Coefficient kuti liquidity sezvo yakaoma chokukomborerwa solvency.

To maindasitiri nezvimwe zvinhu kwave chinoenderera, ose zvebhizimisi anofanira kuva solvency uye liquidity. Sezvaunoziva, liquidity rinoreva kugona ane pfuma rokuchinja kupinda mari. Zvisinei, muna akapoteredza liquidity wekambani kukwanisa rayo nenguva uye zvakazara kubhadhara ayo mitoro. Zviri pachena kuti mubereko mukuru ndiye mano yemakambani kuwanazve zvavo kupfuura okukurumidzira zvikwereti. Zviri zvakafanana pachena kuti chinangwa ichi Kusangano zvinofanira zvakakwana zvokunwa zvinhu. Assessment of adequacy kuitwa pachishandiswa rinokosha boka zviratidzi - liquidity ratios. Izvi zvinosanganisira kuva yakaoma reshiyo, nhamba uye kwakakwana liquidity.

Vakawanda chokukomborerwa chete akapfeka maitiro zita - kunopindirana nhau. Iye inechirevo zvakakwana emura yesangano iri kambani kusangana ayo okukurumidzira mitoro. Kufanana zvose liquidity zviratidzo, nhamba rinowanikwa sezvo reshiyo. Kuverenga reshiyo zvakakodzera kuti vagovere mamiriro yesangano iri boka kuburikidza uwandu kwayo kwenguva pfupi mitoro. Zvinokosha kucherechedza kuti liquidity ratios yakasimbiswa normative tsika, kunyanya, nhamba kunofanira kupfuura 1 asi asingasviki 2. repasi muganhu anosarudza kuti adequacy chepfuma kufukidza chikwereti, uye musoro - kubudirira kushandisa pfuma iyi. Anopfuura maviri-mudanga kupfuura uwandu hwezvinhu zvose zvabatanidzwa. uwandu ano yesangano pamusoro nguva munataisireva chinoratidza ineffectiveness yokushandisa pavo. Kana isu haabatanidzi kubva kukarukureta chitsama kuumbwa kudanda, zvinokwanisika here kuziva dzinonetsa reshiyo (kutsanya) liquidity.

Zvichireva mumatanda Kunze ndechokuti vari, kune rumwe rutivi, ndizvo muduku mvura chikamu kuitika yesangano, uye kuno rumwe rutivi, Implementation kazhinji kubvumira mari yechibatiso chete isingasviki hafu mutengo. Saka, Abrahamu Ratio anoratidza zvakakwana liquidity ebhizimusi kubhadhara zvikwereti kana kuzoita yose uwandu maakaundi receivable. Kukarukureta zviri pachena kuti reshiyo ichi varege kuva kupfuura kare vaiona, uyewo nechepazasi padzinogumira rikaiswa pana 1 uye zvinoisa chinodiwa pamusoro liquidity. Kana pakuverenga reshiyo ichi angada kugadziriswa, izvo zvichaita kufunga chete nemvura zvinhu. Chokwadi kuti vamwe kunze mumatanda zvingava zvakawanda mvura pane rwuripowo kukarukureta pakati receivables kana upfumi zvemari. Mostly rinoreva chikamu rakapedzwa chigadzirwa, chakatengeswa iri prepaid hwaro. Mari chikamu ichi pamatanda zvinofanira kuverengerwa dzemaitirwe. Kana uwandu vachizeza zvikwereti, inofanira risingabatanidzwi kuverenga, kuti varege kudza nhamba. Uyezve, havafaniri kutorwa kufungwa dzemaitirwe vasiri emura upfumi. Saka vakatsunga yakaoma Ratio zvichava zvikuru yakarurama uye pedyo mamiriro ezvinhu chaiwo.

Kana ari numerator chete siya zvachose emura yesangano, kureva mari uye pfuma, iyo kunozivikanwa neShanduro dzavo, zvinoguma Mhedziso kukosha chinoratidza liquidity. Akatsanangura mugove munataisireva anogona kubhadharwa pakarepo.

Zvinhu izvi zvinofanira kugara vakaongorora. Nyore nzira kudzidza kuchinja dzavo pamusoro nguva, kuziva zviri kuitika. Somuenzaniso, kana ari dzinonetsa Ratio kuti imwe nguva yakaderera kubva 1.5 kusvika 0,9, zvino anobvumira zvakajeka kuzotonga Kushatiswa mari mamiriro zvavakanga vachida kuita. Zvinoda utariri zvisarudzo zvainanga normalizing ezvinhu.