Liquidity rabo: na dabara takardar da misali darajar

Wata alamar aiki ne matakin na liquidity. A ya kiyasta bashi kungiyar, iyãwarsa a cike da kuma biya cikin wajibai a kan lokaci. More cikakken bayani game da abin da suke da liquidity rabo, da dabara domin wani sabon ma'auni ga lissafi na kowane nuna alama gabatar a cikin labarin da ke ƙasa.

zuciya

Liquidity - ne da ɗaukar hoto wajibai na kamfanin dukiya. A karshen kasu kashi kungiyoyin dangane da lokaci na canji a cikin tsabar kudi. A cewar wannan nuna alama kiyasta:

• da ikon da kamfanin ya amsa da sauri don kudi matsaloli.
• da ikon kara dukiya da hakan tallace-tallace kundin.
• da ikon dawo basusuka.

digiri na liquidity

Rashin liquidity da aka bayyana a cikin rashi na da yiwuwar biya bashin da kuma dagewa. Dole mu sayar da ajali dukiya, da kuma a cikin mafi munin yanayi - to liquidate mahaluži. Tabarbarewar kudi halin da ake ciki, sakamakon ƙananan riba, asarar babban birnin kasar zuba jarin da masu, da biyan bashin da bata lokaci ban sha'awa da kuma babba na aro.

Quick rabo (dabara domin lissafi na balance sheet za a gabatar a kasa) ya nuna ikon da tattalin arziki abu sāka daga data kasance kudi a cikin asusun. Yanzu solvency iya shafar dangantaka da abokan ciniki da kuma masu kaya. Idan sha'anin ba zai iya zuwa sãka a kan lokaci, da cigabar zama ne a cikin shakka.

Duk wani rabo (Formula for kirga sikẽli za a wakilta nan) ƙaddara da rabo daga dukiya da wajibobi daga cikin kungiyar. Wadannan Manuniya kasu kashi hudu kungiyoyin. Hakazalika, wani liquidity rabo (dabara domin lissafi na auna da ake bukata domin bincike na aiki), za a iya ƙaddara dabam ga azumi da kuma jinkirin-motsi dukiya da wajibobi.

dukiya

Liquidity - da ikon dukiya kamfanonin samar da wasu kudin shiga. The gudun wannan tsari ne daidai nuna rabo. Da dabara domin lissafi na balance sheet za a gabatar a kasa. A mafi girma shi ne, da mafi alhẽri kamfanin "a kan ƙafafunsa".

Proranzhiruem dukiya a su hira kudi a cikin tsabar kudi:

• kudi a cikin asusun, kuma a cikin akwatin ofishin.
• takardar kudi, baitul Securities.
• Ba da saboda basussuka ga masu kaya, rance, Bank of sauran kamfanoni.
• kayayyaki.
• kayan aiki;
• Tsarin;
• WIP.

Yanzu raba dukiya daga cikin wadannan kungiyoyin:

• A1 (mafi ruwa) tsabar kudi a hannun kuma a banki, da hannun jari na sauran kamfanoni.

• A2 (sayar da sauri): gajere bashi na counterparties.

• A3 (jinkirin-motsi): hannun jari, WIP, tsawon lokaci finvlozheniya.

• A4 (da wuya a yi) - maras halin yanzu dukiya.

Musamman kadara nasa ne da kungiyar daga gare ta, ko dangane da amfani. Alal misali, ga wani inji-gini factory lathe zai koma zuwa "kayayyaki hannun jari", da kuma naúrar sanya musamman domin nuni - to ba halin yanzu dukiya da wani amfani rai ga dama shekaru.

wajibobi

rabo, da ma'auni na dabara aka wakilta a kasa, m da rabo daga dukiyar da ya wajibobi. A karshen an kuma zuwa kashi kungiyoyin:

• P1 - mafi bukaci wajibai.
• P2 - rance da wani ajali na har zuwa 12 watanni.
• P3 - sauran dogon lokacin da bashin.
• P4 - kamfanin reserves

Layuka na kowane daga cikin wadannan kungiyoyi dole ne yayi daidai da digiri na liquidity da kadarori. Saboda haka, kafin lissafin shi ne kyawawa hažaka da lissafin kudi rahotanni.

balance sheet liquidity

Domin kara lissafin ya kamata a idan aka kwatanta da monetary kima teams. Wannan kamata a da za'ayi irin wannan rabo:

• A1> A1.
• A2> P2.
• A3> P3.
• A4

Sai dai idan da wadannan yanayi da ake kashe uku na farko, sa'an nan a karo na hudu zai faru ta atomatik. Duk da haka, rashin kudi ga daya daga cikin kungiyoyin da kadarori ba za a iya biya diyya wani ragi a kan wasu, kamar yadda sauri-kudi ba zai iya maye gurbin jinkirin-motsi dukiya.

Domin gudanar da wani m kima lasafta coefficient janar liquidity. Da dabara domin balance:

L1 = (A1 + (1/2) * A 2 + (1/3) * A3) / (A1 + (1/2) * S2 + (1/3) * P3).

A ganiya darajar - 1 ko fiye.

Daga irin wadannan bayanai ya aikata ba, daki-daki, cike yake. A mafi cikakken lissafi na solvency Manuniya za'ayi da kungiyar.

yanzu liquidity

Da ikon na kasuwanci mahaluži zuwa sãka gajere wajibobi saboda duk wata dukiyar da ya nuna halin yanzu rabo. Da dabara domin balance (line lambobi):

Kr = (1200 - 1230 - 1220) / (1500 - 1550 - 1530).

Akwai kuma wani algorithm da wanda yin lissafi yanzu rabo. Da dabara domin balance:

K = (OA - dogon lokaci CLE - kafa bashi) / (.. Ninka wajibobi) = (A1 + A2 + A3) / (Π1 + Π2).

A mafi girma da index darajar, da mafi alheri da biya. Its halayyar dabi'u ana lasafta ga kowane reshe na samarwa, amma a kan talakawan iyaka tsakanin 1,49-2,49. A darajar kasa da 0.99 nuna kamfanin ta rashin iyawa biya a lokacin, da kuma fiye da 3 - wani babban rabo daga sauran dukiya.

A coefficient nuna solvency na kungiyar, ba kawai a halin yanzu amma kuma a cikin gaggawa. Duk da haka, ba ko da yaushe samar da cikakken hoto. A sayar Enterprises da nuna alama ne kasa normative, yayin da samar - sau da yawa more.

gaggawa liquidity

Da ikon na kasuwanci mahaluži biya bashin saboda sauri dukiya debe inventories nuna sauri rabo. Da dabara domin balance (line lambobi):

KSL = (1230 + 1240 + 1250) / (1500 - 1550 - 1530).

ko:

K = (sau. DZ + sau. Finvlozheniya + DS) / (sau. Loans) = (A1 + A2) / (Π1 + Π2).

A kirga wannan rabo a matsayin gabata hannun jari ba su kama. Daga wani tattalin arziki da ra'ayi, da ganin na dukiya da kungiyar za ta kawo kamfanin babbar asarar.

A ganiya darajar - 1.5 min - 0.8. Wannan nuna alama nuna rabo daga wajibobi cewa za a iya rufe da tsabar kudi gudana daga aiki ayyuka. Don kara darajar wannan nuna alama kamata kara yawan nasu kudi da kuma jawo hankalin dogon lokacin da bashin.

Kamar yadda a baya harka, da darajar da index ne mafi girma daga 3 nuna irrationally shirya babban birnin kasar tsarin, wanda aka sa ta a jinkirin-motsi kaya da kuma asusun receivable girma.

cikakkar liquidity

Da ikon na kasuwanci mahaluži zuwa sãka bashin saboda da tsabar kudi kwarara nuna tsabar kudi rabo. Da dabara domin balance (line lambobi):

A kirawo = (240 + 250) / (500 - 550 - 530).

A ganiya darajar - fiye da 0.2 min - 0.1. Yana nuna cewa 20% na lokaci wajibobi kungiyar iya biya kashe nan da nan. Duk da zalla msar tambayar yiwuwar aukuwar bukatar gaggawa biya na duk rance, dole ne ka iya yin lissafi da kuma bincika da rabo daga cikakkar liquidity. Da dabara domin balance:

K = (Short. Finvlozheniya + DS) / (Short. Loans) = A1 / (Π1 + Π2).

A lissafin da kuma amfani da m rabo. Da dabara domin balance:

CCl = (A1 + A2) / (P1 + P2).

sauran Manuniya

babban birnin kasar Maneuverability: A3 / (AO - A4) - (P1 + P2).

Its karu a kuzarin kawo cikas da ake gani a matsayin m factor, saboda wasu daga cikin kudi daskarewa a inventories da kuma asusun receivable, da aka saki.

A rabo na dukiya a cikin balance sheet (da ma'auni na sakamakon - A4) / daidaita takardar total.

Na nasu kudi: (A4 - A4) / (AB - A4).

Kungiyar dole ne a kalla 10% na kudade a cikin babban birnin kasar tsarin.

Net aiki babban birnin kasar

Wannan nuna alama nuna bambanci tsakanin halin yanzu da kuma dukiya rance a biya. Wannan shi ne wani ɓangare na babban birnin kasar, wanda aka kafa a kudi na dogon lokaci bashi da ãdalci. Da dabara domin lissafi ne kamar haka:

Net babban birnin kasar = OA - gajere rance = p 1200 - p. 1500.

The wuce haddi na yanzu dukiya a kan wajibobi nuna cewa kamfanin ne iya biya kashe basusuka, yana da reserves ga bazuwa. Standard darajar - mafi girma daga sifili. Rashin aiki babban birnin kasar, ya nuna gazawar daga cikin kungiyar zuwa sãka da takalifi, da kuma wani gagarumin wuce haddi na - a kan m amfani da albarkatun.

misali

A balance sheet ciki har da:

• Cash (DS) - 60 000 rubles.
• Short-lokaci zuba jari (KPH) - 27 000 rubles.
• Asusun receivable (DZ) - 120 000 rubles.
• OS - 265 dubu rubles ..
• IA - 34 dubu rubles ..
• Inventories (PL) - 158 000 rubles.
• Dogon lokacin da rance (CP) - 105 000 rubles.
• Short-lokaci bashi (CC) - 94 000 rubles.
• Dogon lokacin da rance - 180 dubu rubles ..

Muna bukatar yin lissafi da coefficient na cikakkar liquidity. A lissafi dabara ne:

A kirawo = (60 + 27) / (105 + 94) = 0,4372.

A ganiya darajar - fiye da 0.2. Kamfanin ne iya biya 43% na alkawura daga kudi a cikin account a banki.

Mun ƙididdige sauri rabo. Da dabara domin balance:

KSL = (50 + 27 + 120) / (105 + 94) = 1,09.

A m tamanin da index - 0,80. Idan kamfanin yana amfani da duk samuwa wajen, ciki har da basusuka na mabartan, wannan adadin zai zama 1,09 sau data kasance wajibai.

Mun ƙididdige m rabo. Da dabara domin balance:

CCl = (50 + 27 + 120 + 158) / (105 + 94) = 1,628.

fassarar sakamakon

By kansu, da coefficients ba kawo ma'anar, amma a cikin mahallin ramummuka da suka bayyana a daki-daki cikin ayyukan da kamfanin. Musamman idan suna supplemented da sauran Manuniya lasafta kuma mafi cikakken la'akari da dukiya da cewa an lissafta a wani takamaiman layi na balance.

Illiquid hannun jari ba zai iya zama da sauri ko amfani a samar. Su ba za a dauka a asusun a cikin lissafi na yanzu liquidity.

Kungiyar, wanda shi ne wani ɓangare na Holding kungiyar, a kirga da coefficient na liquidity ciki receivables da payables ba a hada. Matakin mafi gane solvency bisa cikakkar liquidity coefficient.

Mutane da yawa matsalolin da za su haifar da overestimation da kadarori. Kunshe a cikin lissafi na dawo da wuya bashi take kaiwa zuwa ba daidai ba (rage) kima na solvency, erroneous data a kan kudi halin da ake ciki na kungiyar.

A daya hannun, da wariya daga lissafi na dukiya, yiwuwar samun kudin shiga daga wanda yake low, don cimma kullum liquidity Manuniya dabi'u da aka wuya.