Ungayenza kanjani ukuhlaziywa kwezimali ngezilinganiso?

Ukuhlaziywa kwezezimali kusetshenziswa izilinganiso kuyithuluzi elibalulekile lokuhlola impilo yezezimali yenkampani. Le ndlela ihlukile kune indlela yokusebenza ukuhlaziywa kwezimali. Ngokuhlola izilinganiso ezihlukahlukene zezezimali, abatshalizimali, abaphathi nabahlaziyi bangathola ulwazi olubalulekile mayelana nokusebenza kwenkampani, inzuzo, i-solvency nokusebenza kahle kwenkampani.

Kulesi sihloko, sizohlola ngokuningiliziwe ukuthi ungasebenzisa kanjani izilinganiso zezezimali ukuze uhumushe izitatimende zezimali zenkampani futhi wenze izinqumo ezinolwazi.

Kungakhathaliseki ukuthi uchwepheshe wezezimali noma usomabhizinisi ofuna ukuqonda kangcono izinombolo zebhizinisi lakho, lokhu kuhlola okujulile kokuhlaziywa kwesilinganiso sezimali kuzokunikeza ulwazi olusebenzayo, olusebenzayo.

🌿Ukuhlaziywa kwe-Liquidity

Ukuhlaziywa kwe-Liquidity kuhlola ikhono lenkampani lokuhlangabezana nezibopho zayo zesikhathi esifushane isebenzisa izilinganiso ezifana nesilinganiso samanje, isilinganiso esincishisiwe se-liquidity, nesilinganiso semali esheshayo. Lokhu kuhlaziya kunikeza imininingwane ngekhono lenkampani lokuhlangabezana nezikweletu zayo zesikhathi esifushane isebenzisa izimpahla zayo eziwuketshezi.

✔️ Izilinganiso ze-Liquidity

I-Liquidity isilinganiso sekhono lomuntu okweletayo ukukhokha izikweletu zakhe kucatshangelwa ukuqhubeka kwebhizinisi. Ihlukile ku-solvency esekelwe kumbono wokunqamuka kwemisebenzi.

Ukuze silinganise ukuqina kwenkampani, sihlola ukubaluleka kwezimali zayo ezitholakalayo ekukhokheleni kwayo. Lokhu kusekelwe esilinganisweni se-liquidity evamile, ukuncishiswa kwe-liquidity kanye ne-liquidity esheshayo. Isilinganiso samanje sikala ikhono lenkampani lokukhokha izikweletu zayo zesikhashana.

Lapho kukhulu kune 1, izimpahla zamanje zikwenza kube nokwenzeka ukuxhasa ngezimali okungenani izikweletu zamanje. Khona-ke inkampani ingacatshangelwa njenge "solvent" esikhathini esifushane.

Isilinganiso semali encishisiwe semali engenayo silingana nesilinganiso sezimpahla zamanje (izimpahla eziwuketshezi eziningi eshidini lebhalansi) izinhlu zezimpahla ezincane, nezikweletu zamanje. isikhathi esifushane (izikweletu okumele zikhokhwe phakathi nonyaka owodwa).

Isilinganiso esisheshayo se-liquidity sinomkhawulo kakhulu kunezinye izilinganiso ezimbili. Kubonisa ikhono lenkampani lokufeza izibopho zayo zesikhashana ngaphandle kokusebenzisa izimpahla zayo zamanje illiquid (kuhlanganise namasheya).

✔️ Ukuhlaziywa kwezimali ngu izilinganiso ezizinzile zokuhlinzekwa kokuqashwa

Isilinganiso sokufakwa kwemisebenzi ezinzile sikala izinga lokumbozwa kwezimpahla ezigcinwe e-LT ngezikweletu.

Lesi silinganiso kufanele sibe ku ngaphansi kuka-1 (100%). Kungcono nakakhulu ukuthi kube kukhulu kuno 1 ngoba lokhu kusho ukuthi izinsiza ezizinzile zenkampani ziyivumela ukuthi ikhiqize imali eyeqile engase isetshenziselwe ukuxhasa ngezimali izidingo zemali yokusebenza.

✔️ Isilinganiso sokuphelelwa yisikhathi

Isilinganiso sokuphelelwa yisikhathi sikala izinga lokuguga nokudabuka kwemishini yokukhiqiza yenkampani. Ivezwa njengephesenti.

Lapho isondela ku-1, yilapho ikhombisa khona ukuthi ithuluzi liyakhiqizwa. Uma kungenjalo, libonisa ukuguga.

✔️ Isilinganiso sokuzimela kwezezimali

Isilinganiso sokuzimela kwezezimali sigqamisa isimo sesikweletu sezimali senkampani ngokuphathelene nokulingana kwayo.

Isilinganiso esiyizingozi eziphansi kakhulu esenza kube nzima amathuba okuthola uxhaso lwangaphandle ngoba sibonisa ukuthi inkampani incike ezinkampanini eziyixhasayo ngezimali futhi inesikhala esincane kakhulu sokuqondisa okukhiqizwa yizikhwama zayo.

✔️ Isilinganiso sokuzimela kwezezimali

Ezilinganisweni ezibalwe kuze kube manje, lokho kokuzimela kwezezimali (RAF) kubaluleke kakhulu.

Umthetho wezezimali udinga ukuthi abahlinzeki bezimali kufanele banikeze okungenani uhhafu wemali yokutshalwa kwezimali ukuze kuqinisekiswe ukuzimela kwenkampani ngokumelene nezinkampani zangaphandle. Ngokwendlela yezezimali, ukuzimela kwezezimali kuvezwa kanje:

Si I-RAF <1, khona-ke inkampani ihlale inethuba lokungena ezikweletini esikhathini eside nesiphakathi.

Esimeni lapho  I-RAF > 1, khona-ke inkampani ayikwazi ukuthatha esinye isikweletu. Ngamanye amazwi, kufanele ihlanganise kabusha imali yayo noma inyuse ukuze ithole umkhawulo omusha wokuba nezikweletu kanye nomshwalense wabalingani bayo bezezimali.

🌿 Ukuhlaziya inzuzo

Ukuchazwa kwezilinganiso zenzuzo empeleni kuhambelana isinyathelo sokugcina sokuhlaziya ezezimali zenkampani. Umbono uwukukhipha izilinganiso eziyinhloko ekuhlaziyweni komnotho ukuze ukwazi ukuqhathanisa nezinye izinkampani ezisembonini efanayo. 

Eqinisweni, inzuzo yenkampani iyingxenye ebalulekile yokusebenza kwayo jikelele. Ingachazwa njengamandla ayo okukhiqiza imiphumela (abahlomuli) kusuka enhlokodolobha etshaliwe.

Uma kubhekwa amazinga ahlukene emiphumela, amazinga amathathu okuhlaziya inzuzo akhona: inzuzo yokusebenza, inzuzo yezomnotho kanye nenzuzo yezimali.

Imiphumela yezilinganiso zenzuzo maqondana: nomsebenzi (inzuzo yokusebenza); izindlela zokukhiqiza noma zokutshalwa kwezimali (inzuzo yezomnotho); kanye nezindlela zezimali (inzuzo yezimali).

✔️ Ukuhlaziywa kwenzuzo yokusebenza

Phakathi kwezilinganiso zenzuzo yokusebenza, sina:

???? Izinga lemajini yezentengiso TMC

I-TMC iphathelene nezinkampani ezinomsebenzi wokuthengisa. Ukuhlola lesi silinganiso kwenza kube nokwenzeka ukuhlola umkhawulo wezohwebo wenkampani kanjalo namasu ayo okuhweba. Ngempela, imajini ephezulu ikuvumela ukuthi ungene ezindlekweni ngaphandle kokukhathazeka futhi isevisi yokuthengisa engcono.

Le nkomba ivumela inkampani ukuthi iziqhathanise nezimbangi ezifanayo. Ukuqapha le nkomba ngokuhamba kwesikhathi kwenza kube nokwenzeka ukuhlola inqubomgomo yezohwebo yenkampani. Ngokwezibalo, isilinganiso semajini iyonke itholwa ngefomula elandelayo:

???? Izinga le-value added (VAT)

Lesi silinganiso esisetshenziswa ezinkampanini zezimboni sikala izinga lokuhlanganiswa kwenkampani. Kwenza kube nokwenzeka ukuhlukanisa phakathi kwezindleko zezici zangaphandle nezangaphakathi zokukhiqizwa kwenkampani. Ilingana nokuthi:

???? Izinga le-gross operating surplus (EBITDA).

Isilinganiso se-EBITDA sikala imajini ekhiqizwa iyunithi ngayinye yenzuzo ngaphandle kwezinqubomgomo ezihlukile zenkampani. Kuboniswa ngesilinganiso esilandelayo:

I-EBE iyinkomba yokuqala yokusebenza kwezimboni kanye/noma ezentengiselwano zenkampani. Itholwa ngokuhlobana okulandelayo:

Uma inani layo selibaliwe, izimo ezimbili zingavela:

Uma i-EBE > 0,  khona-ke ibhizinisi linenzuzo ngokombono wokusebenza;

Uma EBITDA<0, lokhu kubizwa ngokuthi “ukungasebenzi kahle kakhulu”. Ngamanye amazwi, inzuzo yenkampani ayifaki izindleko zayo.

????Izinga lokusebenza lembuyiselo (ERR)

Lesi silinganiso sikala izinga lenzuzo yokusebenza elikhiqizwa iyunithi ngayinye yenzuzo. Lesi silinganiso sivezwa ngesilinganiso:

???? Izinga lezohwebo lembuyiselo (TRC)

Isilinganiso sokugcina salo mndeni yiso esinquma izinga lenzuzo yonke ekhiqizwa iyunithi ngayinye yenzuzo. Kuboniswa ngesilinganiso:

???? Isilinganiso senzuzo yempahla

Isilinganiso se-inventory turnover sikala inani lezikhathi i-inventory eguqulelwe ngayo phakathi nonyaka. Lesi silinganiso siyinkomba enhle yekhwalithi yezimpahla esitokweni (izinga lokuphelelwa yisikhathi) kanye nempumelelo yokuthenga kanye nezinqubo zokuphatha i-inventory.

Ibalwa ngokuhlukanisa izindleko zezimpahla ezithengisiwe ngenani elimaphakathi le-inventory phakathi nenkathi ethile. Kubalulekile ukuhlola inzuzo ye-inventory ngoba inzuzo ngayinye yenza inzuzo enkulu. Lesi silinganiso singadalula lapho ongayithuthukisa khona imikhuba yakho yokuthenga nokuphathwa kwempahla.

Isibonelo, ungahlaziya imikhuba yakho yokuthenga kanye neyamakhasimende akho ukuze uthole ukuthi unjani inganciphisa i-inventory yakho. Ungenza imali ngolunye uhlu lwempahla oluphelelwe yisikhathi ngokuluthengisa ngesaphulelo kumakhasimende athile.

Ukuze sibale isilinganiso senzuzo ye-inventory ngaphezu konyaka, kufanele siqale sibale i-inventory emaphakathi yenkampani.

Isilinganiso esiphansi kakhulu singaveza izimo ezihlukene. Noma linkampani ihlangabezana nobunzima bezentengiselwano noma igcwele ngokweqile.

Isitokwe esigcwele ngokweqile siyisici sokuqapha esingaholela, isibonelo, ezindlekweni zokulondoloza ezengeziwe; endabeni yezimpahla ezibolayo lapho inani lehla ngokuhamba kwesikhathi, isitokwe esiningi singaba nomthelela omkhulu empilweni yezezimali yenkampani.

Ngokuphambene nalokho, isilinganiso esiphezulu sisho ukuthi isitoko siphathwa ngendlela efanele ngokuphathelene nenani lokuthengisa elizuzwe yinkampani phakathi nonyaka.

???? Isilinganiso senzuzo yokutholwayo kwezohwebo

Isilinganiso senzuzo yokutholwayo kwezohwebo sinikeza ulwazi ngesilinganiso sesikhathi esidlulile phakathi kosuku lokukhishwa kwe-invoyisi kanye nalolo lokukhokha kwayo okusebenzayo. Lesi silinganiso sibalwa kusukela kusilinganiso esilandelayo:

Lesi silinganiso senza kube nokwenzeka ukusho ithrendi ephathelene nesikhathi amakhasimende akho asithathayo ukukhipha izikweletu. Ukulibaziseka okumaphakathi okude kakhulu kungaveza izinto ezimbalwa. Vumela vamaklayenti ethu abhekene nezinkinga zezimali noma ukuthiIminqamulajuqu oyinikeza amakhasimende akho mifushane kakhulu.

Ngokuphambene, isilinganiso esifushane sesikhathi sokukhokha kwamakhasimende sisho ukuthi amakhasimende akho anokwethenjelwa, ahloniphe umnqamulajuqu obekiwe noma ukuthi ayazuza empilweni enhle yezezimali.

????Isilinganiso senzuzo ekhokhelwa ukuhweba

Njengoba isondelene kakhulu nesilinganiso sangaphambilini, izinga lokushintshwa kwezikweletu zabahlinzeki libonisa isilinganiso sesikhathi esithathwe inkampani ukukhokha izikweletu enazo nabaphakeli bayo. Ibalwa kanje:

Isikhathi esifushane sokukhokha siyisici esithakaselwa kakhulu abahlinzeki bakho. Lokhu kusho ukuthi uthembekile futhi uyazihlonipha izibopho ozenzile nabalingani bakho.

Kodwa-ke, ukukhokha abahlinzeki bakho ngokushesha kakhulu kungabangela ubunzima bokugeleza kwemali kuye ngezinsiza zenkampani. Kutuswa ukuhlonipha izinsuku ezinqunyiwe ezinconyiwe futhi ukhokhele abahlinzeki bakho ngosuku okwakuvunyelwene ngalo kusengaphambili.

Ngaphezu kwalokho, ukunikeza ibhizinisi lakho isikhathi esanele sokuqoqa okuthengisiwe kukuvumela ukuthi ukhuphule ukuhamba kwakho kwemali bese ukhokhela abahlinzeki bakho ngokuthula.

🌿Ukuhlaziywa kwenzuzo yezomnotho (ER)

Izilinganiso zokulinganisa inzuzo yezomnotho zenza kube nokwenzeka ukwahlulela amandla enkampani okukhiqiza imiphumela (inzuzo) ngokuhlanganisa nje imali edingekayo ukuze yenze umsebenzi wayo.

Inzuzo yezomnotho ivela ekhonweni lenkampani lokuthengisa nokwenza ama-margins kanye nemiphumela evumela ukuthi imali yenkampani ivuselelwe futhi iholelwe. Isamba sesilinganiso somnotho sembuyiselo sivezwa isilinganiso:

Inzuzo yezomnotho iyonke ikalwa ngokuphathelene nensalela yezimpahla zomnotho.

Le nkomba yenzuzo yezomnotho isiza ukwazisa abatshalizimali mayelana nembuyiselo yemali edingekayo ekusebenzeni. Nokho, le nkomba ayisho lutho kubo bonke abasebenzisi ukuhlaziywa kwezimali. Kungakho abahlinzeki bezimali, ngokwesibonelo, benentshisekelo enzuzweni yezimali, ikakhulukazi iholo leminikelo yabo.

🌿 Ukuhlaziywa kwenzuzo yezezimali (FR)

Izilinganiso zezimali yizona ezisetshenziswa kakhulu umphathi ukuze kuqashwe ukuvela kwenkampani. Lezi zilinganiso zenza kube lula ukuhlola ikhono lenkampani lokukhokha izabelo kubanikazi bamasheya bayo futhi ibaholele ngendlela yokuthi banxephezele ngobungozi obukhona.

Ukubaluleka kwalesi silinganiso kuyahlolwa kubhekiselwa kusilinganiso esimaphakathi sembuyiselo kutshalo-mali lwemali engenayo engaguquki. Kuboniswa ngesilinganiso:

Ukuhlaziywa kwezimali kusetshenziswa izilinganiso kuyindlela engcono kakhulu yokuhlola isimo sezimali senkampani. Kufanele uhloniphe njalo indlela yokuhlaziya imali. Kodwa-ke, uma ufuna ukulawula izimali zakho ezinyangeni eziyisithupha, ngincoma kakhulu lo mhlahlandlela.

Kukuwe, shiya umbono wakho emazwaneni