Valuation kwempahla fixed kanye nekusebenta ukusetshenziswa kwabo

Valuation kwempahla fixed - uhlaziyo ezingaba usizo ibhizinisi. Kuhlanganisa Ukucabangela impahla isakhiwo kanye nemithombo lasungulwa, ukwakheka kanye ukunyakaza ingxenye yisimo amafa.

Ukufaneleka amafa esekelwe ukuhlaziya impahla eyinkimbinkimbi futhi umthombo waso wenziwa usebenzisa Balance Sheet. Ngokucaca, izibalo ukukhiqiza kangcono kuthebula izibalo ihlukaniswe ngokuqondene nezimpahla kanye nezikweletu. Impahla okufaka amafa yisimo kanye izimpahla zamanje. izindlela ezibuthaka aqukethe non-zamanje amafa kanye eside Receivables (ie, okungenani amafa ketshezi). Futhi nezikweletu zihlanganisa nokulingana kanye nezikweletu esikhathini esifushane neside.

Leli thebula ayihlanganisi kuphela amafa net kwenhlangano. Ngenxa azihlole, ungabona ratio amafa yisimo kanye izimpahla zamanje, ukwanda noma ukwehla izimali siqu maqondana zonke izinguquko amafa. Futhi, lesi ukuhlaziywa singaphetha ngokuthini ngenani izimali ezibolekwe kule nokwakheka imithombo ngezimali, lapho kube khona ukwanda (ukwehla) e ukubaluleka amafa.

Uhlu ezimpahleni ezingasuki phansi yenziwa futhi ngaphezu isakhiwo balance sheet. Kubalulekile babe kuvisisa ukubaluleka amafa net, okungukuthi, isiqalo nesigcino amagugu impahla, kwakhiwa okuyinto ngezithukuthuku nokulingana. Lesi siphetho sisekelwe ku ukuqhathanisa ukulingana namafa net, kanye noshintsho amafa sekubika.

Accounting kanye uhlu izimpahla fixed - isimo besikhundla isikhiqiza njengensimu isici esibaluleke kakhulu core ibhizinisi ukusebenza futhi efanele, ukuzinza kwezezimali. Izimali yokubika ivumela ukuba sihlaziye indlela isici esibalulekile kutemnotfo - lesisekelo.

Uhlaziyo kufanele ziqale ukutadisha inani ezimpahleni ezingasuki phansi, isakhiwo sabo kanye namandla okubakhona. Lezi izibalo kohlaziyo evezwa amatafula.

Ithebula 1. Ukwakheka, ezinyakazayo ukulinganisa ezimpahleni ezingasuki phansi

On sesiphelo salesimiso ithebula yakhiwa yini inxenye enkulukazi isiqalo ekupheleni kwesikhathi, futhi ihlaziya yisibalo esikhulu sabasebenzi esingakaze amafa ukuthi ayeka noma wathola phakathi nenkathi ethile.

Ithebula 2. Ukuhleleka kwe ezimpahleni ezingasuki phansi

Lokubaluleke kakhulu ekuhloleni amafa engaguquki inikezwe kwebalingisi of isimo lobuchwepheshe BPA. Uhlu ezimpahleni ezingasuki phansi kubonisa ukuthi ukunciphisa noma ukunyusa izindleko sokuqala yini ukuwohloka kwamangqamuzana, kanye izindleko izimali yisimo lapho kwehla nobe wathola.