Lokuhlushwa isilinganiso capital waboleka. Kahle ukulinganisela isakhiwo.

Njalo inkampani enkulu sifuna nokwandisa oyiyo dolobha. Kumiswa It is kusukela ukulingana izikweletu imithombo. Futhi isilinganiso yabo kufanele kugcinwe ezingeni enqunyiwe. Analytics ikuvumela ukuba kutholakale isidingo izinkampani e umthombo oluthile zoxhaso imisebenzi yayo.

. Omunye izingxenye inqubo ukuzinza kwezezimali wenhlangano imele lokuhlushwa isilinganiso capital waboleka. Kulinganiselwa ngokuvumelana ifomula isethi futhi inenani ngokucacile esinqunyiwe. Kanjani ukubala izibalo libike, kanye ukwenza ukuhumusha imiphumela? Kukhona amasu athile.

Ingqikithi yalo Coefficient

объем платных финансовых источников в структуре баланса. Extra dolobha lokuhlushwa isilinganiso likhombisa inani ikhokhwe ngaleso imithombo yezimali ibhalansi isakhiwo. ibhizinisi ngasinye kufanele ahlele imisebenzi yabo ngokusebenzisa inhloko-dolobha yabo siqu. Nokho, ukukhangana yenhloko-dolobha extra luvula amathemba amasha lenhlangano.

Le nkampani, esebenzisa imithombo abaholelwa kahle kwezimali, ungakwazi ukuthenga umshini omusha zobuchwepheshe, ukwethula umugqa omusha umkhiqizo, ukwandisa izimakethe, njalo njalo. D. Kuze kube yimanje, ezingeni asizakale kumelwe kube ngaphakathi kwemingcele ethile. It isethwe inkampani ngayinye ngokwehlukana.

Ukukhulisa eside futhi short-term ukubolekisa kwandisa izingozi lenkampani. Nokho, lokho abayikho ephakeme, aba maningi inani inzuzo net kungaba engase uthole inhlangano. I share isimo izikweletu ikhokhwe kufanele aqiniseke ukulandela isevisi kohlaziyo ibhizinisi.

Ingqikithi ukuboleka

Coefficient extra dolobha lokuhlushwa ekubaleni ukuzinza kwezezimali kuphezulu kakhulu. Le mithombo nokuxhasa benezingane eziningi izici. ukuhileleka kwabo has kokubili izinzuzo kanye nezindleko ezengeziwe.

Inkampani izimisele kuphakamisa Izimali zimali angaphandle, luvula nombono omusha kanye namathuba. umthamo wayo wezimali likhula ngokushesha. Kulokhu, izindleko olunikezwa umthombo yamukeleka. Nge ngendlela efanele izimali ezengeziwe angathuthukisa inzuzo yenkampani. Kulokhu, inzuzo bavuke.

Nokho, ekhangayo utshalomali emthonjeni sinezici eziningana ezimbi. inhlokodolobha ngale ndlela kwandisa amathuba futhi kunciphisa ukuzinza izinkomba zezimali. Okuqukethwe ezifana nenqubo kunzima ngempela. Izindleko kakhulu kuxhomeke ezingeni yentuthuko emakethe othize. Income lenhlangano ngeke zingancishiswa ngokushintsha ukubaluleka ukusetshenziswa zimali kwezimali (loan).

Izindlela yokunquma Inkomba

Lezi balance sheet kuzosiza ukubala isilinganiso ukuqoqelana kwezimali waboleka. для расчетов простая. Ifomula sokubalwa ilula. Iveza lihlela isilinganiso phakathi kwama izikweletu zangaphandle kanye Imininingwane balance sheet. Lona uqobo izikweletu umthwalo, okuyinto inhlangano. Ifomula ukubala simiswe ngalendlela lelandzelako:

CC = W / B lapho: W - lemali imali (lamafisha), B --balance sheet.

Izibalo zenziwa esekelwe imiphumela kwenkathi tekusebenta. Ngokuvamile kuba 1 unyaka. Nokho, kwabanye izinkampani oholela kangcono ukwenza izinkokhelo wekota noma njalo ezinyangeni eziyisithupha.

imithombo Paid ngokulungiswa kwemigwaqo imali ethulwa imigqa 1400 futhi 1500 Ifomu 1 izitatimende zezimali. Lonke inani ibhalansi etholakalayo elayinini 1700. Kuyinto ukucabanga elula, umphumela ezosiza ukwenza iziphetho mayelana nokuvumelana isakhiwo dolobha wenhlangano.

sebhithi

Ngokusho kohlelo ngenhla kungaba abale extra dolobha lokuhlushwa isilinganiso. Inani normative evumela ukuba sihlaziye yi. Ukuze inkomba emelelwa kukhona uhla ethile yamanani, lapho ibhalansi isakhiwo kungenziwa ngokuthi ngempumelelo.

Lokuhlushwa ratio imithombo sangaphandle uxhaso kungaba ku ezahlukene kusukela 0.4 kuya 0.6. Inani elilungile incike uhlobo umsebenzi, ikakhulukazi ngaphakathi umkhakha. Ngokwesibonelo, izinkampani sinemvelo evelele ezithile zonyaka umsebenzi, zingase zibe amazinga aphansi lokuhlushwa credit.

Ukuze bafinyelele esiphethweni mayelana nokushaya khona isakhiwo imithombo yezimali, kubalulekile ukutadisha inkomba ethulwa amafemu ukuncintisana. Ngakho-ke sizokwazi ukubala naphakathi-umkhakha Inkomba. Nayo futhi eqhathanisa ukubaluleka umphumela isici cwaningo.

inzuzo yezimali

Kwezinye izimo, inani izinhlangano credit lingaba likhulu kakhulu noma, Ngakolunye uhlangothi, aphansi. It ukhuluma mayelana isakhiwo senhlangano ye-okungalungile ibhalansi. Okungenhla izinga Coefficient lokuhlushwa izikweletu dolobha kusebenza iningi izinkampani zasekhaya. izinhlangano Foreign ungaba inombolo enkulu credits isakhiwo ubhale izinkinga ezihilelekile.

Uma inkampani ngokuhamba isifundo sinqume ukuthi isilinganiso lokuhlushwa ingezansi evamile, kusho ukuthi iye efunde inqwaba imithombo eyengeziwe zezimali. Lena isici emibi ukuqhubeka. Kulokhu, wandise nengozi yokuba non-buyiselo ezikweletini. Izindleko zesikweletu kuyokhula. Kuyadingeka ukuba inciphise izimali ezibolekwe e ubhale izinkinga ezihilelekile.

Uma inkomba okunalokho ephakeme kunokuvamile, inkampani akusho ukuheha izisetshenziswa ezingeziwe ekuthuthukiseni yayo. Lokhu uhumusha ukulahlekelwa inzuzo. Ngakho-ke, inani elithile third-party izimali utshalomali kufanele kusetshenziswe yinkampani.

Ngokwesibonelo ukubala

Ukuze uqonde okushiwo indlela ethulwa, kubalulekile ukuba sicabangele isibonelo kubalwa isilinganiso ukuqoqelana kwezimali waboleka. которая была приведена выше, применяется в ходе исследования. Le formula for ibhalansi esiye eboniswe ngenhla, isetshenziswa ocwaningweni.

Ngokwesibonelo, inkampani kuqede kwesikhathi tekusebenta nge amaphuzu balance sheet Imininingwane ruble ayizigidi ezingu 343. isakhiwo sayo wayezimisele 56 mln. yesikhathi eside izikweletu, futhi ruble ayizigidi ezingu 103. izikweletu zesikhashana. Sekukonke balance sheet nesikhathi sangaphambilini sika zaba RUR 321 million. Esifushane nezikweletu babe ruble ayizigidi ezingu-98, futhi izimali eside -. Ruble ayizigidi ezingu-58.

Esikhathini esiyiminyaka zamanje lokuhlushwa isici lalithé:

TCS = (56 + 103) / 343 = 0,464.

Esikhathini esiyiminyaka odlule isibalo esifanayo wema ngasemnyango:

MCH = (98 + 58) / 321 = 0,486.

Umphumela ngaphakathi kwezinkambiso aqine. Esikhathini esiyiminyaka odlule imisebenzi yenkampani kakhulu oxhaswe kumithombo engaphandle. Le nkampani ine amathemba ukuheha imali. inkomba Kwethulwa kufanele ibalwe lihambisana namanye izinhlelo zokukhokha.

asizakale zezimali

от условий окружения бизнеса. Inkomba asizakale (asizakale) ivumela abahlaziyi bezindaba ukuze kahle ukulinganisa ukwencika izikweletu dolobha lokuhlushwa Isici izimo ibhizinisi imvelo. Inhlanganisela yalawo amasu ezimbili ivumela ukubala ukusungula leveli yokuphelela ukusetshenziswa kwemali ekhona, kungenzeka ukuba kuqhutshekwe ukwandisa bangakunaki credit imithombo.

Thola sikhombisa inzuzo ezizuzwa ukusetshenziswa wenhlangano kwezimali waboleka. Ngenxa yalesi inkomba ibalwa ukubuyela ku nokulingana kwenhlangano. Ngokuhamba cwaningo esungulwe isidingo inkampani ukuheha emithonjeni yangaphandle ngezimali, kanye zanamuhla zihlomule emnothweni Imininingwane.

Lapho zisetshenziswa kahle, ukubolekisa kungandisa inzuzo inetha. Izimali ezitholwe bahlola ukuthuthukiswa futhi ibhizinisi ukunwetshwa. Lokhu kwandisa jikelele inzuzo inetha. Yilokho okushiwo imali yesicelo zimali.

nenzuzo

необходимо рассматривать в общей системе аналитического расчета. Lokuhlushwa isilinganiso capital waboleka kufanele kubhekwe ohlelweni jikelele izibalo kohlaziyo. Ngakho-ke, kuhlanganise indlela ethulwa kunqunywa, nezinye izinkomba. ukuhlaziywa lwazo zizonke kusivumela ukuba bafinyelele iziphetho ezifanele mayelana nesakhiwo yenhloko-dolobha.

Omunye inkomba sinjalo inzuzo inhlokodolobha extra. Ekubaleni yoba inzuzo inetha kwesikhathi samanje (umugqa 2400 iFomu 2). It ihlukaniswe isamba ukubolekisa eside futhi short-term. Uma inzuzo net ingaphezu kwe-kunani elikhokhwayo imithombo, inkampani lisebenzisa imali yayo obunobunye umsebenzi wathola bezimali third-party.

Inzuzo inhlokodolobha extra ukuhlola Dynamics. Lokhu kwenza kube nokwenzeka ukuba bafinyelele iziphetho sendlela yokuqhubeka.

ukuphathwa isakhiwo

становится первым показателем в разработке финансовой стратегии организации. Lokuhlushwa isilinganiso capital waboleka uphawu lokuqala ekuthuthukiseni isu sezimali zenhlangano. Ngesisekelo izibalo ukuphathwa kwenkampani anganquma Luhambo okwengeziwe imali nokubonga.

Ngokuhamba ukuhlela, isidingo imithombo eyengeziwe. Hlaziya izingozi, Amaholo esizayo, kanye indlela ukukhiqizwa ukuthuthukiswa. Izindleko zemali yokuqhuba ibhizinisi kunqunywa zimali. Ngokusekelwe ucwaningo isinqumo yenkampani ukuheha ezengeziwe izikweletu dolobha.

методику его расчета и подход к трактовке результата, можно правильно оценить структуру баланса и принять решение о дальнейшем развитии организации. Njengoba kuyini naleyo ebolekisayo lokuhlushwa isilinganiso, indlela yokubala yayo nisondele incazelo yaleli yalokho, kungenzeka ukuhlola kahle uhlaka lwayo balance sheet bese unquma ukuqhubeka nenhlangano.