Mlingo ayambe solvency: chilinganizo ndi chitsanzo mawerengedwe

Solvency ndi chimodzi mwa zizindikiro ntchito kiyi wa kampani. Amasonyeza mphamvu kampani kuphimba udindo wake.

kuwunikira

Monga gwero la mauthenga kusanthula solvency bwino pepala mutuluka. Chimodzi mwa zolinga zikuluzikulu ndi kuonanso katundu wa kampani, ngongole ndi chilungamo ma sheya hoda. Kudziwa magawo izi ndi zofunikira kudziwa kapangidwe ka chuma ndi mangawa a kampani, kukhazikitsa mlingo wa bwino pepala liquidity. Komanso, ayenera kugwira mawerengedwe ndi ziyenera a magawanidwe a solvency ndi zopezera chuma. Avereji ya kampani chikhalidwe ndalama amakhala ndi mlingo wabwino wa mphamvu kubweza ngongole zimenezi. Pa malo osagwira anati otsika koyefishienti zakukonzanso solvency. Akadakwanitsira amaona losatheka ndi olimba ali zilipo kulumikiza ndalama malipiro a mangawa. Koma kampani tingakhale zosungunulira, ngakhale n'zotheka kuzindikira chuma wobwezera ngongole. Pankhaniyi, ndalama akhoza kukhala kupezeka pa kampaniyo.

Ubwino Solvency kuchira koyefishienti

Malinga ndi Chilamulo Federal "Pa bankirapuse", pansi pa insolvency a ogwira ntchito ayenera kumvetsa tanthauzo la ngongole kapena bwalo anazindikira kulephera kwathunthu akwaniritsa zofunikira za angongole, kapena kulipira malipiro chofunika. Isanafike kukhazikitsidwa kwa masiku izi malamulo anachita ndondomeko ina kuzindikira kampani zinatha. Kuti kuonedwa kuti kampani anakhala insolvent, kunali koyenera kuwerengera:

1. Koyefishienti kukonzanso solvency.
2. Mulingo okwana liquidity.
3. Factor kokhala likulu lawo ntchito.

Liquidity ndi khalidwe la chuma cha kampani, amene anatsimikiza ndi kuthekera awo kukhazikitsa kwa kanthawi kochepa mtengo msika. Kuchira mlingo wa solvency wa kampani amachita ngati chuma, chizindikiro zachuma amene akuganizira luso kampani kulowa siteji ya mulingo woyenera liquidity miyezi isanu ndi umodzi pa nthawi ya tsiku bwino pepala.

gulu la chuma

kulekana zachokera pa muyeso wa liquidity. Chuma akhoza kukhala mkulu, ang'ono ndi illiquid. Kukwera wolemekezeka:

1. Yosatha kumanga malo, nyumba, nyumba, zipangizo, makina.
2. Voliyumu ya m'matangadza chofunika ndi katundu malo.
3. Omwe magawo kapena sheya wokwatibwa ndi boma.
4. Ndalama ku banki.

mlingo ayambe solvency: chilinganizo

Kufotokozera za chizindikiro alipo mu malo methodological amene amasankha woyesa zinthu zakuthupi ndi boma osauka a muyezo pepala ake. Chikalatacho kufotokoza aone kuti pali imene kupeza ayambe chiŵerengero cha solvency. Ndondomeko ili: sq = (K1F + 6 / T (K1F - K1N)) / 2.

The aone kuti pali ntchito ndi liquidity chiŵerengero wa kampani ndi mfundo zake:

• chithunzi chenicheni mlingo wa liquidity (kumapeto) - K1F;
• koyamba koyefishienti - K1N;
• index malinga ponseponse - K1norm = 2;
• nthawi kubwezeretsa solvency - 6 (m'mwezi.);
• malipoti nthawi (masamu mu miyezi.) - T.

Chifukwa zolondola akhoza analandira kwa zaka 4 kapena kuposa. Malinga ndi chuma, ndi solvency koyefishienti zakukonzanso si chizindikiro yekha kutsata.

Kuvomerezeka osagwira bwino kapangidwe

Pa kuwunika, kuti ankaona kuti ogwira insolvent, aliyense wa zinthu zotsatirazi likwaniritsidwe:

• liquidity chiŵerengero ndi mapeto a malipoti nthawi zosakwana 2.
• mmene ndalama zawo pa tsiku bwino pepala ndi zosakwana 0,1.

Taganizirani mmene koyefishienti zakukonzanso kungakhale solvency.

Mwachitsanzo

Pa chizindikiro watha chaka liquidity pa chiyambi cha nthawi anakwana 0,97 ndi mapeto a - 1,18. Kugwiritsa ntchito njira pamwamba, tikhoza kupeza: AP = 6/12 + 1.18 (1.18 - 0.97) = 0.3528.

Ngati kuwerengetsera analandira index amkulira 1, kenako tikhoza kunena kuti olimba ali ndi mwayi kukwaniritsa chikhalidwe mulingo woyenera ndalama pa miyezi isanu ndi umodzi yotsatira. Ngati kubwezeretsa solvency chiŵerengero cha n'komwe, motero, mu miyezi sikisi lotsatira, kampani sangathe kukwaniritsa zofunika bata zachuma.

kuneneratu

Kuchepetsa chinthu / imfa solvency kuti anali mmodzi wa makampani ndi kiyi kuwunika mayendetsedwe. zolozerazi kulola kukonzekera ntchito zachuma komanso kwa nthawi zina. Kuchira mlingo wa solvency limachititsa kugawira ankayendetsa ndi ndalama kwa miyezi isanu ndi umodzi kuti potulukira wa kampani ku mavutowo. Komabe, zikatero zikhoza kupewedwa. Kuti tichite zimenezi, kuwerengera Mwina chithunzi cha kuwonongeka Current kampani miyezi itatu yotsatira malipoti tsiku: Kup = [K1f + 3 / T (K1f - K1n)] / K1norm.

Pakuti miyeso yolinganizira, amene poyerekeza ndi kuchira mlingo / imfa solvency anachokera unit. Ngati index amkulira 1 mu mawerengedwe a Mwina kuwonongeka zinthu zachuma, zikutanthauza kuti kampani ali ndi mwayi osataya liquidity awo. Choncho ngati mtengo ndi zosakwana 1, kampani angakhale insolvent pa miyezi itatu yotsatira.

Tingamudziwe bankirapuse zabodza

Pakali pano, pali zingapo dongosolo osiyana a kuwunika. Pamene kusanthula si anakhazikitsa lokha osamveka, ndi kuziulula zizindikiro za bankirapuse achinyengo. Iwo akuyimira kuti kampani ali ndi luso lenileni kubweza udindo ndalamawo zonse pa tsiku la kuzipeleka kwa ntchito kuzindikira za zinatha ake. Chizindikiritso cha makhalidwe amenewa ikuchitika pamene kukhazikitsa luso kubweza ngongoleyo chuma ndi kukula ubwenzi wawo ndi kukula kwa ngongole ndi yochepa. Pamene kuwerengetsera sakuikidwamo mowa ndalama, ndi zasungidwa akubwera ndi nkhokwe ya ndalama ndi zofunika. Atachita kuwerengetsera zofunika tingaphunzire:

• Ngati mlingo wa chitetezo ndi wofanana kapena kuposa 1, ndiye pali umboni wa bankirapuse achinyengo.
• Ngati mtengo ndi zosakwana umodzi, ndiye moyenera, kulephera kwenikweni.

Poona ntchito zachuma komanso ya kampani

njirayi kumafuna magawo awiri:

• Ife kuwerengetsa zizindikiro pofikira mphamvu kampani kubwezera mukukwaniritsa zimene zinachitika pa kuyenderako.
• Kusanthula zinthu zoletsedwa zomwe zinatipangitsa mfundo kusintha.

Indicators zimene zimasonyeza mlingo wa ngongole ngongole kwa wokongoza, zotsatirazi:

• Kupereka ntchito ngongole likulu.
• Voliyumu ya chuma ukonde.
• Kapezekedwe ka chuma onse mangawa.

Kuphunzira ntchito zachuma komanso ya kampani kumaphatikizapo kuphunzira mphamvu ya zizindikiro zimenezi pa mayeso. Pankhani ya gawo loyamba la ndondomeko, chidwi kuwonongeka mlingo wa akatswiri ngongole chitetezo atuluka kudziwa mavuto wotuluka kwa nthawi mwachindunji. Kodi n'komwe za mgwirizano, amene zingakhudzire kusintha mitengo.