Isilinganiso yamanje: futhi incazelo ifomula

elithi Okubukwe imelela Inani kwezomnotho, okuyinto yena, uchaza ikhono izimali okumelwe ngokushesha lwenteke kulamazinga lalandzelako: kabuhlungu, okuyinto izindleko iseduze emakethe. Ngamanye amazwi singasho ukuthi igama elithi "ketshezi" sisho "ukuthikamezeka ibe imali."

Kufanele kuqashelwe ukuthi le ngokushesha inqubo yalezi, okungenhla kwekhono amafa. Ngokuphathelene ukubaluleka impahla ubuningi kuyohambisana yayo value bokuzisholo. Ngakho, inani value added, nazo zonke izinhlobo zezinsimbi izaphulelo ezengeziwe ngeke ibalwe.

ngezigaba

Okwamanje, izazi ekuhloleni imiphumela yezezimali ye ezomnotho ibhizinisi ngosizo izinkomba ezithile. One isilinganiso samanje ibhalansi. Cabangela lokhu umbandela kabanzi. Okokuqala kufanele kuphawulwe ukuthi ukubala le ubuningi Kwenziwa kanye ukubala-balance sheet. ikhono Inhlangano ukuba abuyisele izibopho ekhona kule wezimali odlule ngenxa ukusetshenziswa kwempahla zamanje esikhathini esifanayo isikhathi sibonisa kakhulu ngokunembile isilinganiso zamanje.

Amafomula sokubalwa ningase nibe nemibono ahlukahlukene, kodwa ezimweni eziningi, wayesebenzisa inkulumo ethi elandelayo lula yalolu hlobo: isamba kwempahla zamanje ehlukaniswa nezikweletu ukuze period. Nokho, kulesi simo, yebo, kumelwe kukhunjulwe futhi ngezinga of impahla ibe yimali kwempahla izingxenye.

Ngakho, ayanda isilinganiso zamanje, ukuqiniseka xaxa sikwazi ukukhuluma ukusebenza kwenhlangano. Okwamanje ochwepheshe accounting wamukele ukuthi ukubaluleka le nkomba, mkhulu noma elilingana 1.5, singamethemba ngokwanele, nakho ivumela inkampani silondoloze ukubaluleka ukwabelana ezingeni njalo.

Isilinganiso yamanje (ifomula)

Ngaphandle uhlobo emelelwa izinkulumo lula ngenhla oyifunayo, kukhona ukushintshwa eziningi ezahlukene, ukuthi kukhona ucishe evulekile isinyathelo kuchazwe. Ngokwesibonelo, ifomula Kr = (i-OA - dzd - SP) / CO sikhombisa umphumela akhawunti eside Iyatholakala (dzd) kanye nezikweletu abagqugquzeli (zu) izinzuzo isihlobo kanye iminikelo esikhwameni share capital by inani izimpahla zamanje (i-OA).

Ngesikhathi esifanayo, singaveza isilinganiso wamanje (ifomula, njengoba kubonakala, zihlukile) kanje: Kr = (A1 + A2 + A3) / (P1 + P2). Lokhu kwesibalo ichaza ngokusobala share namanani wokuzibandakanya kwamaziko nge obuhlukahlukene degrees realizability (A1, A2, A3), kanye ukuphuthuma nezibopho (P1, P2).

isicelo

isilinganiso yamanje (ifomula ngenhla) engase abe nesithakazelo hhayi nje ngobe kutawutfutfukisa abasunguli lenkampani noma ukuphathwa kwenkampani, kodwa futhi zimali. Ukwazi ukubaluleka le nkomba, abantu baqonde lapho kungcono ukutshala imali yabo.