Quick rabo: da dabara domin sikẽlin. solvency Manuniya

Daya daga cikin alamun da kudi da kwanciyar hankali na kamfanin ne don biya. Idan kamfanin zai iya biya ta gajere wajibai a kowane lokaci ta yin amfani da tsabar kudi da albarkatun, shi yana dauke su da sauran ƙarfi.

Wannan labarin ya tattauna da Concepts kamar liquidity, tsarin da hikimar tantance balance, dabarbari sauri rabo, da kuma na yanzu cikakkar liquidity.

Company solvency

Babban nuna alama na solvency na sha'anin ne rashin m asusun a biya da kuma kasancewa daga cikin halin yanzu asusun da isasshen kudi. Wadannan yanayi zai iya za'ayi idan adadin ruwa dukiya da kamfanin wuce adadin da gajere bashi a wani ajali ambatacce.

Yanzu solvency bincika da bayanai a kan kudi gudana: Cash gudana kamata rufe da kisan halin yanzu wajibai. Future kudi yayi nazari amfani liquidity Manuniya.

Daidaita takardar liquidity - da ikon da kamfanin ya juya da dukiya da cikin tsabar kudi zuwa sãka kudi wajibai. A kasa lokaci ake bukata don wannan aiki, da hakan da liquidity na kadara. A wannan yanayin, da magani lokaci ya kamata ba ƙetare tsawon yi na wajibi.

Liquidity na kamfanin - mafi capacious ra'ayi. Yana za a iya bayyana a matsayin ikon da sha'anin da taimakon ciki da kuma na waje kafofin to ku nemi biyan bashin biya kashe su wajibai.

Task analysis

Liquidity bincike a sha'anin ne da za'ayi don duba da kuma daidai management na sha'anin solvency. Lokacin da gudanar da irin wannan bincike da aka kimanta:

• liquidity na yanzu dukiya daga cikin sha'anin;
• da liquidity na da ma'auni na kamfanin a matsayin dukan.
• solvency na kamfanin a halin yanzu da kuma a nan gaba.
• kamfanin ta overall manufofin da nufin rike da ake bukata solvency.
• yiwuwa ga ci gaba da kuma shawarwari don magance m m dalilai.

ra'ayoyi da kadarori

Don bincika da liquidity na balance sheet, shi wajibi ne don kwatanta dukiya da wajibobi na kamfanin. Saboda saukaka ya raba su a cikin da dama kungiyoyin, wato, shi ne wani analytical balance.

Balance takardar dukiya, dangane da mataki na liquidity ya kasu kashi 4 kungiyoyin.

• The kungiyar A1 da dangantaka da cikakken ruwa dukiya. A wannan category da aka shigar da kudi zuba jari (gajere) da kuma tsabar kudi gudana. A balance sheet ne a layi tare da lambobin na 1240 da kuma 1250.
• The kungiyar A2 hada da dukiya, da aiwatar da abin da zai iya dauka a gwada gajeren lokaci. Wadannan sun hada da asusun receivable (a kan balance sheet code 1230). Har ila yau, a wasu kafofin ga A2 kungiyar hada da sauran halin yanzu dukiya. A wannan kungiya, da liquidity dogara a kan solvency na counterparties, da siffofin biya da kuma biyan gudun.
• A3 kungiyar ƙunshi sannu a hankali realizable dukiya. Wannan category hada hannun jari na dukiya da kuma kayan, aikin a ci gaba, VAT. To maida su monetary tsabar kudi za su bukatar wani lokaci. A balance sheet zuwa A3 kungiyar hada Lines tare da lambobin 1210, 1220 da kuma 1260. Wasu marubuta sun hada da a wannan category da kuma gyarawa dukiya (code 1150).
• A karshe, kungiyar da aka kira da A4 mafi illiquid dukiya. Wannan duka Sashen Na lissafin kudi balance (code 1100).

Categories Sheet

All balance sheet wajibobi kasu dangane da gaggawa na fansa a cikin ƙungiyar:

• By da P1 kungiyar ake mafi gaggawa wajibai, wadda aka yarda da gajere payables to ma'aikata na kungiyar, kasafin kudin da extrabudgetary kudi, yan kwangila da kuma masu kaya, da dai sauransu (Code 1520).
• The kungiyar P2 hada gajere wajibobi. gajere aro (code 1510) za a iya dangana a wannan rukuni, sauran wajibobi (Code 1550).
• A rukuni na P3 hada da dadewa bashi (code 1410).
• A P4 kungiyar hada da m wajibobi, ciki har da kudi a kan ãdalci (lambobin 1300, 1530, 1540).

liquidity rabo

Bugu da kari a cikin cikakkar dabi'u aka yi amfani zumunta Manuniya na kamfanin ta solvency. Rarrabe cikakkar rabo, azumi da kuma sauran liquidity.

La'akari da cikakkar rabo. Yana nuna rabo na gajere wajibobi cewa wani mahaluži iya sauri biya kashe saboda da a halin yanzu akwai kudi. Lasafta a matsayin rabo na A1 zuwa Naira Miliyan Xari P1 da P2. The darajar da wannan rabo na nuni da cewa kamfanin zai sāka ta basusuka da high yiwuwa.

Next rabo - darajar halin yanzu rabo. Ya nuna yadda kamfanin ta yanzu wajibobi aka rufe da yanzu dukiya. A nuna alama an dauke su a matsayin haka: yanzu dukiya (A3 + A2 + A1) raba da halin yanzu wajibobi (P1 + P2). A mafi girma da ci, da girma da amincewa da bashi da cewa alhaki za a zaunar.

A karshe, cikin kudi na sauri rabo - shi ne, a gaskiya, da matsakaiciyar daraja. Ya taimaka wajen tantance yadda kamfanin zai shirya ta wajibobi (gajere) a cikin akwati inda babu damar yi ajiyar ketare.

Wadannan liquidity rabo aka lasafta ba kawai ga ciki dalilai na sha'anin, amma kuma na waje masu amfani.

A lissafi na sauri rabo

A lissafi na sauri rabo ne kamar haka: Naira Miliyan Xari A1 da A2 aka raba da Naira Miliyan Xari P1 da P2. Wannan ne ya sa a cikin numerator: tsabar kudi da tsabar kudi + kudi zuba jari (gajere) + receivables. A hada ne da Naira Miliyan Xari gajere aro, asusun a biya da kuma sauran wajibobi.

Amfani da code Lines kan ma'auni na dabara sauri rabo ne kamar haka:

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

Mun ƙididdige coefficient na misali da wani ƙagagge kamfanin balance. ji naúrar - dubu rubles ..

Bisa ga balance dabara ne sauri rabo a 31.12.2016 birni zai yi kama da wannan:

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

Haka kuma muka lissafta index kamar yadda na 31.12.2015 g.:

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

A lissafi ya nuna cewa liquidity na kamfanin girma da sauri.

Standard darajar

A tattalin arziki adabi, da darajar da sauri rabo aka dauke su zama al'ada a cikin kewayon 0.5-1 kuma mafi girma. Duk da haka, rabon su iya bambanta dangane da masana'antu da kuma wuraren da kamfanin aiki. Saboda haka, nuna alama zai zama 0.4-0.5 ga kiri.

A analysis kamata kula ba kawai a kan total darajar da index, amma kuma tsarin da aka gyara. Saboda haka, wani gagarumin rabo daga ruwa dukiya na iya zama receivables, wanda da wuya a warke. A wannan yanayin, da kudi da sauri rabo ne dauke da darajar mafi girma daga daya.

A Rasha dokokin ƙunshi yawan normative dabi'u. Saboda haka, a cikin Order na ma'aikatar Tattalin Arziki № 118 daga 18.10.1997, da shawarar kudi na m liquidity raka'a da kuma sama da wani bayani da cewa ƙananan dabi'u na kamfanin bukatar kullum aiki tare da mabartan su hana tsiwirwirin kuskure cajin.

Gwamnatin Resolution № 52 na 30.01.2003, da ba tamanin da coefficient domin aikin gona kera - daga 1.2 zuwa 1.5.

hadarin analysis

Tare da kamfanin ta solvency alaka da manufar liquidity hadarin. Yana nuna alama cewa kamfanin-borrower kasa ya sadu da biyan bashin wajibai a cike da kuma a daidai lokaci.

Liquidity hadarin kima ne da za'ayi a kan tushen da riga kungiyoyin na dukiya da wajibobi tattauna a sama. A hadarin shi ne mafi girma, ƙananan da liquidity na dukiya da kuma biyan lokaci ne kasa da a kan data kasance wajibai. Overall tebur da aka gabatar a kasa:

Irin wannan ra'ayoyi graphically nuna da rabo daga ruwa dukiya da wajibobi a cikin sauran tsarin. Next, mai kwatanta aka yi dukiya da wajibobi dabi'u a cikin wani hadarin kungiyar. Wannan dangane da nuna nau'in kuma liquidity hadarin zone, a cikin abin da akwai wani sha'anin

Saboda haka, da balance sheet an dauke ruwa idan wadannan daidaituwar:

A1≥P1, A2≥P2, A3≥P3, A4≤P4 - shi ne cewa akwai wani hadarin a wannan dangantaka.

Liquidity aka dauke halatta a wani rabo daga A1

A rabo A1

A karshe, a lokacin da daidaituwar A1

binciken

Liquidity nuna mataki na solvency na sha'anin. A analysis, yin amfani da hanyoyi daban-daban don samun wani karin cikakken bayanin irin kamfanin da kuma ainihin kudi yanayin.

Tare da ra'ayoyi Hanyar dokoki ne da hikimar tantance balance.

Amfani data daga balance dabara sauri rabo, yanzu kuma cikakkar liquidity, zana karshe game da muhimmancin canji na Manuniya dukiya da wajibobi, liquidity na balance sheet abubuwa, bisa ga sakamakon samu tare da kullum da kuma tattalin arziki Averages.

Yana da muhimmanci a lura da cewa analysis ne m da liquidity na sha'anin ikon biya kawai ga gajeren lokaci (har zuwa watanni 12).