Uhlalutyo wokusebenziseka balance njengenye izixhobo zemali uxilongo.

Le rhwebo yenza isixa esikhulu kweemfuneko amashishini ukuba ufuna ukusebenza kuyo. Indlela ngawo uhlolo mveliso, oko ukwanela kunye uzinzo kwezemali. Le yamva yona izalana ngokusondeleyo ukuya kwithuba ezifana amatyala, leyo ifundwe ngeendlela ezininzi. Mhlawumbi ethandwa kakhulu ingabizwa uhlalutyo intsalela amatyala, yaye siya sixoxe ngawo iinkcukacha ngakumbi.

Ngaphambi kokuqhubeka nenkcazelo le ndlela, kuyimfuneko ukuba zihlale phezu yintoni na amatyala. Ngokuphathelele imeko yethu na indlela iimbopheleleko olupheleleyo noluchanekileyo lweshishini ukhuselekile ngenxa impahla yayo. Ngqo Uhlalutyo amatyala bangakubaxi yaphulwe phantsi omabini amacala eseleyo inani elifanayo amaqela kunye uthelekiso agcina omnye komnye. Xa inkqubo ngokwamaqela Kwingabula-ekuthiwa sheet balance amatyala. ingqalelo eyodwa ifanele ibe ingqalelo njani ngendlela efanayo ukuba lenze la maqela.

balance Analysis amatyala uqobo olwenziwa kuthelekiswa pairwise kwamaqela 4 asethi kunye, ngokufanelekileyo, amatyala. Iimpahla zihlelwa kunye ngokungqinelana iqondo amatyala kwaye kudidi ngokolandelelwano ukuncipha layo kunye neemfanelo - ngokutsho yongxamiseko, eqala ukuze sinciphise kuyo.

-Asethi iqela zokuqala ulwelo ngokupheleleyo, ngoko apha iquka imali kuphela kunye lutyalo-mali lwexeshana. Lo mhlaba ke iqela kwesibini akukho ngemali, kodwa ufumana pretty ngokukhawuleza - a elifutshane "akhawunti ezifunyenweyo" kunye nezinye ii-asethi zangoku. Iqela lesithathu-asethi yenze nzima kakhulu njengoko oku kuquka izabelo kunye notyalo ezenziweyo ukulungiselela ixesha elide. Ngokucacileyo, yonke enye ipropati equkwe kwi qela yesine ulwelo mncinane, kunzima ukuyiqonda.

Qhubeka ukuze liabilities ngokwamaqela, nto leyo nokuba ilula kakhulu. Izibophelelo ingxamisekileyo elaziwayo kuhlawulwa kunye namatyala zexeshana inge- ngezinto. Bakha liabilities iqela lokuqala. Eziseleyo Amatyala elifutshane kunganxulunyaniswa iqela lesibini. ukuzibophelela zexesha elide umthamo yayo yonke izele kunye neqela lesithathu, wazimisa namatyala (okt eyinkunzi ekhoyo kunye noovimba) - owesine.

Emva kokuba kuvele amaqela ke, kuyimfuneko ukuba ukwenza uthelekiso phakathi kwabo. Kunoko, kuyimfuneko ukuthelekisa udityaniso pairwise zee-asethi namatyala, ngamanye iqela lokuqala kunye kuqala, okwesibini, ngokulandelelana, owesibini njalo njalo de kube sekupheleni. Ukuba ixabiso asethi ngakumbi, oku kubizwa ngokuba intsalelo intlawulo, kwaye ngenye indlela - deficiency intlawulo. Absolute amatyala balance kungabonwa phambi obugqithisileyo zibini ezintathu zokuqala kunye nokungabikho neyesine. Esi siphaku kumalungu olutsha ingqiqo ebalulekile kakhulu kwezoqoqosho, njengoko oko kungqinwa yinto yokuba inkampani iye ikomkhulu Working lakhe.

Kucacile ukuba onke amashishini ibhalansi amatyala epheleleyo. Kusenokwenzeka kwakhona kwenzeka ukuba impahla ulwelo akayi kuba kwanele uhlawule. Kule meko kuyimfuneko ukuba ukuthatha izigqibo ezijoliswe kuqheleke karhulumente, njengoko ngaphantsi asethi lulwelo arithmetically kuphela sigqibe amatyala ephakamileyo.

Le ndlela echazwe ngazo olwenziwe uhlalutyo amatyala lomncono, usebenza kuphela kumashishini yoqoqosho yokwenene. Ukuba umsebenzi ekuhlalutyeni amatyala kunye yokuhlawula amatyala ngaseludinini, kuyimfuneko ukuba zinxulumene ngakumbi omnye nomnye kwi nexesha kunye nemali-asethi namatyala kukuthi, njengokuba komdlalo wabo kubalulekile ukuba naliphi na iziko lamatyala.