Amatyala ngokupheleleyo kwesi lomncono kunye nemiqathango ubukho bayo.

Nayiphi na inkampani ufuna ukuqhubeka elide kangangoko kunokwenzeka. Oku kuthetha ukuba imeko yemali le nkampani kufuneka ibe esitalini ethile kangangoko. Kwaye ukuze wenze isigqibo imeko yemali, kuyimfuneko ukwenza ezinye inkqubo yohlalutyo. Enye ebalulekileyo phakathi kwabo, kodwa ilula kakhulu, kukuba ukuvavanya eseleyo amatyala.

Injongo lweshishini zonke - amatyala epheleleyo. Kuqinisekiswe ukuba ngaba intsalela inkampani ukuhlangabezana nale mfuno, kunokwenzeka ngokuzoba balance amatyala. Le yeyona ndlela iqhelekileyo ngohlahlelo, kokubini eRashiya kunye nakwamanye amazwe. intsingiselo yalo ukuthelekisa asethi zihlelwe amatyala kunye namatyala ndawonye ngama yongxamiseko. Wonke umphathi ngemali unakho ukwenza amaqela esekelwe kwiinjongo kuphando okanye iimpawu kwishishini, kodwa siqwalasela uguqulelo kakhulu yemveli, okuthetha ngokwahlulwa asethi kunye namatyala zibe ngamaqela-4.

amatyala Absolute i header kusivumela ukuba abele lulutho iqela lokuqala. Cash na amatyala ingundoqo, ngokunjalo kubo alinganayo lutyalo-mali lwexeshana. Kunqweneleka ukuba ukuchonga kuphela ezo KPH, abanye abavumi ukuba akukho yokuhlawula amatyala.

Iqela lesibini ukhandwa ngokukhawuleza-asethi. Ezi ngokwemveli zibandakanya izinto ezifumanekayo zexesha elifutshane, bethatha ukuthi ngokukhawuleza similise imali. Ukongeza kuye apha nazo ziquka nezinye ii-asethi zangoku.

impahla Ngaphantsi ulwelo ekubhekiselelwe iphunyezwe kancinci, zakha iqela lesithathu. Kucacile ukuba apha akusafuneki ukuba bawuthwale isitokhwe lweshishini, kwakunye investment zexesha elide (ngaphandle iminikelo ikomkhulu neminye imibutho).

Kwaye, ekugqibeleni, ii-asethi ubuncinane ulwelo babandakanya esisigxina asethi, ezinye izinto non-current and ezifunyanwayo ixesha elide.

Ngokufanayo, iqela iimfanelo inkampani, iqela ngokwamanqanaba ngokunciphisa ukuze yongxamiseko. Ngenxa yoko, iqela lokuqala liya kuba iimfanelo ingxamisekileyo, enamakhulu akhawunti ukuhlawulwa kunye namanye amatyala elifutshane.

Iqela lesibini ibandakanya zonke ezinye amatyala elifutshane elide, ezo nto babelwa iqela lokuqala.

amatyala exesha elide fomu ngokupheleleyo iqela lesithathu zamatyala, oko kukuthi, apha uyakwazi ukubhala nje ingxenye esele kwicandelo 4.

Iqela wesine bagqiba ekubeni bathi iimfanelo ebizwa njalo-abasisigxina, okt ezo akukho mfuneko yokuba lubuyiswe. Bona thaca kwicandelo lesithathu kwaye intsalela ibandakanya imali eyinkunzi kunye loovimba. Njengoko ubona, amatyala iqela ilula kakhulu, phantse nkqu ukuba ukubala iziphumo yohlengahlengiso macandelo.

Ukuze ubone indlela yokuhlawula amatyala epheleleyo intsalela inkampani okanye hayi, kufuneka babe ngababini ukuthelekisa la maqela. Ukususela ubungakanani iqela ngalinye asethi ukuze ususe ixabiso ehambelanayo iqela amatyala. Iimeko ukulinganisela amatyala ingundoqo - ubukho iintlawulo surplus (asethi phezu liabilities) ukuba ngababini ezintathu zokuqala yamaqela kunye nokungabikho kweentlawulo (amatyala phezu asethi) of the yokugqibela. Ukuthobela imeko yokugqibela kubaluleke ngakumbi ngenxa yokuba icebisa ukuba kulahlwe enkampani eyinkunzi yokusebenza langoku. Oku, i imeko efunekayo ukuze kubekho uzinzo kwezemali.

Kufuneka kuqatshelwe ukuba amatyala ingundoqo aokusetyenziswa kunzima ngokwaneleyo, kodwa ukusifuna ebaluleke nangakumbi, yiloo nto. Inyaniso kukuba yokusilela asethi amanzi ngaphantsi ulwelo ihlawulelwa arithmetically kuphela, kodwa practice yokuzisebenzisa ukuhlawula amatyala elide iya kuninqabela.