I-Solvency vs liquidity. Ziingcamango ezimbini zezoqoqosho, ngamanye amaxesha, kucingelwa ukuba ziyafana, ezinokuthi zenze iimpazamo xa zithatha izigqibo. Kuba, ngaba uyawazi umahluko okhoyo phakathi kwala magama mabini?
Ngezantsi siza kucacisa Yintoni i-solvency kwaye yintoni i-liquility. Ngokusekwe kwezi ngcamango, uya kubona umahluko kunye nendlela yokubala nganye kuzo. Ngaba siya kuqala?
Yintoni i-solvency
Siqala nge-solvency, kwaye inkcazo yeli gama kulula ukuyiqonda. Ibhekisa kumandla omntu okanye inkampani yokuhlawula abatyalwayo. Ngamanye amazwi, ukuba unemali efanelekileyo ukuze ukwazi ukuhlawula amatyala enziweyo kwaye, ngoko, uwahlawule.
Ukuba lo mthamo mkhulu kunexabiso lilonke letyala, ngoko ke umntu okanye inkampani kuthiwa iyanyibilika kakhulu. Ngokwahlukileyo koko, xa ukukwazi ukuhlawula amatyala kungenakuneliseka, ngoko umntu akanakukwazi ukuhlawula amatyala.
Ngoku, amaxesha amaninzi kucingwa ukuba i-solvency ikwinqanaba lemali kuphela. Xa eneneni, ukwazi ukuba inkampani okanye umntu uyanyibilika, akufuneki ube naloo mali kuphela, kodwa nobukho bokukhangela ii-akhawunti, izindlu, oomatshini, amalungelo okuqokelela...
Yintoni ubutyebi
Nje ukuba i-solvency iqondwe, ngaba i-liquidity ingafana? Kaloku inyaniso kukuba akukho. I-Liquidity ibhekisa ekukwazini kwee-asethi zomntu okanye zenkampani ukuguqulwa zibe yimali.. Ngokomzekelo, khawube nomfanekiso-ngqondweni wakho uneshishini elineendawo ezine zokugcina iimpahla. Ufanele ahlawule ityala analo kubabolekisi ababini, kodwa akanamali, ngoko ugqiba kwelokuba athengise enye yezo nqanawa kumntu owayenomdla. Imali efunyenwe kuloo ntengiso ikwimali ekhoyo.
Lo mzekelo esikunike wona awuqhelekanga, kuba kwiipropathi ngokubanzi, izithuthi, oomatshini... abachaphazeleki kwintengiso yexesha elifutshane, kwaye ayinakuwela ngaphakathi kolu butyebi. Kodwa nayiphi na i-asethi enokuthengiswa ngokulula kwaye ngokukhawuleza iya kuthathwa njengexabiso lemali.
I-Solvency vs umahluko wokungabikho kwemali
Kuyo yonke into esikunike yona, kucacile ukuba i-solvency kunye ne-liquidity zizinto ezimbini ezahlukeneyo ngokupheleleyo. Nangona kunjalo, kumaxesha amaninzi amagama ayabhideka kwaye kucingelwa ukuba ayafana. Xa kungenjalo.
La Owona mahluko mkhulu okhoyo phakathi kwe-solvency vs liquidity unxulumene nokungabi namali. Lo ngumthamo wentlawulo yexesha elifutshane, ngelixa i-solvency ithatha ixesha elide (nangona ibandakanya ixesha elifutshane).
Ayingomahluko kuphela okhoyo, eminye onokuyibona inento yokwenza ne-asethi. Ngelixa I-Solvency ithathela ingqalelo uluhlu lwee-asethi ezinokubandakanya izithuthi, izindlu nomhlaba ...; Kwimali yokuhlawula amatyala ayinjalo, kuphela ezo zisesichengeni sokuba zingamanzi kwixesha elifutshane.
Okunye Umahluko phakathi kwe-solvency vs liquidity inento yokwenza nomngcipheko. Xa umntu okanye inkampani ingakwazi ukuhlawula amatyala, oko kuthetha ukuba ayikwazi ukuhlangabezana namatyala enayo (engekho ngoku okanye kwixesha elizayo) kwaye oko kunokubangela ukupheliswa komsebenzi okanye ukutshona. Kwelo cala, umngcipheko wokuhlawula amatyala usezantsi kuba into esizibophelele ngayo yi-solvency yexesha elifutshane, oko kukuthi, ii-asethi ezinokuthi zibe lulwelo ngexesha elifutshane ukuhlawula amatyala okanye ukujongana nazo (kuba sithetha ngamatyala amalunga neenyanga ezili-12) .
Ibalwa njani i-solvency
Ngoku kuba icacile kuwe ukuba yintoni i-solvency, yintoni i-liquidity kunye nomahluko phakathi kokubini, uyazi ukuba i-solvency ibalwa njani?
Ifomula yokuyifumana yile ilandelayo:
I-Solvency = Ixabiso lilonke lee-asethi zoshishino / Ixabiso lamatyala
Ukwenza kube lula kuwe ukuyiqonda. Ixabiso lilonke lee-asethi zeshishini yiyo yonke into umntu okanye inkampani enayo enokuguqulwa ibe yimali yokuhlawula amatyala.
Ngokwenxalenye yalo, ixabiso lamatyala liya kuba ngamatyala, oko kufuneka kuhlawulwe yinkampani okanye umntu.
Xa isiphumo sale fomula silingana ne-1,5, kuthiwa i-solvency ratio ilungile, oko kukuthi, akukho ngxaki kwinkampani kuba i-solvent. Nangona kunjalo, ukuba isiphumo singaphantsi kwe-1,5 ngoko kukho iingxaki kuba awuyi kukwazi ukuhlangabezana namatyala akho exesha elifutshane.
Ukuba kukhulu kune-1,5, kuya kubonisa ukuba inkampani okanye umntu unempahla eninzi kwaye unokulahlekelwa ngamathuba okutyalomali ukuphucula ukukhula kweshishini labo (okanye ukuqala elinye).
Ibalwa njani imali yokuhlawula amatyala
Njenge-solvency, kukwakho ifomyula ebala umlinganiselo we-liquidity. Yi le:
I-Liquidity ratio = Ii-asethi zangoku / amatyala angoku
Ewe kunjalo, kuya kufuneka ukhumbule ukuba Ii-asethi zangoku zizo zonke ezo asethi, amalungelo okuqokelela, i-treasury ... kwixesha elifutshane. Ngokwenxalenye yayo, ii-liabilities zangoku zikwabhekiselele kwizibophelelo zentlawulo zexesha elifutshane kunye nezibophelelo.
Isiphumo sale fomula sinokuba, njenge-solvency:
- Enkulu kunomnye, nto leyo ebonisa ukuba unempilo yezemali. Oko kukuthi, ngale asethi yexesha elifutshane amatyala inkampani inawo ngaloo mzuzu inokugutyungelwa.
- Ngaphantsi kwesinye, nto leyo eya kuba yeyona meko imbi kakhulu kwinkampani kuba oko kungabonisa ukuba kukho iingxaki zokuhlawula amatyala kwaye isenokungakwazi ukuhlangabezana nazo zonke izibophelelo (amatyala) ekufuneka iwahlawule kwisithuba esingaphantsi konyaka.
Kanjalo, Ukuba ifomyula inkulu kakhulu kunenye, iya kubonisa ukuba inomthamo olungileyo, ukukwazi ukujongana namatyala enziwe ngaphandle kwengxaki. Kodwa lumka, kuba ukuba ne-liquidity eninzi kunokuba yingozi kuba inxalenye yako inokutyalwa ekuphuculeni inkampani ukuze ikhule.
Ngaba umahluko phakathi kwe-solvency vs liquidity ngoku ucace ngakumbi kuwe?