Isilinganiso izindleko yonyaka ka kokusebenza: ifomula sokubalwa ibhalansi

I impahla yeNkampani - value izindleko kwezidingo ngendlela ezoqinisekisa inqubo ukukhiqizwa. I eziyinkimbinkimbi impahla inkampani kuhlanganisa non-zamanje amafa (izakhiwo zokuphatha kanye ukukhiqizwa, imishini, imishini, izimoto), kanye kokusebenza, isakhiwo zazo zikhona izinto ezifana:

• imali esesandleni kanye ebhange akhawunti;

• ezikhona - izimpahla kanye izinto, izinto zokusetshenziswa, imikhiqizo ekhiqizwa, izimpahla ukudayiswa kanye nezinye ezikhona;

• Receivables Receivables amasevisi / imikhiqizo zilethwe kodwa ikhokhwe;

• zesikhathi esifishane zokonga imali nezinye izimpahla.

Zonke izimpahla zamanje ziye zanqwabelana esigabeni sesibili we-balance sheet kanye ziphathwa njengoba ezisetshenziswayo, isb. E. Ukubamba iqhaza lapho kugumbuqelwa umbuso.

Okuxoxiswana ngakho esihlokweni kuyoba mayelana umqondo ezifana isilinganiso izindleko yonyaka ka kokusebenza. Sifunda indlela ukubala lesi sibalo kanye nencazelo yalo.

amafa Ukukhiqizwa kwamanje ku-balance sheet

Njengoba sekubonisiwe kakade kwaphawulwa encwadini ethi wokwehlayo izimpahla zamanje eqoqwe engxenyeni yesibili sombiko BO-1. Uhlobo ngalunye impahla inikezwa umugqa ayo:

▪ 1210 - Ezikhona;

▪ 1220 - VAT yokufuna impahla;

▪ 1230 - isibopho abanamacala;

▪ 1240 - Fin. ukutshalwa kwezimali;

▪ 1250 - Cash, imali okulingana;

▪ 1260 - Okunye.

Ubude Inani lokugcina izimpahla zamanje ezilotshwe umugqa balance sheet 1200. It oluhlala inani eliphelele kubhalansisa inkampani ngoba isikhundla ekuqaleni predetermined kathi of analyte futhi isiphetho yayo ngamunye. Inani accountants amafa phezu balance sheet ibizwa ngokuthi incwadi.

Inani ethwele impahla

Zezomnotho ahlaziye lemali ethwele esekelwe izinhloso zocwaningo. Ngokwesibonelo, lapho kudingeka ukuthola usayizi ibhalansi impahla iyonke noma kwesigaba ngasinye nto eceleni, ukucacisa Dynamics (ukwanda noma ukwehla enanini amafa) futhi esekelwe ngokuqhathanisa izibalo ngokuphelele ukuba bafinyelele iziphetho mayelana nesimo abasebenza dolobha ngosuku oluthile. Ngaphandle abasebenzisi sangaphakathi ulwazi olutholakala ezitatimendeni zezimali, izinkampani bebophekile ukuba wazise abasebenzisi ahlukahlukene yangaphandle - abasunguli, abakweletwayo, izinkampani zomshuwalense, zimali, babanike ezihlukahlukene ulwazi, kuhlanganise ukutholakala amafa.

Lapho ukubaluleka incwadi Inani

Oludingeka kakhulu ulwazi incwadi ukubaluleka amafa ukuhlaziya imisebenzi yezomnotho lenkampani - ithuluzi main sokuhlola ukukhiqiza kanye nesimo esingokwezimali inkampani. Ukusebenzisa le Inkomba ibalwa okuza naphakathi:

▪ ukubuya ku-amafa, okuyinto inquma usayizi inzuzo wathola ku ruble ngamunye izimali zokuthenga izinto zokusetshenziswa futhi ukukhiqiza;

▪ kwempahla inzuzo, ekhombisa ukusebenza ngokusebenzisa kwawo.

Ngokuqhathanisa amagugu kokuqala nokokugcina, sokunquma Economist izindleko singafinyelela eziphethweni mayelana nokwenyuka noma ukwehla inani afundwa impahla ngezimali for predetermined kathi, ukunquma amanani isihlobo esibonisa ukusebenza ukukhula irowu esigabeni sesibili ibhalansi ngamunye. Nokho, izibalo nje ukunikeza ulwazi ukutholakala impahla izinsuku eziqondile mayelana, musa ngaso sonke isikhathi kubonise isithombe sangempela, ngoba impilo umfutho emsebenzini ibhizinisi akufani, futhi lokho kuholela ukuthengwa engalingani kanye ukusetshenziswa kokusebenza, isibonelo, izinkampani encike nokushintsha kwezinkathi zonyaka. Lokuthi kunilungele ngaphezulu ukuhlaziya isimo kwempahla noma esifushane ukubala izinkomba ezifana isilinganiso izindleko yonyaka ka kokusebenza. Inani lale Inkomba ibalwa ngokukhiqiza sebuningini izibalo kwezomnotho.

Kungani ibalwa isilinganiso izindleko yonyaka ka kokusebenza

ukuhlaziywa eningiliziwe izinguquko isakhiwo kanye nendlela okwakheke ngayo izimpahla, kuhlanganise nekomkhulu zokusebenza, awunakuba khona ngaphandle kokuthethelela kubalwa inani eliyisilinganiso komhiaba isikhathi esingaphezu konyaka. Njengoba ebalwe isilinganiso izindleko yonyaka ka kokusebenza? Abahlaziyi ubheke kubha ibhalansi 1200, futhi uma kudingekile ukulungisa noma yiziphi uhlobo omunye impahla, ezifana amasheya, - izikhundla okuhambisanayo komugqa. Ifomula ukubala simiswe ngalendlela lelandzelako:

- _cp = O (O _n + O _k) / 2,

lapho D _n - inani afundwa okuyiwa ekuqaleni kwenkathi ihlaziye O _ukuze - ekupheleni kwesikhathi 2 - nenani ngezikhathi.

Ngokwesibonelo ukubala

Cabanga ngesibonelo kanjani ukubala ukubaluleka isilinganiso izimpahla zamanje (ifomula ibhalansi). idatha Baseline ethulwa kuThebula ibhalansi amagugu capital ukusebenza.

Uhlu izinkomba izimpahla zamanje wenkampani ngoba 2016

izinkomba	ikhodi umugqa	ngo-December 31, 2015	ngo-December 31, 2016
izinqolobane elikhiqizayo	1210	5200	5450
VAT ukuthengwa kwempahla	1220	242	210
Receivables	1230	510	620
izimali	1250	2460	3020
Ubude 2nd kwesigaba ibhalansi	1200	8412	9300

Thina ukubala ukubaluleka ifomula ngenhla, ngesisekelo idatha ibhalansi:

Mayelana _cp = (8411 + 9300) / 2 = 8856 ayizinkulungwane. Deda. - isilinganiso ngoba ngonyaka izimpahla zamanje (umugqa ku-balance sheet 1200) zaba ama-ruble ayizigidi 8856 ..

Kusetshenziswa okufanayo ukubala algorithm ibalwa isilinganiso izindleko yonyaka ka impahla afundwa amafa (ama-ruble ayizigidi.) The izikhundla ezilandelayo.:

▪ amasheya (p 1210.) - I _cp = (5200 + 5450) / 2 = 5325 ayizinkulungwane Rub;..

▪ VAT izinto uthenge - Mayelana _cp = (242 + 210) / 2 = 226 ayizinkulungwane Rub;..

▪ Iyatholakala - O _cp = (510 + 620) / 2 = 565 ayizinkulungwane Rub;..

▪ imali - Mayelana _cp = (2460 + 3020) / 2 = 2740 izinkulungwane ruble ..

Isilinganiso izindleko yonyaka ka kokusebenza, okuyinto ukubala ifomula umelwe kulolu cwaningo isetshenziselwa ukubala okuza zezomnotho obonisa isimo sezimali, lizinga ukuzinza, kutholakale imbangela (emihle nemibi), okuyinto ebangele ushintsho olungaka. Isekelwe ngokutholakele izinqumo zokuphatha abahlaziyi inkampani ngabaphathi okwengeziwe kwezidingongqangi ezikhona.

Ifomula kuhlaziywa yehlelo lezikhathi isilinganiso

Enye arithmetic kusho amagugu lapho ngokwesilinganiso Inkomba value kuyinto yehlelo lezikhathi Ngokwesilinganiso, libalwe sebuningini amagugu at instants ezahlukene noma ngesikhathi ezahlukene zinkathi. Esifundweni sezibalo, isetshenziswa ukunquma ezingeni isilinganiso esikhathini chungechunge. I accountants iBhayibheli ngohlelo lokulandelana kwezenzakalo isilinganiso uchaza ngokugcwele isamba yefa ngamunye njalo ngezikhathi ezithile. Ifomula ukubala simiswe ngalendlela lelandzelako:

On _{cp / hr} = (½ x O ₁ + O ₂ + O ₃ + .... + D _{x n -1} ½) / n-1 lapho

On - Ibhalansi ku elinikeziwe usuku, n - nenani ngezikhathi.

Ukubalwa iBhayibheli ngohlelo lokulandelana kwezenzakalo isilinganiso

Uma sibuyela esibonelweni ethulwa ngenhla, thina ukwelekelela ukubaluleka idatha umthombo yokusungula ekuqaleni yenyanga ngayinye:

- njengoba ka-January 1 2016 - ayizinkulungwane 5200 rbl..

- Februwari 1 2016 - 4960 ayizinkulungwane rbl..

- Mashi 1, 2016 - 5460 ayizinkulungwane rbl;..

- Apreli 1 2016 - 5530 ayizinkulungwane rbl..

- Meyi 1 2016 - ayizinkulungwane 5360 rbl..

- Juni 1 2016 - 4980 ayizinkulungwane rbl..

- Julayi 1 2016 - 4890 ayizinkulungwane rbl..

- Agasti 1 2016 - 4780 ayizinkulungwane rbl..

- Septhemba 1 2016 - 4980 ayizinkulungwane rbl..

- Okthoba 1 2016 - 5180 ayizinkulungwane rbl..

- Novemba 1, 2016 - 5450 ayizinkulungwane rbl;..

- Disemba 1 2016 - 5550 ayizinkulungwane rbl..

- njengoba ka-January 1 2017 - ruble ayizigidi 5450 ..

Thina ukubala kusho i ezikhona iBhayibheli ngohlelo lokulandelana kwezenzakalo nsuku ezigamu 2016:

• q 1. On _{cp / hr} = (1/2 x 5200 + 4960 + 5460 + ½ x 5530) / 4-1 = 5261,66 ayizinkulungwane deda..;

• Q2. On _{cp / hr} = (1/2 x 5530+ 5360 + 4980 + ½ x 4890) / 4-1 = 5183,33 ayizinkulungwane deda..;

• Q3. On _{cp / hr} = (1/2 x 4890 + 4780 + 4980 + ½ x 5180) / 4-1 = 4931,66 ayizinkulungwane deda..;

• Q4. On _{cp / hr} = (1/2 x 5180 + 5450 + 5550 + ½ x 5450) / 4-1 = 5438,33 ayizinkulungwane deda..;

Ngakho, ubukhulu isilinganiso esitokisini Q1 kuyinto 5261,66 RUR imizuzu 2 - .. 5183,33 th RUB, imizuzu 3 - .. 4931,66 RUR, imizuzu 4 - .. 5438 ayizinkulungwane 33. ukukuthinta. Ukuhlaziya uchungechunge zezinombolo, Economist kungaba cabangela khona amasheya ikota ngalinye ukusungula Dynamics ushintsho, kuye ngokuthi umsebenzi inkampani noma umkhakha wemboni. Ibala isilinganiso value iBhayibheli ngohlelo lokulandelana kwezenzakalo etholwe amagugu imethrikhi, ngokuqinisekile oluqonde kakhulu. Lamagugu asetshenziswa izibalo kwezomnotho, ukunikeza ukusebenza enengqondo kunazo. Lokhu kubalulekile ikakhulukazi kwabasebenzisi bangaphakathi - ukuphathwa kwenkampani. abasebenzisi sangaphandle izinkomba ngokwanele ngokuphelele yencwadi ukubaluleka amafa.

Ukubalwa inzuzo isilinganiso

Generalising inkomba ukusetshenziswa kwezimali ezijikelezayo kule nkampani iyona isilinganiso inzuzo, ichazwa ngokuthi isilinganiso inzuzo (imali engenayo) nenani isilinganiso izimpahla zamanje ngoba ngonyaka:

K _{r / r} = Q: On _Mon, lapho B - Imali engenayo, _i-OECD - ngokwesilinganiso izindleko yonyaka ka kokusebenza. Ifomula libonisa inombolo linemibhikisho eyenziwe ibhalansi isilinganiso izimali ezitshaliwe emafeni samanje senqubo yokukhiqiza.
Ukusebenzisa isibonelo ngenhla, futhi enezela-ke ngolwazi ekulandiseni nenzuzo nokulahlekelwa ku kwesamba semali (.. ruble 326 ayizinkulungwane 000), ukubala isilinganiso inzuzo:

K _v = 326 000/8856 = 36,8 izikhathi, isb. E. Ngonyaka etshaliwe ekukhiqizeni insiza inani ibhalansi isilinganiso niguquke 36,8 izikhathi.

Ngaphezu kwalokho, inzuzo ibalwa ezinsukwini, t. E. Bayakwazi kufanele uwuphuze izinsuku ezingaki inkampani uzothola ukuqhutshwa ilingane Inkomba, njengoba ngokwesilinganiso izindleko yonyaka ka kokusebenza. Ukubalwa wenziwa ngokuvumelana formula:

- K _{r / ngosuku} = 365 / K _{r / p.}

Ukuze _{IsAm / ngosuku} = 365 / 36.8 = 9.92 izinsuku zidinga inkampani ukuze uthole izimali e inani izindleko isilinganiso ukusebenza capital for ngonyaka.

Inani evamile okuza

Ukuze inzuzo amagugu ayitholakalanga izindinganiso ezazivamile ejwayelekile. Hlaziya okuza uqobo Dynamics noma kuqhathaniswa nezinkampani umkhakha efanayo. Siphawula kuphela ukuthi isilinganiso aphansi kakhulu kubonisa ekuqongeleleni ngokweqile afundwa amafa ekhiqizayo, kufanele siqinise imizamo ukwandisa zezimali amafa.