Balance sheet ukuhlaziywa

Balance sheet, eqinisweni, yindlela behlukanisa ibhizinisi impahla inhlangano. Lunikeza ukulingana amafa okuqondene ibhizinisi ezicini ezimbili: incazelo ilungiselelo kanye nokusungulwa (kwempahla) kanye nencazelo imithombo imvelaphi uya khona (yokwenziwa).

Umthombo oyinhloko ulwazi imisebenzi yebhizinisi kanye nesimo esingokwezimali ibhizinisi Yileso -balance sheet (iFomu 1). Balance sheet analysis esigabeni sokuqala a Ucwaningo olunzulu izimali lebhizinisi.

Uhlaziyo ukulalelisisa ekhethekile amaphuzu alandelayo.

1. Ukuhlolwa izinguquko izihloko

Kufanele uqale nge incazelo isamba sazo zonke izimpahla kwamabhizinisi e Dynamics ngoba wezimali odlule. Ngenxa yalokho, it ekhomba umthombo ukwanda (ukunciphisa) kwempahla, kuhlanganise nezihloko on kwazo.

2. Ukuhlolwa isakhiwo ibhalansi

Lapho isakhiwo ibhalansi ukutadisha imali yayo futhi imiphumela esigabeni ngasinye zithathwa njengoba 100%. I share kwesigaba ngasinye ibalwa njengengxenye isamba izimali (yonke imithombo ibhizinisi), khona-ke kunqunywa isisindo into ngayinye.

Ukwakheka ukuhlaziywa wenziwa blockwise, kuqala ukunquma inani amafa unomphela futhi yesikhashana lwemali lapho idokhumenti lwenziwe ke iphathwa isakhiwo sabo (ukuhlaziya kwempahla ibhalansi). izikweletu Ngokufanayo wahlola (ibhalansi ukuhlaziywa yokwenziwa). Lolu cwaningo luveza Dynamics izinguquko isakhiwo ngesikhathi kokubuyekezwa. Kuyadingeka ukuhlonza izimbangela yalezi zinguquko.

Ngokukhethekile ikhokhelwa ukuze izakhi ukuthi babe nesisindo esikhulu kunazo zonke, futhi ngaleyo ndlela, isabelo okuyinto ishintsha ngokuzumayo. Ngokuvamile kuba yizo izindawo inkinga ibhizinisi.

3. Uhlaziyo ibhalansi inhlokodolobha net yokusebenza (FER)

PSC kusiza anqume inani kwempahla zamanje usekelwa etshaliwe. Sibonisa lokho okuyingxenye (share) kwempahla zamanje ngokwezimali kwenkathi ethile ngezithukuthuku dolobha siqu ibhizinisi.

Inani PSC ichaza indlela zezimali inkampani. Ukukala FER uphawu lokuqala kwato zezimali. Yingakho kuba ukubala kubaluleke ngokukhethekile. FER kunqunywa njengoba umehluko phakathi zamanje ngokuqondene nezimpahla kanye nezikweletu. Futhi, ingabalwa njengoba umehluko phakathi izimali ezitshaliwe kanye kwezimali ezimpahleni ezingasuki phansi. Nge indlela wesibili kungenzeka ukuhlaziya zezizathu ezenza izinguquko zenzeka zezimali.

Lapho kubalwa nesakhiwo futhi kutholakale izinga FER emafeni elimelela isilinganiso Imininingwane amafa FER ibhizinisi. Kukhula PSCs kulokhu ikhombisa ukukhula bazimele ngokwezimali webhizinisi.

Inani elikhulu index kunqunywa ikhumbula zezimali impahla kanye izimo imizana nabaphakeli ngaphansi kwazo. Ukuze ubone ukuthi nokwanela (esingamahlalakhona) FER, kubalulekile ukuqhathanisa ukubaluleka langempela ne elikhulu design value. Lapho lidlula elikhulu ukubaluleka ibalwa yokwehla uqobo ezingeni layo akusho buthakathaka ukuzinza kwezezimali.

Balance sheet ukuhlaziywa uphela ngesiphetho kwangaphambilini mayelana nokuba khona izinto ezithile ezimbi e isimo ibhizinisi (ukwehla kwentengo amafa, izinkinga ababa nazo yokuthengisa, ukutholakala izikweletu, njll). Kulokhu, ucacise izizathu ezaholela ukuvela kwabo (umsebenzi insufficiently ephumelelayo Umnyango wezokumaketha, ukungalandelani amasevisi ukusebenza, njll). Ngakolunye uhlangothi, kukhona izitayela enqunyiwe nangokwazi omuhle (ukubuyiswa kwemali ekweletwayo langaphambilini, ngokukhula kwemali yebhizinisi okungaphezu, ngcono isakhiwo kwempahla kanye al.).

I ezinkulu izici ezinhle lapho sembula ibhalansi ukuhlaziywa zimi kanje: ukukhula capital zanqwabelana; yokuntuleka ukubolekisa serviced; eyanelisayo Umlando wokukhokha kwemali; yokuntuleka amazinga esingeqile isikweletu nomholo, isabelomali, njll.; kungekho overstocking emafektri.