Ifomula: sizilungiselela ratio. Ukubala. ratio Ukuzilungiselela - ifomula sokulinganisela

Ukuvavanya ukusebenza yenkokheli nkqubo yolawulo yenkampani uyasebenza iindlela ezininzi. Enye yazo inkcazelo ngokulinganayo uzinzo kwezemali. Le nkcazelo nomdla kwindlela abaqali imali zenkampani. Kutheni kubaluleke kangaka abahlaziyi zemali. Enye element thaca ubuchule iqhosha ikhonza ifomula. Lizithemba ratio iza kuhlola isakhiwo lomncono nokuphucula kuyo kwixesha elizayo. Oku uhlobo iluncedo kakhulu uhlalutyo. Formula sixhomekeke zemali ezininzi zophengululo Western isicelo. Xa Uvavanyo yomsebenzi yokusebenza yenkampani yenye yeempawu ezibalulekileyo.

Overview

zezoqoqosho Western ebizwa kwisalathiso Debt Ratio, nolubonise ifomula ilandelayo. ratio yayo lizilungiselela lusetyenziswa ukuvavanya isakhiwo lomncono yenkampani ngokwe lonikezelo kwalo ukuboleka. Kwilizwe lethu, endaweni yokujonga izinga ukuxhomekeka zemali kwi balance kakhulu ukuba ukusebenzisa ifomula lokuzimela. Loo nto uhlolo imithombo lwesakhiwo eyinkunzi imveliso ngokwemiqathango ukuba imali yalo.

Nangona kunjalo, ngokusebenzisa indlela yokubala nokuxhomekeka mali lomlingani, kunokwenzeka ukuba ivavanye liabilities ngasemva. Esi salathisi kubalulekile kubatyali-mali yaye ibonisa yokuhlawula amatyala yenkampani. Ngokusekelwe kwezi data, ababolekisi wenze isigqibo malunga awushiye-mboleko. Ngoko ke, ukuvelisa izifundo isakhiwo eyinkunzi lweshishini, kufuneka enze uvavanyo malunga nemiba kunye imali ebolekiweyo mali.

capital ababolekisi

Ikomkhulu waboleka lweshishini sisixa neemfanelo zayo zexesha elide elifutshane elide amatyala. Le mithombo ezimbini ubutyala Inqaku ziphakishe ukubala ukungavumelani kwe ukuxhomekeka zemali. phezu intsalela ifomyula ngaphandle ekubaleni amanqaku ezifana "ingeniso wabalibazisa" kunye "Amalungiselelo liabilities '. Formula sixhomekeke zemali lomlingani ubalo lwenziwa ngenxa lokunika ingxelo ngaphandle ingeniso elizayo okanye ukunciphisa inali.

imali ebolekiweyo kunye nokuncipha kwamanani abo kubume lomncono kwandisa uzinzo nkampani. Kodwa njengoko amava kwabavelisi Western, kufuneka isetyenziswe ngoku ukwandisa inzuzo.

yokubala ifomula

Lizithemba ratio, ifomula apho imali ibalwa kuba ixesha yokusebenza ngolu hlobo lulandelayo ngendlela jikelele.

Xavier. = Ekubolekiswe capital / impahla

Eyinkunzi ukufumana imithombo ngemali, leyo ebandakanyeka amabango ratio ngokuxhomekeke inkampani, ukuvelisa izibalo ezinje:

ZK = + amatyala Long-term amatyala zexesha elifutshane - deferred ingeniso - Amalungiselelo iindleko elizayo.

Oku kwenza uxhomekeko opredlit ixesha elide deyatelnostiosti kwiinkampani evela kwimithombo ihlawulwe imali eyinkunzi.

Olubalo Ifomula ukulinganisela

Le mithombo zemali ngokuxhomekeka kwimali, nto leyo ubalo ifomula olwalubekwe ngentla, umiselwa usebenzisa jeli 1 ingxelo accounting. ezinjalo line balance omtsha kufuneka isetyenziselwe imveliso yobalo:

Xavier. = (1400 + 1500 - .. 1530 -. 1540.) / Sec. 1700.

Le ifomyula ukuxhomekeka yemali kumgca lomncono eyona-2011. Kwamathuba ukuba eziboniswe ekuqaleni kule kota, kuya kuba ezifanelekileyo nezinye izinto okotshiweyo ukuxhomekeka factor zemali.

ixabiso Standard

Lizithemba ratio, nto leyo ifomula ubalo sele kukhe kwatshiwo ngentla apha, kufuneka kuthelekiswa nexabiso eqhelekileyo. Kule ncwadi kwezoqoqosho, ababhali abaninzi esalathisa ixabiso layo lingaphantsi kwe-0.7. Nangona kunjalo, i-Ofisi yoMphathiswa woPhuhliso yeNgingqi Russian Federation Order 173 yomhla we-Aprili 17, 2010 ulawula umgangatho ngaphantsi kwe 0.8. Kungenjalo, le nkampani kubonwa exhomekeke eyinkunzi elibolekiweyo.

Kwakhona khumbula ukuba ukungazihloneli kakhulu ixabiso le index ibonisa ukuba inkampani aphoswe ithuba ukwandisa imihlaba imisebenzi yayo. Emva uyaboleka uvelisa inzuzo enkulu. Kufuneka kuqatshelwe ukuba umlinganiselo eqhinga, ifomula ngayo intsalela imigca kuye kwaxoxwa ngazo ngokweenkcukacha ngasentla, kufuneka ithathele ingqalelo umbutho othile icandelo leshishini.

Uhlalutyo Complex

Ukuze ngokufanelekileyo ukuhlola uzinzo kwezemali kwishishini, kuyimfuneko, kuxhomekeke umlinganiselo Ukuhlawulwa kwetyala kubhekwa ndawonye. Ukuze wenze oku, ukubala izalathi si zokunikwa ukuzimela eqhinga. Ke intsimi efanayo wezifundo, kodwa ujonge kwinkalo eyahlukileyo kwindlela yokusebenza ivumela nganye ifomula yabo. ratio Ukuzilungiselela - umva ingqiqo kwenkcazelo lokuzimela. Esi salathisi isebenzisa umlinganiselo equity-asethi zizonke imithombo. 'Ngumlingani ka wokukhuthaza mali iya kuvumela ukubala umlinganiselo elilelona zemithombo kwisixando sokwenziwa.

Umzekelo yokubala

Ukufundisisa kwi yokubala ebalwe ratio leverage kufuneka kulungiswe ekuhambeni kwexesha. Ngokomzekelo, ekuqaleni nasekugqibeleni kwexesha. Zicingele amatyala ixesha elide sehlile 20 486 ukuya ku-20 009 yezigidi engange. Kwangaxeshanye, amatyala elifutshane yenkampani nam ndaba ezincinane kunye 10.347 pakani 5,749 billion. Reserves iindleko elizayo yaba, ngokulandelelana, 0.1 no 0,13 miliyoni engange. ekuqaleni nasekugqibeleni kwexesha. utshintsho kwemali eseleyo ekufanele ihlawulwe yonke ngasentla lihlile ukusuka 81 717 ukuya 77 050 000 000 engange.

Le kubalwa ngolu hlobo lulandelayo:

KZav.1 = (20 486 + 10 347 - 0.1) / 81 717 = 0.37.

KZav.2 = (20 009 + 5749 - 0,13) / 77 050 = 0,33.

Oku kunokwenziwa isigqibo sokuba kunyaka ngokutsha, inkampani kwanciphisa inani liabilities ixesha elide elifutshane elide kwisakhiwo itotali kwiphepha lomncono. Oku kunciphisa sixa-asethi zizonke. Noko ke, oku yaba amandla entle, ratio • Lungelelanisa t. To. Wancipha kwisithuba esiphantsi kovavanyo. Ubume zamatyala ngenxa yotshintsho idweliswe ngcono. Ngexesha lonke kwizalathisi ixesha phando laba phakathi eqhelekileyo. Uthetha malunga uzinzo lwemali into yophando.

Indlela yokumisela uzinzo kwishishini, evumela ukuba uhlolisise indlela, akumgangatho umlinganiselo kunokusinceda ukuba bafikelele kwisigqibo malunga awushiye ukuzisa ikomkhulu inkampani ebolekiweyo. Emva isifundo zabafaki, uze uthelekise ukusebenza kunye nemimiselo iya kuba nzima ukuqonda ngokuvisisana lomncono namatyala isakhiwo, kwakunye nokuphuhlisa isicwangciso sokuphucula kuyo kwixesha elizayo. Kwi oku kuxhomekeke ithuba yokufumana inzuzo enkulu inkampani, ngokunjalo rating wayo phakathi shishino.