Umgcinimafa waziwa njengengxenye eyisisekelo yezimpahla zebhizinisi. Lokhu kubhekisa nasendaweni yanoma iyiphi inkampani lapho umsebenzi oyinhloko ukuhlela nokuphatha isenzo ngasinye esihlobene nokusebenza kokuhamba kwemali noma kungaba ukugeleza kwemali.
Isilinganiso somgcinimafa sibonwa njengobudlelwano obuningi obukhona phakathi kobukhulu obubili futhi obusivumela ukuthi sibone isilinganiso sabo. Kwezomnotho, isilinganiso saziwa njengobudlelwano obuningi phakathi kwanoma iziphi izehlakalo ezimbili ozifunayo futhi esivumela ukuthi sibone umcimbi othize wezinga lotshalo-mali, inzuzo, njll.
Kumqondo we isilinganiso semali Isivele inikezwe izincazelo eziningana, kepha ukuqonda ukuthi kuyini nokuthi kusebenza kanjani, umqondo oyisisekelo uyadingeka ukuqala ngawo, isilinganiso somgcinimafa ubudlelwano obusivumela ukuthi silinganise ikhono lenkampani ukubhekana nenkokhelo noma uchungechunge lwezinkokhelo ukuphelelwa yisikhathi kuvame ukuba kwesikhashana. Lesi silinganiso esithile sisikhombisa amandla ebhizinisi lethu lokukhokha lezo zikweletu ezisungulwe ngokuvuthwa okungaphansi konyaka owodwa wokubalwa kwemali, lokhu ngezikweletu nenani elitholakalayo elivuna inkampani.
Isilinganiso semali singenye yezilinganiso zezimali ezisetshenziswa kakhulu ukwazi isimo sesikweletu sebhizinisi, lokhu kusho ukuthi; amathuba inkampani enayo yokwenza izinkokhelo zesikhashana, njengoba sesishilo, izilinganiso zamasheya zintathu esizozisho ngezansi:
Isilinganiso semali esisheshayo noma "isilinganiso sokutholakala".
Kuchazwa ngabameli abehlukene bethiyori yezomnotho kanye ne-theory ye-accounting njenge-quotient yokuhlukaniswa kwamanani womabili: "okutholakalayo" kanye "nezikweletu zamanje".
Izikweletu zamanje ezitholakalayo = isilinganiso sokutholakala.
Lesi silinganiso sikhomba ukuthi inkampani kungenzeka noma ingakwazi ukubhekana nezikweletu zesikhashana, lokhu kutholakala kuphela noma kutholakala umgcinimafa.
Inani lesolvency lobuchwepheshe noma "isilinganiso sesikweletu".
Kuchazwa futhi ngabameli abehlukene kumcabango wezomnotho kanye nowokubalwa kwemali njenge-quotient evela ekuhlukanisweni kwamanani womabili:
“Izimpahla zamanje” kanye “nezikweletu zamanje”.
Izimpahla zamanje ÷ izikweletu zamanje = isilinganiso sesikweletu. Lesi silinganiso simele amandla inkampani okufanele ihlangabezane nayo nezinkokhelo ezivela ekuphoqelelekeni kwezikweletu zamanje, lokhu kungenxa yamaqoqo akhiqizwe yimpahla yamanje. Le nkampani ibhekwa njengengenazo izinkinga zemali lapho inani lesilinganiso sesikweletu licishe likhulu noma lilingana no-1,5 (? Kuya ku-1,5), noma lingaphansi noma lilingana no-2 (? Ku-2).
Esimweni okungenzeka ukuthi isilinganiso sesikweletu sikhombise ukuba ngaphansi kuka-1,5 (? Kuya ku-1,5), inkampani inamathuba amakhulu okwenza ukumiswa kwezinkokhelo, okukhombisa ukuthi imali ephansi kakhulu ukumboza izinkokhelo ezingaphansi konyaka wokubalwa kwemali.
Kuvamile ukuwela ephutheni lokukholelwa noma lokulinganisela ukuthi ngesilinganiso semali engu-1, izikweletu zesikhashana esifushane zizohanjelwa futhi zikhokhwe ngaphandle kwezinkinga, lokhu nokho kuyiphutha, ngoba ubunzima bokuthengisa zonke izitoko zesikhashana, ku ngaphezu kobuhlongandlebe obenziwa ngamakhasimende, akhombisa ukuthi imali yokusebenza isebenza kahle nokuthi ngenxa yalesi sizathu izimpahla zamanje ziphakeme kunezikweletu zamanje, lokhu ngokubuka okulindelekile kunganele.
Uma isimo senzeka lapho isilinganiso sesikweletu singaphezulu kuka-2, kungakhombisa ukuthi kukhona "Izimpahla zamanje ezingasebenzi" ezingathinta ngqo inzuzo futhi zenze ukulahleka.
Isilinganiso seMgcinimafa. Kuchazwa futhi ngabazazi be-economics kanye ne-accounting theory njengesamba sokutholakalayo kanye nokutholekayo, lokhu kuhlukaniswe yizikweletu zamanje.
(“Kuyatholakala” + “kuyabonakala”) ÷ (izikweletu zamanje).
Lokhu kuyinkomba yamandla ebhizinisi okubhekana nezikweletu zesikhathi esifushane noma ngaphansi konyaka owodwa wokubalwa kwemali, kulokhu, ngokuthembela kuzimpahla zamanje, kufanele futhi kucatshangelwe ukuthi amasheya ezinhlu zezimpahla awafakiwe. Kufanele kucatshangwe ukuthi ukubheka ukuthi inkampani ayinazo izinkinga zemali, inani lesilinganiso semali kufanele libe ngu-1, lokhu okucatshangelwa ukuthi yini efanelekile ekusebenzeni kwenkampani.
Uma isilinganiso semali singaphansi kuka-1 (? Ku-1), inkampani iba sengcupheni yezezimali, njengokumisa ukukhokha ngenxa yokungabi nazimpahla ezanele zokwehlisa isikweletu kanye / noma izinkokhelo zayo. Uma okuphambene kunjalo kokwedlule, lapho isilinganiso semali siphakeme noma siphezulu kakhulu kune-1, kuyinkomba yokuthi kungenzeka ukuthi kube nokuningi ngokweqile kwezimpahla ezingamanzi, okungadala ukulahleka kwenzuzo izimpahla ezifanayo.
Isilinganiso se-solvency nesilinganiso semali
Zombili lezi zilinganiso ziphethe ukusikhombisa izinga lokuxazululwa kwenkampani okufanele likhokhe izikweletu zayo, ukusho kalula nje; ukuthi kulula kanjani ukuthi inkampani ikhokhe isikweleta ngesikhathi futhi ngaleyo ndlela ingakhi inzalo, konke kungakapheli isikhathi esifushane. Kunomehluko oyisisekelo ukuqonda ukuthi womabili afeza umsebenzi ofanayo, kepha ngendlela ehlukile. Ngokuphathelene nencazelo “ye-treasury ratio”, kubhekwa kuphela izikweletu zesikhashana esifushane (ezingaphansi konyaka owodwa), lokhu kuqhathaniswa nezinsizakusebenza inkampani enazo, izisetshenziswa ezingamanzi, noma okungenzeka kube esikhathini esifushane. Ngalokhu siyabona ukuthi isilinganiso somgcinimafa sibhekele ukukala ukusombuluka kwenkampani ukukhokha izikweletu zayo esikhathini esiseduze kakhulu.
Umehluko oyisisekelo phakathi kwalezi zinto ezimbili ugqanyisiwe kusilinganiselo se-solvency, ngokuqhathanisa kwayo yonke impahla yenkampani nezikweletu, ngaleyo ndlela kwenziwe ukuboniswa kwenani elibandakanya zonke izimpahla namalungelo enkampani ngokungafani nezikweletu nezibopho kwalokhu. Isilinganiso se-solvency sisodwa, inkomba engabhekisi ekuhlukanisweni kwezikweletu zesikhathi esifushane noma eside, futhi ayihlukanisi phakathi kwezimpahla eziwuketshezi nalezo ezingekho, kuyisilinganiso esijwayelekile futhi esingaqondile isilinganiso somgcinimafa, umsebenzi waso uyafana kodwa ukusebenza kwawo kuhlukile.
Ungayibala kanjani isilinganiso semali kahle?
Vele, ukwenza umsebenzi onjengalokhu kumane kuyindaba yolwazi lwezibalo, kepha-ke, akumele siyeke ukubheka ulwazi esinalo kumcabango wezomnotho ne-accounting, idatha eningi iyadingeka ukufika kulo msebenzi olula .
Ifomula esizoyisebenzisa ukubala isilinganiso semali yileso esiboniswe ngezansi:
Iyatholakala + Iyabonakala Izikweletu zamanje = Isilinganiso seCash.
Awuqondi le miqondo noma imigomo?
Njengoba sishilo ngaphambili, noma ngabe ubusazi imfundiso yezomnotho neyezimali, imiqondo iyakhohlakala kalula, ngoba lokho sikushiya lapha incazelo eyenziwe lula yomqondo ngamunye wemiqondo ekhona kubhalansi yenkampani:
- Yimali, esikwaziyo nesikubiza ngokuthi “uketshezi” lwenkampani.
- Yizimpahla namalungelo aguqulwa masinyane abe yimali, kuyaqondakala ngalokhu ukuthi sikhuluma ngabantu abakweletayo, abatshalizimali namakhasimende, konke esikhathini esifushane.
- Izikweletu zamanje. Ziyizibopho nezikweletu ezinosuku olubekiwe lwesikhashana.
Enye yezinkinga ezinkulu ibhizinisi lebhizinisi elingaba nayo ukungabi khona kwe-solvency ukukhokhela izikweletu, inkampani engakwazi ukugcina ukuzinza kwezezimali iyona efanayo ekweleta futhi eyeke ukukhokha ngakho-ke ikweleta inzalo ethe xaxa. inkampani ngeke ize iphume kulesi simo uma ukuhlelwa kwayo kwezezimali nokubalwa kwemali bekunganele, ngakho-ke, siyakubona ukubaluleka kwezilinganiso ezifana nesilinganiso semali. Inkampani exazululayo, mhlawumbe hhayi ngokushesha, kepha ngokusebenza kahle ngamandla, iyinkampani ekhuluma kahle ngayo ngendlela yokubala, iba yinkampani eheha abalingani kanye nababolekisi, ngenxa yokwethenjwa kwayo nokwethembeka kwayo, kugqamisa ukuzibophezela nokuhlela lokho okwamanje kumela impahla yezomnotho enamandla kakhulu kunoma yimuphi umtshalizimali kanye / noma kumbolekisi. Kubalulekile ukumaka isilinganiso semali njengethuluzi eliwusizo lokwazi ukuma kwenkampani yethu nokuthi yiziphi izinyathelo esingazithatha ngokushesha okukhulu.
Kucatshangelwa ukuthi isilinganiso somgcinimafa simaka inkampani ekuxazululeni kwayo okuphelele uma isiseduze. .