Yintoni na isakhiwo imali?

Uphuhliso ngempumelelo kwishishini, indawo yokusebenza kwemali kunye zoqoqosho ezilungileyo izinzile lwemisebenzi yayo kuxhomekeka koko isakhiwo ezinkulu lweshishini.

Kule ncwadi kwezoqoqosho, eli gama ngokuqhelekileyo ukuqonda isakhiwo capital ratio phakathi kwetyala (ibolekwe), kunye nemibutho equity, eyimfuneko kuphuhliso yayo oluzinzileyo. Ngendlela le ratio kangangoko eyinkunzi kuxhomekeke ukuphunyezwa ngokupheleleyo kwe-qhinga sophuhliso ixesha elide lo mbutho.

Indlela esakhiwe ngayo ingqiqo lwesakhiwo ezinkulu yombutho iquka amatyala kunye nokulingana.

Equity kuquka ii-asethi yombutho, ezisetyenziswa ngayo ukwenza ezinye ziyiprophathi mbutho ziphantsi kuyo ilungelo lobunini. Ubume elikomkhulu mhlaba ziquka amacandelo kulandelayo:

- capital ezongezelelweyo (zimelwe yi ixabiso lepropati, nto leyo eyenziwe ukongeza wabaseki mali ziquka ikomkhulu eligunyazisiweyo; kuba iindleko, apho kwakheka kwi nokuvavanywa ngokutsha asethi ngenxa yeenguqu ixabiso layo, kwakunye nezinye ezingenayo);

- capital reserve (oku inxalenye yale nkampani equity, nto leyo ekhululwa iingeniso ngenxa nokuyibuyisa ilahleko okanye ilahleko);

- ukugcina imivuzo (olwenzeka yeyona ndlela iphambili-asethi wombutho mayivele ingeniso yomzi emva kwentlawulo emiselweyo irhafu yengeniso kunye nasemva nolwabiwo ezinye iimfuno loo kufika);

- injongo mali ezizodwa (yinxalenye ingeniso esibatheni umbutho ijolise iimveliso okanye uphuhliso lwentlalo);

- Ezinye oovimba (ibekiweyo ziyafuneka xa iindleko ezizayo ezinkulu, ezifakwe kweendleko iimveliso okanye iinkonzo).

imali-mboleko ziya kumelwa yi izibonelelo wabandakanyeka imali okanye ezinye amaxabiso impahla ezisekelwe ekubuyeni kwabo, eziyimfuneko ukuze baxhase uphuhliso mbutho. Ngokuqhelekileyo, ezi ziquka mboleko ebhankini ixesha elide kunye mboleko kwi izitropu.

Kufuneka kuqatshelwe ukuba isakhiwo inkunzi ngokupheleleyo lombutho - leyo ratio equity namatyala, onako nkulu ixabiso jikelele wombutho i.

Ukuziqhelisa kwezoqoqosho, akukho ingcebiso ecacileyo indlela yokwenza isakhiwo engcono eyinkunzi. Kwelinye icala kulindeleke ukuba avareji yeendleko kwamatyala capital lingaphantsi kwe zabo. Ngoko ke, ukwandisa isabelo iindleko esezantsi eyinkunzi kwamatyala kuya kubangela ukuhla kwi-avareji weighted indleko yekhapitali. Ukuziqhelisa, nangona kunjalo, kulo mzekelo unako ukuza ukwehliswa ixabiso ngokuqinileyo, leyo kuxhomekeke ixabiso lemarike yenkampani Inhloko.

Kwakhona kutsala imali mboleko lineqela iintsilelo, kunye nokukhula ityala kuchaphazela ngqo ubuchule siyabhanga. Ukongeza, i ekhoyo ityala ukunqanda kakhulu inkululeko amanyathelo xa usebenza kunye nezemali.

Ngoko ke, isakhiwo nokucwangciswa capital - yinto element kakhulu kwaye iyingozi kwicandelo lweshishini-mali, nto leyo endinga indlela enobuchule kunye ngokucokisekileyo kuyo.