Kukho imilinganiselo emininzi enokubalwa ukwenza uhlalutyo olulungileyo nolupheleleyo lweenkampani ezithile. Ukwazi ezona zibalulekileyo kuya kuba luncedo kakhulu xa usenza izigqibo, zibonisa imeko yezoqoqosho yenkampani ethethiweyo. Kule nqaku siza kuthetha malunga nomlinganiselo wokufumaneka, uchaza ukuba yintoni indlela yokubalwa ngayo.
Ukuba ufuna ukwazi ngakumbi ngalo mlinganiselo othile, ndincoma ukuba uqhubeke ufunda. Inokukunceda ukuba ufumane ngakumbi malunga nomthamo we-solvency yenkampani, umzekelo. Ekugqibeleni, okubalulekileyo kukufumana idatha eninzi kangangoko kunokwenzeka ukwenza isigqibo xa utyala imali. Okukhona sisazi malunga nemeko yezoqoqosho yenkampani, kokukhona sinokwenza izigqibo ezingcono ngokusekelwe kumngcipheko obandakanyekayo.
Yintoni umlinganiselo wokufumaneka?
Ehlabathini lezoqoqosho kunye nezezimali, kubalulekile ukwazi nokwazi ukubala imilinganiselo embalwa yokwenza uhlalutyo olufanelekileyo lweenkampani kwaye ngoko wenze izigqibo ezibalulekileyo. Kodwa yintoni kanye kanye imilinganiselo? Ewe, zizixhobo eziluncedo kakhulu. ukuhlalutya imeko yezoqoqosho neyemali yenkampani enikiweyo. Enkosi kwireyishini, kuyenzeka ukwazi ukuba inkampani ilawulwa kakuhle okanye kakubi. Ngokusebenzisa ezi zibalo, sinokwenza uqikelelo lwezoqoqosho nezezimali kunye nesiseko esilungileyo ukuze siphucule ukwenza kwethu izigqibo. Kananjalo, sikwaqinisekisa ulawulo lwe-inventri oluphuculweyo.
Ngoku, yintoni umlinganiselo wokufumaneka ngokuthe ngqo? Kulungile, lo ngumlinganiselo osetyenziswa ngokuqhelekileyo xa sifuna ukubala ukukwazi kwenkampani ethile ukuhlawulela onke amatyala ayo exesha elifutshane. Iyinxalenye yomlinganiselo we solvency, onjongo yakhe iphambili kukubala amandla emali enkampani echaphazelekayo xa kufikwa ekuhlangabezaneni neentlawulo zayo ezinyanzelekileyo kunye namatyala.
Kule meko, ukwabizwa ngokuba ngumlinganiselo wokufumaneka okuqhelekileyo ugxile ekubaleni ukukwazi kwenkampani ukuhlangabezana nazo zonke iintlawulo zayo ezisisinyanzelo kwixesha elifutshane. Ngamanye amazwi: Umlinganiselo wokufumaneka uyasinceda ukuba sifumane ubunzima okanye lula inkampani ethile ekuhlangabezaneni neentlawulo ezisinyanzelo kwixesha elingaphantsi kweentsuku ezingama-365.
Ubalwa njani umlinganiselo wokufumaneka?
Ngoku siyazi ukuba yintoni umlinganiselo wokufumaneka, makhe sibone ukuba ubalwa njani. Ungakhathazeki, ngumsebenzi olula ngenene. Ewe, kukho iinkcukacha ezimbalwa zeeakhawunti zenkampani ekufuneka sizazi ukuze sisebenzise ifomula. Zezi zilandelayo:
- Ii-asethi ezikhoyo zenkampani: Ii-asethi ezikhoyo zenkampani lixabiso apho i-akhawunti enye ngemali ukuze ikwazi ukujongana neentlawulo ezisinyanzelo kunye namatyala. Ngamanye amazwi: Yimali inkampani ekuthethwa ngayo kwangoko kwiiakhawunti zayo. Ii-asethi ezikhoyo ziyingxenye yezinto ezibizwa ngokuba yi-asethi yangoku, kodwa qaphela, azifani. Kwimeko yee-asethi ezikhoyo, izinto ezibizwa ngokuba yi-asethi ezinokufezekiswa nazo zithathelwa ingqalelo. Le yokugqibela yiseti yee-asethi eziphela zibe yi-asethi ekhoyo kwixesha elifutshane lenkampani.
- Iimfanelo zangoku zenkampani: Ngokuphathelele kwii-liabilities zangoku, eli gama libhekisela kuloo nxalenye yamatyala enziwe ngamatyala kunye neentlawulo ekufuneka zihlawulwe ngexesha elifutshane, oko kukuthi, ngaphantsi konyaka. Elinye igama elinikwe le datha “liyimfuneko yexesha elifutshane”. Nokuba kusenokuba njalo, yomibini imigaqo ibhekisa kuwo onke loo matyala inkampani enawo ekufuneka ehlawulwe zingaphelanga iintsuku ezingama-365.
Emva kokuba sifumene ezi datha zimbini, kufuneka sisebenzise kuphela ifomula ukufumanisa ukuba yintoni umlinganiselo wokufumaneka. Uya kubona ukuba kulula kakhulu ukwenza:
Umlinganiselo wokufumaneka = ii-asethi ezikhoyo / amatyala akhoyo
Ukutolikwa kwesiphumo
Kulungile, ngoku siyazi ukuba yintoni umlinganiselo wokufumaneka kunye nokuba ubalwa njani. Nangona kunjalo, kukho ingcaciso ebalulekileyo ekufuneka siphawule ngayo: Indlela yokutolika umphumo. Makhe sibone ukuba amanani afunyenweyo athetha ukuthini:
- Iziphumo phakathi kwe-0,1 kunye ne-0,15: Oku kuya kuba sisiphumo esisiso. Kuthetha ukuba inkampani iyakwazi ukujongana nawo onke amatyala ayo.
- Isiphumo esingaphantsi kwe-0,1: Kule meko, into esixelela umlinganiselo wokufumaneka kukuba inkampani inezixhobo ezimbalwa zokujongana nawo onke amatyala enawo. Ingaphezulu: inokufika kwimeko yokungahlawulwa.
- Isiphumo esikhulu kuno-0,15: Ukuba umlinganiselo wokufumaneka ukhokelela kwinani elikhulu kuno-0,15, oko kunokuthetha ukuba inkampani ekuthethwa ngayo ayizisebenzisi kakuhle zonke izixhobo ezinazo.
Kwimeko apho isiphumo siphezulu okanye sisezantsi kunesona silungileyo, kubalulekile ukuba sizibuze ukuba kutheni oku kunjalo kwaye senze uhlalutyo olupheleleyo, njengoko kunokubakho ngenxa yezizathu ezahlukeneyo. Amanye amacandelo athanda ukogqitha umlinganiselo wokufumaneka, nokuba ungaphantsi okanye ngaphezulu, ngamaxesha athile. Oku kungenxa yobume beshishini labo. Umzekelo inokuba ziinkampani ezidla ngokwenza iintlawulo rhoqo kubaboneleli bazo, njengeevenkile ezinkulu. Amatyala akhoyo ngoku adla ngokuba makhulu, njengoko ukuhlawulwa kwamatyala kudla ngokuba ngowexesha elifutshane.
Ukuqukumbela, ke ngoko sinokuthi, nokuba ungakanani na umlinganiselo esiwubalayo, Kuyacetyiswa ukuba uthelekise idatha yenkampani ekuthethwa ngayo kunye nezinye iinkampani ezikwicandelo elinye. Ngale ndlela siya kufumanisa ukuba isiphumo siqhelekile okanye hayi. Ndikwacebisa ukuba uthelekise isiphumo esifunyenweyo kumlinganiselo wokufumaneka kunye nembali yenkampani. Ngale ndlela sinokubona indlela abaphathi abaqhutywa ngayo kuloo nkampani betshintshile.
Nokuba kunjalo, umlinganiselo wokufumaneka yeyona ndlela ibalaseleyo yokwazi ukuba inkampani iyanyibilika okanye iya kuba neengxaki zokuhlawula amatyala ayo, ubuncinane kwixesha elifutshane. Kwimeko yokugqibela, inkampani ekuthethwa ngayo inokubandezeleka kakhulu kwimarike yemasheya kunye nakwimarike yebhondi.