Ratio Quick: Ngokwefomula eseleyo. Iimpawu solvency

Enye imiqondiso uzinzo kwezemali imfuduka ukuhlawula. Ukuba inkampani ukuhlawula izibophelelo zalo elifutshane nangaliphi na ixesha esebenzisa imithombo yezimali, kucingwa ukuba zesinyibilikisi.

Eli nqaku lixoxa iingqiqo ezifana amatyala, isakhiwo eseleyo analytical, neefomyula umlinganiselo ekhawulezayo, kwaye amatyala yangoku epheleleyo.

Company solvency

Isalathisi engundoqo yokuhlawula amatyala lweshishini kukungabikho akhawunti ekudala zilindelwe ukuhlawulwa kunye nokufumaneka akhawunti yangoku imali eyaneleyo. Ezi meko ziya kwenziwa ukuba isixa-asethi ulwelo kwenkampani ngaphezulu isixa ityala layo elifutshane ngexesha elimisiweyo.

solvency zangoku uhlaziye idatha kwi enabela: nokuphuma kwemali kufanele ukuba lubandakanye ekwenzeni kwabo izibophelelo yangoku. Future mali kuvavanywa ngokusebenzisa izalathisi yokuhlawula amatyala.

Balance sheet amatyala - ukukwazi yenkampani ukutshintsha impahla yayo imali ukuhlawula izibophelelo zemali. kufuneka Ixesha ngaphantsi kulo msebenzi, kungona amatyala kwempahla. Kulo mzekelo, ixesha unyango akufuneki lidlule ixesha komsebenzi xexo.

Kwamatyala yenkampani - ngakumbi ingqiqo capacious. Kokuba kuchazwe njengoko isakhono lweshishini ngoncedo kwimithombo yangaphakathi nangaphandle ukuba bafune iindlela bentlawulo bahlawule iimbopheleleko zabo.

Uhlalutyo Task

Uhlalutyo amatyala kwi kwishishini yenziwa lokukhangela ulawulo oluchanekileyo yokuhlawula amatyala lweshishini. Xa uqhuba Uhlalutyo enjalo kuvavanywa:

• amatyala-asethi zangoku lweshishini;
• ukuba nemali yokuhlawula amatyala eseleyo yenkampani liphela;
• solvency kwenkampani ngoku nakwixesha elizayo;
• nkqubo iyonke inkampani ejoliswe ukugcina yokuhlawula amatyala efunekayo;
• amathuba ophuhliso kunye neengcebiso ukujongana imiba enokubakho egwenxa.

kudweliswe izinto

Kukuhlalutya amatyala ka lomncono, kuyimfuneko ukuba bathelekise asethi namatyala nkampani. Ngenxa lula ukuzahlula ngokwamaqela eziliqela, oko kukuthi, yinto imali eseleyo yohlalutyo.

asethi balance sheet, ngokuxhomekeke amaqondo amatyala bohlulwa babe ngamaqela 4.

• Iqela A1 ubalisa asethi ulwelo ngokupheleleyo. Kolu nodidi bangena utyalo-mali (short-term) kunye nokuphuma kwemali. Phaya kwibalance sheet yi umgca ezineekhowudi ka 1240 no 1250.
• Iqela A2 ziquka ii-asethi, ukuphunyezwa apho ingathatha ixesha elifutshane kakhulu. Ezi ziquka akhawunti ukufunyanwa (kwiphepha lomncono khowudi 1230). Kwakhona kwezinye imithombo kwiqela A2 ibandakanya ezinye ii-asethi zangoku. Kweli qela, lo yokuhlawula amatyala kuxhomekeke yokuhlawula amatyala ngayo ngamahlakani, iintlobo zentlawulo kunye nesantya intlawulo.
• Iqela A3 iqulethe asethi kancinci busebenzisekayo. Olu didi lubandakanya isitokhwe yempahla kunye neemathiriyeli, umsebenzi oqhubekayo, VAT. Ukuguqula imali yabo lemali kuya kufuneka ixesha elithile. Kwi balance sheet izinto kwiqela A3 iquka imigca anekhowudi-1210, 1220 no 1260. Abanye ababhali ziquka kolu didi kunye nempahla esisigxina (ukhowudi-1150).
• Ekugqibeleni, eli qela ibhekiswe A4-asethi kakhulu illiquid. yonke le balance Icandelo I ingxelo (ukhowudi 1100).

iindidi Sheet

Onke amatyala balance sheet yahlulwe ngokuxhomekeke ukungxamiseka ngentlawulelo kwabo kwiqela:

• Xa iqela P1 kubizwa izibophelelo ingxamisekileyo, nto leyo samkelwe ukuba iintlawulo yexesha elifutshane kubasebenzi lombutho, uhlahlo lwabiwo-mali kunye nemali extrabudgetary, ikontrakhi kunye nabanikezeli, njl (Code 1520).
• Iqela P2 iquka amatyala elifutshane-term. yemalimboleko elifutshane (ukhowudi 1510) ingabalelwa kolu didi, ezinye amatyala (Code 1550).
• Iqela P3 iquka amatyala ixesha elide (ukhowudi 1410).
• Iqela P4 iquka amatyala abasisigxina, kubandakanywa imali kubulungisa (khowudi 1300, 1530, 1540).

Umlinganiselo yimali

Ukongeza amaxabiso elililo zisetyenziswa izalathisi ekhoyo yokuhlawula amatyala yenkampani. Ukwahlula ngawona eliphelele, ngok kunye jikelele isambuku.

Cinga Ratio epheleleyo. It ibonisa isabelo zamatyala zexesha elifutshane ukuba iqumrhu unako ngokukhawuleza ukuhlawula off ngenxa mali ekhoyo ngoku. Kubalwa njengokuba umlinganiselo A1 ukuya isixa P1 kunye P2. Ixabiso eliphezulu le ratio kubonisa ukuba le nkampani kuya kubuyekeza amatyala yalo okuba eliphezulu.

ratio elandelayo - ixabiso ratio yangoku. Ubonisa indlela amatyala zangoku yenkampani ziyabandakanywa yi-asethi zangoku. Isalathisi ithathwa ukuba ngolu hlobo lulandelayo: asethi zangoku (A3 + A2 + A1) umahlule ngo liabilities yangoku (P1 + P2). I aphezulu amanqaku, kokukhona ukuzithemba abatyalwayo ukuba uxanduva luza kuzinziswa.

Ekugqibeleni, umyinge wokuphelelwa ratio ngokukhawuleza - enyanisweni, ixabiso eliphakathi. Kuyanceda ukuba ukuvavanya indlela inkampani kummisa namatyala ayo (elifutshane) kwimeko apho kungekho ithuba uqaphele loovimba.

Ezi Umlinganiselo amatyala abalwa hayi kuphela ukulungiselela iinjongo zangaphakathi lweshishini; kodwa kubasebenzisi bangaphandle.

Ekubaleni ratio ekhawulezayo

Ukubalwa ratio ekhawulezayo ngolu hlobo lulandelayo: isixa A1 no-A2 wahlulwe isixa P1 kunye P2. Owaliweyo kwinani: cash basis + utyalo-mali (short-term) + ezifunyanwayo. I zifana udibaniso lwe yemalimboleko zexesha elifutshane,-akhawunti kuhlawulwa kunye namanye amatyala.

Ukusebenzisa imigca ikhowudi kwi eseleyo olungumgubo ratio ekhawulezayo ngolu hlobo lulandelayo:

= QR + str.1250 str.1240 str.1230 + / + str.1550 str.1520 + str.1510

Thina ukubala 'ngumlingani ka umzekelo eseleyo inkampani wasentsomini. iyunithi yokulinganisa - amawaka engange ..

Ngokutsho wokubala ibhalansi ratio ekhawulezileyo 31.12.2016 isixeko iza kukhangeleka ngolu hlobo:

QR = 2 640 + 45 + 225/1 725 + 3 180 + 37 = 0,58.

Ngokunjalo nathi ukubala index njengoko 31.12.2015 g.:

QR = 1 570 + 14 + 68/1 615 + 1 925 + 20 = 0,46.

Ekubalwa ibonisa ukuba amatyala ale nkampani ikhula ngokukhawuleza.

ixabiso Standard

Yoncwadi kwezoqoqosho, ixabiso ratio ekhawulezayo ithathwa abaqhelekileyo kwi uluhlu 0.5-1 nangaphezulu. Noko ke, umlinganiselo inokwahluka ngokuxhomekeke kushishino kunye neendawo apho inkampani esebenza. Ngoko ke, lo salathisi iza kuba 0.4-0.5 ukuba emincinci.

Uhlalutyo kufuneka sinikele ingqalelo kuphela kwi ixabiso elipheleleyo index, kodwa isakhiwo amabakala alo. Ngoko ke, inxalenye enkulu impahla enokuthengiswa ukuze ezifunyanwayo, apho kunzima kakulu. Kulo mzekelo, umyinge wokuphelelwa ratio ekhawulezayo uthathwa ixabiso ngaphezu kwesinye.

Lo mthetho Russian iqulathe Inani lamaxabiso emisiweyo. Ngoko, kwi Order of the Ministry of Economy № 118 ukusuka 18.10.1997, izinga abawacebisayo amatyala ngokukhawuleza kweeyunithi kunye ingasentla ingcaciso ukuba amaxabiso asezantsi inkampani kufuneka sisebenze rhoqo banamatyala ukuthintela ityala nobunjubaqa.

I Sigqibo URhulumente № 52 30.01.2003, ixabiso le ngumlingani abavelisi bezolimo - ukususela 1.2 ukuya 1.5.

risk analysis

Kunye enxulumene ingqikelelo umngcipheko amatyala yokuhlawula amatyala yenkampani. Oku kubonisa ukuba amathuba ukuba inkampani-ubolekayo akakwazi ukuhlangabezana nezibophelelo intlawulo yayo ngokupheleleyo kwaye ngexesha elifanelekileyo.

uvavanyo Umngcipheko lwenziwa ngokwesiseko sele amaqela asethi kunye namatyala kuxoxwe ngasentla. Umngcipheko liphezulu, inowuthi amatyala ka-asethi kunye nexesha yentlawulo lingaphantsi kwe kwi izibophelelo ezikhoyo. itheyibhile Lilonke ithiwe thaca apha ngasezantsi:

iqela olunjalo ngokucacile ibonisa umyinge asethi lulwelo kunye namatyala kumbutho. Okulandelayo, uthelekiso lwenziwa zee-asethi namatyala amaxabiso ngaphakathi kwiqela lomngcipheko. Le ngokunxulumene ibonisa izowuni uhlobo kunye amatyala lomngcipheko, apho kukho lweshishini

Ngoko ke, lo lomncono ithathwa ulwelo ukuba ukungalingani zilandelayo:

A1≥P1, A2≥P2, A3≥P3, A4≤P4 - kukuba akukho umngcipheko ulwalamano olunjalo.

Kwamatyala kugqalwa kuvumelekile kwi ratio A1

Umlinganiselo A1

Ekugqibeleni, xa ukungalingani A1

iziphumo

Kwamatyala ibonisa iqondo yokuhlawula amatyala lweshishini. Kuhlalutyo, usebenzisa iindlela ezahlukeneyo ukufumana inkcazo epheleleyo ngakumbi lenkampani kunye nemeko zemali eyiyo.

Kunye indlela yokwenza zenza i ibhalansi yohlalutyo.

Ukusebenzisa data evela eseleyo indlela ratio ekhawulezayo, amatyala ngoku kwaye elililo, bathabatha izigqibo malunga nemiba zotshintsho lwezalathisi zee-asethi namatyala, amatyala lwezinto kwiphepha lomncono, njengoko iziphumo ezifunyenweyo kunye avareji zolawulo kunye noshishino.

Kubalulekile ukuqaphela ukuba uhlalutyo umiselwa amatyala ubuchule lweshishini ukuhlawula kuphela kwixesha elifutshane (iinyanga ezili-12).