Ratio Current, indlela yokubala wayo, kwakunye nezinye izalathi si zokunikwa amatyala.

amashishini abaninzi basebenzisa into efana amatyala. Ngengqiqo kakhulu ngokubanzi, oko yindlela impahla fast ezahlukeneyo ukufumana imali, lo gama kugcinwe ixabiso yabo yokuqala. Ngale ndlela, kungekudala ukuba ethile ipropati, ungafumana le mali ukuba akuyomfuneko ukuba phansi ixabiso layo, engamanzi ngakumbi na. Noko ke, xa sithetha amatyala lenkampani, ngoko ke imali kule ingqiqo intsingiselo ngandlel 'ithile. Kulo mzekelo, amatyala kukuba yombutho ukuhlawula izibophelelo zalo kwangexesha. Uvavanyo inkampani nale ndawo lwenziwa ngeendlela ezahlukeneyo, kodwa siya kugxininisa ekubaleni ngokulinganayo amatyala.

Isalathisi yokuqala, nto leyo eza kunikela ingqalelo siya - oku ke ukungavumelani kwe amatyala iyonke. Eli xabiso, nto leyo nayo ngamanye amaxesha ubizwa ngokuba "ratio zangoku" olwahlula umgangatho njani kakuhle izibophelelo zingxamisekileyo kwenkampani lulungiselelwe yayo asethi zangoku. Xa ithelekisa ngayo kunye nentsingiselo yalo iqela lempahla kukuba kuninzi ulwelo xa kuthelekiswa no-non-current assets, oko kukuthi ingasetyenziswa lomvuzo amatyala kwangexesha. Ngexesha uphando umkhuba kuye kwafunyaniswa ukuba umlinganiselo ngoku kufuneka abe phakathi omnye anababini. Umda osezantsi ngumlinganiselo amatyala azo - Amatyala elide kufuneka kuhlawulwa ngokupheleleyo nge-asethi zangoku. I eliphezulu Umda - imfuneko ngobuchule, umz ngaphezulu ixabiso ibonisa ukuba current assets kakhulu ezininzi kwaye asetyenziswe ngendlela eyiyo.

Kucacile ukuba onke amashishini ahlukeneyo, kwaye imithetho-avareji ngeendlela ezininzi. Kulo mba, sivame ukubalwa nomlinganiselo, nto leyo eqhelekileyo ukuba umbutho othile. Indlela yokubala ibandakanya ukuthelekisa isitokhwe mali ibekiweyo kunye afanelwe ubukhulu ezi zibophelelo kwiyantlukawano. Oku kuthetha ukuba nokuba intlawulo yetyala iyonke ziyisebenzise lweshishini iya kuba asethi ngokwaneleyo yangoku ukuqhubeka imisebenzi.

Lo mzobo ulandelayo ichaza indlela eziya kubonelelwa liabilities elifutshane kunye ngokupheleleyo nokufunyanwa kokufunyenweyo, ziyafumaneka kwi kwiphepha lomncono. Le ratio kwaziwa njengenyathelo eliphakathi amatyala azo. izibalo zalo kuyafana isalathisi elidlulileyo, kodwa ngaphandle ukusuka kwinani isixa loovimba. Ngokusekelwe kwiimpawu yokubala, oko kunokwenziwa isigqibo sokuba kwizalathisi qondo liphezulu imele ratio yangoku. Ixabiso standard njengoko komda omncinci imiselwe ku-1.

Ukuba uqhubeka ngaphandle ukusuka kwinani kwepropati gama kukho njengoko kuya kubakho kuphela ngokupheleleyo izimali, ngoko ekugqibeleni siya kukwazi ukubona ixabiso isalathisi se amatyala epheleleyo. Kuyabonakala ukuba intsingiselo, yintoni umyinge amatyala ingxamisekileyo kwenziwa njalo kwangoko. Ukuziqhelisa Western, le nkampani engamanzi ukuba siyakwazi ukubuyisela ikota ityala layo, kodwa inyaniso eRashiya kukuba nani kuxhaphake kakhulu kwi seshumi-nye.

Nangona isibakala sokuba zabelo ziyingxenye ubuncinane engamanzi-asethi zangoku, inkampani usenokugqiba eyisebenzisa kunye ulwalathiso efunyenweyo ukuhlawula amatyala ezingxamisekileyo. Ukumisela ukuba inxalenye yetyala uya kuvuzwa ngenxa yalo msebenzi, ungasebenzisa umlinganiselo amatyala, leyo ingafumaneka ingxowa. Chaza oko ngokubeka oovimba mali wadala yi le nkampani ukuba ixabiso liabilities zexesha elifutshane.

Ukongeza uthelekiso umgamgatho, ratio yangoku kunye neminye imiqondiso kufuneka ifundwe ngokuhamba kwexesha. Inyaniso ukuba ukungqinelana izinga xa kukho into engalunganga kusenokubonisa imeko yemali zisiba.