ʻO ke ala hana i ka nānā kālā
E hoʻokō i kahi loiloi kālā, ʻo ia ka "hana" i nā helu. He loiloi koʻikoʻi ka loiloi kālā i nā ʻōlelo kālā i mea e loiloi ai i ke kūlana kālā o ka ʻoihana. No ka hana ʻana i kēia, ʻelua mau ala. ʻO ke ala hana a me ke ala kālā. Ma keia 'atikala Finance de Demain Hōʻike mākou i ke ala mua i ka kikoʻī.
🌿ʻO nā pahuhopu o ka nānā kālā
Ma ke ʻano he mea hana hoʻokele waiwai, ua hoʻokumu ʻia ia ma kahi ʻike loea maʻemaʻe e pili ana i ka nānā ʻana a me ka wehewehe ʻana i nā hopena e pili ana i ka heluhelu ʻana i nā palapala moʻohelu kālā a me nā palapala kālā.
Hāʻawi ia i ka ʻike e pono ai mālama i ke koena kālā o ka ʻoihana i ka wā lōʻihi a me ka pōkole. ʻAe maʻamau hoʻoholo i ka solvency o ka hui, kona waiwai a me kona mau mea e hiki mai ana. No kēia mea, pono kēia hana i ka ʻike maikaʻi o ka mākeke pahuhopu a me nā mākau kikoʻī i ke kālā.
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🌿 ʻO wai ka pōmaikaʻi mai ka ʻike kālā?
Aia ka ʻike kālā ma ka lawelawe o nā mea hoʻohana i loko a me waho i ka hui. ʻO ka ʻike i hoʻohana ʻia e kēia mau hoa āpau ʻo ka ʻike moʻohelu kālā a me ka ʻike kālā.
Ma muli o kā lākou mau manaʻo, e hoʻohana kēlā me kēia ʻaoʻao i nā hopena o ka loiloi kālā e hana i kā lākou manaʻo ponoʻī i ke olakino kālā o ka ʻoihana. No laila:
✔️ Ka poe kuleana no ka laʻana e hoihoi i nā pono kūpono, i ka uku o kā lākou kālā kālā i hāʻawi ʻia a me nā kālā i loaʻa mai.
✔️ Nā mea hāʻawi kālā hoihoi pōkole i ka wai a me ka hiki o ka hui e hoʻokō i kēia mau palena manawa pōkole.
👉 Nā limahana hoihoi i ka hoʻomau o ka ʻoihana, no ka mea, ʻo ka hana ʻole ʻana e hopena i ka nalowale o kā lākou hana. He mau hoaʻoiaʻiʻo lākou o ka hui, he kuleana ko lākou e komo i ka loaʻa kālā a hiki ke lilo i mau mea kuleana;
✔️ ʻO ka luna hoʻomalu hoʻohana ʻo quant i ka ʻike kālā e ana i ka hana o kāna hoʻokele ponoʻī, e hoʻohālikelike iā ia me nā mea hoʻokūkū pololei, a hiki paha ke hoʻokō i nā hana hoʻoponopono. ʻO ia hoʻi a ma luna o nā mea a pau e ʻae i ka manakia e loiloi i ka solvency o kāna mea kūʻai.
✔️ka mokuʻāina hoʻohana i nā hopena o ka ʻike kālā i e hoʻokumu i nā kumu o kāna mau ʻauhau ʻauhau.
🌽 He aha ke ʻano hana e pili ana?
Hoʻokumu ʻia ke ʻano hana i ka nānā ʻana o ke koena hana ma o ka loiloi ʻana i ka Manaʻo Kapital Hana (BFR), ke Kapena Hana (FR) a me ka Net Cash (TN).
ʻO kēia ala i ka nānā ʻana kālā e makemake i ka hana waiwai o ka ʻoihana. Hoʻokumu ʻia kēia ala i ka nānā ʻana i ka hana, nā hana i hana ʻia, nā ʻokoʻa like ʻole e pili ana i nā hui. ʻO ke ala hana alakaʻi i ka hoʻokumu ʻana i ka loiloi hana.
ʻO ka pepa kaulike hana kahi hōʻike kūikawā o kahi waihona helu helu helu. Hoʻonohonoho hou ʻia nā kūlana a hōʻuluʻulu ʻia e like me kā lākou hana a me ko lākou pae wai.
ʻO ka waihona palekana hana kahi ʻano o ka pale kaulike kahi e hoʻokaʻawale ʻia ai nā hoʻohana a me nā kumuwaiwai e ka hana. ʻAʻole mākou e kamaʻilio hou ma ʻaneʻi e pili ana i nā waiwai a me nā aie akā e pili ana i nā hana a me nā kumuwaiwai.
He mea hiki ke kālailai i ka hana o ka hui me ka manao e ʻoihana hoʻomau. Loaʻa kēia waihona kālā ma hope o ka hoʻihoʻi ʻana a me ka hoʻokaʻawale ʻana o ka waihona waihona kālā, a hiki nō hoʻi ke nānā i ke ʻano kālā o kahi ʻoihana ma ka hoʻohālikelike ʻana i kāna hoʻohana ʻana i kāna mau kumuwaiwai. Hōʻike ia i nā pōʻai like ʻole:
- ʻO ka pōʻai hoʻomau a paʻa paha: ka hoʻohālikelike ʻana ma waena o nā hoʻopukapuka hoʻomau a me ke kālā kūpaʻa.
- Hana: hoʻohālikelike ma waena o nā waihona waiwai, nā loaʻa a me nā uku e pili ana i nā hana.
- Ka pōʻaiapuni hana ʻole: ka hoʻohālikelike ʻana ma waena o nā ʻokoʻa like ʻole a me nā ʻaiʻē;
- Kālā kālā : hoohalike mawaena o na kālā "waiwai" a me ke kālā "kuleana".
🌽 Hoʻoponopono hou a hōʻike hou i ka waihona koenae
Mai kahi waihona helu helu helu, loaʻa ka waihona palekana hana ma o ka hana ʻana i kekahi mau hōʻike hou a me ka hoʻokaʻawale ʻana i nā mea like ʻole. Hōʻike ka papa ma lalo nei i nā ʻano reclassification like ʻole.
EMPL'OIS | Kumu waiwai |
Nā hana paʻa (hana hoʻokomo kālā) Waiwai pa'a 'ole (ma nā kumu waiwai nui) Na waiwai pa'a pa'a 'ole (ma nā kumu waiwai nui) Nā waiwai paʻa kālā (ma nā waiwai nui) | Nā Punawai Paʻa (hana kālā) ʻO ka emi ʻana o ke kaulike a me nā hāʻawi (koluma waiwai) Nā hoʻolako (nā aie) ʻAi kālā kūpaʻa |
He waiwai hana ana Kūʻai (ma nā waiwai nui) ʻO nā mua a me nā haʻawina i uku ʻia i nā loaʻa kālā (ma nā waiwai nui) ʻO nā lilo hana i uku mua ʻia Ma waho o ka laulā ʻO nā loaʻa kālā ʻole (ma nā waiwai nui) ʻO nā lilo i uku mua ʻole ʻia Waiwai kālā Loaʻa (Bank and Cash desk) ʻO nā palekana kūʻai | Nā aie hana o kēia manawa Loaʻa nā uku mua a me nā uku ʻAi kālā hana ʻO nā aie pilikanaka a me ka ʻauhau ʻO nā uku hana ʻē aʻe Loaʻa hana hoʻopaneʻe Ma waho o ka laulā ʻAiʻē ʻauhau Ka ʻaiʻē ma ka waiwai paʻa Nā aie hana ʻole ʻē aʻe ʻAʻole i hoʻopaneʻe ʻia ka loaʻa kālā Kālā kālā ʻO nā mea hoʻolimalima panakō o kēia manawa a me nā koena aie panakō |
THELU HANA | TOTAL PASSIVE |
✔️ Hoʻopili hou i ka pōʻai "hoʻopukapuka".
I ka wā o ka loiloi kālā, pono e hoʻokomo ʻia nā waiwai paʻa i loko o nā waiwai no kā lākou huina nui, ʻo ia hoʻi ka hoʻokaʻawale ʻana i ka depreciation a me ka amortization. ʻO ka mea hope, i unuhi ʻia mai nā waiwai, pono e hōʻike ʻia ma ke kaulike o nā mea kuleana ma lalo o nā aie.
No ka poʻe i hoʻolimalima ʻia e ka hoʻolimalima, ʻo ka waiwai kumu (unuhi ʻia mai ke koena waiwai) pono e ʻike ʻia a hoʻohui ʻia i nā hana paʻa, ma ke ʻano like me kahi waiwai paʻa nona ka ʻoihana.
Pono e helu ʻia ka huina kumulative depreciation a hiki i kēia lā a me ka nui i hoʻokomo ʻia i loko o nā kumuwaiwai paʻa. Pono e hoʻokomo ʻia nā koena waiwai i nā aie kālā. Pono e unuhi ʻia ka ukupanee ʻaʻole i loaʻa ma nā hōʻaiʻē mai nā waiwai kālā a hoʻohui ʻia i nā waiwai ʻole o kēia manawa.
✔️ Hoʻopili hou i ka pōʻai "kālā".
Pono e hoʻemi ka nui o ke kapena i hoʻopaʻa inoa ʻole ʻia e like me ka mea i ʻike ʻia ma nā kumuwaiwai paʻa me ka hopena i nā waiwai. KA uku uku nā kuleana (e hoopau i ka hooponopono waiwai) pono e hoʻopiʻi piha ʻia i nā pilikia pili pili e pili ana.
E like me ka mea i ʻōlelo ʻia ma lalo nei, pono e hoʻohui ʻia ka hoʻemi ʻana i ka waiwai i hoʻopaʻa ʻia a hoʻolimalima ʻia i ke kaulike. No nā waiwai paʻa i mālama ʻia hoolimalima, pono e hoʻokomoʻia kahi aie kālā i ke kaulike o ka poʻe kuleana i mea e kaulike ai ke komoʻana i nā waiwai o ka waiwai hoʻolimalima.
Les nā hoʻolako no nā pilikia kūpono ʻole e pili ana i ka wā lōʻihi e pono e hoʻokomo i ke kaulike. Pono e helu hou ʻia nā mea ʻae ʻole ʻia e like me nā aie hana a i ʻole nā aie hana ʻole ma muli o ko lākou ʻano.
Les hoa pili i keia manawa, ke ālai ʻia, pono e mālama ʻia ma ke ʻano he kumu waiwai paʻa. No laila pono lākou e hoʻokomo i loko o ke kaulike. Inā ʻaʻohe o lākou uku i kēlā me kēia manawa, e noho mau lākou i nā aie o kēia manawa.
Les ukupanee i hoahu ole ia ma nā hōʻaiʻē pono e wehe ʻia mai ka mea "hōʻaiʻē a me nā aie kālā a me nā mea like" e hoʻonui ai i ka mea " nā aie hana ʻole ". Ua like ia me nā overdrafts bank. Pono lākou e hoʻopaʻa ʻia ma ke ʻano he passive cash.
✔️ Hoʻopili hou i nā pōʻai "hana a me ka hana ʻole".
Ma ke ʻano he ʻāpana o ka loiloi kālā, nā mua a me nā waihona i uku ʻia ma nā kauoha, nā koina i uku mua ʻia, ka VAT hiki ke unuhi ʻia (aie VAT paha) a me nā bila i manaʻo ʻia ʻaʻole i hoʻopaʻa ʻia (e pili pū ana ka manaʻo ʻē aʻe i nā ʻaiʻē hana: nā kālā mua a me nā waihona i loaʻa, VAT a i ʻole ʻauhau ʻauhau, a me ka loaʻa kālā i ʻike mua ʻia).
ʻO ka pou " nā koi ʻē aʻe » ma ka hapanui o na hihia, ua like me na loaa ole.
ʻO nā aie i nā mea hoʻolako i nā waiwai paʻa, nā ʻaiʻē ʻauhau ma nā loaʻa kālā a me " ʻO nā aie ʻē aʻe » ua manaʻo ʻia he ʻaiʻē hana ʻole. Eia kekahi, pono e helu hou ʻia nā ʻāpana i uku ʻia i loko o ke kaulike i loko o nā aie hoʻokele ʻole.
✔️ Hoʻopili hou i ka pōʻai "kālā".
ʻO nā palekana kūʻai, inā he wai, pono e mālama ʻia ma ke ʻano he waiwai kālā. ʻO ke ʻano o nā bila i hoʻemi ʻia ʻaʻole i oʻo ʻia he mau aie kālā.
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✔️ Hoʻopili hou i nā ʻokoʻa unuhi
Hāʻawi ʻia ka hana paʻakikī no nā ʻokoʻa unuhi:
Inā hana nā ʻokoʻa hoʻololi: ua hoʻoili ʻia lākou i nā waiwai hana. Inā loaʻa ka hōʻemi o ka aie, wehe mākou iā lākou mai nā waiwai a unuhi mākou i nā aie hana inā piʻi ka ʻaiʻē.
Inā ʻokoʻa ka unuhi ʻana: ua weheʻia lākou mai nā aie a unuhiʻia mai nā waiwai hana inā loaʻa ka piʻiʻana o ka loaʻa. I ka hihia o ka hōʻemi ʻana i ka aie, hoʻololi mākou iā lākou i nā aie hana. ʻO ka hōʻuluʻulu manaʻo, ʻo ka papa ma lalo e hui pū i nā hōʻike hou a me nā hoʻoponopono hou e hana ʻia ma ka waihona koena.
Nā leka | ʻŌlelo hou |
Amortization a me ka depreciation | § Hoʻopau i nā waiwai § Hoʻohui i nā waiwai ponoʻī |
E hoʻolaha ʻia nā lilo no kekahi mau makahiki kālā | § hoʻopau iā lākou mai ka waiwai § Weheia mai ke kaulike |
ʻO nā uku pānaʻi a me nā palapala hoʻopaʻa | § Hoʻopau i nā waiwai § Weheia mai ke kaulike |
Uncalled shareholders-capital | § Wehe ʻia mai nā ʻaiʻē kālā (nā waihona i hoʻopaʻa ʻia) § Hoʻohui i nā ʻaiʻē no ka wā pōkole (nā waiho manawa pōkole) |
ʻO nā mea hoʻolimalima panakō o kēia manawa a me nā koena aie panakō | § Weheia mai na aie dala § Hoʻohui i nā aie cyclical |
Nā moʻokāki o kēia manawa o nā hoa ʻaiʻē | § Wehe ʻia mai nā waiwai paʻa kālā § Hoʻohui iā lākou i nā hōʻaiʻē kaʻahele (nā ʻaiʻai like ʻole) |
ʻO ka ukupanee i loaʻa ma nā hōʻaiʻē | § Hoʻohui i nā waiwai o kēia manawa (nā loaʻa kālā hana) § Hoohui i na aie i koe |
ʻO ka ukupanee i hōʻiliʻili ʻia ma nā ʻaiʻē i hoʻopaʻa ʻia ʻAʻole i uku ʻia nā bila i hoʻemi ʻia a ʻaʻole i uku ʻia nā ʻaiʻē i hāʻawi ʻia Nā hoʻolimalima kālā | § Hoʻohui ʻia nā waiwai kumu o ka waiwai i nā waiwai paʻa § Hoʻohui ʻia ka like o ka depreciation i ke kaulike § Hoʻohui ʻia ka ʻāpana like ʻole i ka ʻaiʻē kālā |
🌽Kaulike kālā
ʻIke ʻia ke koena kālā o ka ʻoihana ma o nā ʻano ʻekolu. ʻO ka hoʻopaʻa ʻana kālā e manaʻo nui Kapena Hana Net Global (FRNG), ka Pono i ke kālā Net Global (BFRNG) a me Net Cash (TN).
✔️ Kapena Hana Upena honua
ʻO ka FDR kahi manaʻo o ka pono o ka waihona kaulike hana o kahi hui. ʻElua mau pae o ke kapikala hana. ʻO ke kapikala hana ʻupena a me ke kapikala hana kālā. Inā ʻaʻohe mea i kuhikuhi ʻia, ʻo ka manaʻo o " kapikala hana » e pili ana i ka huina kālā hana holoʻokoʻa.
No ka helu ʻana i ka FR, ʻelua mau ala. ʻO ke kiʻekiʻe o ke ʻano helu kaulike a me ka lalo o ke ʻano helu kaulike. Mai ka luna o ka waihona kaulike, loaʻa iā mākou:
Ka nui o ka Upena Hana = (PF + Hoʻolimalima) - Nā Waiwai Paʻa
Ke hele nei mai ka lalo o ka waihona kaulike, loaʻa iā mākou:
ʻO ke kumu waiwai o ka honua holoʻokoʻa = (nā waihona kālā + loaʻa kālā + nā waiwai like ʻole o kēia manawa) - nā aie pōkole
Hōʻike ka papa ma lalo i nā wehewehe like ʻole o ke kapena hana.
hōʻailona FRNG | Na wehewehe |
FRNG>0 (pono) | ʻO nā kumu waiwai paʻa o ka hui e like me nā waiwai paʻa. ʻO ia ke ʻano o nā kumu waiwai paʻa e uhi i nā pono lōʻihi o ka ʻoihana. Kaulike kālā no laila mahalo ʻia a ua loaʻa i ka hui, mahalo i ke kālā hana, he koena o nā kumuwaiwai e hiki ai iā ia ke hoʻolilo i kāna mau pono kālā no ka wā pōkole. |
si FRNG =0 (null) | Hōʻike kēia i nā kumu waiwai paʻa e uhi i nā pono lōʻihi o ka ʻoihana. ʻOiai inā ua loaʻa ka ʻoihana i ka equilibrium, ʻaʻohe ona kumu waiwai no ka wā lōʻihi e kālā ai i kāna pōʻai hana. Hoʻopilikia kēia kūlana i kāna kaulike kālā. |
FRNG<0 (ʻino) | ʻO nā kumu waiwai paʻa o ka hui haʻahaʻa ma mua o nā waiwai paʻa. ʻAʻole i uhi piha ʻia nā pono lōʻihi e nā kumu waiwai paʻa. No laila pono ia e hoʻolilo i kekahi hapa o nā pono no ka wā lōʻihi me nā kumuwaiwai no ka wā pōkole. Hoʻokomo kēia kūlana i ka pilikia nui o ka insolvency. A laila pono ka hui e hana i nā hana wikiwiki e hoʻonui i kāna mau waiwai lōʻihi e loaʻa hou he koena FRNG. |
✔️ ʻO ke koi kālā hana (BFR)
ʻO ka (BFR) ka ana o nā kumu waiwai kālā e pono ai ka hui e hoʻokō i ka pono kālā i loaʻa mai ka hoʻololi ʻana i nā kahe kālā e pili ana i nā hoʻokaʻawale a me nā loaʻa e pili ana i kāna hana.
Ua kapa ʻia ʻo " kumu waiwai hana » ke ino. ʻO kona koʻikoʻi e pili ana i ka lōʻihi o ke kaʻina hana, ka waiwai hoʻohui i hoʻohui ʻia i kēlā me kēia pae o kēia pōʻai, ke koʻikoʻi a me ka lōʻihi o ka mālama ʻana i nā mea. nā mea maka/packaging, hana i ka holomua a me nā huahana i hoʻopau ʻia, a me nā lā palena uku i hāʻawi ʻia e nā mea hoʻolako a i ʻae ʻia i nā mea kūʻai.
ʻO ka hōʻike algebraic maʻalahi o ka BFR penei:
Koi kapena hana = Nā waiwai o kēia manawa (nā waiwai + nā hōʻaiʻē kālepa) - nā aie o kēia manawa (nā uku kālepa + ʻauhau ʻauhau + palekana pilikanaka + ʻaʻole kālā)
Hiki ke noʻonoʻo ʻia ʻo WCR ka ʻokoʻa ma waena o nā waiwai hana a me nā aie hana.
Pono Kapena Hana = (Inventory + Realizable Assets) - Nā 'Ai'ē no ka wā pōkole
Ma ka hoʻokaʻawale ʻana i ka BFR hana mai ka BFR hoʻohana ʻole (BFRHE), lilo ʻo BFRNG:
Ke Koina Kapita Hana Upena honua = BFRE + BFRHE
Makemake nā mea loiloi e hōʻike ʻia ka WCR i nā lā o ka huli ʻana. No laila, e puunaue wale i ka huina i loaa e ka CAHT a e hoonui me 365 a i ole 360 la. ʻO ka mea maʻamau, i ka ʻike kālā, hoʻokaʻawale mākou i ʻekolu mau hihia o nā koi kālā hana.
Nā wehewehe BFR
✔️Lmaikaʻi ka BFR
ʻoi aku ka nui o ka hoʻohana ʻana o ka ʻoihana ma mua o nā kumuwaiwai hana. Pono ka hui e hoʻolimalima i kāna mau pono no ka wā pōkole me ke kōkua ʻana o kāna mau waiwai o ka wā lōʻihi. Hiki iā ia ke hana pēlā me ke kōkua o nā kumu waiwai kālā no ka wā pōkole, e like me nā hōʻaiʻē panakō.
✔️Inā ʻo ka BFR he zero
ua like ka hoohana ana o ka hui me na waiwai hana. ʻAʻohe pono o ka ʻoihana no ka loaʻa kālā ʻana no ka mea ua lawa nā aie o kēia manawa no ke kālā ʻana i nā waiwai o kēia manawa.
✔️ʻino ka WCR
ʻoi aku ka liʻiliʻi o ka hana hana o ka hui ma mua o kāna mau kumuwaiwai hana. ʻAʻohe pono o ka ʻoihana e hoʻolilo kālā; ʻoi aku kona mau kuleana i kēia manawa ma mua o kāna mau pono kālā no nā waiwai hana.
No laila ʻaʻole pono ia e hoʻohana i kāna kālā hana no ke kālā e pono ai no ka wā pōkole.
🌽 ʻupena kālā (TN)
ʻO TN kahi hōʻike hōʻike kālā koʻikoʻi no kahi ʻoihana. ʻO kāna manaʻo paʻa, ka nānā ʻana a me ka nānā ʻana e hiki ai iā ia ke hoʻomaʻamaʻa i ka hoʻokele ʻoihana kūpono.
ʻO ka TN ka huina kālā i hiki ke hoʻoneʻe ʻia i ka wā pōkole (ke kamaʻilio pū nei mākou no ka loaʻa ʻana ma ka ʻike). Pono e hoʻoholo:
- Upstream i ka hana mua a i ʻole ma mua o ka lawe ʻana i ka ʻoihana
Ke hoʻolālā ke alakaʻi o ka papahana e hana i kāna ʻoihana, pono ʻo ia e helu i ke kahe kālā. Ma keʻano laulā, lawe ʻia kēia helu i ka wā e kūkulu ai i ka waihona kālā kālā, ka papaʻaina e hana ana i ka wānana kālā.
ʻO kāna hoʻoholo ʻana e hiki ai ke hōʻoia i ka pono o ka papahana a ʻo ke ʻano kālā o ka ʻoihana e hōʻoia i kahi paʻa.
- I ke ola a pau o ka hui
He mea koʻikoʻi ke kālā kālā. 'Ōlelo pinepine mākou no " aʻalolo o ka guerre no ka mea, e hoʻomalu ana i nā hōʻike a me nā kahe kālā i manaʻo ʻia no nā hoa o ka hui.
Hiki ke nānā ʻia i kēlā me kēia lā, i kēlā me kēia pule, i kēlā me kēia mahina, i kēlā me kēia makahiki. Pono e hoʻohui ʻia i loko o nā wānana i nā dashboards. Ma ka algebraically, ua helu ʻia ma nā ʻano penei:
Kālā Waiwai = Ka Waiwai Hana - Ke Koina Kapita Hana
A i ole
Net cash = Kālā kālā - ʻaiʻē kālā no ka wā pōkole
ʻO nā kumu waiwai kālā e hōʻike ana i nā mea waiwai kālā a pau ma ka pepa koena e hiki ke hoʻoneʻe ʻia i ka wā pōkole. Loaʻa iā lākou nā waiwai i mālama ʻia ma nā panakō, nā waihona kālā a me nā Investment Securities (VMP).
✔️Ka Wehewehe Waiwai
Ma hope o ka helu ʻana, hiki ke ala mai ʻekolu mau hihia:
TN >0: He hōʻailona ka loaʻa ʻana o ke kālā kālā maikaʻi e hiki i ka hui ke uku koke i ka ʻaiʻē. He hōʻailona maikaʻi kēia o ka hoʻokele maikaʻi. Eia naʻe, ʻaʻole pono ke kiʻekiʻe. I kēia hihia, ʻo ia nā kālā i lawa ʻole ka hoʻohana ʻia a ʻaʻole liʻiliʻi.
lorsque TN<0 : a priori, he hōʻailona maikaʻi ʻole o ka hoʻokele ʻana i kahi kūlana kālā ʻupena maikaʻi ʻole. Akā, he mea pono e nānā i nā kumu o kēia kūlana ma mua o ka hoʻopuka ʻana i kahi manaʻo.
Inā maikaʻi ʻole ke kahe kālā no ka mea kiʻekiʻe loa ka WCR (Working Capital Requirement), ʻOi aku ka maikaʻi o ka hoʻokele WCR e pono e hoʻopili. Inā maikaʻi ʻole no ka lawa ʻole o ke kālā hana, pono e nānā ʻia ke kulekele hoʻopukapuka o ka ʻoihana.
TN=0: ʻAʻole hiki ke loaʻa kēia kūlana ma ka hana.
Hiki iā ʻoe ke aʻo pehea e hana ai ke kālailai kālā me ka hoʻohana ʻana i nā lakio. Aia iā ʻoe
Kou mau manaʻo ma nā manaʻo
ʻatikala piha loa mahalo e Kauka
Aloha ahiahi iā ʻoe
Ua mahalo ʻia mākou no kou kūpaʻa i kā mākou pūnaewele
Mahalo iā ʻoe no kou manaʻo a mai poina e kaʻana like. ʻO kā mākou ʻoihana e lawe iā ʻoe i ka waiwai hoʻohui