Konke ofuna ukukwazi mayelana ne-liquidity ratio

isilinganiso samasheya

Esinye sezifiso ezinkulu zanoma yimuphi usomabhizinisi owenza isinqumo sokuzimela ngokwezezimali ukuze ashiye umsebenzi ehhovisi ngemuva, ukwazi ukuqala inkampani yakhe noma ibhizinisi angaqala ngalo sifinyelele esimeni esingcono sezomnotho.

Kodwa-ke, ngaphandle kwemizamo eminingi eyenziwe ukufeza lezi zifiso, kuyaziwa ukuthi eSpain, ama-SME ayisishiyagalolunye kwayishumi (izinkampani ezincane neziphakathi nendawo) ezenziwayo ziyahluleka ngaphambi kokufinyelela eminyakeni emihlanu yokuqala yokuphila. Ngeshwa, lesi simo sivame ukwenzeka ngenxa ye- ukulungiselela okuncane nokucwaninga okwenziwa abaningi balaba somabhizinisi, basala kuphela ngezifiso ezinhle nezinhloso zokukhulisa amabhizinisi abo.

Ngokuqondile, elinye lamathuluzi asebenziseka kakhulu akhona emkhakheni wezezimali ukuqinisekisa ukusinda kwenkampani, futhi okungcono kakhulu, ukukhula kwayo njalo, yilokho okwaziwa njenge isilinganiso sesikweletu. Ukwazi leli su kungacishe kube yisibopho ezinkampanini ezincane nezinkulu, njengoba kuyingxenye ebalulekile yezakhiwo zezezimali zanoma iyiphi inhlangano yezentengiso.

Yini isilinganiso sezimali?

Ebizwa nangokuthi isilinganiso samanje noma isilinganiso samanje, ingenye ye- Izinkomba zezimali ezisetshenziswa kakhulu namuhla ukunquma amandla wezezimali enkampanini, futhi ngaleyo ndlela ikhiqize izimo lapho ingathatha khona izibopho zayo nokuzibophezela esikhathini esifushane.

Ngale ndlela, Inhloso yezilinganiso zamasheya ukuthola ukuthi inkampani inezinto ezanele yini zokwakha imali; Noma ngamanye amagama, uma ikwazi ukuguqula izimpahla zayo zibe yimali yesikhashana, okusho ukuthi, imali esheshayo engakhokha ngayo izikweletu zayo.

Izilinganiso zezomnotho

Enye yezinto ezibaluleke kakhulu ngaphakathi kwe- ukusetshenziswa kwesilinganiso sezimali, Lawa ngama-ratios wezomnotho abizwa noma ama-ratios wezezimali, atholakala kubhalansi kanye ne-akhawunti yenzuzo nokulahleka kwenkampani.

Ngale ndlela, bala izilinganiso ezihlukile, imininingwane yezomnotho neyezezimali nayo iyatholakala ngesimo inkampani ekuso, esivumela ukuthi sazi ukuthi ngabe sisesimweni esihle yini noma ngabe sibhekene nesikhathi esibi sezimali.

isilinganiso sezimali zenkampani

Ngokufanayo, lezi zibalo futhi zisivumela ukuthi sazi i- ukuziphendukela kwemvelo okutholwe yinkampani, okungaba kokubili okuhle nokubi. Izilinganiso zezomnotho zingahlukaniswa ezimeni ezilandelayo.

  • Izilinganiso zenzuzo: Babhekisa kunzuzo yezomnotho noma yezezimali ukubhekana nezindleko nezikweletu. Ngamanye amagama, balinganisa izinga lokusebenza kahle ekusetshenzisweni kwempahla yenkampani, maqondana nokuphathwa kokusebenza kwayo.
  • Izilinganiso zebhalansi: Zingahlukaniswa zibe yimali yokusebenza, umgcinimafa kanye nebhalansi isilinganiso.
  • Ukulinganisa kweSolvency: Babhekisa ekusimeni kwezezimali, okuhumusha kube ngamanani esikweletu nokulingana.
  • Izilinganiso zoketshezi: Lesi silinganiso sisitshela ngokukhishwa kwemali yenkampani jikelele.

Ngayinye yalezi Ukwahlukaniswa kunomsebenzi wokunikeza izibalo ezingokoqobo mayelana nesimo samanje nesizayo senkampani, futhi kuya ngokuthi ingabe kusendleleni elungile noma okuphambene nalokho, kuthathwa izinyathelo zokuqhubeka ngokuhamba phambili okufanayo noma ngenye indlela, ukuchaza kabusha isu lezomnotho abaphathi okufanele balithathe ukuvimbela inkinga engaba khona ngaphakathi kwenkampani.

Kungabalwa kanjani isilinganiso sezimali?

Ukuze ubale le nkomba yezomnotho, kwehlukile izinhlobo zesilinganiso samasheya. Isibonelo, amacala alandelayo angashiwo:

siyini isilinganiso sesikweletu sika

Isilinganiso sokusebenza, isivivinyo se-asidi, isilinganiso sokuhlola esivikelayo, isilinganiso semali yokusebenza, kanye nama-akhawunti atholakalayo ama-akhawunti.

Okulandelayo sizobuyekeza ukuphathwa nokusetshenziswa kwalezi zindlela zonke ukuthuthukisa isilinganiso senkampani:

Isizathu samanje: Isilinganiso samanje sikhombisa inani lalezo zikweletu zesikhathi esifushane ezingakhokhelwa yimpahla, okungukuthi, izimpahla ukuguqulwa kwazo kube yimali kungenziwa esikhathini esihambelana nosuku olufanele lwesikweletu.

Indlela yokubala le nkomba ukwahlukanisa izimpahla zamanje yizikweletu zamanje. Njengoba besikade sibheka, izimpahla zamanje zakhiwa ngezinto ezinjengalezi: ama-akhawunti emali, amabhange, izibambiso okuxoxiswana kalula ngazo (lezo ezingathengiswa ngokushesha), izinhlu zezimpahla, kanye nama-akhawunti nezikweletu ezitholwayo.

Ifomula yokuthola isilinganiso samanje yile elandelayo:

  • Isilinganiselo Samanje = Izimpahla Zamanje / Izikweletu Zamanje
  • Isilinganiselo samanje = 50.000 / 15.000 Isilinganiso samanje = 3.33

Isibonelo, ukuqonda le fomula, ake sithi inkampani inama-euro angama-50,000 wezimpahla zamanje ngakolunye uhlangothi inenani lama-euro ayi-15,000 ezikweletu zamanje. Ngale ndlela, njengoba kukhonjisiwe kwifomula, umphumela wokusebenza ngu-3.33, okhombisa ukuthi kuyo yonke i-euro inkampani ekweletwayo, inama-euro angama-3.33 okukhokha noma ukuxhasa leso sikweletu esikhathini esifushane.

Ngale ndlela, kusukela kulesi silinganiso isilinganiso esiyinhloko sezimali ezitholwa yibhizinisi ngokuthembela kutholakala, isu elisetshenziswe kabanzi elisebenze kahle kakhulu ukuthola inkomba yemali yenkampani, kanye namandla ayo okukhokha. yemali ukubhekana nanoma yiluphi uhlobo lokuvela noma izehlakalo ezivela ngokungazelelwe.

Ukuhlolwa kwe-asidi: Kuyinkomba yokuthi, ngokungafani neyangaphambilini, ingahle ibe lukhuni ekusetshenzisweni kwayo, ngoba kulokhu lawo ma-akhawunti angenakwenziwa kalula alahliwe kuzimpahla eziphelele zamanje, okunikela ngesilinganiso esisodwa. ikhono lokukhokha esikhathini esifushane inkampani engalidlala. Ngamafuphi, le nkomba isivumela ukuthi sibe nokulawula okunzima ngokwengeziwe maqondana nokukwazi ukukhokha ezikweletini ezitholakele.

Ukuhlolwa kwe-asidi kungabalwa ngokususa izinhlu zezimpahla noma izinto ezisetshenziswayo kusukela Kumafa Amanje, bese kuhlukaniswa umphumela walelo nani yizikweletu zamanje

  • Ukuhlolwa kwe-acid = (Izimpahla Zamanje - Izimpahla) / Izikweletu Zamanje

Isilinganiselo sokuhlola esivikelayo:

Le nkomba ibhekisa emandleni enkampani okwenza imisebenzi yayo nezimpahla zayo eziwuketshezi eziseduze kakhulu, ngakho-ke ugwema ukuthi ubhekise ekugelezeni kwakho ukuze ukwazi ukuthatha izikweletu zakho.

Ngenxa yalokhu, lolu hlobo lwesilinganiso lusivumela ukuthi silinganise amandla ezinkampani okuthatha izikweletu ngokushesha ngaphandle kokuyekethisa lezo zimpahla ezingenayo imali eyanele yokuzisebenzisa njengemali etholakalayo ekukhokheni izikweletu okufanele zikhokhelwe.

Izimpahla ezicatshangelwayo lapho kufakwa lolu hlobo lwesilinganiso yilezi: izimpahla ezigcinwe ngokheshi nokuvikeleka okuthengiswayo, lapho kungagwenywa khona ithonya lesikhathi njengokunquma kokuthengiselana okuthile, futhi ngalokhu, ukungaqiniseki okungakhiqizwa ngamanani amanye ama-akhawunti asebenzayo njengamanje.

Ukubala lolu hlobo lwesilinganiso, isamba semali namabhalansi asebhange ahlukaniswe izikweletu zamanje.

  • Isivivinyo esivikelayo = Amabhange emali / izikweletu zamanje =%

Isilinganiso semali yokusebenza:

Lesi silinganiso sitholwa ngokususa izimpahla zamanje ezikweletini zamanje, futhi kukhombisa ukuthi inkampani ingaba yini emva kokukhokha izikweletu zayo ezisheshayo. Ngamanye amagama, kuyinkomba enquma inani lemali inkampani engayisebenzisa nsuku zonke, ngakho-ke isivumela ukuthi sazi ukuthi yini esele ukuthi iqhubeke nokusebenza ngemuva kokukhokha zonke izikweletu zayo ezingekho.

Ukuthola isilinganiso semali yokusebenza, kusetshenziswa ifomula elandelayo:

  • Imali Yokusebenza = Izimpahla Zamanje - Izikweletu Zamanje

Izilinganiso zezikweletu ezitholwayo:

siyini isilinganiso sesikweletu

Ekugcineni, sinenye ye- izilinganiso ezibaluleke kakhulu ukunquma ukuthi inkampani iyimali engakanani. Isilinganiso sokutholwa kwama-akhawunti esikweletu sinenkomba esivumela ukuthi sazi isikhathi esimaphakathi lapho ama-akhawunti angakaqoqwa angaguqulwa abe ukheshi.

Kuyinto a inkomba ewusizo kakhulu ngoba isisiza ukuthi sinqume ukuthi izimpahla ezithile zingamanzi ngempela yini, lokhu maqondana nesikhathi esingathatha ukuthi ama-akhawunti asele aqoqwe, okungukuthi, kuze kufike ezingeni lokuthi angaqoqwa ngesikhathi esifanele.

Ekugcineni, ukwazi lokhu isilinganiso sesikweletu kubalulekile ukuze amasu anembe kakhudlwana athuthukiswe lapho uthatha izingozi ezithile zezezimali, ezimalini nezikweletu noma izikweletu ezingathinta ukuzinza kwezezimali kwenkampani esikhathini esifushane.

  • Ukubala lokhu kubalwa kwemali, kusetshenziswa ifomula elandelayo:
  • Isikhathi esimaphakathi sokuqoqwa = Izinsuku ezingama-x ezitholwa yi-akhawunti onyakeni / ukuthengiswa kwekhredithi yonyaka = izinsuku

Ngokulandelana

Kuwo wonke lo mbhalo, sikwazile ukubona ukuthi esibizwa Liquidity Ratio Njengamanje ibekwe njengenye yamathuluzi namasu wokugcina amandla wezezimali wanoma yiliphi ibhizinisi.

Ngokwemvelo lokho ukuqinisekisa impumelelo yakho, izinkampani zidinga ukusebenzisa zonke izinhlobo zezinyathelo zokuphatha, kepha kuzo zonke lezi zinto, njengoba nje sikwazi ukuqinisekisa, isilinganiso sesikweletu sibalulekile uma sizogcina ukuzinza komnotho waso, okuhumusha ekutholakaleni kwemali yonke edingekayo ukuxazulula izinkokhelo, izikweletu nazo zonke izinhlobo zemiphumela yezomnotho engahle ivele esikhathini esifushane.

 


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  1. Ubhekele imininingwane: Miguel Ángel Gatón
  2. Inhloso yedatha: Lawula Ugaxekile, ukuphathwa kwamazwana.
  3. Ukusemthethweni: Imvume yakho
  4. Ukuxhumana kwemininingwane: Imininingwane ngeke idluliselwe kubantu besithathu ngaphandle kwesibopho esisemthethweni.
  5. Isitoreji sedatha: Idatabase ebanjwe yi-Occentus Networks (EU)
  6. Amalungelo: Nganoma yisiphi isikhathi ungakhawulela, uthole futhi ususe imininingwane yakho.