Kodi kusanthula zachuma ndi ma ratios?

Kusanthula zachuma pogwiritsa ntchito ma ratios ndi chida chofunikira pakuwunika thanzi lamakampani. Njira iyi ndi yosiyana ndi njira yogwirira ntchito za kusanthula ndalama. Powunika kuchuluka kwachuma kwamakampani, osunga ndalama, oyang'anira ndi owunika atha kudziwa bwino momwe kampani ikugwirira ntchito, phindu lake, solvency ndi magwiridwe antchito.

M'nkhaniyi, tiwona mwatsatanetsatane momwe tingagwiritsire ntchito ndalama zowerengera ndalama kuti titanthauzire ndondomeko yazachuma ya kampani ndi kupanga zisankho mwanzeru.

Kaya ndinu katswiri wazachuma kapena wochita bizinesi yemwe mukufuna kumvetsetsa bwino manambala abizinesi yanu, kuunikaku mozama kwa chiŵerengero cha zachuma kukupatsani chidziwitso chothandiza, chotheka.

🌿Kusanthula kwamadzimadzi

Kusanthula kwa Liquidity kumawunika kuthekera kwa kampani kukwaniritsa zomwe akufuna kwakanthawi kochepa pogwiritsa ntchito ma ratios monga momwe zilili pano, chiŵerengero chochepa cha ndalama zamadzimadzi, ndi chiŵerengero chachangu cha liquidity. Kuwunikaku kumapereka chidziwitso pakutha kwa kampani kukwaniritsa ngongole zake kwakanthawi kochepa pogwiritsa ntchito zinthu zake zamadzimadzi.

✔ Liquidity ratios

Liquidity ndi muyeso wa kuthekera kwa wobwereketsa kubweza ngongole zake potengera kuti bizinesi ikuyenda bwino. Zimasiyana ndi solvency yomwe imachokera ku lingaliro la kutha kwa ntchito.

Kuti tiyeze kuchuluka kwamakampani, timawunika kufunikira kwandalama zake zopezeka pakubweza kwake. Izi zimachokera ku chiŵerengero cha ndalama zambiri, kuchepa kwa madzi komanso kuchepa kwachangu. Chiŵerengero chamakono chimayesa kuthekera kwa kampani kulipira ngongole zanthawi yochepa.

Pamene ndi wamkulu kuposa 1, zinthu zomwe zilipo panopa zimapangitsa kuti zikhale zotheka kupeza ndalama zomwe zilipo panopa. Kampaniyo ikhoza kuganiziridwa monga "zosungunulira" mu nthawi yochepa.

Chiŵerengero cha ndalama zochepetsedwa chikufanana ndi chiŵerengero cha katundu wamakono (zinthu zamadzimadzi zambiri papepala la ndalama) zocheperapo, ndi ngongole zomwe zilipo panopa. yaifupi (ngongole zomwe zikuyenera kuchitika mkati mwa chaka chimodzi).

Chiŵerengero chapafupipafupi cha liquidity chimakhala choletsa kwambiri kuposa ma ratioti ena awiri. Imawonetsa kuthekera kwa kampani kukwaniritsa zomwe yalonjeza kwakanthawi popanda kugwiritsa ntchito zomwe ili nazo illiquid (kuphatikiza masheya).

✔ Kusanthula zachuma ndi kukhazikika kwa chiŵerengero cha ntchito

Chiwongola dzanja cha ntchito zokhazikika zimayesa kuchuluka kwa ndalama zomwe zili ku LT ndi ngongole.

Chiŵerengero ichi chiyenera kukhala pa zosakwana 1 (100%). Ndikwabwino kukhala wamkulu kuposa 1 chifukwa izi zikutanthauza kuti chuma chokhazikika cha kampaniyo chimalola kuti ipange ndalama zochulukirapo zomwe zitha kugwiritsidwa ntchito kulipirira zofunikira zogwirira ntchito.

✔ Chiwerengero cha obsolescence

Chiyerekezo cha obsolescence chimayesa kuchuluka kwa kuwonongeka kwa zida zopangira kampani. Imawonetsedwa ngati peresenti.

Kuyandikira kwa 1, komwe kumawonetsa posachedwa kuti chidacho chikupangidwa. Apo ayi, zimasonyeza kukalamba.

✔ Chiŵerengero cha ufulu wodziimira pachuma

Chiŵerengero chodziyimira pawokha pazachuma chikuwonetsa momwe ngongole yakampani ikugwirira ntchito pokhudzana ndi momwe ilili.

Chiwopsezo chochepa kwambiri chimasokoneza mwayi wopeza ndalama zakunja chifukwa zikuwonetsa kuti kampaniyo imadalira mabungwe omwe amapereka ndalama ndipo ili ndi malo ochepa opangira ndalama zake.

✔ Chiŵerengero cha kudziimira pachuma

Paziwerengero zomwe zawerengedwa mpaka pano, za kudziyimira pawokha zachuma (RAF) ndizofunikira kwambiri.

Lamulo lazachuma limafuna kuti opereka ndalama azipereka ndalama zosachepera theka la ndalamazo kuti awonetsetse kuti kampaniyo imadziyimira pawokha motsutsana ndi anthu ena. Malinga ndi njira yachuma, kudziyimira pawokha kwachuma kumawonetsedwa motere:

Si RAF <1, ndiye kuti kampaniyo nthawi zonse imakhala ndi mwayi wolowa ngongole nthawi yayitali komanso yapakatikati.

M'malo momwe  RAF> 1, ndiye kampaniyo ikulephera kutenga ngongole zambiri. Mwanjira ina, iyenera kukonzanso likulu lake kapena kulionjezera kuti lipeze malire atsopano a ngongole ndi inshuwaransi kwa omwe ali nawo azachuma.

🌿 Kusanthula phindu

Kutanthauzira kwa magawo a phindu kumayenderana ndi sitepe yomaliza ya kusanthula zachuma za kampaniyo. Lingaliro ndiloti atulutse ziwerengero zazikulu kuchokera ku kafukufuku wa zachuma kuti athe kuyerekeza ndi makampani ena omwe ali m'gawo lomwelo. 

M'malo mwake, phindu la kampani ndi gawo lofunikira pakuchita kwake konse. Itha kufotokozedwa ngati mphamvu yake yopanga zotsatira (opindula) kuchokera ku likulu loyikidwa.

Potengera milingo yosiyanasiyana yazotsatira, magawo atatu owunikira phindu alipo: phindu logwira ntchito, phindu lachuma komanso phindu lazachuma.

Kuchulukitsa kwa phindu kumabweretsa zotsatira zokhudzana ndi: ntchito (kupindula kwa ntchito); njira zopangira kapena zopangira ndalama (zopindulitsa pazachuma); ndi njira zachuma (ndalama zopindulitsa).

✔ Kusanthula kwa phindu la ntchito

Pakati pa ziwerengero za phindu la ntchito, tili ndi:

???? Mlingo wamalonda TMC

TMC imakhudza makampani omwe ali ndi ntchito zamalonda. Kuwunika chiŵerengerochi kumapangitsa kuti zitheke kuwunika malire amalonda a kampaniyo komanso njira zake zamalonda. Zowonadi, malire okwera amakulolani kuti muwononge ndalama popanda nkhawa komanso ntchito yabwino yogulitsa.

Chizindikirochi chimalola kampani kuti idziyerekezere motsutsana ndi omwe akupikisana nawo omwewo. Kuwunika kwa chizindikirochi pakapita nthawi kumapangitsa kuti athe kuyesa ndondomeko yamalonda ya kampani. Mwamasamu, kuchuluka kwa malire kumapezedwa ndi njira iyi:

???? Mtengo wowonjezera (VAT)

Chiŵerengerochi chomwe chimagwiritsidwa ntchito m'makampani ogulitsa mafakitale chimayesa kuchuluka kwa kuphatikiza kwa kampaniyo. Zimapangitsa kusiyanitsa pakati pa mtengo wa zinthu zakunja ndi zamkati zopangira kampani. Ndilofanana ndi:

???? Mlingo wa gross operation surplus (EBITDA).

Chiŵerengero cha EBITDA chimayesa malire omwe amapangidwa ndi gawo lililonse lazogulitsa mosasamala kanthu za ndondomeko zosiyanasiyana za kampani. Zimawonetsedwa ndi chiŵerengero chotsatira:

EBITDA ndiye chizindikiro chachikulu chamakampani ndi/kapena ntchito zamakampani. Imapezedwa ndi maubale awa:

Mtengo wake ukawerengedwa, milandu iwiri ingabuke:

Ngati EBE> 0,  ndiye kuti bizinesiyo ndi yopindulitsa kuchokera kumalo ogwirira ntchito;

Ngati EBITDA <0, izi zimatchedwa "gross operating insufficiency". M'mawu ena, kubweza kwa kampani sikulipira ndalama zake.

????The Opaleshoni Rate of Return (ERR)

Chiŵerengerochi chimayesa kuchuluka kwa phindu la ntchito lomwe limapangidwa ndi phindu lililonse. Chiŵerengerochi chikusonyezedwa ndi chiŵerengero:

???? Mtengo wobwerera (TRC)

Chiŵerengero chomaliza cha banja ili ndi chomwe chimatsimikizira kuchuluka kwa phindu lomwe limapangidwa pagawo lililonse lazogulitsa. Zimawonetsedwa ndi chiŵerengero:

???? Chiŵerengero cha zotulukapo za katundu

Chiŵerengero cha kubwezeredwa kwa katundu chimayeza kuchuluka kwa zinthu zomwe zasinthidwa m'chaka. Chiŵerengerochi ndi chizindikiro chabwino cha khalidwe la katundu mu katundu (mlingo wa kutha) komanso kagwiritsidwe ntchito kakugula ndi kasamalidwe ka zinthu.

Zimawerengedwa pogawa mtengo wa katundu wogulitsidwa ndi mtengo wapakati wa katundu pa nthawi yoperekedwa. Ndikofunikira kuwunika kuchuluka kwa zinthu zomwe zimagulitsidwa chifukwa chogulitsa chilichonse chimabweretsa phindu lalikulu. Chiŵerengerochi chikhoza kuwulula komwe mungasinthire kachitidwe kanu kakugula ndi kasamalidwe ka zinthu.

Mwachitsanzo, mungaone mmene mumagulira zinthu komanso mmene makasitomala amachitira akhoza kuchepetsa katundu wanu. Mutha kupangira ndalama zina mwazinthu zomwe zatha pogulitsa pamtengo wotsika kwa makasitomala ena.

Kuti tiwerengere kuchuluka kwa ndalama zomwe zimagulitsidwa pa chaka chimodzi, choyamba tiyenera kuwerengera kuchuluka kwazinthu zamakampani.

Chiŵerengero chochepa kwambiri chikhoza kusonyeza zochitika zosiyanasiyana. Kapena lkampaniyo imakumana ndi zovuta zamalonda kapena wachulukitsidwa.

Kuchulukirachulukira ndi chinthu choyang'anira chomwe chingathe, mwachitsanzo, kubweretsa ndalama zowonjezera zosungira; pankhani ya katundu wowonongeka pomwe mtengo umachepa pakapita nthawi, katundu wambiri amatha kukhudza kwambiri thanzi la kampani.

M'malo mwake, chiŵerengero chapamwamba chimatanthauza kuti katunduyo amayendetsedwa bwino kwambiri poyerekezera ndi kuchuluka kwa malonda omwe kampaniyo yapeza mkati mwa chaka.

???? Chiyerekezo cha chiwongola dzanja cha malonda

Chiyerekezo cha chiwongola dzanja cha zolandilidwa zamalonda chimapereka chidziwitso pa avareji yanthawi yomwe idadutsa pakati pa tsiku lomwe invoice idatulutsidwa ndi momwe amalipira. Chiŵerengerochi chikuwerengeredwa kuchokera ku chiŵerengero chotsatirachi:

Chiŵerengerochi chimapangitsa kuti zitheke kufotokoza zochitika zokhudzana ndi nthawi yomwe makasitomala amatenga kuti abweze ngongole. Kuchedwa kwapakati komwe kumakhala kotalika kwambiri kumatha kuwonetsa zinthu zingapo. Tiyeni vmakasitomala athu akukumana ndi mavuto azachuma kapena kutimasiku omalizira amene mumapereka kwa makasitomala anu ndi aafupi kwambiri.

Mosiyana ndi izi, nthawi yayifupi yolipira makasitomala imatanthauza kuti makasitomala anu ndi odalirika, amalemekeza nthawi yomwe aikidwa kapena kuti amapindula ndi thanzi labwino lazachuma.

????Trade payables turnover ratio

Poyandikira kwambiri chiŵerengero cha m'mbuyomo, chiŵerengero cha chiwongoladzanja cha ngongole za ogulitsa chimasonyeza nthawi yomwe kampaniyo inatenga kuti ibweze ngongole zomwe inapangana ndi ogulitsa. Imawerengedwa motere:

Kulipira kwakanthawi kochepa ndi khalidwe lomwe limayamikiridwa kwambiri ndi ogulitsa anu. Izi zikutanthauza kuti ndinu odalirika komanso kuti mumalemekeza zomwe mudapangana ndi anzanu.

Komabe, kulipira omwe akukupatsirani mwachangu kungayambitse vuto la kayendedwe ka ndalama kutengera zomwe kampaniyo ili nayo. Ndikoyenera kulemekeza masiku omaliza omwe aperekedwa ndikulipira omwe akukupatsirani pa tsiku lomwe mwagwirizana kale.

Kuphatikiza apo, kupatsa bizinesi yanu nthawi yokwanira yosonkhanitsa zogulitsa kumakupatsani mwayi wowonjezera ndalama zanu ndikulipira omwe akukupatsirani mwamtendere.

🌿Analysis of Economic profitability (ER)

Ziwerengero zoyezera phindu lazachuma zimapangitsa kuti zizitha kuweruza momwe kampaniyo ingapangire zotsatira (phindu) mwa kusonkhanitsa ndalama zomwe zikufunika kuti zigwire ntchito yake.

Phindu lazachuma limachokera ku kuthekera kwa kampani kugulitsa ndi kupanga malire ndi zotsatira zomwe zimalola kuti likulu la kampani lipangidwenso ndikulipidwa. Kuchuluka kwachuma kwachuma kumawonetsedwa ndi chiŵerengero:

Kupindula kwachuma chonse kumayesedwa poyerekezera ndi chuma chonse.

Chizindikiro ichi cha phindu lazachuma chimathandizira kudziwitsa osunga ndalama za kubwereranso pa likulu lofunikira pantchito. Komabe, chizindikiro ichi sizothandiza kwa ogwiritsa ntchito onse za kusanthula ndalama. Ichi ndichifukwa chake, mwachitsanzo, opereka likulu ali ndi chidwi ndi phindu lazachuma, makamaka malipiro a zopereka zawo.

🌿 The Analysis of Financial profitability (FR)

Mawerengero azachuma ndi omwe amagwiritsidwa ntchito kwambiri ndi manejala kuwunika momwe kampani ikuyendera. Ziwerengerozi zimapangitsa kuti zitheke kuwunika momwe kampaniyo ilili popereka zopindulitsa kwa omwe ali ndi masheya ndikuwalipira m'njira yoti apereke chipukuta misozi pa zoopsa zomwe zachitika.

Kufunika kwa chiŵerengerochi kumawunikiridwa potengera kuchuluka kwa ndalama zomwe munthu amapeza. Zimawonetsedwa ndi chiŵerengero:

Kusanthula kwachuma pogwiritsa ntchito ma ratios ndiyo njira yabwino kwambiri yowonera momwe zinthu zilili pakampani. Muyenera kulemekeza nthawi zonse njira yowunikira ndalama. Komabe, ngati mukufuna kuwongolera ndalama zanu m'miyezi isanu ndi umodzi, ndikupangira izi.

Zili ndi inu, siyani maganizo anu mu ndemanga