Zezimali isilinganiso: ifomula sheet ukubaluleka ejwayelekile

Omunye inkomba yomsebenzi lisezingeni elinjani zezimali. On kulinganiselwa credit inhlangano, umthamo wayo ngokugcwele futhi ukukhokhela izibopho ngesikhathi. Imininingwane eyengeziwe ngalokho kukhona okungu zezimali, ifomula ukulinganisela entsha sokubalwa inkomba ngayinye okusesihlokweni esithi ngezansi.

inhliziyo

Zezimali - iyona izibopho Ukusabalala kwempahla yenkampani. Lesi sakamuva zihlukaniswe amaqembu kuncike inkathi ushintsho ku imali. Ngokusho lokhu inkomba kulinganiselwa:

• ikhono inkampani asabela ngokushesha izinkinga zezimali;
• ikhono ukwandisa izimpahla nge ephakeme amavolumu yokuthengisa;
• ikhono ukubuyela izikweletu.

degree of impahla ibe yimali

Ukuntuleka kokukhulumisana zezimali sivezwe kula engekho kungenzeka ukukhokha izikweletu kanye nokuzinikela. Sine ukuthengisa izimpahla esinqunyiwe, futhi esimweni okubi - nokuqeda inhlangano. Ukuwohloka isimo sezimali, okuholela nenzuzo ephansi, ukulahlekelwa etshaliwe ngumnikazi, ukubambezeleka ukukhokhelwa kwenzalo oyinhloko we loan.

isilinganiso Quick (ifomula ekubaleni the balance sheet izokwethulwa ngezansi) libonisa ikhono into kwezomnotho abuyisele kusuka izimali ekhona akhawunti. solvency yamanje kungathinta ubuhlobo kanye namakhasimende nabaphakeli. Uma ibhizinisi akuyona ukubabuyisela ngesikhathi, uyoqhubeka ukhona ungaphakathi ukungabaza.

Noma yimuphi lokubiza (Formula kuhlaziywa ibhalansi uzobe ngemuva kwalokhu emelelwa) kunqunywa isilinganiso ka ngokuqondene nezimpahla kanye nezikweletu kwenhlangano. Lezi zinkomba zihlukaniswe amaqembu amane. Ngendlela lefanako, naloku isilinganiso zezimali (ifomula ekubaleni the zidinga ukulinganisela sokuba ukuhlaziywa umsebenzi), kungaba azimisele ngokuhlukile amafa kuyashesha futhi ezihamba kancane kanye nezikweletu.

amafa

Zezimali - ikhono izinkampani impahla imali abanye. Ijubane le nqubo yiso ibonisa lokubiza. Le formula for ukubala we-balance sheet izokwethulwa ngezansi. Ayanda kunjalo, ngcono inkampani "ezinyaweni zawo".

amafa Proranzhiruem ngesikhathi ukuguqulwa yabo rate ku imali:

• imali ku-akhawunti bese ehhovisi ibhokisi;
• izikweletu, Treasury kwamatayitela;
• Ngiphakathi izikweletu esikhathini esidlule ngenxa abahlinzeki, ukubolekisa, Bank nezinqubo zemininingwane yezinye izinkampani;
• izimpahla;
• imishini;
• izakhiwo;
• WIP.

Manje ukusabalalisa amafa amaqembu ezilandelayo:

• A1 (ketshezi kakhulu) imali esesandleni kanye ebhange, ukwabiwa kwezinye izinkampani.

• A2 (ethengiswa ngokushesha): izikweletu zesikhashana counterparties.

• A3 (ezihamba kancane): amasheya, WIP, finvlozheniya eside.

• A4 (kanzima ukuze kuqaliswe ukusebenza) - amafa non-zamanje.

fa ngokukhethekile kungokwalabo iqembu yalo, noma kuye ngokuthi ukusetshenziswa. Ngokwesibonelo, i-umshini wokwakha ifektri lathe ngeke ubheke "lezimpahla amasheya", futhi iyunithi wenza ikakhulukazi embukisweni - emafeni non-zamanje ngokuphila ewusizo iminyaka eminingi.

izikweletu

isilinganiso, ibhalansi ifomula umelwe ngezansi, kunqunywa ratio amafa ubhale izinkinga ezihilelekile. Laba futhi zihlukaniswe ngamaqembu:

• P1 - izibopho yafuna kakhulu.
• P2 - ukubolekisa nge term izinyanga kuze kufinyelele 12.
• P3 - nezinye loans eside.
• P4 - zigcine inkampani

Imigqa amaqembu alezi zinhlanga kumele kuhambisane degree of impahla ibe yimali kwempahla. Ngakho-ke, ngaphambi izibalo kuyinto efiselekayo ukuze ithuthukise imibiko ezimali.

balance sheet zezimali

Ukuze izibalo olwengeziwe kufanele kuqhathaniswa ukuhlolwa amaqembu yemali. Lokhu kufanele kwenziwe ukuthi lezi zilinganiso ezifana:

• A1> A1.
• A2> P2.
• A3> P3.
• A4

Ngaphandle kokuba kube imibandela elandelayo ababulawa ezintathu zokuqala, yaphinde yeza nowesine kuyokwenzeka ngokuzenzakalelayo. Nokho, ukungabi nemali yokunakekela elinye lamaqembu kwempahla ayikwazi kulinganiswe babutha ngakolunye, njengoba esheshayo-imali Awukwazi ukufaka amafa ezihamba kancane.

Ukuze aqhube olunzulu ukuhlolwa ibalwa Coefficient zezimali jikelele. Le formula for ibhalansi:

L1 = (A1 + (1/2) * I 2 + (1/3) * A3) / (A1 + (1/2) * S2 + (1/3) * P3).

Inani elikhulu - 1 noma ngaphezulu.

Ulwazi olunjalo kungaqali ngokuningiliziwe bandile. A ukubala eningiliziwe izinkomba solvency eyenziwa yiqembu.

zezimali zamanje

Ikhono inhlangano kwebhizinisi ukukhokhela yesikhathi esifushane izikweletu ngenxa wonke amafa kubonisa isilinganiso zamanje. Le formula for ibhalansi (izinombolo umugqa):

Kr = (1200 - 1230 - 1220) / (1500 - 1550 - 1530).

Kukhona omunye algorithm ngawo ukubala isilinganiso zamanje. Le formula for ibhalansi:

K = (i-OA - eside CLE - abasunguli izikweletu) / (.. Songa izikweletu) = (A1 + A2 + A3) / (Π1 + Π2).

Ayanda ukubaluleka Inkomba, ngcono iholo. namagugu awo isici kubalwa for igatsha ngalinye zokukhiqiza, kodwa ububanzi isilinganiso phakathi 1,49-2,49. Inani esingaphansi 0.99 kubonisa nokungakwazi yenkampani ukukhokha ngesikhathi, futhi ezingaphezu kuka-3 - okuyisibalo eliphezulu amafa ubuningi.

Coefficient ikhombisa solvency kwenhlangano, hhayi kuphela okwamanje kodwa futhi eziphuthumayo. Nokho, awusebenzi ngaso sonke isikhathi ukunikeza isithombe esigcwele. Ngo ukulibona kwezentengiselwano inkomba lingaphansi normative, kuyilapho ekukhiqizeni - kaningi.

zezimali eside

Ikhono inhlangano ibhizinisi ukukhokha izikweletu ngenxa amafa okusheshayo lokususa ezikhona ibonisa isilinganiso okusheshayo. Le formula for ibhalansi (izinombolo umugqa):

KSL = (1230 + 1240 + 1250) / (1500 - 1550 - 1530).

noma:

K = (izikhathi. DZ + kuyofika izikhathi. Finvlozheniya + DS) / (izikhathi. Loans) = (A1 + A2) / (Π1 + Π2).

Ekubaleni lokhu isilinganiso njengoba amasheya odlule ayitlolwa. Kusukela iphuzu kwezomnotho umbono, ukugcwaliseka yezimpahla iqembu kuzoletha inkampani umonakalo enkulu.

Inani elikhulu - 1.5 imiz - 0.8. Le nkomba ibonisa Ingxenye izikweletu ukuthi ingambozwa nokuphuma kwemali emisebenzini ezisebenza. Ukwandisa inani lale inkomba Kufanele andise inani izimali siqu nokuheha ukubolekisa eside.

Njengasendabeni yabase langaphambilini, ukubaluleka index mkhulu kunezinhliziyo 3 ubonisa izinto ezingenangqondo ihlelwe dolobha isakhiwo, okuyinto kubangelwe yokusungula akhawunti ukukhula Iyatholakala ezihamba kancane.

zezimali eliphelele

Ikhono inhlangano ibhizinisi ukukhokha izikweletu ngenxa kwemali ibonisa isilinganiso imali. Le formula for ibhalansi (izinombolo umugqa):

Cal = (240 + 250) / (500 - 550 - 530).

Inani elikhulu - ezingaphezu kuka-0.2 imiz - 0.1. Kubonisa ukuthi u-20% elithi nezikweletu inhlangano ongakhokhela ngokuphazima kweso. Naphezu okungenzeka luyingxenye theory nesenzakalo idinga ukubuyiswa kwemali ophuthumayo zonke ukubolekisa, ufanele ukwazi ukubala futhi sihlaziye ratio zezimali ngokuphelele. Le formula for ibhalansi:

K = (iDemo. Finvlozheniya + DS) / (iDemo. Loans) = A1 / (Π1 + Π2).

Ukucwaninga futhi isebenzisa kwesilinganiselo ezibucayi. Le formula for ibhalansi:

CCL = (A1 + A2) / (P1 + P2).

Okunye izinkomba

inhlokodolobha maneuverability: A3 / (AO - A4) - (P1 + P2).

ukwehla yayo Dynamics ubonakala njengeNkosi isici esihle, ngoba ezinye izimali iqandiswe ezikhona kanye ama-akhawunti atholakalayo, ikhishwe.

I isabelo amafa balance sheet (ibhalansi yi - A4) / silinganise Imininingwane ishidi.

Kwezimali siqu: (A4 - A4) / (AB - A4).

Inhlangano kumele okungenani ama-10% okuxhaswa ngezimali yayo isakhiwo dolobha.

inhlokodolobha Net ukusebenza

Le nkomba ibonisa umehluko phakathi izimpahla zamanje kanye loans ekhokhwa. Lena ingxenye yenhloko-dolobha, kwakhiwa okuyinto ngezithukuthuku izikweletu eside kanye nokulingana. Ifomula sokubalwa simiswe ngalendlela lelandzelako:

Kuhleleka kwemali = OA - loans short-term = p 1200 - p 1500..

I ngokweqile izimpahla zamanje phezu nezikweletu ebonisa ukuthi inkampani uyakwazi ukukhokha izikweleti, has izinqolobane lokwandisa indawo yayo. Inani Standard - ngaphezu kuka-zero. Ukwentuleka ukusebenza sibonisa ukwehluleka lenhlangano ukukhokha isibopho, kanye ngokweqile abalulekile - ekusetshenzisweni engenangqondo kwezinsiza.

Ngokwesibonelo

Ngesikhathi balance sheet kuhlanganise:

• Cash (DS) - ruble 60 000.
• ukutshalwa kwezimali esifushane (mph) - ruble 27 000.
• Ama-akhawunti atholakalayo (DZ) - ruble 120 000.
• OS - ruble ayizigidi 265 ..
• IA - ruble ayizigidi 34 ..
• Ezikhona (PL) - ruble 158 000.
• ukubolekisa eside (CP) - ruble 105 000.
• credit esifushane (CC) - ruble 94 000.
• Yesikhathi eside loans - ruble ayizigidi 180 ..

Sidinga ukubala Coefficient zezimali ngokuphelele. Ifomula kubalwa:

Cal = (60 + 27) / (105 + 94) = 0,4372.

Inani elikhulu - ezingaphezu kuka-0.2. Inkampani uyakwazi ukukhokha 43% izibopho kusukela izimali ku-akhawunti ebhange.

Thina ukubala isilinganiso okusheshayo. Le formula for ibhalansi:

KSL = (50 + 27 + 120) / (105 + 94) = 1,09.

Inani ubuncane index - 0.80. Uma inkampani esebenzisa zonke izindlela, kuhlanganise izikweletu abanamacala, leli nani izikhathi 1.09 izibopho ezikhona.

Thina ukubala kwesilinganiselo ezibucayi. Le formula for ibhalansi:

CCL = (50 + 27 + 120 + 158) / (105 + 94) = 1,628.

ukuhumusha imiphumela

Ngu ngokwabo, okuza ningathwali incazelo, kodwa umongo Slots zichaza ngokuningiliziwe imisebenzi inkampani. Ikakhulukazi uma eyayihambisana nezinye izinkomba ibalwa nokucabangela eningiliziwe izimpahla ukuthi zaba e umugqa eqondile ibhalansi.

amasheya Illiquid akukwazi ngokushesha noma sebenzisa ekukhiqizeni. Akufanele kucatshangelwe kulesi sibalo zezimali zamanje.

Inhlangano, okuyinto uba yingxenye yalelo qembu eliyifa, ekubaleni Coefficient of impahla ibe yimali Receivables yangaphakathi futhi okumele zikhokhelwe akufakiwe. Izinga kangcono ukukhomba solvency ngokuvumelana ngokuphelele zezimali Coefficient.

Izinkinga eziningi kuzokwenza overestimation kwempahla. Afakwe ekubalweni yokutakula izikweletu singenakwenzeka kuholela ayilungile (encishisiwe) nokuvivinya solvency, idatha eyiphutha isimo sezimali zenhlangano.

Ngakolunye uhlangothi, i-baxoshwe ekubalweni amafa, ematfuba engenayo imvume kusuka okuyinto ongaphakeme, ukufeza zokulawula zezimali izinkomba amagugu is nzima.