Kana isu pachedu kambani yedu kana kuronga kuwana mashares mune imwe yakanyorwa pastock exchange, zviri nani kuziva maitiro ekuita ongororo yebalance sheet. Izvi zvichatibatsira kuita sarudzo, nokuti dzinoratidza mamiriro emari ekambani inotifarira.
Chii chinonzi balance sheet analysis? Zvinoitwa sei? Dzinofanira kuitwa rini? Tichapindura mibvunzo iyi yese munyaya ino.
Chii chinonzi balance sheet analysis?
Tisati tatsanangura maitirwo azvo, isu tinotanga tatsanangura kuti chii chaizvo chinonzi balance sheet analysis. Zvakanaka, ivo chidzidzo chinoitwa pakambani. Ichi chidzidzo chinosanganisira data rese rine chekuita nebalance sheet yekambani iri mubvunzo. Chinangwa chikuru ndechekutora mhedziso nezve mamiriro emari ekambani yakataurwa, ndiko kuti, nezve purofiti yayo uye kurasikirwa kwayo. Kuti uite ongororo iyi, zviyero zvakasiyana-siyana zvinofanira kushandiswa.
Nemamwe mashoko tinogona kutaura kuti ongororo yekuenzanisa Inobva pakuongorora kwakadzama kweiyo data yehupfumi neyemari ine chekuita nekambani chaiyo. Kuti uite izvi, data rakasiyana uye ruzivo runofanira kuyambutswa pakati peiyo bharari pepa, purofiti uye kurasikirwa, chirevo chekuchinja muequity uye chirevo chekuyerera kwemari.
Nzira yekuita sei kuenzanisa pepa rekuongorora?
Zvino zvatave kuziva kuti chiyero chekuongorora chii, ngationei kuti chinoitwa sei. Chekutanga pane zvese, isu tinofanirwa kuve neruzivo rwechizvino-zvino uye rwakaringana rwe accounting, bharanzi uye chirevo chemari, Tichashandisawo chiyero chezviverengero nemasara. Aya magwaro anozivikanwa seakaundi epagore, sezvaanopfupikisa ese aya mabasa ehupfumi ayo kambani iri mubvunzo yakanyora munguva yakatarwa.
Zvinhu zvekambani iri kutaurwa zvinoratidzwa mubalance sheet. Assets ndiyo seti yezvinhu, kodzero, mainvestries uye treasury, nepo zvikwereti zviri zvikwereti zvenguva refu uye zvenguva pfupi uye kuenzana. Sechinangwa chechiyero ichi tine zvakawanikwa nezvazvo chii chiri mamiriro emari ekambani, chii chainacho uye inoipa sei mari. Naizvozvo, mapoka anotevera anobatanidzwa muchiyero ichi:
- 1: Basic mari
- 2: Zvisiri zvemazuva ano
- 3: Stock
- 4: Vanokwereta uye vane zvikwereti zvekutengeserana mashandiro
- 5: Maakaundi emari
Tave kuzokurukura nezve chirevo chemari, inozivikanwawo seaccount account. Izvi zvinonyatso kuratidza mhedzisiro yakawanikwa nekambani iri mubvunzo panguva yakatarwa. Maakaundi eakaunzi akatariswa pachidzidzo ichi ndiwo mapoka anotevera:
- 6: Kutenga uye mari
- 7: Kutengeswa uye mari
- 8: Mari dzinobhadhariswa kuenzana
- 9: Mari inopihwa kune equity
Kuburikidza nechirevo chemari isu tichawana ruzivo rwemhando yemitengo yekambani iri mubvunzo uye pundutso yebasa rayo. Zvechokwadi, mari yezvivakwa zvinobatanidzwa haina kuverengwa.
Ratio yekuongorora chiyero
Kana tave nebalance sheet uye chirevo chemari, Tinofanirawo kuzvibvunza kuti ndezvipi zviyero zvatinoda kuita sarudzo uye ita ongororo yakanyatso dzikamo. Zvinonyanya kukosha ndezvizvi:
- Chikamu chechikwereti: Iyi ndiyo reshiyo pakati pemari inotambirwa nezviwanikwa zvekambani. Kuti uiverenge, unofanirwa kupatsanura chikwereti pakati pechigumisiro chehuwandu hwemari yakakosha uye chikwereti.
- Solvency: Iko kukwanisa kwekambani kuzadzisa zvikwereti zvayo. Inowanikwa nekugovanisa zvinhu nezvikwereti.
- Yakazara liquidity: Inoenderana nemari yekushanda. Pamusoro pezvo, inotipa ruzivo rwekugona kwekambani kuita mari yayo inosungirwa. Ndiyo mhedzisiro yekugovanisa zvinhu zvazvino uye zvikwereti zvazvino.
- Treasury: Kuti uwane homwe, iwe unofanirwa kuwedzera iyo inogoneka uye iripo uye woigovanisa nezvikwereti zvazvino. Chiyero ichi hachitarisi kukosha kwezvinyorwa.
- Chikwereti chemhando: Inowanikwa nekugovanisa zvikwereti zvazvino nezvikwereti zvese. Iyo yakakwirira mhedzisiro, zvakanyanya kuoma kuti kambani isangane nemibhadharo yayo inosungirwa, pamwe munguva pfupi.
- kuzvitonga kwemari: Kuti uzviverenge, mari yese inogovaniswa nezvikwereti zvese. Iyo yakaderera mhedzisiro, inowedzera kusununguka kwemari kwekambani.
- garandi coefficient: Inoratidza hukama pakati peseti yezviwanikwa izvo kambani inazvo uye izvo zvaine chikwereti. Mhedzisiro yekupatsanurwa pakati pemidziyo nezvikwereti zvakafanira. Kana kukosha kwakawanikwa kuri pazasi 1,5, kambani iri panjodzi yekubhuroka. Kana kukosha kwakawanikwa kuri pamusoro pe2,5, kambani ine capital iyo isiri kuziva maitiro ekuita purofiti.
Ndeipi nguva yekuita ongororo yebalance sheet?
Kana tine kambani yedu, zviri nani kuita chiyero chekuongorora kamwechete kamwe semesita yega yega. Nekudaro, muhuwandu hwemakambani chiitiko ichi hachimboitwa uye chete kubva kumakambani epakati nepakati chinoitwa pane yakarongwa. Iyo nguva yatinosungirwa kuita ongororo pakupera kwegore rezvemari uye patinoda kukumbira mari kubva kubhangi.
Nekune rumwe rutivi, kana chatinoda chiri kuwana migove mukambani yakanyorwa pamusika wemasheya, kana kushanda nevashambadzi vatsva uye/kana vatengi, hatigone kuvimba chete nechitarisiko chayo chekunze. Sezvo isu tichizoisa mari yedu, isu zviri nani tizvizivise isu zvakanaka, tiite masvomhu uye tione kana ingave yakanaka investimendi kana kwete. Muzviitiko izvi, kuongororwa kwekuenzanisa kunouya kunobatsira uye kuchatibatsira kudzivirira matambudziko emangwana nemusoro. Ramba uchifunga izvozvo chero kambani inoshanda ine chisungo chekuisa maakaundi ayo gore negore muMercantile Registry.
Rangarira kuti nyika yehupfumi nezvemari yakaoma kwazvo. Kuti tizvidzivirire uye titore njodzi shoma sezvinobvira, patinonyanya kuziva maitiro ekuongorora makambani akasiyana, ndizvo zvinoita zvirinani makudyaro edu nemabhizinesi edu.