Isilinganiso Quick: ifomula ukulinganisela. izinkomba solvency

Omunye izibonakaliso ukuzinza wezimali ka inkampani ukukhokha. Uma inkampani ongakhokhela nezibopho zayo zesikhathi esifishane nganoma yisiphi isikhathi ngokusebenzisa izinsiza cash, ubhekwa kuphela.

Lesi sihloko sixoxa imiqondo ezifana zezimali, isakhiwo ibhalansi kohlaziyo, amafomula isilinganiso okusheshayo, kanye zezimali eliphelele lamanje.

Inkampani solvency

Inkomba eyinhloko solvency ibhizinisi ukungabi akhawunti sekwephuzile ekhokhwa kanye ukutholakala akhawunti yamanje inemali eyanele. Lezi zimo oyokwenziwa uma inani amafa liquid inkampani idlule inani izikweletu zayo zesikhathi esifishane ngesikhathi esinqunyiwe.

solvency yamanje sihlaziye idatha notshwala wezimali: Cash notshwala kufanele amboze ngesikhathi kubulawa izibopho zamanje. Ikusasa wezimali sahlola usebenzisa zezimali izinkomba.

Balance ishidi zezimali - ikhono inkampani ukuze ujike izimpahla zayo zibe ukheshi ukuba abuyisele ezibophweni ezingokwezimali. Isikhathi esingaphansi iyadingeka kulo msebenzi, ayanda zezimali yefa. Kulokhu, inkathi ukwelashwa kufanele singadluli inkathi ukusebenza kwesibopho.

Zezimali inkampani - ngaphezulu umqondo capacious. It singachazwa ngokuthi ikhono ibhizinisi ngosizo imithombo zangaphakathi nezangaphandle ukufuna izindlela zokukhokha ukuze asule nezibopho zabo.

Umsebenti ukuhlaziywa

Zezimali ukuhlaziywa ngesikhathi ibhizinisi Kwenziwa ukuhlola nokuphatha efanele solvency ibhizinisi. Lapho uqhuba ukuhlaziywa esinjalo esikalini:

• zezimali izimpahla zamanje ibhizinisi;
• the impahla ibe yimali ibhalansi inkampani wonkana;
• solvency lenkampani okwamanje nasesikhathini esizayo;
• inqubomgomo jikelele yenkampani okuhloswe ngaso nokugcina solvency edingekayo;
• Amathemba ukuthuthukiswa kanye nezincomo ukubhekana ezingaba izici ezingezinhle.

Ukubuthelela amafa

Ukuze sihlaziye zezimali we-balance sheet, kubalulekile ukuba uqhathanise ngokuqondene nezimpahla kanye nezikweletu lenkampani. Ngenxa lula ukuba utihlukanise tibe eziningana, okungukuthi, kuba ibhalansi kohlaziyo.

Balance sheet izimpahla, kuncike degree kwabo zezimali zihlukaniswe amaqembu 4.

• I-A1 iqembu uyalandisa amafa ngokuphelele ketshezi. Kulesi sigaba afakiwe ukutshalwa kwezimali (short-term) kanye nokuphuma kwemali. Ishidi Okusele umugqa amakhodi 1240 futhi 1250.
• I A2 iqembu zihlanganisa ama-asethi, ukuqaliswa okungathatha isikhathi esifushane. Lezi zihlanganisa ama-akhawunti atholakalayo (ikhodi balance sheet 1230). Futhi kwezinye imithombo eqenjini A2 kuhlanganisa nezinye izimpahla zamanje. Kuleli qembu, le zezimali incike solvency ka counterparties, amafomu lokukhokha nesivinini yokukhokha.
• A3 iqembu iqukethe amafa kancane realizable. Lesi sigaba sihlanganisa amasheya kwezimpahla nezimpahla, umsebenzi oqhubekayo, i-VAT. Ukuguqula imali yabo yemali uzodinga isikhathi esithile. Esikhathini balance sheet eqenjini A3 kuhlanganisa imigqa nge amakhodi 1210, 1220 kanye 1260. Abanye abalobi zihlanganisa kulesi sigaba futhi izimpahla fixed (ikhodi 1150).
• Ekugcineni, leli qembu libizwa wabhekisela A4 amafa illiquid kakhulu. Lokhu yonke Isigaba I ezimali ibhalansi (ikhodi 1100).

imikhakha Ishidi

Zonke izikweletu balance sheet zihlukaniswe kuye ukuphuthuma wokuhlengwa yabo eqenjini:

• Ngu iqembu P1 ubizwa izibopho eziphuthuma kakhulu, okuyinto ezamukelwe kuhlelo okumele zikhokhelwe tesikhashana abasebenzi kwenhlangano, isabelomali kanye nezimali extrabudgetary, izinkontileka abahlinzeki, njll (Ikhodi 1520).
• I P2 iqembu zihlanganisa yesikhathi esifushane ubhale izinkinga ezihilelekile. wesikhathi esifishane ukuboleka (ikhodi 1510) akunakubangelwa kulesi sigaba, nezinye izikweletu (Ikhodi 1550).
• Iqembu P3 zihlanganisa eside izikweletu (ikhodi 1410).
• Iqembu P4 zihlanganisa nezikweletu unomphela, kuhlanganise izimali ku nokulingana (amakhodi 1300, 1530, 1540).

zezimali okungu

Ngaphezu amagugu ngokuphelele asetshenziswa izinkomba eyisihlobo solvency yenkampani. Hlukanisa okungu ngokuphelele, zezimali fast and jikelele.

Cabanga lokubiza ngokuphelele. Iveza yisabelo izikweletu zesikhathi esifishane ukuthi ibhizinisi kusheshe asule ngenxa izimali ezitholakalayo okwamanje. Esibaliwe ratio A1 lezinombolo P1 futhi P2. Inani eliphezulu lokhu isilinganiso kubonisa ukuthi inkampani akhokhe izikweleti zayo kanye awokuthi.

isilinganiso Landelayo - ukubaluleka isilinganiso zamanje. Ubonisa indlela nezikweletu zamanje yenkampani imbozwe izimpahla zamanje. Inkomba ubhekwa ngendlela elandelayo: izimpahla zamanje (A3 + A2 + A1) ehlukaniswa nezikweletu zamanje (P1 + P2). Ayanda score, aba maningi ukuqiniseka abakweletwayo ukuthi okubhekene isizoxazululwa.

Ekugcineni, izinga isilinganiso okusheshayo - eqinisweni, ukubaluleka Lesisemkhatsini. Kuyasiza ukuhlola indlela inkampani ziyohlala nezikweletu zawo (short-term) esimweni lapho kungekho ithuba bona zibe sebuthweni lezokuvikela.

Lezi zilinganiso zezimali kubalwa hhayi kuphela ngezinhloso sangaphakathi ibhizinisi, kodwa futhi abasebenzisi yangaphandle.

Ukubala of the isilinganiso okusheshayo

Ukubala of isilinganiso okusheshayo simiswe ngalendlela lelandzelako: isamba A1 kanye A2 lihlukaniswe by isamba P1 futhi P2. Lokho efakwa numerator: imali engukheshi + ukutshalwa kwezimali (short-term) + Receivables. Imbangela yinani lika ukuboleka yesikhashana, ama-akhawunti nezikweletu ekhokhwa kanye nezinye.

Ukusebenzisa imigqa ikhodi esele ifomula isilinganiso okusheshayo simiswe ngalendlela lelandzelako:

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

Thina ukubala Coefficient isibonelo inkampani ibhalansi ngamanga. iyunithi yokukala - ruble ayizigidi ..

Ngokusho ifomula Okusele isilinganiso esheshayo 31.12.2016 edolobheni izobukeka kanje:

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

Ngokufanayo esibala Inkomba njengoba of 31.12.2015 g.:

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

Ukubala kubonisa ukuthi zezimali inkampani lakhula ngokushesha.

Inani Standard

Ezincwadini kwezomnotho, ukubaluleka isilinganiso okusheshayo ubhekwa evamile ku ezahlukene 0.5-1 nangaphezulu. Nokho, izinga ingase yehluke kuye ngesistimu embonini futhi ezindaweni lapho inkampani isebenza. Ngakho, le nkomba kuyoba 0.4-0.5 ngoba abathengisi.

Uhlaziyo kufanele sinake ukuhlala hhayi nje endaweni inani index, kodwa futhi isakhiwo izingxenye zalo. Ngakho, ingxenye enkulu amafa uketshezi kungenzeka Receivables, okuyinto okunzima ukuba siphindele esimweni esikahle. Kulokhu, ngesilinganiso isilinganiso okusheshayo kubhekwa kunani eyodwa.

Umthetho Russian iqukethe inombolo yamanani normative. Ngakho, e-Order of the Ministry of Umnotho № 118 kusukela 18.10.1997, izinga Kunconywa of impahla ibe yimali okusheshayo amayunithi nangaphezulu unencazelo efike amagugu engezansi inkampani badinga ukusebenza nge abanamacala ukuvimbela ubuhlongandlebe kwenkokhelo.

UHulumeni Ukulungiswa № 52 30.01.2003, ukubaluleka kunikezwa Coefficient kubakhiqizi wezolimo - kusuka 1.2 kuya 1.5.

ukuhlaziywa ingozi

Nge solvency yenkampani ezihlobene nomqondo zezimali ingozi. Iveza amathuba ukuthi inkampani-umboleki ehluleka ukuhlangabezana nezibopho zakhe lokukhokha ngokugcwele futhi ngesikhathi esifanele.

ukuhlolwa zezimali ingozi Kwenziwa ngesisekelo kakade amaqembu ngokuqondene nezimpahla kanye nezikweletu okuxoxwe ngawo ngenhla. I aphakama, the ephansi zezimali impahla kanye lenkathi yokukhokha lingaphansi kuka ku izibopho ezikhona. ithebula sekukonke lapha ngenzansi:

yokwenza iqembu okunjalo imidwebo ebonisa inani amafa ketshezi kanye nezikweletu e uhlaka. Ngokulandelayo, ukuqhathanisa wenziwa ka ngokuqondene nezimpahla kanye nezikweletu amagugu ngaphakathi iqembu ingozi. Lokhu kuqhathaniswa ikhombisa indawo uhlobo zezimali ingozi, lapho kukhona ibhizinisi

Ngakho, i-balance sheet kubhekwa ketshezi uma nokungalingani ezilandelayo:

A1≥P1, A2≥P2, A3≥P3, A4≤P4 - wukuthi akukho ingozi e ubuhlobo obunjalo engahlosile.

Zezimali kubhekwa kuvunyelwe at isilinganiso A1

Isilinganiso A1

Ekugcineni, lapho nokungalingani A1

okutholakele

Zezimali ibonisa degree of solvency ibhizinisi. Ekuhlaziyeni, usebenzisa izindlela ezihlukene ukuze uthole incazelo egcwele yalezi inkampani kanye nesimo esingokwezimali langempela.

Nge yokwenza iqembu indlela kuyisikhalo ibhalansi kohlaziyo.

Ukusebenzisa idatha kusuka ibhalansi ifomula isilinganiso esheshayo, ibe yimali wamanje kanye ngokuphelele, sifinyelela iziphetho mayelana Dynamics ushintsho izinkomba ngokuqondene nezimpahla kanye nezikweletu, zezimali-balance sheet izinto, ngokuvumelana imiphumela eyatholakala nge ezomhlaba zokulawula kanye nezimboni.

Kubalulekile ukuqaphela ukuthi ukuhlaziywa kunqunywa zezimali ikhono ibhizinisi ukukhokha kuphela esifishane (izinyanga 12).