I-Los izilinganiso zezimaliamathulusi ezezimali okunquma ukuthambekela kwenzuzo noma ukulahlekelwa ekutshalweni kwezimali ezinkulu noma okunye ukuhamba kwemali. Kulesi sihloko sizochaza zonke izici zayo.
Ukusebenza kahle kwezezimali kuyenyuka kunoma iyiphi inhlangano, lapho izilinganiso zezimali zisetshenziswa
Izilinganiso zezimali
Zibhekwa njengezindlela zokuqoqa ulwazi nedatha evumela izinkampani ukuthi zazi ukuthi zingahlaziya kanjani ibhalansi yesimo somnotho esikhathini esithile. Ngenxa yalokhu, kwenziwa izinqubo nezindlela ezehlukene ezivumela ukusungulwa kwemibandela yokwenza izinqumo eziphathelene nomnyakazo wezezimali.
Abaphathi nabaholi bamabhizinisi kumele bawazi la masu ukuze babone ukwehluleka noma izinguquko ezingase ziguqule inqubo nezinhlelo zenkampani. Ukuhlaziywa kwezilinganiso kuvumela ukwazi ngokuqinisekile ukuthi izinqubo ezidingekayo ziyasetshenziswa.
Ngaphezu kwalokho, ukuqagela kwezomnotho kungasungulwa ngezikhathi ezithile zezezimali. Lezi zindlela zokuhlola ziyadingeka ukuze kubhekwe ezinye izindlela ezivumela ukukhuthaza ukukhula nokusebenza kahle kwanoma iyiphi inhlangano. Ngokombono wokubalwa kwezimali, izibalo kanye nezibalo, ziyizinqubo zokusungula ubudlelwano phakathi kokuhlukahluka okubili.
Ithuluzi ngalinye lezomnotho nelezibalo lingahlaziywa ngokujulile lapho amathuluzi we izilinganiso zezimaliyebo Ubudlelwano phakathi kokuhluka okubili buvumela ukucatshangelwa izici ezihlobene nesimo sezezimali, ukusungula amathrendi nokulindela izinkinga ezithile zezimali.
Izinhlobo
Izinhlobo ezehlukene zezilinganiso zezezimali zaziwa emhlabeni wezezimali nezamabhizinisi futhi zingahlukaniswa ngamaqembu ahlukahlukene. Kule ngxenye sizobona okubaluleke kakhulu futhi okudingekayo, ngokusekelwe emisebenzini yenkampani futhi enganquma ukusebenza kwenkampani ngokwemiphumela.
Izilinganiso zokuphatha
Yilezo ezisebenzela ukuhlola ukusebenza kahle kokuphathwa kwebhizinisi, ukusiza abaqondisi nabaphathi ukuthi bacabangele inqubomgomo yokuphatha ehlobene nokudayisa nezinhlu. Ngaphakathi kwayo, okuguquguqukayo okulandelayo kungabonakala.
ukuzungeza umsebenzi
Lesi silinganiso sikala isikhathi esisithathayo ukuze inkampani yenze imali ngezikweletu zenkampani. Kulesi simo, kuyacatshangelwa ukuthi inani lama-akhawunti atholakalayo alikhulu kune-akhawunti yokuthengisa, njengoba kuzoba nenani eliphezulu kakhulu labakweletayo futhi lizokhawulela umthamo wokukhokha.
Kulokhu, izinqubomgomo ziyenziwa ezingathuthukisa inqubo yokuqoqwa futhi zehlise i-akhawunti yesikweletu ukuze kubuyiselwe imali. Kubalulekile ukuhlola zonke izakhi ezihlobene nokukhiqiza kwenkampani. Izilinganiso zezimali akufanele kube ithuluzi lokulinganisa kuphela.
Ukuzungezisa uhlu
Kuyinkomba yesilinganiso enikeza lonke ulwazi oluhlobene nokokufaka kwempahla eluhlaza kanye nesitoko sokuthengisa esitholakala endaweni yokugcina impahla. Le nkomba ivumela ukuhlinzeka ngolwazi olusheshayo nolunembayo ukuze kugcinwe uhlu lwamagama ngokuhlelekile nangomthamo; Kubhekwa njengenye yamamitha esilinganiso esibaluleke kakhulu ngaphakathi kwenkampani.
Izindlela zokukhokha kubahlinzeki
Lesi silinganiso sinquma isikhathi sokukhokha somhlinzeki kanye nesikhathi lapho ukukhansela okuzokwenzeka ngaso. Kuyindlela yokugcina izinkokhelo ngesikhathi nokugwema ukubambezeleka kokukhanselwa kwezikweletu ukuze kugwenywe ukunqwabelana kubahlinzeki.
ukheshi kanye nebhange
Kuyithuluzi elisiza ukuhlola ukuhamba kwemali kwama-akhawunti nokugeleza kwemali. Ngalolu hlobo lwamamitha, kuyenzeka ukwazi ukuthi ukuhamba kwezimali kuhamba kanjani kuma-akhawunti nasebhokisini, okuvumela ukuba kuqhathaniswe nemali engenayo eyenzeka usuku nosuku.
Isamba sempahla.
Isilinganiso esingavamile ukusetshenziswa kodwa sibaluleke kakhulu njengoba ngaso singakwazi ukusungula umthamo wokuthengisa okukhiqizwa inkampani ngezikhathi ezidingekayo. Ibuyekezwa ngezikhathi ezithile futhi inamandla okukhombisa, phakathi kwezinye izinto, umehluko phakathi kwemali etshaliwe kanye nemali etholiwe.
Imphahla yakho engasuseki
Isilinganiso sezimali esiza ukulinganisa nokwazisa inani lesamba sempahla usuku nosuku, kodwa sicabangela kuphela izimpahla ezingashintshi zenkampani. Isebenza ngokusekelwe ekwazini ukwethula imibiko enolwazi oluningi ngayo.
Esihlokweni isiko lezezimali Uzokwazi konke okuhlobene nalolu hlobo lokuqukethwe.
izilinganiso zenzuzo
Leli mitha livumela ukukhombisa ukusebenza kwenkampani ngokusekelwe ebudlelwaneni bokuthengisa, impahla kanye nekhephithali, lapho kukhonjwa khona izinhlobo ezine okufanele zilungiswe nezimo nezici zenkampani.
General
Lesi silinganiso sisungula izilinganiso ngokusekelwe kumanani lapho isilinganiso esiphezulu sithola imbuyiselo evumayo. Itholwa ngokuhlukanisa inzuzo yonke (ngaphandle kwentela noma izaphulelo zeminye imisebenzi) ngesamba sempahla, umphumela uyisampula yesilinganiso okufanele sibe nomphumela omuhle.
capital
Kulokhu, inzuzo yemali enikelwe ngabaninimasheya iyalinganiswa, kanye naleyo ekhiqizwa inkampani ngokwayo. Itholwa ngokuthatha inzuzo yonke ehlukaniswe izimali zenkampani uqobo.
imali yakho
Le nqubo yenza kube nokwenzeka ukukala inzuzo yemali enkulu lapho inkampani itshale ezinye izinsiza futhi ikhiqize uhlobo oluthile lwenzuzo. Kufinyelelwa ngokucabangela inzuzo yonke phakathi kokulingana, umphumela kufanele futhi ube omuhle.
okuhlobene nokuthengisa
Lesi senzo sokubala isilinganiso esixhunyaniswe nendali sicabangela ubudlelwano baso phakathi kwezibalo eziboniswa ukuthengisa esikhathini esinikeziwe kanye nezindleko zokukhiqiza.
okuthunyelwe okulandelayo Indlela yokuphatha inkampani? Ikubonisa ezinye izindlela zokuphatha ezisiza ukuhambisana nayo yonke into ehlobene nesihloko okuxoxwe ngaso kulesi sihloko.
Izilinganiso ze-Liquidity
Zisetshenziselwa ukukala izinga le-solvency yenhlangano, kuyinkomba yokwazi ukuthi ikhona yini imali yokukhokhela izikweletu. Lesi silinganiso sisetshenziswa ngezikhathi ezimfushane futhi ukulindela izimo zobuhlongandlebe obungapheli. Izilinganiso ze-Liquidity zihlukaniswa ngezinhlobo ezine, ake sibone:
ngesizathu esijwayelekile
Isebenzisa ingxenye yezikweletu ezikhiqizwa ngesikhathi esifushane futhi zisebenzela ukumboza ama-akhawunti athile empahla. Itholwa ngokucabangela izimpahla zamanje ezihlukaniswa izikweletu zamanje.
ukuhlolwa okusheshayo
Kuwuhlobo lwesilinganiso olwaziwa ngokuthi “ukuhlolwa kwe-asidi”, okuhlanganisa nokuthola amandla okuthatha izikweletu zesikhashana. Izinsiza ezitholakala kuhlu lwamagama ziyacatshangelwa. Izimpahla eziyingxenye yalolo hlu nazo ziba yizimpahla eziwuketshezi.
Lezi zimpahla zibiza ukushintshwa zibe ukheshi uma kwenzeka isimo sokuntengantenga kwezokuphatha noma ukuqothuka kwenkampani. Itholwa ngokukhipha izimpahla zamanje ohlwini lwamagama nokuhlukanisa umphumela ngezikweletu zamanje.
ukuhlolwa kokuzivikela
Kuyisivivinyo ukwazi ukuthi inkampani ingakwazi yini ukugcina ukusebenza ngesikhathi esifushane ngezimpahla eziwuketshezi, umphumela utholakala enanini lemali kanye nama-akhawunti asebhange ahlukaniswe yizikweletu zamanje, umphumela uphindaphindeka ngo-100, njengoba ifuna sungula isiqhathaniso.
imali yokusebenza
Imitha elula kakhulu ukuyithola njengoba icabangela umehluko phakathi kwezimpahla zamanje nezikweletu zamanje.Lolu hlobo lwesilinganiso luyithuluzi elihle lokwazi ukuthi inkampani inani ngemva kokukhokha izikweletu. Kwezinye izimo kubalulekile ukunquma ekupheleni kwesikhathi amanani emali kanye nokheshi okuzokwazi ukusebenza.
yama-akhawunti atholakalayo
Lolu hlobo lwesu lubonisa izinhlobo ezimbili zokulinganisa, eyokuqala itholwa ngokuthatha isikhathi sokuqoqwa esimaphakathi, esiwumphumela wokuphindaphinda i-akhawunti etholwayo nezinsuku zonyaka, phakathi kokuthengiswa konyaka ku-akhawunti yamanje.
Indlela yesibili ukuthola inzuzo yama-akhawunti atholwayo, okuwumphumela wokuhlukanisa ukuthengiswa konyaka ku-akhawunti yamanje ngama-akhawunti atholwayo. Lezi zenzo zokubala ziveza imiphumela ethokozisayo futhi zihlobene nokuhamba kwezikweletu zezimali zenkampani. Kuyindlela enhle yokwazisa amathrendi okuthi umnyakazo wezezimali usekelwe kanjani ezikweletini.
izilinganiso zezikweletu
Lezi zinyathelo zivumela ukunikeza imibiko kanye nemiphumela mayelana nezinga lesikweletu senkampani. Ixhunyaniswe nenani layo yonke; kutholwa ngale ndlela elandelayo: Inani lezikweletu lithathwa futhi lahlukaniswa ngenani lengqikithi, ngalo mphumela kutholwa idatha yesikhathi esifushane.
Ukuthola imiphumela yesikhathi eside, kwenziwa umsebenzi lapho izikweletu okungezona ezamanje zihlukaniswa ngenani lengqikithi. Yomibili imiphumela iyadingeka futhi ukuqhathanisa kwayo kungabonisa ukuthambekela okuhlobene kokuthi izikweletu zenhlangano ziphathwa kanjani ngesikhathi esifushane nangesikhathi eside.
Ukubaluleka
Abhekwa njengamathuluzi okulinganisa ezezimali avumela ukuhlola amandla nobuthakathaka benkampani. Lapho kuhlaziywa izitatimende ezahlukahlukene ezihlobene nokushoda kwezimali kwenkampani, izici eziholela ekucabangeleni izikweletu zesikhashana noma amandla ayacatshangelwa.
Kuyithuluzi lokuhlola ukuthi izimbuyiselo zizotholwa ngempela yini ngezikhathi ezithile. Izilinganiso zezezimali zinikeza idatha lapho ukunyakaza kubonakala khona okuvumela abaqondisi benkampani ukuthi bazi ukuthi bawaqondise kuphi amasu okusebenza.
Ngendlela efanayo, ibasiza ukuba banqume ezinye izindlela zokusebenza ezingase zibe yinzuzo enkulu enhlanganweni. Okuholela ekunqumeni njengezici ezibalulekile ekuhleleni imisebenzi yaminyaka yonke yokusebenza yanoma iyiphi inkampani.
Izinzuzo
Ikuvumela ukuthi ube nalo lonke ulwazi oluhlobene nezimpahla, izimpahla, izikweletu, uhlu lwempahla, ukuhamba kwemali kanye neminye imisebenzi yokubalwa kwezimali. Bavumela ukwenza lula izinqubo ngaphandle kwesidingo sokulungiselela imibiko yokubalwa kwezimali ezindaweni ezisengozini.
Izinqubo zokulinganiswa kwezimali zihlala ziletha imiphumela ehlonishwa ngabaphathi. Lesi sakamuva sinquma ukuthi zingahlaziywa futhi zicatshangelwe kanjani ukuze kuthathwe izinqumo; Kukho konke lokhu, izilinganiso zinikeza noma iyiphi inhlangano izinzuzo ezilandelayo:
Ukuchuma njengenhlangano lapho okudidayo kokubalwa kwezimali kungalungiswa khona ngesikhathi, ukuze kusungulwe izinhlobo ezahlukene zezilinganiso ukuze kucatshangelwe ezinye izindlela zokwenza izilungiso ezivumela ukwehluleka ukuthi kuhlolwe.
Izilinganiso zinikeza obala ekusebenzeni kwama-akhawunti, ukunyakaza kwawo kungaziwa futhi bayaziqhenya ngokukala ngokuqondile ukuhamba kwemali yebhizinisi. Ngale ndlela, imiphumela nokuthrendayo kuyathakaselwa ngezikhathi abaphathi abadinga ukusungula izinyathelo ezidingekayo.
nebubi
Naphezu kokuba ithuluzi elisebenzayo labaphathi, izilinganiso zingase futhi zethule izici ezithile ezinquma ukungalungi okuthile, phakathi kwazo iqiniso lokuthi azikuvumeli ukuqhathanisa phakathi kwezinkampani ezimbalwa egatsheni elifanayo, eligqamayo, njengoba kunomehluko ezindleleni zokubalwa kwezimali zokulinganisa. uhlu lwempahla.
Ngakolunye uhlangothi, imiphumela yemibiko isekelwe ezimweni zokubalwa kwezimali ezedlule kanye nokunyakaza, ngakho kuyacatshangelwa ukuze kubonakale ukuthi amasu esikhathi esizayo angashintshwa yini. Ngakolunye uhlangothi, abakulungele ukukala eminye imisebenzi yebhizinisi futhi umkhawulo wabo unqunywa ukunikeza amanani ohlobo lwe-accounting.
Isigaba Ukuthatheka kuzwelonke nikeza izindlela ezimbalwa ongabhekisela kuzo isihloko ukuze uxhume izincazelo kulesi sihloko.
Isiphetho
Uma izilinganiso zezilinganiso zibonisa amanani aphezulu kunokulindelekile, kubaluleke kakhulu ukuthatha ezinye izindlela zokunciphisa izinqubo ezithile. Masikhumbule ukuthi ukukhula kwezibalo ngokushesha kubangela izimo ezimangalisayo esikhathini esizayo.
Kubalulekile ukwazi ukuthi isikweletu esinabahlinzeki-mpahla singagcinwa singakanani kanye nokwazi ezinye izindlela zokugcina ukuhamba nokuphuma kwemali enkampanini. Amanani aboniswa amafomula esilinganiso sezimali asiza kakhulu ekulawuleni nasekuphatheni izindawo ezithile.
Kungakho ukubaluleka kokwazi ukufunda amanani athile anikeza imiphumela yamafomula. Isibonelo, uma sinomphumela wesilinganiso esiphezulu kunesisekelo, lokhu kuyinkomba yenzuzo ephansi yezinsiza, kubonisa ukuba khona kwempahla engasetshenzisiwe yemisebenzi ethile.
Abaphathi kufanele bacabangele izici eziningi nemiphumela ukuze bafinyelele esiphethweni esihlobene nezinqumo okufanele bazithathe. Le miphumela kufanele futhi iqhathaniswe nezinye izindawo zokusebenza zenkampani.
