwenza isibalo kuzinguquko. Isibonelo, ekuqaleni nasekupheleni kwesikhathi. Ake sicabange ukuthi izikweletu zesikhathi eside ziyehlile kusuka ku-20,486 kuya ku-20,009 million ruble. Ngesikhathi esifanayo , izikweletu zesikhashana zenkampani nazo zancipha kusuka ku-10 347 kuya ku-5749 million ruble. Izinhlinzeko zezindleko zesikhathi esizayo, ngokulandelana, ama-ruble angu-0.1 nezigidi ezingu-0.13. Ekuqaleni nasekupheleni kwesikhathi. Imali yebhalansi ishiywe kusuka ku-81.717 kuya ku-77,050 wezigidigidi ze-ruble ngenxa yazo zonke izinguquko ezibalwe ngenhla.

Ukubalwa kuyoba kanje:

КЗав.1 = (20 486 + 10 347 - 0,1) / 81 717 = 0,37.

КЗав.2 = (20 009 + 5749 - 0,13) / 77 050 = 0,33.

Kungaphetha ngokuthi ngonyaka obuyekezwayo ibhizinisi lanciphisa inani lezikweletu ezide nesikhathi esifushane ngesakhiwo semali ebhalansi. Lokhu kwaholela ekunciphiseni inani lemali ehlanganisiwe. Noma kunjalo, lokhu kwaba umkhuba omuhle, ngoba ukulingana kokuxhomekeka kwezezimali kwehle ngesikhathi sokubuyekezwa. Isakhiwo samatyala ngenxa yalezi zinguquko sithuthukisiwe. Phakathi nesikhathi sokutadisha, inkomba yayingaphansi kwemingcele yezinga elijwayelekile. Lokhu kubonisa ukusimama kwezezimali kwesikhungo socwaningo.

Ngemva kokucabangela indlela yokunquma ukuzinza kwebhizinisi, okusivumela ukuba sihlolisise ifomula, i-coefficient yokuxhomeka kwezimali ingasiza ekwenzeni isiphetho mayelana nokufaneleka kwenkampani ebolekayo yenkampani. Ngemva kokucwaninga nge-dynamics nokuqhathanisa inkomba ngezinga elijwayelekile, kuyoba lula ukuqonda ukuvumelana kwesakhiwo se-balance sheet, futhi nokuthuthukisa uhlelo lokuthuthukiswa kwalo esikhathini esizayo. Lokhu kwenza inkampani ithole inzuzo enkulu, kanye nokulinganiswa kwayo okuthembekile phakathi kwamabhizinisi embonini.