Omnye weminqweno emihle kuye nawuphi na usomashishini owenza isigqibo sokuzimela ngokwezimali ukuze ashiye umsebenzi eofisini ngasemva, kukuba akwazi ukuqala eyakhe inkampani okanye ishishini anokuthi ngalo ukufezekisa imeko yoqoqosho engcono.
Nangona kunjalo, ngaphandle kwemizamo emininzi eyenziweyo yokufezekisa le minqweno, kuyaziwa ukuba eSpain, i-SMEs ezilithoba kwezilishumi (iinkampani ezincinci neziphakathi) ezenziweyo ziyasilela ngaphambi kokufikelela kwiminyaka emihlanu yokuqala yobomi. Ngelishwa, le meko ihlala ivela ngenxa yefayile ye- ukulungiswa okuncinci kunye nophando uninzi lwaba barhwebi lwenzayo, lushiye kuphela iminqweno emihle kunye neenjongo zokukhulisa amashishini abo.
Ngokuchanekileyo, esinye sezixhobo ezisebenzayo ezikhoyo kwicandelo lezemali ukuqinisekisa ukuqhubeka kwenkampani, kwaye kungcono, ukukhula kwayo rhoqo, yinto eyaziwa ngokuba yi Umyinge wemali engamanzi. Ukwazi esi sicwangciso kunokuphantse kube sisinyanzelo kwiinkampani ezincinci nezikhulu, njengoko ziyinxalenye ebalulekileyo yezakhiwo zezemali zalo naliphi na iqumrhu lorhwebo.
Yintoni umyinge wemali?
Ikwabizwa ngokuba yi umyinge wangoku okanye umyinge wangoku, yenye yeefayile ze- Iimpawu zokuhlawula amatyala ezisetyenziswa kakhulu namhlanje ukumisela amandla enkampani, kwaye ngenxa yoko ivelise iimeko apho inokuthatha khona izibophelelo zayo kunye nokuzibophelela kwixesha elifutshane.
Ngale ndlela, Injongo yemilinganiselo yokuhlawula amatyala kukuchonga ukuba ngaba inkampani inezinto ezaneleyo zokuvelisa imali; Okanye ngamanye amagama, ukuba iyakwazi ukuguqula iiasethi zayo zibe yimali yexesha elifutshane, Oko kukuthi, imali yangoko nangoko apho inokuhlawula amatyala ayo.
Imilinganiselo yoqoqosho
Elinye lezona zinto zibalulekileyo ngaphakathi Ukusetyenziswa kobungakanani bemali, Oku kubizwa ngokuba ngumlinganiso wezoqoqosho okanye umlinganiso wezezimali, ofunyanwa kwiphepha lomncono kunye neakhawunti yengeniso kunye nelahleko yenkampani.
Ngele ndlela, Bala imilinganiselo eyahlukeneyoUlwazi lwezoqoqosho nolwezemali lukwafunyanwa kwimeko apho ikhoyo inkampani, esivumela ukuba sazi ukuba ikwimeko entle okanye ukuba ihamba ngexesha elibi lemali.
Ngokunjalo, ezi zibalo ziyasivumela ukuba sazi iifayile ze- Indaleko efunyanwa yinkampani, ezinokuba zombini zilungile kwaye zibi. Imilinganiselo yoqoqosho inokuhlelwa kwezi meko zilandelayo.
- Imilinganiselo yokufumana inzuzo: Babhekisa kwinzuzo yoqoqosho okanye yezemali ukujongana nenkcitho kunye namatyala. Ngamanye amagama, balinganisa inqanaba lokusebenza ngokukuko ekusetyenzisweni kweeasethi zenkampani, ngokunxulumene nolawulo lwentsebenzo yayo.
- Imilinganiselo yokulinganisela: Banokwahlulwa babe yimali yokusebenza, ubunondyebo kunye nomyinge webhalansi
- Isisombululo seSolvency: Babhekisa kuzinzo lwezezimali, oluguqula ukuxabiseka kwetyala kunye nokulingana.
- Ukulinganiswa kotywala: Eli nyathelo lisixelela malunga nokuhlawula ngokubanzi kwenkampani.
Nganye kwezi Ulwahlulo lunomsebenzi wokubonelela ngenani elifanelekileyo malunga nemeko yangoku kunye nekamva lenkampani, kwaye kuxhomekeke ekubeni ikwikhondo elifanelekileyo na okanye kungenjalo, kuthathwa amanyathelo okuqhubeka nenkqubela phambili enye okanye ngenye indlela, ukucacisa kwakhona isicwangciso soqoqosho ekufuneka sithathwe ngabaphathi ukukhusela imeko enokubakho kwinkampani.
Ungabalwa njani umlinganiselo wolwelo?
Ukuze ubale esi salathisi soqoqosho, ezahlukeneyo Iindidi zobungakanani bemali. Umzekelo, kunokukhankanywa la matyala alandelayo:
Umlinganiso obalekayo, uvavanyo lweasidi, umlinganiso wovavanyo olukhuselayo, umyinge wentengo yokusebenza, kunye neeakhawunti ezifumanekayo.
Emva koko siza kuphonononga ulawulo kunye nokusetyenziswa nganye kwezi ndlela zokuphuhlisa umyinge wenkampani:
Isizathu sangoku: Umyinge wangoku ubonakalisa inani lala matyala exeshana anokuhlawulwa yi-asethi, oko kukuthi, iimpahla ezinokuguqulwa zibe yimali ngaphakathi kwexesha elihambelana nomhla omiselweyo wetyala.
Indlela yokubala esi salathisi kukwahlula iiasethi zangoku ngamatyala akhoyo. Njengoko besikhe sajonga, iiasethi zangoku zenziwe ngezinto ezinje nge: iiakhawunti zemali, iibhanki, izinto ezinokuthengiseka ngokulula (ezo zinokuthengiswa ngokukhawuleza), uluhlu lweempahla, kunye neeakhawunti kunye namatyala afumanekayo.
Ifomula yokufumana umyinge wangoku zezi zilandelayo:
- Ukulinganiswa kwangoku = iiasethi zangoku / amatyala angoku
- Ukulinganiswa kwangoku = 50.000 / 15.000 umlinganiselo wangoku = 3.33
Umzekelo, ukuqonda le fomyula, masicinge ukuba inkampani ine-50,000 euro yeempahla ezikhoyo kwaye kwelinye icala inesixa se-15,000 ye-euro yamatyala akhoyo ngoku. Ngale ndlela, njengoko kubonisiwe kwifomula, isiphumo sokusebenza siyi-3.33, ebonisa ukuba kwiyuro nganye inkampani eyityalayo, ine-3.33 ye-euro ukuhlawula okanye ukuxhasa elo tyala kwixesha elifutshane.
Ngale ndlela, ukusuka kulo mlinganiso umlinganiso ophambili wokuthengiswa kwemali ethembele kuyo ishishini, isicwangciso esisetyenziswe ngokubanzi esisebenze kakuhle ukumisela isalathiso semali yenkampani, kunye nokukwazi kwayo ukuhlawula. ezinkozo ukujongana nalo naluphi na uhlobo lweziganeko okanye izehlo evela ngokukhawuleza.
Uvavanyo lweasidi: Sisalathiso esingafaniyo nesangaphambili, sinokuba ngqongqo ekusetyenzisweni kwayo, kuba kule meko, ezo akhawunti zingenakwenziwa ngokulula zilahliwe kwiiasethi ezikhoyo ngoku, ezinikezela njengenyathelo elinye. ukukwazi ukuhlawula ngexesha elifutshane elinokudlalwa yinkampani. Ngamafutshane, esi salathisi siyasivumela ukuba sibenolawulo olungqongqo ngakumbi malunga nokukwazi ukuhlawula amatyala enziweyo.
Uvavanyo lweasidi lunokubalwa ngokususa ii-inventri okanye uluhlu lwee-asethi zangoku, emva koko zahlule iziphumo zelo xabiso ngamatyala akhoyo ngoku.
- Uvavanyo lweasidi = (iiasethi zangoku-uluhlu lwempahla) / uxanduva lwangoku
Ukuvavanywa komgangatho wovavanyo:
Esi salathisi sibhekisa kubuchule benkampani bokukwenza imisebenzi yayo kunye neeasethi zayo ezingamanzi ezingxamisekileyo, ke ukuthintela ukuba ubhenele kwintengiso yakho ukuze ukwazi ukuthatha amatyala akho.
Ngenxa yoko, olu hlobo lwenqanaba lusivumela ukuba silinganise amandla enkampani ukuba athathe amatyala akhawulezileyo ngaphandle kokubeka esichengeni iiasethi ezingenayo imali eyaneleyo yokuyisebenzisa njengemali ekhoyo ekuhlawuleni amatyala afanele ukuhlawulwa.
Impahla yexabiso ethathelwa ingqalelo xa kusetyenziswa olu hlobo lomlinganiso ziiIi-asethi ezigcinwe ezinkozo nakukhuseleko oluthengisekayo, ekuthe ngalo impembelelo yexesha njengokumisela ukwahluka kweetransekshini ezithile inokuthintelwa, kunye noku, ukungaqiniseki okunokuthi kuveliswe ngamaxabiso ezinye iiakhawunti ezikhoyo ngoku.
Ukubala olu hlobo lwenani, imali iyonke kunye neebhalansi zebhanki zahlulwe ngamatyala akhoyo.
- Uvavanyo olukhuselayo = Iibhanki zemali / amatyala akhoyo ngoku =%
Umlinganiselo wokusebenza kwemali:
Lo mlinganiselo ufunyanwa ngokukhupha iiasethi zangoku kumatyala akhoyo, kwaye ubonise into enokuba nayo inkampani emva kokuhlawula amatyala ayo kwangoko. Ngamanye amagama, sisalathiso esimisela isixa semali ekufuneka inkampani isebenze ngayo yonke imihla, ke oko kuyasivumela ukuba sazi ukuba yintoni eseleyo ukuze iqhubeke nokusebenza emva kokuba ihlawule onke amatyala ayo.
Ukufumana umyinge wentengo yokusebenza, le fomyula ilandelayo iyasetyenziswa:
- Imali yokuSebenza = Iiasethi zangoku-iiTyala zangoku
Ukulinganiswa kotywala kwee-akhawunti ezifumanekayo:
Okokugqibela, sinenye ye- eyona milinganiselo ibaluleke kakhulu yokufumanisa ukuba inkampani iyimali yantoni na. Umyinge wemali efumanekayo kulwabiwo inesalathiso esivumela ukuba sazi ixesha eliphakathi apho iiakhawunti ezingekaqokelelwa zinokuguqulwa zibe yimali.
Yiyo Isalathiso esiluncedo kakhulu kuba siyasinceda ekuboneni ukuba ngaba iiasethi ezithile zilulwelo ngokwenene, oku ngokunxulumene nexesha elinokuthatha ukuba kuqokelelwe ii-akhawunti ezingekahlawulwa, oko kukuthi, ukuya kuthi ga kwinqanaba lokuba zinokuqokelelwa ngexesha elifanelekileyo.
Ekugqibeleni Ukwazi lo mlinganiselo wobutyebi kubalulekile khon'ukuze kuphuculwe iindlela ezichanekileyo xa kuthathwa umngcipheko othile wemali, malunga namatyala okanye iikhredithi ezinokuthi zichaphazele uzinzo kwinkampani kwixesha elifutshane.
- Ukubala umyinge wobungakanani, kusetyenziswa le ndlela ilandelayo:
- Ixesha lokuqokelela eliphakathi = I-akhawunti ifunyenwe x iintsuku ngonyaka / ukuthengiswa kwetyala ngonyaka = iintsuku
Ngokulandelanayo
Kulo lonke eli nqaku, sikwazile ukubona ukuba ebizwa ngokuba yiRiquidity Ratio Okwangoku ibekwe njengesixhobo esisesona silungileyo kunye nezicwangciso zokugcina amandla emali alo naliphi na ishishini.
Ngokwendalo oko ukuqinisekisa impumelelo yakho, iinkampani kufuneka zisebenzise zonke iintlobo zamanyathelo olawulo, kodwa kuzo zonke ezi zinto, njengoko siye sakwazi ukuqinisekisa, umyinge wemali eyimfuneko kulwelo kubalulekile ukuze kugcinwe uzinzo kwezoqoqosho, eliguqulela ekubeni kusoloko kukho imali eyimfuneko yokuhlawula amatyala, amatyala kunye nazo zonke iintlobo zokwenzeka kwezoqoqosho ezinokuvela kwixesha elifutshane.