Zvese zvaunoda kuziva nezve chiyero chemvura

liquidity rati

Chimwe chezvishuwo zvikuru zveumwe muzvinabhizimusi anoita danho rekuzvimiririra mune zvemari kuitira kuti asiye basa muhofisi kumashure, kukwanisa kutanga yake kambani kana bhizinesi raanogona narwo. kuzadzisa chinzvimbo chehupfumi chiri nani.

Nekudaro, kunyangwe paine kuyedza kwakawanda kwakaitwa kuzadzikisa zvishuwo izvi, zvinonyatso kuzivikanwa kuti kuSpain, mapfumbamwe kubva pagumi emaSME (makambani madiki nepakati) akagadzirwa anokundikana asati asvika makore mashanu ekutanga ehupenyu. Nehurombo, iyi mamiriro inowanzoitika nekuda kweiyo kugadzirira kushoma uye kutsvagisa zvinoitwa nevazhinji veavo mabhizimusi, vachisara chete nezvishuwo uye zvinangwa zvekusimudzira mabhizinesi avo.

Chaizvoizvo, chimwe chezvishandiso zvinonyanya kushanda zviripo mukati mekambani yezvemari kuvimbisa kupona kwekambani, uye zvirinani, kukura kwayo nguva dzose, ndiko kunozivikanwa se liquidity ratio. Kuziva zano iri kunogona kuita sekumanikidzirwa kumakambani madiki uye makuru, sezvo iri chikamu chakakosha chehurongwa hwemari yechero bhizimusi.

Chii chinonzi liquidity ratio?

Zvakare inonzi as huwandu hwazvino kana huwandu hwazvino, ndeimwe yeiyo zviratidziro zviratidzo zvinonyanya kushandiswa nhasi kuona kugona kwemari kwekambani, uye nekudaro inogadzira mamiriro ayo aanogona kutora zvawo zvisungo uye kuzvipira munguva pfupi.

Nenzira iyi, Chinangwa chemakero emari kuona kuti kambani ine zvinhu zvakakwana here kuti ibudise mari; Kana mune mamwe mazwi, kana ichikwanisa kushandura zvinhu zvayo kuita zvemari zvenguva pfupi, ndiko kuti, mari nekukasira iyo yainogona kugadzirisa pazvikwereti zvayo.

Kuenzana kwehupfumi

Chimwe chezvinhu zvakakosha kwazvo mukati me kushandiswa kwehuwandu hwemari, Aya ndiwo anonzi macomposos ezveupfumi kana zviyero zvemari, ayo anowanikwa kubva kubalance sheet uye purofiti uye kurasikirwa account yekambani.

Nenzira iyi, verenga zviyero zvakasiyanaHupfumi uye ruzivo rwemari rwunowanikwawo pamamiriro ezvinhu iyo kambani iri, iyo inotibvumidza kuti tizive kana iri mune yakanaka kana kana iri kuenda panguva yakaipa yemari.

kambani liquidity ratio

Saizvozvo, izvi kuverenga zvinotibvumidzawo isu kuziva iyo shanduko yakasangana nekambani, iyo inogona kuva yakanaka uye yakaipa. Zvehupfumi zviyero zvinogona kuiswa mumatanho anotevera.

  • Kubatsira ratios: Ivo vanoreva kune hupfumi kana hwemari purofiti kutarisana nemari uye zvikwereti. Mune mamwe mazwi, ivo vanoyera iwo mwero wekugona mukushandiswa kwemidziyo yekambani, zvine chekuita nekutungamira kwekuita kwayo.
  • Chiyero ratios: Ivo vanogona kuve vakakamurwa mukushanda mari, mari uye muhomwe chiyero.
  • Solvency ratios: Ivo vanoreva kugadzikana kwezvemari, izvo zvinoshandura mumitengo yezvikwereti uye kuenzana.
  • Liquidity ratios: Iyi nhanho inotitaurira nezve huwandu hwese hwemakambani.

Imwe yeiyi kupatsanura kune basa rekupa chaiko huwandu pamusoro pazvino uye zvemangwana mamiriro ekambani, uye zvinoenderana nekuti iri munzira chaiyo here kana kuti zvinopesana, matanho anotorwa kuti aenderere mberi nekufambiswa kumwe chete kana neimwe nzira, kutsanangura futi hurongwa hwehupfumi uhwo mamaneja anofanira kutora kudzivirira dambudziko rinogona kuitika mukati mekambani.

Chiyero chemari chinogona kuverengerwa sei?

Kuti uverenge ichi chiratidzo chehupfumi, chakasiyana mhando dzemari reshiyo. Semuenzaniso, nyaya dzinotevera dzinogona kutaurwa:

chii chinonzi liquidity ratio ye

Iyo inomhanya ratio, iyo acid bvunzo, iyo inodzivirira bvunzo reshiyo, iyo inoshanda capital reshiyo, uye maakaundi anogamuchirwa emari ratios.

Tevere isu tichaongorora manejimendi uye mashandisiro eimwe yeidzi nzira kusimudzira huwandu hwemakambani.

Chikonzero chazvino: Chiyero chazvino chinoratidza kuenzana kwezvikwereti zvenguva pfupi zvinogona kuvharwa nenhumbi, ndiko kuti, zvinhu zvinoshandurwa kuita mari zvinogona kuitwa mukati menguva inoenderana nezuva rakakodzera chikwereti.

Nzira yekuverenga iyi chiratidzo iri nekukamura zvinhu zvazvino nezvikwereti zvazvino. Sezvo tanga tichitarisa, zvinhu zvazvino zvinoumbwa nezvinhu zvakaita se: maakaundi emari, mabhangi, kuchengetedzeka zviri nyore kutaurika (izvo zvinogona kukurumidza kutengeswa), zvinyorwa, pamwe nemaakaunzi nemabhiri anotambirwa.

Iyo fomula yekuwana razvino chiyero ndeiyi inotevera:

  • Rati Yazvino = Yazvino Asset / Yazvino Zvikwereti
  • Ratio Razvino = 50.000 / 15.000 Ratio Razvino = 3.33

Semuenzaniso, kuti unzwisise iyi fomula, ngatiti kambani ine zviuru makumi mashanu ema euro ezvezvino zvinhu uye kune rimwe divi ine huwandu hwe50,000 euros yezvikwereti zvazvino. Nenzira iyi, sezvakaratidzwa mufomura, mhedzisiro yekushanda iri 15,000, izvo zvinoratidza kuti yuro yega yega iyo kambani inokwereta, ine 3.33 euros yekubhadhara kana kutsigira iyo chikwereti munguva pfupi.

Nenzira iyi, kubva pachiyero ichi chiyero chikuru chekushomeka icho bhizinesi bhizinesi chaunovimba nacho chinowanikwa, zano rakashandiswa zvakanyanya rakashanda zvakanyanya kuona huwandu hwemakambani, pamwe nekugona kwayo kubhadhara. yemari kutarisana nemhando ipi neipi yezvichaitika kana kusagadzikana kunongoerekana kwaitika.

Iyo acid bvunzo: Ichi chiratidzo chekuti, kusiyana neiyo yapfuura, inogona kuomarara mukushandisa kwayo, nekuti mune iyi nyaya, maakaundi aya asingagone kuitiswa akaraswa kubva kune zvese zviripo zvinhu, izvo zvinopa sechiyero chimwezve chiyero. kugona kubhadhara munguva pfupi inogona kutambwa nekambani. Muchidimbu, chiratidzo ichi chinotibvumidza isu kuva neyakaomarara kutonga pamusoro pekugona kubhadhara pazvikwereti zvakawanikwa.

Iyo acid bvunzo inogona kuverengerwa nekubvisa zvinyorwa kana zvinyorwa kubva kuazvino Asset, uyezve nekuparadzanisa mhedzisiro yeiyo huwandu nezvikwereti zvazvino.

  • Acid bvunzo = (Ikozvino Asset - Inventories) / Yazvino Zvikwereti

Dziviriro Yeyero Ratio:

Ichi chiratidzo chinoreva kugona kwekambani kuita mashandiro ayo pamwe neayo ayo epamvura midziyo, nekudaro uchidzivirira kuita kune yako yekutengesa kuyerera kuti ugone kutora zvikwereti zvako.

Nekuda kweizvozvo, urwu rudzi rwechiyero rinotibvumidza kuyera kugona kwemari kwekambani kutora zvikwereti nekukasira pasina kukanganisa izvo zvinhu zvisina mari yakakwana yekuzvishandisa semari inowanikwa mukubhadhara kwezvikwereti zvinofanirwa kunge zvichikodzera.

Iyo midziyo inoiswa mukutarisiswa kana uchishandisa iyi mhando yehureti ndeiyi: zvinhu zvakachengetwa mumari uye kuchengetedzeka kwekuchengetedzeka, kuchishandiswa iko kushandurwa kwenguva sekugadzirisa kusiana kwekumwe kutengeserana kunogona kudzivirirwa, uye neizvi, kusava nechokwadi kunogona kugadzirwa nemitengo yemamwe maakaunzi ezvazvino anoshanda.

Kuti uverenge rudzi urwu rwechiyero, mari yose uye zviyero zvebhangi zvakakamurwa nezvikwereti zvazvino.

  • Kudzivirira bvunzo = Mari yemabhangi / zvazvino zvikwereti =%

Kushanda capital ratio:

Ichi chiyero chinowanikwa nekubvisa zvinhu zvazvino kubva kuzvikwereti zvazvino, uye zvinoratidza izvo kambani inogona kuva nazvo mushure mekubhadhara zvikwereti zvayo zviripo. Mune mamwe mazwi, chiratidzo chinoratidza huwandu hwemari iyo kambani inogona kuve nekushanda zuva nezuva, saka zvinotibvumidza isu kuziva izvo zvasara kuti zvirambe zvichishanda mushure mekubhadhara zvikwereti zvadzo zvese zvasara.

Kuti uwane iyo inoshanda capital ratio, inotevera fomula inoshandiswa.

  • Kushanda Capital = Ikozvino Asset - Zvazvino Zvikwereti

Liquidity ratios emaakaunzi anogamuchirwa:

chii chinonzi liquidity ratio

Pakupedzisira, isu tine imwe ye akakosha kwazvo masiyano ekuona kushomeka kwekambani. Iwo maakaunzi anogamuchirwa emari reshiyo ine chiratidzo chinotibvumidza isu kuziva iyo yepakati nguva iyo maakaundi ayo asati achiunganidzwa anogona kushandurwa kuita mari.

Ndicho chiratidzo chinobatsira nekuti chinotibatsira kuona kana zvimwe zvinhu zviri zvemvura chaizvo, izvi zvine chekuita nenguva ingatore kuti maaccount akasarudzika aunganidzwe, ndiko kuti, kusvika padanho rekutorwa mukati menguva inonzwisisika.

Pakupedzisira kuziva ichi chiyero chemari chakakosha kuitira kuti mamwe marongero akajeka agadziriswe kana uchitora dzimwe njodzi dzemari, pane zvikwereti kana zvikwereti zvinogona kukanganisa kugadzikana kwemari kwekambani munguva pfupi.

  • Kuti uverenge chiyero chemari iyi, fomu inotevera inoshandiswa:
  • Avhareji yekuunganidza nguva = Akaunti inogamuchirwa x mazuva mugore / pagore chikwereti kutengesa = mazuva

In consecuense

Muchikamu chino chose, isu takakwanisa kuona kuti iyo inonzi Liquidity Ratio Iko parizvino yakaiswa seimwe yeakanakisa maturusi uye marongero ekuchengetedza simba rezvemari rechero bhizinesi bhizinesi.

Sezvingatarisirwa izvozvo kuve nechokwadi chekubudirira kwako, makambani anofanirwa kushandisa ese marudzi ehutongi matanho, asi kune ese aya, sekugona kwatakaita kuongorora, chiyero chemari chakakosha kana chiri chekuchengetedza kugadzikana kwayo kwehupfumi, iyo inoshandura mukugara uine mari inodiwa kubhadhara zvikwereti, zvikwereti uye nemhando dzese dzezviitiko zvehupfumi zvinogona kumuka munguva pfupi.

 


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  1. Inotarisira iyo data: Miguel Ángel Gatón
  2. Chinangwa cheiyo data: Kudzora SPAM, manejimendi manejimendi.
  3. Legitimation: Kubvuma kwako
  4. Kutaurirana kwedata
  5. Dhata yekuchengetedza: Dhatabhesi inobatwa neOccentus Networks (EU)
  6. Kodzero: Panguva ipi neipi iwe unogona kudzora, kupora uye kudzima ruzivo rwako