A mafi ruwa dukiya da kamfanin

A kudi yanayin kowane kamfanin kiyasta solvency rabo da liquidity. Sun gaya kwararru-tattalin arziki, to a iya a cikin gajeren lokaci da kamfanin ya sãka duk da wajibai da kuma bãshi.

Kadara liquidity ne da ikon kungiyar a cikin gaggawa zai yiwu lokaci zuwa rufe da bashi ga aro kudi da ãdalci. Wannan adadi abubuwa a matsayin wani irin kudi da kwanciyar hankali garanti. An bayyana a cikin mataki na tsaro, ko kuma, a akasin haka, unsecured dogon lokacin da kafofin da kadarori. A mafi daukan hankali alama na liquidity na sha'anin ne da suka wuce haddi na kudin da kadarori a kan wajibobi a cikin gajeren lokaci. A mafi girma da bambanci, da more barga kudi wuri na kamfanin.

A mafi ruwa dukiya ana halin high kudi na hira cikin tsabar kudi. Wadannan tattalin arziki an kira a matsayin A1. Koma ga waɗanda gajere zuba jari, tsabar kudi da kuma kudi ga kungiyar ta asusun.

A gaba kungiya - A2. An kunshe receivables.

A3 - aiwatar sannu a hankali. A balance sheet, suna gane kamar "Dogon lokacin da zuba jari" da "Yanzu dukiya".

A4 - sayar quite wuya. "Non-halin yanzu dukiya" yana nufin shi.

Wajibobi an kuma zuwa kashi hudu iri dangane da gaggawa na dawo.

P1 - mafi gajere wajibobi. Sun hada da asusun a biya da kuma gajere wajibobi.

By P2 kungiyar hada da "aro" da kuma wani ɓangare na cikin labarin "Short-lokaci wajibobi".

Ƙara biya a P3. Wadannan wajibobi matsayi dogon lokacin da rance da kuma sauran aro kudi.

Akwai wani labarin "Capital, kuma reserves" a cikin balance sheet. A nasa ne da kungiyar "Constant wajibobi" - P4.

Analysis na liquidity da kuma solvency hada kwatanta dukiya da wajibobi. Idan kamfanin yana da wani barga kudi wuri, shi ne mafi cikin layi tare da wadannan yanayi: A4≤P4. A3≥P3. A2≥P2. A1≥P1. A cikin akwati inda mafi ruwa dukiya nisa wuce P1 wajibobi, kamfanin zai iya a cikin gajeren lokaci zuwa sãka gajere wajibai. Lokacin da suka girmama A3≥P3 yanayi; A2≥P2, kungiyar na da kyau kudi da kwanciyar hankali. A4≤P4 rashin daidaito ce kamfanin yana da babban nasu aiki babban birnin kasar. Idan duk wadannan yanayi da m ma'anar, da liquidity balance ne sosai daban-daban daga cikin cikakkar.

Yana yiwuwa wasu iri dukiya fiye da biya diyya su rashin wasu, amma ka sani cewa lokacin da za a juya su a cikin kudi na iya daukar tsawon lokaci. Alal misali, mafi ruwa dukiya ba za a iya maye gurbinsu da wasu, tun da suka - ya fi sauri hanyar biya domin wajibai da counterparties.

A lokacin da bincike, akwai wani lissafi na kamfanin jihar yana mai yawan Manuniya. Babban wadanda suke da wadannan:

1) liquidity coefficient halin yanzu. Lasafta a matsayin quotient halin yanzu dukiya da kuma na yanzu wajibobi.

2) cikakkar liquidity rabo. Wannan rabo daga tsabar kudi zuwa yanzu wajibobi.

3) coefficient na gaggawa liquidity. Wannan shi ne mafi ruwa dukiya raba da halin yanzu wajibobi.

A mataki na kudi da kwanciyar hankali, watau solvency da liquidity na kamfanin, shi ne amfani sani kusan duk kwangila. Alal misali, bankin zai ba kungiyar a matsayin aro har sai sosai bincika auna da kuma wasu sauran lissafin takardu. Idan kasafin kudi jami'in ne gamsu cewa kungiyar ne iya baya ba kawai cikakken dawo ya dauki bashi, amma kuma biya duka sha'awa a kan shi, to, shi zai sami zama dole adadin tsabar kudi.

Har ila yau, duba ga canje-canje a solvency kuma liquidity ya zama wani masanin tattalin arziki ko manajan na sha'anin, kuma bayar da rahoton sakamakon to management.