The kupfuura mvura yesangano iri kambani

The dzemari neimwe kambani zvinofungidzirwa solvency reshiyo uye liquidity. Vanoudza nyanzvi-nezvoupfumi, kukwanisa pfupi kambani kubhadhara zvose sungiro ayo uye zvikwereti.

Chakanaka liquidity ndiwo mano sangano iri uchitsanya inobvira nguva kufukidza nechikwereti vakakwereta mari uye zvakarurama. Nhamba iyi anoita sekanguva zvemari kugadzikana zvinovimbisa. Zvinonzi kwakunoitwa vati chengetekei kana nekusiyana, unsecured manyuko zvinhu-refu. The kupfuura unoshamisa chepfungwa liquidity zviri zvebhizimisi ndiwo zvinopfuura mari yesangano pamusoro munataisireva iri pfupi. Mukuru mutsauko, akatsiga zvikuru zvemari nzvimbo wekambani.

Chinonyanya emura zvinhu vanoonekwa ne mukuru mwero yokutendeutsa kupinda mari. zvoupfumi izvi dzinonzi A1. Kureva avo pfupi-rokuti Investments, mari uye mari nhoroondo yesangano.

The rakatevera boka - A2. Rinowanikwawo receivables.

A3 - chinozoiswa zvishoma nezvishoma. Nechiyero jira, ivo vanonzi "Long-rokuti oupfumi" uye "zvinhu Current".

A4 - kutengeswa zvakaoma. "Non-iyezvino zvinhu" rinoreva nayo.

Munataisireva tiri rakakamurwa nezvemarudzi zvina zvichienderana nokukurumidzira yokudzoka.

P1 - zvikuru zvenguva pfupi munataisireva. Vanosanganisira nhoroondo bhadharika uye zvenguva pfupi munataisireva.

By p2 boka zvinosanganisira "Borrowings" uye chikamu nyaya "Short-rokuti munataisireva".

Kwenguva nokuripira pa P3. munataisireva izvi Rank zvikwereti-refu uye dzimwe rakumbirwa mari.

Pane imwe nyaya, "Capital uye reserves" nechiyero pepa. Nderake boka "Kugara munataisireva" - P4.

Kuongororwa liquidity uye solvency zvinosanganisira kuenzanisa zvinhu uye munataisireva. Kana kambani ine mudanga zvemari chinzvimbo, zvinonyanya zvinoenderana zvinotevera ezvinhu: A4≤P4; A3≥P3; A2≥P2; A1≥P1. In Kana apo kupfuura mvura zvinhu nokure p1 munataisireva, kambani anogona iri pfupi kubhadhara zvenguva pfupi mitoro. Kana vanoremekedza A3≥P3 mamiriro; A2≥P2, sangano rine zvakanaka mari kugadzikana. A4≤P4 kusaruramisira rinoti kambani hombe pachake raingova guru. Kana zvose izvi ezvinhu vane pakatarisana zvinoreva, kuti liquidity nepakati yakasiyana chaizvo Mhedziso.

Zvinogoneka kuti dzimwe mhando zvinhu zvinopfuura zvaizopedza kwokushaya kwavo vamwe, asi ziva kuti nguva rokuishandura kuva mari anogona kutora kwenguva refu. Somuenzaniso, vakawanda emura zvinhu hazvigoni kutsiviwa nevamwe, sezvo - the uchitsanya nzira kuripira nokubatira pamwe counterparties.

Munguva pachisara pane kuverenga weHurumende kambani ine nhamba zviratidzo. The zvihombe ndedzinotevera:

1) liquidity coefficient ano. Vakaverenga sezvo quotient kuti kuitika zvinhu uye iyezvino munataisireva.

2) Mhedziso liquidity reshiyo. reshiyo ichi Mari kune ano munataisireva.

3) Coefficient pamusoro okukurumidzira liquidity. Izvi zvinonyanya emura zvinhu yakakamurwa iyezvino munataisireva.

The mwero zvemari pakusimba, kureva solvency uye liquidity wekambani, zvinobatsira kuziva zvinenge zvose Contractors. Somuenzaniso, kubhangi hauchazopi sangano chikwereti kusvikira kusvikira kuongorora kwazvo akazodzikama uye nedzimwe chizvidavirire magwaro. Kana fiscal mukuru anogutswa kuti sangano anokwanisa kuuya vakazoroorwa kwete zvakakwana chete shure kutora chikwereti, asi kuti mari yose mubereko pachiri, ipapo vachagamuchira zvakakodzera huwandu mari.

Uyewo, tarisa kuti kuchinja solvency uye liquidity kuva Economist kana maneja zvebhizimisi, uye kuti dzinoshuma zvabuda kuti utariri.