Uma singabanikazi benkampani yethu noma sihlela ukuthola amasheya kuleyo esohlwini lwe-stock exchange, kungcono ukwazi ukuthi kwenziwa kanjani ukuhlaziywa kwe-balance sheet. Lokhu kuzosisiza ukuthi senze izinqumo, ngoba zibonisa isimo sezimali senkampani esithakaselayo.
Kuyini ukuhlaziya kwe-balance sheet? Zenziwa kanjani? Kufanele zenziwe nini? Sizophendula yonke le mibuzo kulesi sihloko.
Kuyini ukuhlaziywa kwe-balance sheet?
Ngaphambi kokuchaza ukuthi kwenziwa kanjani, sizoqale sichaze ukuthi kuyini ngempela ukuhlaziywa kwe-balance sheet. Nokho, ziwucwaningo olwenziwa enkampanini. Lolu cwaningo luhlanganisa yonke idatha ehlobene ne-balance sheet yenkampani okukhulunywa ngayo. Inhloso eyinhloko ukuthola iziphetho mayelana nesimo sezimali senkampani eshiwo, okungukuthi, mayelana nenzuzo nokulahlekelwa kwayo. Ukuze wenze lokhu kuhlaziya, kufanele kusetshenziswe izilinganiso ezihlukahlukene.
Ngamanye amazwi singasho ukuthi ukuhlaziya ibhalansi Isekelwe ocwaningweni oluningiliziwe lwedatha yezomnotho neyezezimali ehlobene nenkampani ethile. Ukuze kuzuzwe lokhu, idatha ehlukene nolwazi kufanele kweqe phakathi kwebhalansi efanayo, inzuzo nokulahlekelwa, isitatimende sezinguquko kukulingana kanye nesitatimende sokugeleza kwemali.
Ungayenza kanjani i-balance sheet analysis?
Manje njengoba sesiyazi ukuthi kuyini ukuhlaziywa kwebhalansi, ake sibone ukuthi kwenziwa kanjani. Okokuqala, kumele sibe nolwazi olubuyekeziwe noluyiqiniso lokubalwa kwezimali, ishidi lebhalansi kanye nesitatimende semali engenayo, Sizophinde sisebenzise ibhalansi yezibalo namabhalansi. Lawa madokhyumenti aziwa ngokuthi ama-akhawunti onyaka, njengoba efingqa yonke leyo misebenzi yezomnotho inkampani okukhulunywa ngayo eye yarekhoda esikhathini esithile.
Izimpahla zenkampani okukhulunywa ngayo ziboniswa eshidini lebhalansi. Izimpahla ziyiqoqo lezimpahla, amalungelo, ukutshalwa kwezimali kanye nomgcinimafa, kuyilapho izikweletu ziyisamba sezikweletu zesikhathi eside nezesikhathi esifushane kanye nokulingana. Njengenhloso yale bhalansi sinokuthola mayelana nayo sinjani isimo sezimali senkampani, inani futhi iyixhasa kanjani ngezimali. Ngakho-ke, amaqembu alandelayo ahilelekile kule bhalansi:
- 1: Izimali eziyisisekelo
- 2: Izimpahla okungezona ezamanje
- 3: Isitoko
- 4: Abakweletwayo nabakweletayo ngemisebenzi yezentengiselwano
- 5: Ama-akhawunti ezezimali
Manje sizoxoxa ngesitatimende semali engenayo, eyaziwa nangokuthi i-akhawunti yokusebenza. Lokhu kukhombisa ngokuyisisekelo umphumela otholwe inkampani okukhulunywa ngayo phakathi nenkathi ethile yesikhathi. Ama-akhawunti ezimali acatshangelwe kulolu cwaningo yilawa maqembu alandelayo:
- 6: Ukuthenga nezindleko
- 7: Ukuthengisa kanye nemali engenayo
- 8: Izindleko ezikhokhiswa ukulingana
- 9: Imali engenayo ibalelwa kokulingana
Ngesitatimende semali engenayo sizothola ulwazi ngesakhiwo sezindleko zenkampani okukhulunywa ngayo kanye nenzuzo yomsebenzi wayo. Yebo, izindleko zengqalasizinda ethintekayo azinakwa.
Izilinganiso zokuhlaziya ibhalansi
Uma sesineshidi lebhalansi kanye nesitatimende semali engenayo, Kufanele futhi sizibuze ukuthi yiziphi izilinganiso esizidingayo ukuze senze isinqumo futhi wenze ukuhlaziya okucophelela kakhulu kwe-balance sheet. Okuphawuleka kakhulu yilokhu okulandelayo:
- Izinga lesikweletu: Lesi yisilinganiso phakathi koxhaso olutholiwe kanye nezinsiza zenkampani. Ukuze usibale, kufanele uhlukanise isikweletu phakathi komphumela wesamba senani lengqikithi nesikweletu.
- Solvency: Kuyikhono lenkampani ukuhlangabezana nezikweletu zayo. Itholwa ngokuhlukanisa izimpahla ngezikweletu.
- I-liquidity isiyonke: Ihlobene nemali yokusebenza. Ngaphezu kwalokho, isinika ulwazi mayelana nekhono lenkampani lokuhlangabezana nezinkokhelo zayo eziyisibopho. Kungumphumela wokuhlukaniswa kwezimpahla zamanje nezikweletu zamanje.
- Umgcinimafa: Ukuthola umgcinimafa, kufanele wengeze okungenzeka futhi okukhona futhi ukuhlukanise ngezikweletu zamanje. Lesi silinganiso asibheki inani lempahla.
- Ikhwalithi yesikweletu: Itholwa ngokuhlukanisa izikweletu zamanje ngezikweletu eziphelele. Uma umphumela uphezulu, kuba nzima nakakhulu ukuthi inkampani ihlangabezane nezinkokhelo zayo eziyisibopho, okungenani esikhathini esifushane.
- ukuzimela ngokwezimali: Ukuze uyibale, inani eliphelele lihlukaniswa ngesamba sezikweletu. Ukuncipha komphumela, kuyanda ukuzimela kwezezimali kwenkampani.
- i-coefficient yesiqinisekiso: Ibonisa ubudlelwano phakathi kwesethi yezinsiza inkampani enazo nalezo ezikweletayo. Kungumphumela wokuhlukaniswa phakathi kwezimpahla nezikweletu okufanele zikhokhe. Uma inani elitholiwe lingaphansi kuka-1,5, inkampani isengozini yokuqothuka. Uma inani elitholiwe lingaphezu kuka-2,5, inkampani inemali engazi ukuthi ingayenza kanjani inzuzo.
Kufanele wenze nini ukuhlaziywa kwe-balance sheet?
Uma kwenzeka sinenkampani yethu, kungcono ukwenza ukuhlaziya ibhalansi okungenani kanye njalo ngesemester. Kodwa-ke, ezinkampanini eziningi lo msebenzi awukaze wenziwe futhi kuphela ezinkampanini ezisezingeni eliphakathi wenziwa ngesisekelo esihleliwe. Isikhathi lapho siphoqeleke khona ukuthi senze ukuhlaziya ibhalansi sisekupheleni konyaka wezimali nalapho sifuna ukucela uxhaso lwezimali ebhange.
Ngakolunye uhlangothi, uma esikufunayo kuwukuthola amasheya enkampanini esohlwini lwe-stock exchange, noma ukusebenza nabahlinzeki abasha kanye/noma amakhasimende, ngeke sithembele ekubukekeni kwayo kwangaphandle kuphela. Njengoba sizotshala imali yethu, kungcono sizazise kahle, senze izibalo futhi sibone ukuthi kungaba ukutshalwa kwezimali okuhle noma cha. Kulezi zimo, ukuhlaziya ibhalansi kuyasiza futhi kuzosisiza sigweme izinkinga zesikhathi esizayo kanye nekhanda elibuhlungu. Khumbula lokho noma iyiphi inkampani esebenzayo inesibopho sokufaka ama-akhawunti ayo minyaka yonke ku-Mercantile Registry.
Khumbula ukuthi izwe lezomnotho nezezimali liyinkimbinkimbi kakhulu. Ukuze sizivikele futhi sizibeke engcupheni encane ngangokunokwenzeka, lapho sazi kakhudlwana ukuhlaziya izinkampani ezihlukene, kuzokwenza ngcono ukutshalwa kwezimali kwethu namabhizinisi ethu.