Liquidity chiŵerengero: wa chilinganizo pepala ndi mtengo muyezo

chizindikiro chimodzi pa zochitika za mlingo wa liquidity. Pa akuti ngongole bungwe, mphamvu zake zonse ndi kulipira udindo pa nthawi. Zambiri zimene ndi magawanidwe liquidity, tikutsata ndondomeko za bwino latsopano kwa mawerengedwe a lililonse chizindikiro zili m'nkhani pansipa.

mtima

Liquidity - ndi udindo nkhani za chuma kampaniyo. Yotsirizira anawagawa m'magulu malingana ndi nyengo ya kusintha mu ndalama. Malinga ndi chizindikiro ichi Akuti:

• luso la kampaniyo mwamsanga kuti mavuto azachuma;
• mphamvu kuonjezera chuma ndi malonda mabuku apamwamba;
• luso kubwerera mangawa.

digiri ya liquidity

Kupanda liquidity umaonetseredwa, pakalibe kuthekera kulipira ngongole ndiponso kudzipereka. Tili kugulitsa katundu amodzi Tikanena zikachitika - kuti liquidate pa gulu. The kuwonongeka kwa zinthu chuma, chifukwa mu profitability m'munsi, imfa ya likulu padera ndi eni, malipiro kuchedwa chidwi ndi yaikulu ngongole ya.

Quick chiŵerengero (tikutsata ndondomeko za mawerengedwe a pepala bwino Adzaperekedwa pansipa) chimasonyeza luso chinthu zachuma kubwezera kwa ndalama alipo mu nkhani. Current solvency zingakhudze ubwenzi ndi makasitomala ndi ma sapulaya. Ngati ogwira ntchito sangathe kubwezera pa nthawi, linakhalapo anapitiriza ndi chipeneko.

Aliyense alionse m'dzikoli pali (chilinganizo cha kuwerengetsa muyezo adzakhala ankaimira hereinafter) anatsimikiza mtima chiŵerengero cha chuma ndi ngongole ya gulu. zizindikiro amenewa anawagawa m'magulu anayi. Mofananamo, liquidity aliyense chiŵerengero (tikutsata ndondomeko za mawerengedwe a muyezo zofunikira mu kusanthula ntchito), zingadziŵike padera kwa chuma kudya ndi pang'onopang'ono ndi ngongole.

katundu

Liquidity - luso makampani katundu kupanga kangachepe. Liwiro ndondomeko izi ndendende akuganizira alionse m'dzikoli pali. Dongosolo la mawerengedwe a pepala bwino Adzaperekedwa pansipa. The apamwamba ndi bwino kampani "pa mapazi ake".

chuma Proranzhiruem pa mlingo awo kutembenuka mu ndalama:

• ndalama mu nkhani ndi pa ofesi bokosi;
• ngongole, Zachuma sheya;
• Ngakhale kale chifukwa mangawa kwa masapulaya, ngongole Bank makampani ena;
• katundu;
• zida;
• nyumba;
• WIP.

Tsopano kugawa chuma cha magulu otsatirawa:

• A1 (kwambiri madzi) ndalama pa dzanja ndi kubanki, magawo a makampani ena.

• A2 (anagulitsa mofulumira): yochepa ngongole counterparties.

• A3 (pang'onopang'ono): m'matangadza, WIP, yaitali finvlozheniya.

• A4 (zovuta kuzitsatira) - chuma sanali panopa.

kakatundu makamaka limabweretsa gulu zace, kapena malingana ndi ntchito. Mwachitsanzo, kwa makina zomanga fakitale lathe adzafotokoza kwa "m'matangadza chofunika", ndi unit anaipangira chionetserocho - kuti chuma sanali panopa ndi moyo zothandiza kwa zaka zingapo.

ngongole

chiŵerengero, muyezo wa chilinganizo ikuyimiridwa pansipa, anatsimikiza mtima chiŵerengero cha chuma ndi ngongole. Yotsirizira alinso m'magulu:

• P1 - maudindo ambiri anafuna.
• P2 - ngongole ndi liwu kwa miyezi 12.
• P3 - ena ngongole nthawi yaitali.
• P4 - ndi nkhokwe kampani

Mizere ya aliyense wa magulu awa ayenera lifanane ndi mlingo wa liquidity wa chuma. Choncho, asanayambe kuwerengetsera ziri zofunika Sinthani malipoti mlandu.

bwino pepala liquidity

Pakuti kuwerengetsera zina ayenera poyerekeza ndalama magulu ziyenera. Izi ziyenera kuchitidwa magawanidwe amenewa:

• A1> A1.
• A2> P2.
• A3> P3.
• A4

Pokhapokha zinthu izi ziperekedwa woyamba atatu, ndiye wachinayi chichitike basi. Komabe, kusowa ndalama zogulira limodzi mwa magulu a chuma sangathe kuchepetsa ndi zochuluka pa ena, mwamsanga ndalama sangathe m'malo pang'onopang'ono chuma.

Pofuna kuchita bwino ziyenera masamu koyefishienti ambiri liquidity. Tikutsata ndondomeko za muyezo:

L1 = (A1 + (1/2) * A 2 + (1/3) * A3) / (A1 + (1/2) * S2 + (1/3) * P3).

Mtengo akadakwanitsira wa - 1 kapena zambiri.

Mwa zinthu zimenezi sizitero mwatsatanetsatane muli. A mawerengedwe mwatsatanetsatane za zizindikiro solvency ikuchitika ndi gulu.

liquidity panopa

Luso la gulu bizinesi kubweza ngongole yochepa chifukwa chuma chonse chimasonyeza chiŵerengero panopa. Tikutsata ndondomeko za bwino (manambala mzere):

Kr = (1200 - 1230 - 1220) / (1500 - 1550 - 1530).

Palinso aligorivimu inanso imene kuwerengera chiŵerengero panopa. Tikutsata ndondomeko za muyezo:

K = (o - yaitali CLE - oyambitsa ngongole) / (.. Pindani ngongole) = (A1 + A2 + A3) / (Π1 + Π2).

The apamwamba a index phindu bwino malipiro. zake khalidwe mopitirira kwa nthambi iliyonse ya ulimi, koma zosiyana pafupifupi pakati 1,49-2,49. mtengo A osachepera 0,99 limasonyeza kulephera kampani kulipira pa nthawi, ndi oposa 3 - ndi chiwerengero mkulu wa chuma makuponi.

The koyefishienti amasonyeza solvency wa bungwe, osati panopa komanso mwadzidzidzi. Komabe, sikuti kupereka chithunzi mokwanira. Malonda chizindikiro sichidziwika normative, pamene kupanga - zambiri.

Emergency liquidity

Luso la gulu bizinesi kulipira ngongole chifukwa chuma mofulumira opanda inventories amasonyeza chiŵerengero mwamsanga. Tikutsata ndondomeko za bwino (manambala mzere):

KSL = (1230 + 1240 + 1250) / (1500 - 1550 - 1530).

kapena:

K = (nthawi. DZ + nthawi. Finvlozheniya + DS) / (nthawi. Ngongole) = (A1 + A2) / (Π1 + Π2).

Mu kuwerengetsa chiŵerengero ichi monga m'matangadza yapita si analandidwa. Kuyambira mfundo chuma view, kukwaniritsidwa kwa chuma cha gulu adzabweretsa kampani zomvetsa lalikulu.

Mtengo akadakwanitsira wa - Mph 1.5 - 0,8. chizindikiro amasonyeza chiwerengero cha ngongole kuti akhoza ataphimbidwa ndi utuluke ndalama ku ntchito ntchito. Kuonjezera phindu la chizindikiro ichi chiyenera kuwonjezera kuchuluka kwa ndalama zokha ndi kukopa ngongole nthawi yaitali.

Monga momwe zinalili m'mbuyomu, mtengo wa index ali wamkulu kuposa 3 chimasonyeza mosaganizira bungwe likulu dongosolo, amene amayambitsidwa ndi pang'onopang'ono kufufuza ndi nkhani kukula olandila.

liquidity mtheradi

Luso la gulu bizinesi kubweza ngongole chifukwa otaya ndalama amasonyeza chiŵerengero ndalama. Tikutsata ndondomeko za bwino (manambala mzere):

CALORIES = (240 + 250) / (500 - 550 - 530).

Mtengo akadakwanitsira wa - Mph oposa 0.2 - 0.1. Izo zikusonyeza kuti 20% ya ngongole akuti gulu akhoza kulipira pomwepo. Ngakhale Mwina mwangwiro ongolankhula wa zosayembekezereka amafunika mwamsanga alipire cha ngongole zonse, mutha kuwerengera ndi kutanthauzira chiŵerengero cha liquidity mtheradi. Tikutsata ndondomeko za muyezo:

K = (Short. Finvlozheniya + DS) / (Short. Ngongole) = A1 / (Π1 + Π2).

kuwerengetsera The amagwiritsanso ntchito alionse m'dzikoli pali yovuta. Tikutsata ndondomeko za muyezo:

CCl = (A1 + A2) / (P1 + P2).

zizindikiro zina

likulu Maneuverability: A3 / (AO - A4) - (P1 + P2).

kuchepa ake mu mphamvu kuoneka ngati chinthu zabwino, chifukwa ena ndalama atapanga mu inventories ndi nkhani olandila, adzamasulidwa.

The gawo la chuma pepala bwino (bwino zotsatira za - A4) / moyenera pepala okwana.

Ndalama mwini: (A4 - A4) / (AB - A4).

gulu liyenera kukhala osachepera 10% ya ndalama zake dongosolo likulu.

Net ntchito likulu

chizindikiro amasonyeza kusiyana pakati pa chuma panopa ndi ngongole sonyezani. Ichi ndi gawo la likulu, amene anapanga likuvutika yaitali ngongole ndi chilungamo. Tikutsata ndondomeko za mawerengedwe ndi motere:

Net likulu = o - ngongole yochepa = tsa 1200 - tsa 1500..

The muyeso wa chuma panopa pa ngongole limasonyeza kuti kampani amatha kubweza ngongole, ali nkhokwe kwa kukula. Standard mtengo - kuposa ziro. Kupanda ntchito likulu chikusonyeza kulephera kwa gulu abwezere ngongole, ndi muyeso kwambiri wa - pa ntchito zopanda nzeru chuma.

Mwachitsanzo

Pa pepala bwino kuphatikizapo:

• Cash (DS) - 60 000 rubles.
• ndalama yochepa (KPH) - 27 000 rubles.
• Nkhani olandila (DZ) - 120 000 rubles.
• Os - 265 zikwi rubles ..
• IA - 34 zikwi rubles ..
• Inventories (PL) - 158 000 rubles.
• ngongole nthawi yaitali (CP) - 105 000 rubles.
• ngongole yochepa (CC) - 94 000 rubles.
• ngongole nthawi yaitali - 180 zikwi rubles ..

Tiyenera kuwerengera koyefishienti wa liquidity mtheradi. The mawerengedwe ndiyo njira:

CALORIES = (60 + 27) / (105 + 94) = 0.4372.

Mtengo akadakwanitsira wa - oposa 0.2. kampani amatha kulipira 43% ya kudzipereka kuchokera ndalama mu nkhani ya pa gombe.

Ife kuwerengera chiŵerengero mwamsanga. Tikutsata ndondomeko za muyezo:

KSL = (50 + 27 120) / (105 + 94) = 1.09.

Mtengo osachepera index wa - 0,80. Ngati kampani amagwiritsa zonse zilipo, kuphatikizapo ngongole amangawa, ndalamazo adzakhala nthawi 1,09 maudindo alipo.

Ife kuwerengera alionse m'dzikoli pali yovuta. Tikutsata ndondomeko za muyezo:

CCl = (50 + 27 + 120 + 158) / (105 + 94) = 1.628.

kutanthauzira zotsatira

Paokha, ndi koefishienti Musatenge tanthauzo, koma pa nkhani ya mipata iwo anafotokoza mwatsatanetsatane zochitika za kampaniyo. Makamaka ngati wodzilemekeza ndi zizindikiro zina masamu komanso kuganizira tsatanetsatane wa katundu amene nkhani mu mzere enieni muyezo.

m'matangadza Illiquid sangakhale mofulumira kapena ntchito pa ulimi. Sayenera n'komwe mu mawerengedwe a liquidity panopa.

bungwe, omwe ali mbali ya gulu likhale, mu kuwerengetsa ndi koyefishienti wa liquidity mkati receivables ndi payables sali m'gulu. Kuchulutsa bwino kudziwa solvency malinga mtheradi liquidity koyefishienti.

mavuto ambiri adzachititsa kudziŵerengera kopambanitsa chuma. Zina mwa mawerengedwe a kuchira ngongole chodziwikiratu kumabweretsa pachithunzichi (yafupika) ziyenera a solvency, deta olakwika pa nkhaniyi ndalama za bungwe.

Komano, osati kuchokera mawerengedwe a chuma Mwina kupeza ndalama kuchokera amene ali wochepa, kukwaniritsa zolimbana liquidity zizindikiro mfundo ndi yovuta.