Turnover ratio: ifomula. ingeniso Asset ratio: yokubala ifomula

Iinkokeli yayo nayiphi na inkampani kunye zimali kunye ababolekisi banomdla yokusebenza inkampani. Ukuze uhlolo olupheleleyo iindlela ezahlukeneyo ezisetyenzisiweyo.

Kunyanzelekile ukuba bafunde umsebenzi inzuzo kunye noshishino. Ukuba iqela lokuqala ucinga ekuhlalutyeni ingeniso umnatha, okwesibini - ukusuka iinzuzo kwintengiso. Uphononongo lomsebenzi ishishini lwenziwa ngokusebenzisa inkqubo indicators. Omnye wabantu bokuqala ukufunda umlinganiselo turnover, ifomula oluthathela ingqalelo yonke impahla ye nkampani. Sihlole amabakala alo zesakhiwo. Uhlalutyo ezibandakanyekayo kunye noxanduva amanani. Oku kusenza siqonde indlela ngokukhawuleza inkampani yenza izibonelelo ezikhoyo imali, ibalwa ityala.

Ingcamango komjikelo reverse

asethi nengeniso ratio ye nkampani ivumela ukuba ukuqikelela izinga apho ikomkhulu lenkampani ipasisa umjikelo opheleleyo. Le nkampani, engumnini izibonelelo, sebenzisa ngenxa eyimveliso imveliso, inani layo kunye nenzuzo.

Ixesha apho iindlela umbutho ekhoyo bonke amanyathelo ekuthiwa kumjikelo umva. Okokuqala, izibonelelo similise iimveliso ugqibile. Ngoko ke uthunyelwa emarikeni. Abathengi bathenge impahla okanye iinkonzo, kwaye imali ibuyiswa emva entlanganweni.

I ngokukhawuleza umjikelo opheleleyo, kokukhona isixa-mali sengeniso efunyanwa ekuthengisweni yenkampani. Ngoko ke, oko unomdla ekukhawuleziseni ingeniso. Uhlalutyo msebenzi ishishini ikuvumela ukuba agxininise izithintelo. Ingeniso amafa ratio ifomula ethetha izinto zayo zokusebenza kwenza kube lula ukuba babele kakuhle nokusebenzisa nempahla.

Ithuba turnover

turnover ratio, indlela leyo ebonisa isiphumo yamanani uhlala hayi ulwazi ngokupheleleyo. ukukhula kwayo Dynamics lubonisa iintsingiselo elincumisayo mbutho. Kodwa eli nani akuthethi ukuveza ulwazi ngexesha komjikelo.

Ngoko ke, ezi zinto kwezi ntsuku. Umhlalutyi Kanjalo ukufumanisa ngqo ixesha ngayo. It ikuvumela ukuba ufumane ixabiso kangangoko ingumlingani. Abaphandi ukuqikelela umjikelo turnover-asethi ezisisigxina kwaye ngoku, akhawunti kuhlawulwa. Kodwa ke kufuna ingqalelo ekhethekileyo yi-asethi ezinokususwa kunye namatyala yangoku. Olu hlahlelo ibonakalisa kwinkqubo yenkampani yentsebenziswano kunye nabathengisi, inani layo kunye nenkxaso eziphathekayo umsebenzi yangoku.

Umjikelo Iindleko

Phephezela umdla omkhulu umhlaziyi kuhlalutyo ngoku asethi zangoku. Ngoko ke, ukuqikelela umlinganiselo turnover isicelo asethi zangoku, ogama fomula kuxoxwa kamva.

Ukuze ulwazi malunga neemeko eziphembelela kweli nani, umphathi-mali iya kuqwalasela ixesha macandelo umjikelo-asethi zangoku. ubude yabo (ngaphandle cash) ziya bubonke.

Ngoko ke ufumana imali eninzi isibonisi umjikelo. Kunokuba kunjalo ixesha elide, kokukhona izibonelelo zemali inkampani ithumela yasasazwa. Bandisa kuyo.

I ngokukhawuleza umjikelo anqabileyo, imali engakumbi ukhululekile kuwo kwegazi. Zinokuthi zisetyenziswe kakhulu ngokwakhayo.

Le ndlela yokubala jikelele

Ukubalwa 'ngumlingani ka amatyala ngoku okanye asethi liye ifomu jikelele. Oku kubangelwa intsebenzo ziyafana, leyo ethelekisa le okanye elo nqaku kwempahla okanye eyinkunzi. Ifomula yile ilandelayo:

Amadala yokubala base / Active (okanye passive).

turnover ratio, formula esiza kusetyenziswa iinkampani iinkonzo zemali, oko kuquka kuthathelwa ingqalelo avareji ixabiso yonyaka index. Utshintsho touted isihloko kuphela. Elingezantsi formula zikhethiwe kwakhona ngokuxhomekeke umlinganiselo lovavanyo.

Xa kuqwalaselwa akhawunti ezifunyanwayo, ukuqhubela phambili iintlawulo kubathengi of avareji ixabiso labo lonyaka nezithelekiswa iinzuzo evela kwintengiso. Ukuba zibalwa iqondo lokufakelwa efunyenweyo-mboleko kunye phambili kubanikezeli, iindleko eziqikelelwayo wenqwelwana limi. Yena inxaxheba kwakhona ekuqwalaseleni izalathi si zokunikwa nengeniso yempahla ugqibile, asebenze inkqubela.

Inventory turnover ratio, ifomula ongqamana le nkqubo ilapha ngasentla, ethatha njenge iindleko eziphathekayo kwisiseko.

iingxelo zemali

Ukuze ubone ukusebenza kwamashishini, kusetyenziswa iinkcukacha ingxelo zemali. Zifana aba bangamasebe ifomu №1 «Intsalela" kwaye kwinani - ifomu inombolo 2 "Inzuzo kunye Ilahleko". asethi nengeniso ratio kabani fomula kuxoxwa ngasentla, ngokweengxelo unalo fomu ilandelayo:

Sasibhalwe = c. 2110 (uForm 2) / s. 1600 imidiya. (Form 1).

Ukuze ubone izinga ingeniso nee-asethi zangoku, elingezantsi 1200 uthabathe umgca data eseleyo. Isalathisi egqiba ukujika-asethi ezisisigxina indlela odlulileyo isebenzisa i data ziboniswe kwiNqaku 1150 eseleyo.

Ngokubanzi, ukubalwa ingeniso zamatyala yangoku ngolu hlobo lulandelayo:

Kotp = c. 2110 (uForm 2) / s. 1300 iimeko- bume. (Form 1).

Ukuba bezimali kufuneka ukuqikelela isantya intshukumo of capital mboleko, imali esetyenziswa kwi indlela kunikwa. 1500 kunye c. 1400. Kuba ukubalwa ingeniso abanamatyala ityala wasebenzisa data. 1230 kunye noovimba - mali. 1210 kunye c. 1220.

stock

Ekwenzeni isitokhwe ukulinganisela eshukumayo ubuchule obufanelekileyo ngakumbi ukusebenzisa, ebonisa isiphumo ngeentsuku. Le yenye yeempawu ibalulekileyo ichaza inkonzo zemali. Stocks kufuneka kwanele ukuba umjikelo imveliso ubanjwa nakanjani ize ime. Kodwa izinto musa olunazo, "emkhenkceni" kwi-asethi zangoku kwi nkampani.

Inventory turnover ratio, ifomula ethe ingqalelo ngaphambili, ukujonga ixesha kwiintsuku:

Ts = amagalelo Material / Stocks (eendaba.) * 360.

Ukuba ixesha ingxelo kuthatha iqela elahlukileyo leentsuku, kuthathelwa ingqalelo ubude bayo. Ngokubanzi, kuba ukubala kwinani wasebenzisa Ingeniso. Kodwa xa kufikwa izabelo, ukuchaza intshukumo yabo ngenxa isixa iindleko eziphathekayo.

Ukuze nokwandisa kukhawuleziswe umjikelo rate, kuyimfuneko kukunciphisa isixa esitokisini "abafileyo" ezingenzelwanga bathenga sexesha ngalinye ezintsha zokusebenza.

Akhawunti ezifunyanwayo, impahla ezigqityiweyo

turnover ratio, ifomula ukubala leyo uphonononga asethi zangoku ezifana akhawunti ezifunyenweyo wayigqiba impahla, naye umdla abahlaziyi. Ukuba bandisa isixa semali, yona iba nefuthe elibi umsebenzi yenkampani kwezi zinto kwiphepha lomncono. Ukuba Uhlalutyo ixhomekeke elide kakhulu ixesha kwamatyala turnover efunyenweyo, kuyimfuneko ukutshintsha inkqubo zokuhlala kunye nabathengi.

Mhlawumbi siye ukuhla, uhlobo intlawulo ikheshi. Njengoko kumiselwe yi-mali amatyala angahlawulwayo.

Ukuba inkampani oluhlala isixa esikhulu impahla wayigqiba kwaye umsebenzi inkqubela iyaphononongwa inkqubo yokwazisa, izixhobo maxesha.

asethi zangoku

Ixesha maxesha lwezinto balance sheet turnover kwakhiwa. Oku kwenza kube lula ukuba ukuvavanya ukusebenza sempahla yenkampani. Ngokubanzi, izixhobo yemobile nkampani ivumela ku dyondza umlinganiselo yokusebenza capital turnover (ifomula kwakunikelwa ngaphambili).

Height ixesha Umjikelo eninzi iba nefuthe elibi eziliqela nakwezinye iimo ezalathayo. Kwandisa iyonke Ratio ngoxa kuncitshiswa ixabiso layo epheleleyo. Oku kunciphisa imbuyekezo kwi equity. Kulo mzekelo, yonke inkqubo yamanyathelo eyenzelwe ukwandisa isakhiwo asethi yenkampani.

namatyala amele ukuhlawulwa

Abahlaziyi cinga nje kuphela umyinge lombutho kumjikelo propati. Kwakhona uphando iqondo lokufakelwa eyinkunzi (ifomula yaxoxwa ngaphambili). Le ndlela ibonisa ukuba amaxesha amaninzi kwithuba yokusebenza ye nkampani ibalwa nababolekisi for nezibophelelo zawo.

Ngako oko, kuba ukubala athathele ingqalelo le ityala ngoku. Amaninzi kule nkampani, eye isixa esikhulu akhawunti Efunyenweyo kugqitywa isixa esikhulu liabilities yangoku. Oku kuthambekela negative. Lo mbutho limited ukukwazi ukufumana inkunzi kwetyala, ukuba bafumane izinto ukwenziwa kwezibonelelo ematyaleni. Ukukhulisa isakhiwo asethi, amatyala unako ukuphucula intsebenzo.

ukusebenza kwezomnotho

Indawo okhethekileyo kuhlalutyo lwezimali kunye nezoqoqosho ratio turnover kuhlala. Formula kwi balance ukuvumela ukuba afumane uphuhliso imiqobo. uhlolo lomgangatho msebenzi zoshishino kwenza kube lula ukufumanisa kakuhle kangakanani na inkampani uqhuba ishishini layo.

Zonke Iimpawu ezifunyenweyo kuhlalutyo wasikhangela izikhombisi kuthelekiswa ngawona efanayo okhuphisana. Ukuba ratio turnover, ifomula okuvumela ukuvavanya eseleyo isakhiwo lifinyele, nokukhawulezisa ixesha umjikelo. Umbutho e iimarike efanayo ixesha landayo, kubonakala abaniki rhoqo kunye nabathengi. Lo mgaqo-nkqubo ofanelekileyo yorhwebo yenkampani.

Ukukhawulezisa ixesha turnover ithetha ukwanda ngaxeshanye xa imbuyekezo kubulungisa. inkampani impahla yakhe isebenzisa ngempumelelo. Ngoko ke, le yokusebenza nkqubo ngokuyimfuneko kuhlalutywa inkonzo kwiziko lemali.