The katundu kwambiri madzi a kampani

Mkhalidwe wachuma wa aliyense kampani Akuti solvency chiŵerengero ndi liquidity. Iwo amauza akatswiri-chuma, kutha kwa kanthawi kochepa kampani kubweza udindo zake zonse ndi ngongole.

Ofunika liquidity ndi luso la bungwe mu nthawi yachangu zotheka kubisa ngongole kwa ndalama anabwereka ndi chilungamo. chiwerengerochi amachita monga mtundu wa chitsimikizo ndalama bata. Tisonyeza zimenezo mwa mlingo wa chitetezo kapena M'malo mwake, unsecured magwero yaitali chuma. Chinthu chochititsa chidwi kwambiri kwa liquidity a ogwira ntchito ndi owonjezera mtengo wa katundu pa ngongole kwa kanthawi kochepa. Kwakukulu kusiyana, khola ndalama udindo wa kampani.

The chuma ambiri madzi yodziwika ndi mlingo mkulu wa kutembenuka mu ndalama. zachuma awa amatchedwa A1. Zinkanenedwa pokamba za yochepa malonda ndalama ndi ndalama nkhani bungwe la.

Gulu lotsatira - A2. Iwo ali nawo receivables.

A3 - akuyendera pang'onopang'ono. Mu pepala bwino, iwo akuzindikiridwa monga "ndalama Long-akuti" ndi "chuma Current".

A4 - anagulitsa kovuta. "Non-panopa katundu" akutanthauza izo.

Ngongole amagwiritsidwa ogaŵikana mitundu zinayi malingana ndi changu cha kubweranso.

P1 - mungadzakumane kwambiri yochepa. Zikuphatikizapo nkhani sonyezani ndi ngongole yochepa.

Ndi P2 gulu monga "ngongole" ndi mbali ya nkhani yakuti "ngongole Short-akuti".

Wautali alipire pa P3. ngongole izi Udindo ngongole yaitali ndalama zina yobwereka.

Pali nkhani "Capital ndi nkhokwe" mu pepala bwino. Adzaupereka kwa gulu "ngongole nthawi zonse" - P4.

Analysis wa liquidity ndi solvency zikuphatikizapo kufanana kwa chuma ndi ngongole. Ngati kampani ali m'khola malo chuma, ndi zambiri mu mzere ndi zinthu zotsatirazi: A4≤P4; A3≥P3; A2≥P2; A1≥P1. Ngati kumene chuma kwambiri madzi kuposa ngongole P1, kampani akhoza kwa kanthawi kochepa kubweza udindo yochepa. Pamene iwo kulemekeza A3≥P3 zinthu; A2≥P2, bungwe ali wabwino bata ndalama. A4≤P4 lochitira limanena kuti kampani ali ndi lalikulu mwini ntchito likulu. Ngati zinthu zonsezi tanthauzo anyamata, ndi liquidity bwino ndi wosiyana kwambiri ndi mtheradi.

N'zotheka kuti mitundu ina ya chuma kuposa kuchepetsa kusowa anzawo, koma kudziwa kuti nthawi kuwasandutsa ndalama zingatenge yaitali. Mwachitsanzo, chuma ambiri opatsa m'malo ndi ena, popeza - njira yachangu kulipira udindo ndi counterparties lapansi.

Pa kuwunika, pali mawerengedwe a boma kampani angapo zizindikiro. The akuluakulu izi:

1) liquidity koyefishienti panopa. Calculated ngati quotient wa chuma panopa ndi ngongole panopa.

2) mtheradi liquidity chiŵerengero. Izi chiŵerengero cha ndalama kwa ngongole panopa.

3) koyefishienti wa liquidity mwamsanga. Izi ndi chuma ambiri madzi kugawidwa ndi ngongole panopa.

Mlingo wa bata ndalama, mwachitsanzo solvency ndi liquidity wa kampani, ndi zothandiza kudziwa pafupifupi kampani. Mwachitsanzo, banki sudzapereka bungwe ngongole mpaka kufikira bwinobwino kusanthula moyenera ndi zikalata zina mlandu. Ngati msilikali zachuma ndi kukhutira kuti bungwe amatha kenako mokwanira okha kubwerera ku thamo, komanso kupereka chidwi pa izo, ndiye adzalandira zofunika kuchuluka kwa ndalama.

Komanso kuona kusintha solvency ndi liquidity ayenera kukhala zachuma kapena woyang'anira kumalo a ntchito, ndi kuti afotokoze zotsatira kwa eni.