Indlela ngqo nengxelo- ngohlahlelo cash flow. Management Cash Flow

uphuhliso lwamashishini ngempumelelo kufuna abanini nkampani kunye nolawulo zawo zolawulo ezinkulu yenkampani olusebenzayo. Ukwenzela ukuba abantu abanomdla ukuvavanya indlela ukuphunyezwa intsulungeko, ukuze Ingabizwa iindlela uhlalutyo lokungena nokuphuma kwemali, lokuhamba oluqhutywa entlanganweni. Yintoni Okukodwa wabo? Yeyiphi kwezi ndlela ezifanelekileyo kunganxulunyaniswa kakhulu eqhelekileyo?

Kutheni imfuneko yokuba uhlalutyo cash flow?

ulawulo flow Imali njengoko izibonisi ezingundoqo zemali umsebenzi wayo. Ukwenzela ukulawula kubo ngokufanelekileyo, abaphathi kufuneka babe nolwazi malunga bubungakanani, ubume kunye nemisebenzi yezoqoqosho-sikhokelo apho kwimali eyinkunzi.

Enye i sixhobo kakhulu lula kwaye ethandwa ngayo ungafumana ulwazi efanayo kucingelwa ukuba ukuyilwa ingxelo yohlalutyo, nto leyo ibonakalisa indlela apho imibutho ihamba nokuphuma kwemali. Olu xwebhu kunokuba luncedo abaphathi, abatyali, amatyala kunye nabanye abachaphazelekayo kwimpumelelo kumaqumrhu zoshishino.

Yintoni ingxelo intshukumo kwemali?

Ingxelo cash flow Analytical ikuvumela ukuba ukuhlola:

• ke, ngenxa Yeyiphi imithombo senziwa elikomkhulu bombutho;
• indlela wachitha imali lenkampani;
• Le ingaba inkampani uyakwazi ukugcina inzuzo efunekayo ishishini, eyaneleyo ukuhlangabezana nezibophelelo;
• nokuba eyiyo ixabiso kunye nokungena nokuphuma kwemali nesakhiwo isekelwe phezu yemisebenzi enxulumene nophuhliso lwamashishini.

Ingxelo Uhlalutyo ehambelana ukuvavanya ukusebenza kolawulo ishishini lilonke, ukuze kuchongwe amandla kunye nobuthathaka nolawulo lwemveliso izibonelelo benkampani.

imithombo kujongwa isekelwe amaxwebhu kwiingxelo zemali ezifana balance sheet, iingxelo zemali nenzuzo kunye nelahleko. Kodwa kaninzi ezinxulumene ne-nkqubo yokunikwa kwengxelo kwengxelo okuhlalutya kwi cash flow, ngokuba nabaphathi sifake idatha njongo, ku vangama ka oluqhutywa ngaphandle kokuba ebotshelelwe eziphambili ngokubaluleka asakhulayo inkqubo nkqubo yokwakha.

iindlela analysis flow capital

Kukho 3 iindlela ezisisiseko izixhobo Uhlalutyo lwezimali ukuze kwenziwe ingxelo, esifunde ngazo ezichaphazela lokungentla - ngqo, ngokungathanga ngqo kunye ingumlingani. Kukho eziliqela iimpawu abayisebenzisayo.

Ukuze libhale ingxelo intshukumo lwenkunzi, abaphathi badla zithelekiswa iindlela-2 - ngqo nengxelo-ntetho. Indlela Uhlalutyo cash flow ezimbini ezikhethiweyo kangangoko ukuba umbutho othile, kufuneka zikhethwe ngokusekelwe kwizinto ezininzi. Maxa wambi - intw yi indlela inomlingani.

Cinga ngokweenkcukacha ezininzi nkcukacha nganye iindlela.

Indlela ngqo analysis of capital: ulwazi ngokubanzi

Loo ndlela, ekuthiwa sesithe Tye, uthathwa ukuba bayinto ezinobunzima. Inyaniso yokuba bekumele ukuba ucinge intshukumo ye data eyinkunzi enxulumene nemisebenzi yokusebenza, esifuna ukufikelela inani elikhulu lwamaxwebhu accounting. indlela ngqo ngohlahlelo cash flow nayo ifuna elubala kwingxelo iintlobo eziphambili yengeniso mali akhawunti yenkampani, ngokunjalo neendleko evela kwi-sikhokelo imodeli ishishini.

Izinto eziluncedo iphambili yale ndlela zezi zilandelayo:

• kuba kuvumela abaphathi ukuba ukubonisa ukuba, ngenxa Yeyiphi imithombo ukhandwa capital kwaye luchithwe njani na;
• kukuvumela ukuba ukujonga bezimali ze inqanaba umbutho nokwanela imali ngokuqinileyo, ngokwemiqathango yokwenza iintlawulo noxanduva yangoku;
• indlela ekuthethwa uqobo yaphunyezwa unxulumano kunye iseti-up lungeniselo kunye nenkcitho, okuvumela ukunika uvavanyo kwinjongo ukusebenza kwalo;
• kukuvumela ukuba ukumisela ubudlelwane yentengiso kunye nengeniso kangangexesha elithile.

Elinye ekusebenziseni indlela ngqo uhlalutyo flow eyinkunzi kungaba ukusebenzisa indlela ngqo. Ziziphi iimpawu zayo kakhulu eziphawulekayo?

Indlela ngqo ngohlahlelo of capital: ulwazi ngokubanzi

Indlela ngqo ngohlahlelo cash flow yenkampani luphawulwa yokuba xa sithabathela iingeniso akhawunti okanye ilahleko umbutho kuyalungiswa zisekelwe kwingeniso ifumaneke abaphathi ulwazi malunga kwintengiselwano yemali, kwakunye notshintsho okuluphawu ukujika eyinkunzi.

indlela ebheka ikuvumela ukuba:

• ukufumana indlela apho iziphumo umsebenzi uqoqosho ngokuqinileyo kwicala elinye ezichaphazela intsebenzo kwenye indawo imveliso;
• ukumisela ubudlelwane phakathi amanyathelo yengeniso net kunye uhlengahlengiso kubume eyinkunzi yokusebenza yenkampani kwisithuba yothuba elithile.

Ngenxa yoko, eziluncedo nezingeloncedo linendlela zombini ngqo nengxelo-ntetho ngohlahlelo cash flow. Ukhetho Indlela ixhomekeke ubukhulu becala ekufumanekeni ulwazi oluyimfuneko ukuze kuhlowe isakhiwo kunye nentshukumo kwenkunzi. Ukuba, umzekelo, iinkcukacha malunga imisebenzi ezikhoyo, ngoko baqonde indlela ngqo kuyingxaki kule meko isetyenziswa indlela ngqo. Kodwa ukuba uyakwazi ukungena kwi idata kuyimfuneko kuqala kungaba ngempela indlela yokuqala. Yeyiphi kwezi ndlela kangangoko, ungagqiba abaphathi abanobuchule, kuthathelwa ingqalelo iingxaki zolawulo, iminqweno abatyali-mali kunye iingcebiso zeengcali.

Ngoku sifunda ngendlela apho indlela ngqo nengxelo-ntetho ngohlahlelo cash flow zisetyenziswe practice.

Indlela ngqo ngohlahlelo flow eyinkunzi: zokusebenza practice

Amaninzi, isicelo ngayo le ndlela kwenziwa ngokusebenzisa ulwazi ebhalwe balance sheet benkampani, ngokunjalo kwi akhawunti yenzuzo kunye nokuncipha. Kulo mzekelo, ubulunga scheme asasazwa apho ingqalelo imiba efana:

• yokuthengisa net;
• Dynamics akhawunti ezifunyenweyo kunye namatyala amele ukuhlawulwa;
• ntuthuko esihlawulwa iikontraki;
• Intlawulo yempahla kunye neenkonzo ngabathengi;
• ebiziwe iimveliso ezithengiswa okanye eyenziwayo kunye neenkonzo;
• Dynamics yokusungula;
• utshintsho zalathisi eziphawula iindleko ohlawulelwa;
• engundoqo imveliso kunye neendleko zolawulo ;
• Dynamics izibophelelo eqinile;
• iindleko ezinxulumene ababoneleli ngenkonzo nentlawulo, intlawulo kwimivuzo yabaqeshwa, ukutshintshwa inzala kwimali-mboleko;
• okuhambisa reserves ethunyelwa iintlawulo;
• ixabiso kwengeniso non-yokusebenza;
• Dynamics amatyala kunye phambili kwisikhokelo kweentlawulo irhafu;
• umrholo yokutshintshelwa le mali;
• izinga lokuhamba Capital ephuma kwimisebenzi eyenziwayo.

Award-wesiphaluka, kuhlalutywa apho kwemali zemali, ivumela uqikelelo oluthembekileyo ngokwaneleyo ukusebenza nolawulo. Kodwa ethile: oko ngokoqobo ayithethi azichazi ukuba isiphumo mali ixhomekeke kubungakanani zokuqhuba le nkampani.

Nto ithetha ukuba, uhlahlelo lokusetyenziswa kwemali of the ngqo ibe ingakumbi kwemfuno ziinkampani ukuba kulawula enye okanye enye impahla ngenxa yolawulo zokusebenza. Indlela ingqalelo kule meko bekuya kuba luncedo ngokwemiqathango ulawulo ukuba okanye hayi ubungakanani eyinkunzi lenkampani ukuzalisekisa izibophelelo ezaneleyo, banikwa imali encinane-mali kunye nempahla akwi ubunini yenkampani.

Unako kwakhona uqaphele ukuba indlela ngqo ukuvavanya umgangatho amatyala kwempahla yenkampani, njengoko kuthetha ukubhengezwa lwesakhiwo eyinkunzi ye -akhawunti ezahlukeneyo, sinika ithuba ukuhlalutya oko, yintoni badinga yenkampani ngolwakhiwo lwangaphandle - mboleko okanye utyalo-mali, ngokunjalo ukujonga ukukwazi nkampani ukuba ukubuyisa imali okanye ukuhlawula amatyala esekelwe izibonelelo ezikhoyo kunye Dynamics izikhombisi zemali.

Indlela ngqo ngohlahlelo eyinkunzi: isicelo practice

indlela engathanga ngqo yokubala kunye nocazululo ulawulo cash flow ibandakanya ukuphunyezwa izenzo zigaba zilandelayo.

Okokuqala, le mali benkampani ukuqinisekisa isixa yenzuzo. Isebenzisa ulwazi oluvela accounting zerhafu ingxelo.

Okwesibini, amanani ngeniso ezidityaniswe kwiindleko ukuba akukho ngokunxulumene ngqo ukuhamba eyinkunzi - umzekelo, yona ibe lixabiso phezulu kwayo.

Okwesithathu, zithathelwa uhlengahlengiso-akhawunti zee-asethi zangoku kunye namatyala zangoku yenkampani.

Indlela ngqo, ngoko evumela ukuba uphi na indlela apho umbutho uguqulwe ikomkhulu mali ezithile kunye nempahla. Le ndlela - lula xa kuthelekiswa ne ngqo kwaye yaqaphela a ngaphezu esebenzayo.

indlela lomlingani

Siye saxubusha iindlela uhlalutyo lokungena nokuphuma kwemali - ngqo nengxelo-ntetho, ngokufuthi oku kongezwe enye indlela, inomlingani. Yintoni Okukodwa wayo? indlela lomlingani for ukufunda isakhiwo kunye nentshukumo kwenkunzi lweshishini ikuvumela ukuba:

• Ubungakanani zokutenxa ngokubhekiselele zemali izicwangciso ekuhambeni kunye lusebenze;
• sihlaziye ukusebenza mali eyinkunzi kwimveliso;
• ukuvavanya umgangatho lwequmrhu nolawulo lwemali.

Le ndlela kuthethwa, nto leyo ngokucacileyo isekelwe igama layo liyichaza inxaxheba ukuze ekuhlalutyeni nokuphuma kwemali ye eziliqela. Nguwuphi na kubo ekunokuthiwa kakhulu ethandwa?

Kungaba zinto:

• capital net;
• ngobuchule enabela;
• utyale.

Le into yokuqala ukujonga ukuba ngaba umbutho-mali eyongezelelweyo ukwenzela ukuba ikwazi ukufezekisa izibophelelo ezikhoyo zemali ezifunekayo. Elesibini ibhekisa nezalathisi generalizing kwaye nokuvavanya indlela apho iimfuno zophuhliso ezinzileyo kwengqukuva kwi nkampani yaye ngendlela edibana ngayo nencindi mali. Ngenxa yoko, ukusetyenziswa njengomba wesithathu negalelo ekuchongweni yeemeko ezichaphazela Dynamics ukuyilwa asethi non-lwangoku inkampani entsha, nto leyo ebonisa, njengoko umthetho, nje utyalo-mali efanayo kule nkampani.

Ukusetyenziswa neziphumo uhlalutyo intshukumo capital

Ngoko ke, siye wajonga ndlela oluqhelekilyo uhlalutyo lokungena nokuphuma kwemali entlanganweni. Iza kuba luncedo kwakhona ukuba sihlolisise indlela apho iziphumo kolu hlahlelo kunokuba kuqeshwa practice.

Ngqo, engathanga ngqo, uhlalutyo indlela lomlingani cash flow ivumela ulawulo nkampani kunye namanye amaqela anomdla, kuqala kwiinto zonke, ukufumana intsingiselo yamazwi imicimbi ethile zemali kwenziwa nkampani ngeli xesha lengxelo yaye ngokwemiqathango yintoni umthamo. Olu lwazi ingasetyenziswa ukuvavanya ukusebenza nolawulo ukuze ukwandisa imodeli yoshishino lwenkampani. Umhla ulwazi malunga nemiba cash flow yenkampani kunokuba luncedo kubatyali, abenzi bezigqibo ukuba imali kwinkampani, amatyala, amaqabane.

iinkcukacha ezithembekileyo kwi intshukumo eyinkunzi kwinkampani ukuvumela ukuba ukulungiselela ulawulo olusebenzayo. Makhe sifunde kule nkalo zolwimi ngokunzulu.

Dynamics of capital njengomba ka kwanokwandisa ulawulo lwemali inkampani

Sasifunda iindlela ezisisiseko analysis of kwemali uvumela abaphathi ukuba siqwalasele, kuqala kwiinto zonke, ukuba oko ubume eyinkunzi benkampani amelwe kumanqanaba ahlukeneyo. Ngenxa yoko, kukho e data kwawo ezinokusetyenziswa ukubhaqa ziintsilelo yinxalenye kulawulo lwemicimbi yemali yenkampani.

Umzekelo, uhlalutyo yokuhamba kwemali ngqo, indlela ngokungathanga ngqo okanye lomlingani unako ukubonisa ukuba imali ngokugqithisileyo imisebenzi nkampani awayengazukucalulwa ukukhula kakhulu nenzuzo, ngoxa imali eyinkunzi kwesinye isigaba bemveliso, yena, ukukhuthaza kakhulu ukukhula ingeniso. Ukuba Uhlalutyo efanelekileyo yenziwa ukufumanisa indlela apho ukutyala into ingakumbi esebenzayo, unokuba yingxaki.

Ukufunda Dynamics ingeniso yenkampani bethu eyinkunzi usebenzisa ubuchule kuxoxwe mazivumele ulawulo ukuqinisekisa ukuba imali kakuhle kakhulu ngempumelelo ziziphi iindawo nkampani. Ngoko ke, uhlalutyo ukuze ubonise ukuba umthamo ofanayo zotyalo-mali kratya enye lwangaphakathi ngentla isakhiwo, lo gama enye - ngezantsi. Ukuba isifundo afanelekileyo akakhange wenziwe, ngoko kumiselwe kwicandelo isebenzayo ye nkampani kunokuba nzima, ingakumbi xa sithetha ngayo ishishini enkulu.

ulawulo Imali - licandelo ibalulekileyo kuphuhliso loshishino. Nje indlela Kokwabakhulileyo ke yinkqubo apho kuliwa, kwakunye nendlela linokuthenjwa iindlela zovavanyo yayo, kuyichaphazela kakhulu okukhuphisana yenkampani. imibutho ababini abasebenza kwicandelo elifanayo nokuba capitalisation efanayo ukuze ubonise elinephepha ezahlukeneyo ezinokuba ngenxa ulawulo ngobuchule capital nayiphi na iinkampani. Phakathi iikhrayitheriya ibaluleke kakhulu yokwakha layo - ukukwazi lolawulo ukuze aphande ngokuthembekileyo umlinganiselo nokwandisa inkqubo ehambisana.

Oku inxaxheba sasifunda iindlela. Ngenxa yoko, indlela ngqo nengxelo- ngohlahlelo cash flow, intw 'a' ngumlingani ka kwiimeko apho afuneka khona, zizixhobo mihla kwaye ayafikeleleka ndifunda isakhiwo capital entlanganweni, ulawulo, uvavanyo umgangatho enabela kunye notyalo kwimveliso. Ukhetho ndlela kuxhomekeke ekufumanekeni ulwazi olufunekayo, imisebenzi yolawulo ekhoyo enxulumene novavanyo ngempumelelo nolawulo, iminqweno kubanini, abatyali okanye iingcebiso zeengcali.