Comparative hikimar tantance balance. balance sheet - wani misali. hikimar tantance balance

Hikimar tantance balance ne yawanci amfani da su yi nazarin wannan tsarin da kamfanin ya kudi wuri canje-canje. Samun shi da wuya. A saboda wannan dalili, asali balance, wanda aka hatimce da kuma raba articles ake complemented Manuniya masu kuzarin kawo cikas da kuma tsarin. A wannan yanayin, yawanci riƙe da asali tsari na balance sheet tsarin: musamman ware halin yanzu da kuma wadanda ba na yanzu dukiya, bashi da ãdalci babban birnin kasar, daidaici da sakamakon a kan dukiya da wajibobi. Hikimar tantance balance ne da amfani saboda shi ba ka damar shirya yi lissafin domin sanin abin da canje-canje sun faru a cikin dũkiyar matsayi na kungiyar, su kusantar da karshe game da wanda kafofin ga gano da ambaliya na sabon kudi da kuma abin da dukiyar da zuba jari da na kudi.

Da muhimmancin da hikimar tantance balance

Comparative bincike na hikimar tantance balance ya samar da bayanai domin samar da kimantawa da dama dalilai:

- kayyade adadin na yanzu da kuma wadanda ba na yanzu dukiya, canza su rabo, kazalika da kafofin daga kudade.

- Articles cewa girma da sauri taki, da kuma tasiri a kan balance sheet tsarin.

- da rabo daga dukiyar da aka gudanar da asusun receivable da inventories.

- rarraba na aro da ta balaga da kuma wasu sigogi.

- kayyade girman da rabo daga ãdalci, kuma yadda kungiyar dogara a kan su.

Analysis hikimar tantance balance mayar da hankali abubuwa, wanda rabo shi ne mafi girma, kuma wadanda rabo dabam stepwise. Takamaiman kuma a tsaye bincike na ƙarfafa muhimmancin tsarin da kuma ri dukiya sa ya yiwu a kafa girman da dangi da kuma cikakkar karuwa ko karu a kamfanin ta data kasance dukiya kazalika da mutum jinsunan.

Ganewar asali na kudi yanayin da banki kungiyar

Comparative hikimar tantance balance ne sauki samu daga tushen ta hanyar da yi tarawa kuzarin kawo cikas da kuma tsarin da aka makala nufin kwatance kasuwanci banki domin m lokaci. Kamar yadda ake bukata sigogi na wannan bincike kamar haka:

- cikakken dabi'u na duk abubuwa na auna a farko da kuma karshen wani lokaci;

- da takamaiman nauyi da mutum abubuwa a cikin balance sheet a farko da kuma karshen rahoto lokaci.

- da cikakkar darajar canji.

- cikakken Figures a yawa.

- yawan canji a farkon lokaci.

- Manuniya na ƙarfafa muhimmancin canje-canje a cikin balance sheet tsarin.

- kudin kashi daya girma da kowane labarin da balance sheet total.

Comparative hikimar tantance balance yana da wani pre-sa dabara da cewa kama da wannan:

Net nasu kudi = nasu kudi Gross - gyaran dukiya.

Idan muka yi la'akari da misali na wani analytical balance, halittarsa hada da:

- a ginshikan 3-8 ne Manuniya na tsarin.

- kirga 9-17 dauke yi Manuniya.

- jadawalai 12-20 - Manuniya tsarin ma'auni na jawabai.

kwafi

A cikin wasu ginshiƙai 3-5 ƙunshi bayani game da cikakkar girman da abu da kuma sakamakon da ma'auni na sassan a farko da kuma ƙarshen lokaci kana so ka bincika. A filayen na 6-8 nuna da takamaiman nauyi, kazalika da darajar da sakamako na articles a farko da kuma ƙarshen lokaci. Kirga 9-11 dauke da bayanai a kan cikakkar size of sassan da articles ga lokaci bincikar. A filayen 12-14, za ka iya ganin canje-canje a cikin takamaiman nauyi na yawa na articles na tsawon kana so ka bincika. Kirga 15-17 dauke da canje-canje na cikakkar dabi'u na shigarwar da sigogi na kwatanta lokaci. A filayen 18-20 aka nuna da yawan canji a cikakkar dabi'u ga ma'auni na da sakamakon.

Comparative-hikimar tantance balance sheet: dukiya

A tsarin wannan bangare kunshi dama iri dukiya: ba wani tushen samun kudin shiga, samun kudin shiga gyaran.

banki balance sheet wajibobi - nasu (babban) da kuma aro kudi. A wani raba line, sauƙi gare balance, suna nasu kudi - net.

Comparative hikimar tantance balance ne ban sha'awa domin ba ka damar ƙarfafa kuma ko ta yaya daidaita lissafin, wanda aka kullum samar da Analyst a cikin na farko review. A wannan tebur shi ne yawanci rufe da wata babbar dama da muhimmanci sigogi cewa faye hali masu kuzarin kawo cikas da kuma statics na kudi halin da ake ciki na kasuwanci banki. Hikimar tantance balance, wanda tebur dauke da zama dole data hada da sigogi da suke ishe gudanar a tsaye da kuma a kwance analysis. A farko ba ka damar sanin da rabo daga net, da kuma na biyu shi ne domin sanin da dangi da kuma cikakken canje-canje a cikin size of mutum shigarwar ga wani takamaiman lokaci.

yiwuwa na da hanyar

Comparative hikimar tantance balance ba ka damar:

- rarrabe aiki da kuma m iri ayyukan, don tantance mataki na da muhimmancin a total tsarin.

- yi amfani da raba balance zanen gado ga burbushi da motsi na sharan.

- gane da mataki na canji a sikelin for wasu iri banki.

- gane da haddasawa, kazalika da mataki na tasiri a tsauri canje-canje na articles a kan yawan amfanin ƙasa, kwanciyar hankali, da kuma riba liquidity banki ayyukan;

- gane da banki ko kamfanin albarkatun ne nasu da kuma wanda suke da hannu.

- ware dukiyar da ta Categories: kudaden shiga, gyaran da ruwa.

- baza a da balaga da abokan ciniki kudi tashe a cikin wani nau'i na ajiya.

A jawo sama da tsarin canje-canje a cikin wajibobi da dukiya shi ne quite yiwu su kusantar da karshe game da tasiri na wasu kafofin kamar yadda key zuwa tsabar kudi kwarara, kazalika da sani da shugabanci na zuba jari.

Yadda ya aikata shi duka aikin?

A waje yanayin da masu ayyukan bashi kungiyoyi, suna kullum canja. Wannan na bukatar da banki zuwa dace martani na manajoji, kazalika da cikakken, a-zurfin bincike na macroeconomic da kuma kudi manufofin, ci gaban more kuma mafi sabon hanyoyin da samuwar da ragi samfurin ta samar da ƙarin ayyuka ma'aikata da abokan ciniki. Manufar na bankuna ne akai so ka sadu sabon kasuwar bukatun, kasuwar shiri domin illa ga aiki gasar, musamman wanda ake dangantawa da canje-canje a cikin sha'awa rates.

A zamani da yanayi da complexities na gudanar da harkar banki kasuwanci bukatar for wani overhaul na management manufar lamuntawa Sphere kungiyoyi. Yanzu ne mai matukar alamar yanki kamar dabarun da kuma kudi management a bankuna. Duk da haka, shi ne a mataki na ƙarshe da kuma bunkasa. Wadannan yankunan riga gudanar ya furta kansu a filin daga banki, shi ne kawai tare da su taimako yana yiwuwa don tabbatar da tasiri management na dangantaka da unsa da dabarun a raga, kuma manufofin da samuwar] e da kuma yin amfani.

Daga duk na sama za mu iya cewa kudi management a bashi tsarin ne a tsarin of management matakan da cewa an dauka dace tsarin siga don tabbatar da timeliness da kuma ci gaba da zirga-zirga kwarara daga bashi, wanda ake nufin da zaman lafiyar na banki cibiyoyin, da riba, da aminci daga cikin hanya tushe na duk abokan ciniki da kuma abokan .

Hanyoyin da kafa kamanta hikimar tantance balance

A analysis ana ɗauke da daya daga cikin hanyoyin samarwa a kasa:

- kai tsaye a kan ma'auni, ba ta canza abun da ke ciki na pre-balance abubuwa.

- by sassaƙa sealing na kamanta balance sheet, wanda za a aggregated ne kama a abun da ke ciki abubuwa na balance sheet abubuwa.

- sanya ƙarin daidaito da bayanai a kan hauhawar farashin kaya index tare da kara tari na shigarwar a bukata tattalin arziki sassan. Shiri na kamanta ma'aunin tattalin arzikin da aka jiyar daga tushen ta wajen raba sealing hanya articles, kazalika da tsauri da kuma tsarin Manuniya kari.

Saukaka wannan hanya shi ne cewa shi mai shirya da kuma kara karfafa lissafin yawanci za'ayi da manazarta a lokacin da farko familiarization da sikẽlin. Analysis na kamanta hikimar tantance balance iya rufe wata babbar dama Manuniya nuna statics da muhimmancin da kungiyar cikin sharuddan kudi. Wannan ya hada tsaye da kuma a kwance Manuniya analysis nan da nan daga wanda ya sami bayanai da kuma halaye na yanzu matsayi na sha'anin cikin sharuddan kudi. Wadannan sun hada da:

- wani tunani na jimlar kudin na dukiya daga cikin kungiyar, wanda yake a cikin kasa line.

- kudin gyaran dukiya, wanda daidai da jimlar na farko sashe.

- kudin mobile, a bayyane a karshen na biyu sashe.

- darajar hannun jari, da cewa shi ne, abu da ake zagawa da dukiya;

- adadin nasu kudi na kamfanin gabatar a karshen na uku sashe na auna.

- da adadin aro kudi, da adadin abin da yake a bayyane a sakamakon na hudu da na biyar sassan.

- da adadin aiki babban birnin kasar, a bayyane bambanci a cikin sakamako na farko da kuma na uku sassan.

Net aiki babban birnin kasar da ake gani a matsayin mai raba abu na tara wasu alƙalima da balance sheet da aka bayyana a matsayin rabo na yanzu dukiya da cewa suna goyon ta hanyar babban birnin kasar aiki. Wannan index characterizes mataki na liquidity, wanda ya ba shi musamman muhimmancin. Net aiki babban birnin kasar ne bambanci tsakanin samu dukiya da wajibobi a wannan lokacin. A mafi girma da daraja ne halin da index, da more barga ne da kudi da matsayi na kungiyar.

Analysis hikimar tantance balance kamata gudanar da wani wajibi lura da hankali ga canje-canje a cikin rabo na size of aiki babban birnin kasar zuwa total dukiya, ci gaban rates na ãdalci, kuma bashi da su dangantaka, kazalika da asusun receivable kuma a biya.

Barga kudi zaman lafiyar da sha'anin ne tare da wani karuwa a cikin rabo na aiki babban birnin kasar, kazalika da mafi girma rates na ci gaba da ãdalci idan aka kwatanta da aro. A wannan yanayin, receivables da payables ne kamar a wannan matakin.

Jigon da a kwance bincike na sha'anin ne gina bukata yawan hikimar tantance Tables, inda cikin cikakkar balance Manuniya ya kamata a complemented Manuniya na kuzarin kawo cikas. Analyst kayyade mataki na tari. Wannan shi ne wani muhimmin hanya domin sanin da zaman lafiyar na kamfanin da zarafinshi na kudi wuri.

Yin amfani da wani analytical balance

Sau da yawa sosai, na waje bincike ne quite kasa balance sheet misali. A wannan yanayin shi ne aka halatta amfani da hatimi. Ya tari ya shafi canji kunsha a cikin tari ko disaggregation, kazalika da thinning na balance tare da m kiyaye da dama da muhimmanci sharudda:

- dole ya kasance da real kudin na ba-halin yanzu dukiya.

- darajar halin yanzu dukiya (inventories, receivables, akwai kudi), kuma wajibobi (rance da kuma asusun a biya) da za a gyara da yawa da aka ba kunshe a cikin balance sheet daya dalili ko wata.

A sakamakon bambanci tsakanin darajar dukiya da wajibobi iya gyara ta wajen wani musamman tsara labarin hikimar tantance balance, wanda aka mai suna "tara babban birnin kasar." Yana garwaya gaba daya duk iri cikakken albashi, tanadi kudi, reserves halitta daga ribar, da yin amfani da kudi da kuma sauran balance sheet abubuwa. Saboda haka, idan muka yi magana game da yadda za a duba balance, shi ne ya kamata a lura da cewa a cikin wannan takarda gabatar kome cewa kamfanin ya gudanar aikatãwa a lokacin ta zama. Idan ya zo ga privatized dukiya, daga lokacin da na kunsawa. Za ka iya ganin daidaituwa takardar, wani misali na wanda aka nuna a kasa.

A tsarin za a iya daukan m, idan balance zai dace da wani sa na tsare sharudda:

- jimlar adadin dukiya ko wajibobi, watau balance sheet, ana sa ran kara a karshen rahoto lokaci a kwatanta da farkon.

- Yanzu dukiya dole ne a incremented da sauri taki fiye da wadanda ba na yanzu.

- ãdalci kamfanin dole ne mafi girma daga rance da kuma ta girma kuzarin kawo cikas kamata ƙetare girma kudi na aro babban birnin kasar.

- payables da receivables dole ne incremented wajen wannan taki.

- yana nufin ga zagawa da nasu dukiya dole ne a nested fiye da 10%.

- sikẽli dole ne free of gano hasarori.

da dama karshe

Saboda haka, idan muka yi la'akari da ma'auni na sha'anin, wani misali na wanda aka bayyana a nan, dole ne a ce cewa ta hanyar hikimar tantance magani na haddasawa da kuma gyara na karuwa ko rage daga wasu sigogi Manuniya iya gane vulnerabilities a cikin kudi da tattalin arziki da ayyukan da wani kamfanin. Wannan na bukatar biyan hankali ga sassa daban daban na gaba dayan data sa.

Idan akai la'akari da balance, wani misali na wanda aka bayyana a nan, za ka iya ganin daban-daban lokacin. Zaton cewa jimlar rage ga wani lokaci, wanda aka dauke a wannan lokacin, shi ne wani wasiya don rage m yawa na kamfanin, wanda shi ne sau da yawa wani sakamako na kamfanin ta insolvency. Kuma wani lokacin shi ne a rage yawa na kamfanin zama cikin hanyar ta insolvency. Wannan hujja za a iya ƙaddara a sakamakon zurfi bincike:

- za su iya gabatar da wani akan rage sauran ƙarfi bukatar ayyukansu, dukiya da kuma ayyuka na kungiyar.

- da kasuwanni ba yi da zama dole kayan, raw kayan ko Semi-ƙãre kayayyakin, dangane da ikon yinsa, daga cikin kamfanin.

- da aiki tattalin arziki wurare dabam dabam hankali da hannu rassan, ta amfani da "ƙasa", ta shirya da "iyaye" kamfanin.

Don sanin da ake bukata kamanta hikimar tantance balance. karshe a kan shi iya yin kwararrun akawu wanda zai bayyana duk muhimmanci da maki na kamfanin. A cikin bincike na kara balance sheet na tsawon bukata la'akari da tasiri na canje-canje, a farashi na gyarawa dukiya, idan karuwa a cikin darajar ba ya dogara ne a kan ci gaban masana'antu aiki. Wannan ya nuna da balance, wani misali na wanda aka gani a nan. A mafi wuya abu la'akari da tasiri na kumbura, amma ba tare da shi zai zama da wuya a yi wani tabbatacce karshe game da ko karuwa ne sakamakon da balance sheet total ƙãra kudin na ƙãre samfurin ƙarƙashin rinjayar kumbura, ko shi nuna fadada harkokin kudi da tattalin arziki da ayyukan da kungiyar.

fassarar

Comparative bincike na balance, wato alhaki tsarin, ba ka damar samun daya daga cikin manyan dalilan da kudi da kwanciyar hankali na kamfanin. Alal misali, kara da rabo daga nasu kudi ta hanyar wani samuwa tushen kara habaka kudi tsakar. Riƙe riba a wannan harka iya zama wani tushen ƙari na aiki babban birnin kasar, da kuma rage gajere bashin to bashi.

Idan muka duba yadda canja tsarin da dukiya na kamfanin, za ka iya samun quite muhimmanci. A musamman, da karuwa a cikin rabo na aiki babban birnin kasar dukiya sau da yawa ne mai nuni da samuwar wani tsarin da hannu dukiya, wanda zai iya ƙara yawa kudi na sha'anin. Sashe na daga cikin halin yanzu dukiya za a iya karkatar da su mabukaci lamuntawa kayayyakin, gama samfurori, ayyuka da kuma kungiyar na aiki, ta rassa da sauran receivables, na nuna cewa ainihin immobilization wannan ɓangare na aiki babban birnin kasar na babban samar da tsari. Zaka kuma iya magana da nadawa samar tushe. A amfani da wani tsari na lissafin kudi na iya karkatar da real kima na gyarawa dukiya.

Saboda haka, kamanta hikimar tantance balance zama quite muhimmanci da kuma iko kayan aiki domin sanin halin da sha'anin. Yana iya taimaka maka sanin ba kawai kudi da kwanciyar hankali, amma kuma ga sauran muhimmanci ayyuka na lokacin. A lokacin, ba dole ba ne dokoki a kamanta hikimar tantance balance sheet da hannu, domin wannan akwai riga shirye shirye-shirye ga lissafin kudi. The Analyst ne mafi dace don aiki tare da wannan bayani.