Ukungavumelani kwe amatyala

Kwamatyala ibonisa indlela inkampani iyakwazi ukwenza transfer kwangethuba asethi sibe yimali angayifumana kwangoko. Ngamanye amazwi, amatyala na isantya ngokuthengiswa kweempahla kwexabiso lemarike lwamashishini kwempahla okanye ubuchule imali.

Iimpahla ezi engamanzi kakhulu kwi (investment elifutshane elide zemali izibonelelo kunye funds), ukusetyenziswa ngokukhawuleza (kufunyanwa engxamisekileyo), enze kade-ihamba (akhawunti ezifunyenweyo ngaphezu kweenyanga ezili-12 kunye nezinye ii-asethi ezikhoyo), kunye illiquid (non-current). Udidi lwee-asethi sagqitywa isekelwe into ebonisa indlela ngokukhawuleza nangokulula impahla, ungenza kufumana imbuyekezo epheleleyo.

Ukubekwa amatyala lenkampani kubandakanya ukusetyenziswa kwengqiqo ezifana ratio amatyala. Xa kubalwa isebenzisa eziliqela izinto. okuza amatyala azo ibonisa indlela ngokukhawuleza imfuduka nako ukuphumeza inxalenye ethile yalo propati ukuze uhlawule ityala elifutshane.

Kwamatyala ratio (current) kungabalelwa njenge umlinganiselo impahla yokusebenza namatyala yangoku. Phantsi asethi isebenza kufuneka ziqondwe isixa-asethi zangoku xa kutsalwa ezifunyanwayo kwakhe ixesha elide, okt olunjalo apho iintlawulo kuya kuba yimfuneko ukuba konyaka ngaphambi kwe-1. Le ratio amatyala kubonisa ubuchule yenkampani ukubabuyekeza yayo amatyala zexesha elifutshane, ukuba ziphunyezwe asethi zangoku. umlinganiselo ngoku kufuneka lilingane okanye ngaphezulu ixabiso standard 2.

ratio Quick ichaza umlinganiselo asethi yolwelo namatyala elifutshane elide azithathele yinkampani. Kulo mzekelo, impahla lulwelo kakhulu kufuneka iqondwe njengoko cash on hand inkampani, kwakunye akhawunti yebhanki okanye lutyalo-mali lwexeshana mali. Kwakhona iquka ezifunyanwayo engxamisekileyo. Le ratio kufuneka ilingana no okanye inkulu ngaphezu ixabiso olusezantsi 1. Le Ratio yenza kube amathuba lweshishini icace inkalo ukubala kwamatyala elifutshane xa kuthe ubunzima ekuphumezeni imveliso ogqityiweyo. Ukubalwa umlinganiselo amatyala - umsebenzi olungundoqo ukuqonda imeko kwishishini.

Enye into ke amatyala ale ingumlingani epheleleyo. Babalwa umlinganiselo kwemali kutyalo-mali lwexesha elifutshane kunye namatyala elifutshane elide. Standards le meko sisalathiso ka-0.2. Yena into esibonisa indlela amashishini inkalo ukubala yezibophelelo ekhoyo, ngaphandle kokusebenzisa intengiso yeziqhamo kunye nokuqokelelwa kwamatyala. Imiba ngaphezulu zenza kube lula ukucinga ukuba, ukuya kufikelela amatyala yenkampani. Xa kunjalo, ukuba okuza luphawulwa yokusebenza, asezantsi kakhulu kunokuba olumisiweyo, kuthiwa ukuba inkampani ayikho nako ukuhlala ngexesha namatyala ayo ngoku, nto leyo ithetha ukuba iphawulwa basengozini enkulu yemali ngemali. Ukuba amaxabiso lomlingani ngaphezulu kakhulu imigangatho yentsebenzo - lweshishini ezingenangqondo zabelwe imali.

Ngenxa yoko, Ratio ngalinye kufuneka yenzelwe kakuhle kwaye ukuhlangabezana nezalathi regulatory - kulo mzekelo, inkampani isebenza ngendlela elungeleleneyo, akunakho ukuyibuyisa izibophelelo zayo abatyalwayo kwaye imilinganiselo swi nikuyeke ukusongela kuye. Kungenjalo kuyimfuneko ukuba athathe amanyathelo engxamisekileyo ukuzinzisa le meko.