Quick chiŵerengero: tikutsata ndondomeko za muyezo. zizindikiro solvency

Ndi chimodzi cha zizindikiro cha bata ndalama kampani ndi kulipira. Ngati kampani sangathe kupereka udindo wake yochepa nthawi iliyonse ntchito chuma ndalama, amaona kuti zosungunulira.

Nkhaniyi ikufotokoza mfundo monga liquidity, kapangidwe ka bwino mawunikidwe, mitunduyi chiŵerengero mwamsanga ndipo panopa liquidity mtheradi.

Company solvency

The chizindikiro chachikulu cha solvency a ogwira ntchito ndi kupanda nkhani overdue sonyezani ndi kupezeka kwa nkhani panopa ndalama zokwanira. zinthu izi idzachitike ngati kuchuluka kwa chuma madzi a kampani upambana kuchuluka kwa ngongole yake yochepa pa nthawi yoikika.

Current solvency yosanthula deta pa utuluke ndalama: utuluke Cash ayenera kuphimba kuphedwa udindo panopa. Tsogolo ndalama anafufuza ntchito zizindikiro liquidity.

Muzipezanso pepala liquidity - luso kampani kutembenukira chuma chake mu ndalama kubweza zofuna ndalama. Nthawi zochepa chofunika chifukwa ntchito imeneyi, ndi apamwamba a liquidity ya kalembera wa. Pankhaniyi, nthawi chithandizo sayenera upambana nthawi ntchitoyo wawo.

Liquidity wa kampani - kwambiri capacious lingaliro. Iwo akhoza chimatanthauza luso lopanga mothandizidwa magwero mkati ndi kunja kufunafuna njira malipiro kulipira ntchito zawo.

kusanthula ntchito

Liquidity kusanthula kumalo a ntchito ikuchitika kukayendera ndi kasamalidwe lolondola la solvency ntchito. Pochititsa kusanthula otere ayesedwa:

• liquidity wa chuma panopa kumalo a ntchito;
• ndi liquidity a muyezo wa kampani wonse;
• solvency wa kampani panopa ndiponso wa m'tsogolo;
• kampani akukhudzidwira mfundo umalimbana kukhala solvency chofunika;
• ziyembekezo chitukuko ndi malangizo kuthana ndi kuthekera zinthu chowawa.

grouping wa chuma

Kudziwa liquidity wa pepala bwino, m'pofunika kuyerekeza chuma ndi ngongole ya kampani. Chifukwa cha mayiko kugawanitsa iwo mu magulu angapo, ndiko kuti, ndi mawunikidwe bwino.

chuma Kusamala pepala, malingana ndi digirii zawo za liquidity anawagawa m'magulu 4.

• Gulu A1 anafotokoza chuma madzi mwamtheradi. Mu gulu ili omwe alowa bizinesi (yochepa) ndi utuluke ndalama. Muyezo pepala ndi mzere ndi zizindikiro za 1240 ndi 1250.
• Gulu A2 monga chuma, ndi kukhazikitsa zomwe zingatenge nthawi yochepa. Zikuphatikizapo nkhani olandila (pa muyezo pepala Code 1230). Komanso ena amanena kuti gulu A2 zikuphatikizapo ena chuma panopa. Mu gulu ili, liquidity zimadalira solvency wa counterparties, mitundu ya malipiro ndi malipiro liwiro.
• A3 gulu lili chuma pang'onopang'ono kudziŵidwa. gulu Izi zikuphatikizapo m'matangadza ya katundu ndi zipangizo, ntchito ikuyendera, VAT. Kutembenuza ndalama zawo ndalama adzafunika nthawi zina. Mu muyezo pepala gulu A3 zikuphatikizapo mizere ndi zizindikiro 1210, 1220 ndi 1260. Ena olemba monga mu gulu ili ndi chuma atathana (malamulo 1150).
• Pomaliza, gulu amatchulidwa kuti A4 ndi chuma ambiri illiquid. Lonseli Gawo I kuyankha bwino (malamulo 1100).

magulu Mapepala

ngongole zonse muyezo pepala zidzasankhidwa malingana ndi changu cha chiwombolo chawo mu gulu:

• Ndi gulu P1 akutchulidwa maudindo onena, amene analandira kwa payables yochepa ogwira ntchito za bungwe, bajeti ndi ndalama extrabudgetary, kampani ndi ma sapulaya, etc. (Code 1520).
• Gulu P2 monga ngongole yochepa. akutenga ndalama yochepa (malamulo 1510) akhoza zimachitika gulu ili, ngongole zina (Code 1550).
• Gulu la P3 monga yaitali ngongole (malamulo 1410).
• The P4 gulu monga ngongole okhazikika, kuphatikizapo ndalama pa chilungamo (zizindikiro 1300, 1530, 1540).

magawanidwe liquidity

Kuwonjezera mfundo mtheradi ntchito zizindikiro wachibale wa solvency kampani. Kusiyanitsa magawanidwe mtheradi, kudya ndi akukhudzidwira liquidity.

Taganizirani alionse m'dzikoli pali mtheradi. Izo zimanyezimiritsa cholowa cha ngongole yochepa kuti mudzagwiritse mwamsanga kulipira ngongole chifukwa cha ndalama panopa alipo. Calculated monga chiŵerengero cha A1 kuti Uwerenge P1 ndi P2. Mtengo wapatali wa chiŵerengero amasonyeza kuti kampani ndidzabwezera mangawa ake ndi Mwina mkulu.

Kenako chiŵerengero - kufunika chiŵerengero panopa. Iye amasonyeza bwanji kampani ngongole panopa okutidwa ndi chuma panopa. Chizindikiro ankaona kuti motere: katundu zikusinthira (A3 + A2 + A1) kugawidwa ndi ngongole zikusinthira (P1 + P2). The apamwamba zigoli kwambiri, chidaliro cha angongole kuti udindo idzathetsedwa.

Pomaliza, mlingo wa chiŵerengero mwamsanga - Ndipotu, phindu wapakatikati. Zimathandiza kuti aone mmene kampaniyo lidzakhalamo ngongole yake (yochepa) Ngati kumene kulibe mwayi kuzindikira nkhokwe ya.

magawanidwe liquidity izi mopitirira osati kwa zolinga mkati mwa ogwira ntchito, komanso owerenga kunja.

The mawerengedwe a chiŵerengero mwamsanga

The mawerengedwe a chiŵerengero mwamsanga chiri motere: Uwerenge A1 ndi A2 lagawidwa ndi Uwerenge P1 ndi P2. Amene anaika numerator kuti: ndalama ndalama + bizinesi (yochepa) + receivables. The chimene chachititsa ndi Uwerenge akutenga ndalama yochepa, nkhani sonyezani ndi ena ngongole.

Ntchito mizere malamulo pa muyezo wa chilinganizo mwamsanga chiŵerengero chiri motere:

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

Ife kuwerengera koyefishienti wa chitsanzo cha fictitious kampani bwino. kayesedwe wagawo - zikwi rubles ..

Malinga ndi muyezo ndiyo njira chiŵerengero mofulumira mzinda 31.12.2016 lidzaonekera izi:

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

Momwemonso ife kuwerengetsa index ngati 31.12.2015 g.:

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

The mawerengedwe limasonyeza kuti liquidity wa kampani unakula mofulumira.

mtengo Standard

Mu mabuku azachuma, mtengo wa chiŵerengero mwamsanga imatengedwa kuti zili bwino mu osiyanasiyana 0.5-1 ndi apamwamba. Komabe, mlingo zingasiyane malingana ndi makampani ndi kumadera kampani umayendetsedwera. Choncho, chizindikiro chidzakhala 0.4-0.5 kwa ogulitsa malonda.

kuwunika ayenera kulabadira osati pa mtengo okwana index, komanso dongosolo zigawo zake. Motero, mbali yaikulu ya chuma madzi kungakhale receivables, amene ali kovuta kuti achire. Pankhaniyi, mlingo wa chiŵerengero mwamsanga imatengedwa ndi amtengo wapatali kuposa wina.

The malamulo Russian lili angapo mfundo normative. Choncho, mu dongosolo la Utumiki wa Economy № 118 kuchokera 18.10.1997, analimbikitsa mlingo wa liquidity mofulumira mayunitsi ndi pamwamba ndi mfundo kuti makhalidwe apansi kampani ayenera nthawi zonse ntchito ndi amangawa kupewa kupanda mlandu.

The Maonekedwe boma № 52 a 30.01.2003, mtengo kuperekedwa kwa koyefishienti opanga ulimi - kuchokera 1.2 kuti 1.5.

kusanthula chiopsezo

Ndi solvency kampani zokhudza mfundo liquidity chiopsezo. Izo zimanyezimiritsa n'zotheka kuti kampani wobwereka sizikugwirizana ndi malipiro udindo wake mu zonse ndipo pa nthawi yoyenera.

kuwerengetsa Liquidity chiopsezo ikuchitika pamaziko a kale magulu a chuma ndi ngongole zafotokozedwa pamwambapa. chiopsezo ndi apamwamba, m'munsi liquidity wa chuma ndi nthawi malipiro ndi zosakwana pa udindo zilipo. tebulo Cacikulu limaoneka pansipa:

grouping amenewa momveka limasonyeza chiwerengero cha chuma madzi ndi ngongole ku angamulambirire. Kenako, poyerekezera ndi imagwiridwa wa chuma ndi ngongole mfundo mkati gulu chiopsezo. ubale Izi zikusonyeza zone mtundu ndi liquidity chiopsezo, imene ndi ogwira

Choncho, pepala bwino imatengedwa madzi ngati kusiyana zotsatirazi:

A1≥P1, A2≥P2, A3≥P3, A4≤P4 - ndi kuti palibe chiopsezo ku kuchita zimenezi.

Liquidity imatengedwa chovomerezeka pa chiŵerengero cha A1

Chiŵerengero A1

Potsiriza, pamene kusiyana A1

anapezazo

Liquidity amasonyeza digiri ya solvency la kumalo a ntchito. Pomaliza, pogwiritsa ntchito njira zosiyanasiyana kuti ikulongosola kokwanira kwambiri kwa kampani ndi chikhalidwe enieni ndalama.

Ndi njira grouping kuphatikiza bwino mawunikidwe.

Gwiritsani kwa muyezo chilinganizo mwamsanga chiŵerengero, panopa ndi mtheradi liquidity jambulani mfundo za mphamvu ya kusintha zizindikiro za chuma ndi ngongole, liquidity zinthu moyenera pepala, malinga ndi zotsatira analandira ndi zolimbana ndi makampani ndi zaka.

Nkofunika kudziwa kuti kuwunika anatsimikiza ndi liquidity wa luso lopanga kulipira okha yochepa (mpaka miyezi 12).