Isici ukuboleka eside: formula ukubala kanye nezici

Inkampani noma inhlangano unalo impahla ethile. Ukuze uyithenga, kudinga imithombo yezimali. Zingaba ekuhambeni akho waboleka. Yonke imithombo yokuxhasa ngemali bukaJehova kubonakala inombolo yokwenziwa ifomu 1 "Balance". Isakhiwo inhlokodolobha ibhizinisi idinga ukuqapha njalo.

Isilinganiso kwempahla nezikweletu okufanele inakekelwe ngendlela Ingxenye ethile. Ukuhlaziya isakhiwo kwenza kucace ukuthi iziphi izinhlobo dolobha ezakhiwe yonke impahla yenkampani. Uma ubhale izinkinga ezihilelekile eyabo akwanele, inkampani libhekene njengoba ngokwezimali engasimeme. Lolu cwaningo esikalini izinga eside wokuboleka. Inikeza ulwazi isimo imithombo yezimali. Ngakho-ke, le ndlela kufanele wazi zonke umhlaziyi. On ke Kuzoxoxwa.

izici Jikelele

Ukuze uqonde kahle ukuthi izinga eside ukuheha izimali ezibolekwe, kudingeka uqonde imigomo. Izikweletu aqukethe izimali siqu waboleka. akhawunti Iyatholakala, esikhundleni salokho, kungaba eside futhi short-term. Inguqulo yakamuva ye izimali ibhizinisi bayavuswa isikhathi okungenani eyodwa isikhathi nokusebenza.

Yesikhathi eside izikweletu - ukuzibophezela okungukuthi ngesikhathi ibhizinisi nokuvuthwa phezu ngonyaka 1. Le nto balance sheet kuhlanganisa izindleko okumele zikhokhelwe (eside) izikweletu, amabhondi, izibopho ukuqasha ku impesheni kwakho kokubili lokho okuqokelekile.

Lokhu kusho inkampani iboleka kusuka amabhange noma nezinye izinhlangano. Futhi ukusetshenziswa izimali, kuyaqondakala, hhayi oludlulele. Phakathi nenkathi bavumelana inkampani kumele ikhokhe umbolekisi inani eligcwele imalimboleko kanye nenzalo. Ngakho-ke, le mithombo ngezimali ubizwa nangokuthi premium.

isakhiwo

Ukuze abale kahle isilinganiso eside ukuboleka kwi-balance sheet, ke kufanele kuvisiswe kutsi unombono mayelana izingxenye kulo mthombo uxhaso. Ngokuyinhloko lokhu kuhlanganisa ukubolekisa eside. Ingxenye zimali izindlela okuzokwenziwa ngokugcwele ikhokhwe kuze kube sekupheleni isicelo leli gama libhekisela izikweletu zesikhashana.

Lihlanganisa izibopho. Nezikweletu izibambiso esikhishwe inhlangano ngenhloso yokuheha imithombo wezimali omusha.

Ukukhokhwa kwaloluhlobo lwesikweletu ehlala isikhathi eside ihlanganisa BEE. Kodwa lokhu kuyiqiniso kuphela uma yenziwa isikhathi eside. Ngo kokubukeza isakhiwo sihlanganisa izinqolobane kanye nezimali. Lokhu ukuzinikela, okuyinto zidalwe kusukela inzuzo ngaphambi kokususwa kwe tax. Babukeka njengezihlahla izikweletu. inkampani yabo uzokhokha esikhathini esizayo ngesimo impesheni, abasebenzi imali, abasebenzi amabhonasi nokunye. D.

Izici Luhambo

Factor wokuboleka eside, okuyinto izinga isethelwe uhlobo umsebenzi wenhlangano, ekunciphiseni ukuzinza yenkampani zezimali. Lapho inhlangano kunqunywa izikweletu, aba maningi amathuba alabo bantu ababengewona ama-buyiselo kwezimali zimali.

Ukuze isithakazelo abakweletwayo, inkampani kumele bebathembisa ezimvunayo kuthengiselana. Inhlangano engadlanga ngaphambilini dolobha waboleka, ikhange zimali. Ngemva esibalulekile nokulingana dolobha iqinisekisa ukubuya izimali zabo ngesikhathi, kanye nokukhokhwa ngesimo isithakazelo.

Uma isakhiwo balance sheet nezikweletu kunyuke isibalo imithombo ikhokhwe ngezimali, ingozi zimali akuyona ukuze ibuyisele le mali singakapheli isikhathi esibalulwe yesivumelwano. Bengafuni ukutshala imali enjalo inkampani izimali zabo. Ukuze lesabelo kubo, Umhlahlandlela inikeza kubo inkokhelo ephakeme ukusetshenziswa capital waboleka. Kulokhu, anciphe inzuzo kwezomnotho ngenxa yebhizinisi. Ngakho-ke, i-ratio nokulingana kuveziwe embikweni okhuthaza yokwenziwa, ngempela kulawulwa abahlaziyi.

Isidingo sokukhokhaela esikhathini eside

Ngokufunda isilinganiso wokuboleka eside, kungase kudingeke uqonde ukubaluleka kwabo enhlanganweni lenkampani. Uma usebenzisa kuphela yabo (mahhala) imithombo ngezimali ukuzinza inkampani lichazwa ngokuthi eliphakeme. Njengoba sekunama-izikweletu (iholo) e isakhiwo inhlokodolobha okusele kwalokhu Inkomba iqala ukuze wehlise.

Kodwa ungacabangi ukuthi inkampani, nesebenzela kuphela nokulingana, ungaphila ngempumelelo. Isikhombi sokuthi imiphumela zezimali inzuzo yimuphi yenkampani net basebuhlotsheni umnotho emakethe. Yena, kuthinta nenzuzo. Nge enengqondo imithombo nemali edonsa inzuzo net angavuka kakhulu. Nge ukwehla okuncane ukuzinza kwezimali ukukhula inzuzo ukukhiqizwa kuwuphawu inhlangano efanele umsebenzi wenhlangano. Ngakho-ke, izinkampani abafuna ukukhulisa imithombo eside ikhokhwe.

ukubala ifomula

Ukuze ukuhlola ukunemba isakhiwo inhlangano isici ibhalansi isetshenziswa ukuboleka eside. Ifomula ekubaleni yayo kusenza siqonde ukuthi iyiphi ingxenye imisebenzi zokukhiqiza ukunikeza eside imithombo uxhaso. Kuyini rech7 Njengoba lokhu ingxenye yempahla izimali inkampani ezivela emithonjeni ayo, isilinganiso formula eside dolobha ukukhuliswa izobukeka kanje:

- Kdps = DP (DP + IC), lapho DP - eside nezikweletu, SC - imithombo siqu zezimali.

Lokhu ifomula akusho acabangele loans short-term. Lokhu kwenza kube nokwenzeka ukuhlola isakhiwo dolobha ngokombono eside ukulingana izikweletu ngezimali imithombo.

Ukubalwa ibhalansi

inombolo ifomu Lezi 1, izitatimende zezimali ngempela esetshenziswa uma ufuna ukubala isilinganiso ukuboleka eside. Article ngaphansi inombolo 1400 e-balance sheet zibonisa inani kwazo zonke izikweletu eside ngesikhathi usuku lokubhalisa. It is kubonelelwe izibalo. Isihloko ibonisa inani nokulingana 1300 masheya. Ngakho-ke, lezi idatha nazo kunakwe by abahlaziyi.

Ikhumbula ibhalansi idatha, isilinganiso ifomula wokuboleka eside izobukeka kanje:

- Kdps = c. 1400: (.. 1400 + 1300).

Lokhu kubalwa isebenza labo izinkampani okuyiwona isamba sazo zonke izimali ezibolekiwe eside lingaphezulu kakhulu kunamanye izikweletu nge ukuvuthwa ngaphezulu isikhathi nokusebenza. Kodwa uma inani le yokugcina likhulu kakhulu, ukubala esikhundleni sihloko 1400 kungcono ukuthatha isihloko e 1410.

sebhithi

inkampani ngayinye ihlola isilinganiso ukuboleka eside. Isenzo sokunqophisa inkomba incike umkhakha lapho le nkampani esebenza ngayo. ithrekhi ngokuhamba kwesikhathi yayo. Ukukhula izinga uma ziqhathaniswa izinkathi odlule ngenkathi ekunciphiseni imingcele ezisebenza kusikisela ukwanda inexpedient e isakhiwo yimaphi ukuboleka eside.

Ngakho-ke, inani inkomba ayisethelwe salokhu isilinganiso. Lonke inani nezikweletu (short-term futhi yesikhathi eside) kumele singeqi 50% isakhiwo balance sheet.

Imiphumela Isicelo

Ulwazi olunikezwa ukuhlaziya indlela esetshenziswa umsebenzi wabo abahlaziyi, ukuphathwa kwenkampani kanye zimali. Factor wokuboleka eside ebonisa kangakanani kuncike into zocwaningo naleyo ebolekisayo. Ukwanda Dynamics yayo iyisiginali ezimbi.

Nokho, ukuze afeze nokuhlola egcwele inkampani idinga ukusebenzisa imiphumela yalesi ukuhlaziywa ngokuhlanganyela izinkomba ukuzinza kwezezimali, nenzuzo okungu futhi asizakale zezimali. Kuyasiza ukubheka isithombe sonke eyinkimbinkimbi. Akukhona njalo izinga lokukhula eside ukubandakanywa imithombo wakhokhela uxhaso kuyisici ezimbi. Uma inhlangano isebenzisa imisebenzi yayo inhlokodolobha ezengeziwe etholakele zimali, leyo ndawo ilahlekelwa izinzuzo zayo.

solvency

Ukuze ukufunda izinga wokuboleka eside, ukubaluleka ejwayelekile Kumiswa ngokuqhathanisa into ucwaningo nezinye izinkampani kule mboni. Kodwa kuleli zwe lanamuhla, lezi zindlela ngokwethukela kusetshenziswa kakhulu. Ungakwazi qhathanisa inhlangano imithombo yezimali wamabhizinisi emhlabeni wonke.

Ngo umkhuba angaphandle yokutholwa lwezezimali Accounting kwemali ithathwa njengendlela iqoqo ukutshalwa eside futhi short-term. Ukwenza kube lula ukuqhathanisa izinkampani emazweni ahlukahlukene ukuhlola balance sheet isakhiwo esisetshenziswa inkomba EBITDA. Lo mphumela zezimali wenkampani phambi izintela, ukwehla kanye nenzalo. It ikuvumela ukuba bahlole solvency kwenhlangano.

Ukuhlolwa izikweletu eside

Bala izinga ukuboleka eside, le umhlaziyi kumele nokulinganisa ihlangano nezinye izinkomba-balance sheet nezikweletu isakhiwo. Ngenxa yalesi dolobha extra uqhathaniswa inkomba EBITDA. Ngesikhathi esifanayo acabangele futhi short-term sokubolekwayo. wonke Inani izikweletu ehlukaniswa EBITDA.

Ezweni ezamukelekile esezingeni le nkomba - 3. Uma umphumela mkhulu kunezinhliziyo 4-5, kumele inciphise izikweletu. Kungenjalo, izinkampani unezinkinga ukukhokhelwa ngesikhathi esifanele kwenzalo isamba semalimboleko. Kulokhu, uwe ukukhanga ukutshalwa izinkampani uphenyo.

Ukuhlolwa izikweletu eside kuyisinyathelo esibalulekile nokuhlaziywa kwezimali zebhizinisi. Ukuthuthukisa isakhiwo balance sheet ikuvumela ukuhlela amafa njengoba kahle ngangokunokwenzeka futhi uthole isibalo esiphezulu inzuzo inetha. Ngakho-ke nje vó akanakuba isici uhlala ngaphandle ukunakwa abahlaziyi futhi kubhekwe ku Dynamics, lihambisana namanye izinkomba.