Net working capital ndeyemari yemabhizimisi webhizimisi anofanira kushandisa kuitira kuti abatsire kuenzanisa mari uye kushandiswa kwehuwandu hwemabhizimisi ebhizimisi. Icho chiyero chezvinhu zvose zviripo uye zvikwereti zvino. Icho chiyero chemazuva mashomanana ekugadzirisa kwebhizimisi, uye rinogona kuratidzawo kukwanisa kwekambani yekugadzirisa kushandisa zvinhu nenzira yakakodzera.
Net working capital inogona kushandiswa kusarudza yekambani iri munzvimbo yekukura nokukurumidza.
Kana bhizimusi rine mari yakawanda mumari yaro, inogona kuva yakakwana kuwedzera bhizinesi panzvimbo pfupi. Kune rumwe rutivi kana bhizinesi rine shoma shoma mune mari yemari pane zvisingambofungidziri kuti kambani ine hurongwa hwekukura nokukurumidza.
Iko mitemo inokosha kune vatungamiri, vatengesi uye vanokwereta zvizere nokuti inoratidza kushandiswa kwenguva pfupi kwemari uye kukwanisa kuribhadharira zvikwereti zvayo zvemazuva ano nezvipo.
Mambure ekushanda emataundi emagetsi anowirirana zvakananga nezvino, kana kushanda mari yehuwandu, iyo inodanwa nokuti kana kambani inoshandisa nguva shoma shoma kudarika zvikwereti inogona "kushanda". Nhamba yemazuva ano inoshandiswa uye inogadzirisa zviyero izvo zvinoderedza kukwanisa kwekambani yekubhadhara zvikwereti zvayo zvenguva pfupi nezvinhu zvayo zviripo. Kana iwe ukatarisa kuverenga kwehuwandu hwehuwandu hwehuwandu, iwe unoona kuti iwe unoshandisa imwe yepayiti pepa data kuti uverenge net working capital.
Kuverenga Net Operating Capital
Heino kuverenga kweNetwork Capital: Current Assets - Current Liabilities = Net Working Capital.
Kana bhizinesi rebhizimisi rine zvinhu zvema $ 200 uye zvisikwa zvino zve $ 100, zvino:
- Net Working Capital = Current Assets - Current Liabilities
- = $ 200 - $ 100
- = Kushanda Kushanda Nhamba = $ 100
Iyi yakasimba inogona kubhadhara chikwereti chekanguva chechikwereti uye ichiri ne $ 100 yakasara semari kana kushandiswa kwemari. Inowirirana yezvinhu zviripo ($ 200) sezvikwereti zvino ($ 100).
Enzanisa iyi neyero yezvino. Kana iwe uchiverenga chiyero chezvino chemuenzaniso uyu, iwe unoshandisa ikozvino chikwata chemuumbi :
- Nhasi Ratio = Nhasi Nhaka / Nhasi Mhosva
- $ 200 / $ 100 = 2.00X
- Current ratio = 2.00X
Iwe unogona kuona ukama huri pakati pematareji maviri emari.
Mienzaniso ye Net Working Capital
Zvechokwadi, kuchinja kune zvimwe zvinhu kana zvikwereti zvichange kukonzera shanduko mumatare ekushanda, kunze kwekuti ivo vakaenzana. Semuyenzaniso:
Kana bhizimisi bhizimisi anopa mari yakawedzerwa $ 10 000 mukambani yavo, iyo inowedzera ne $ 10 000 asi zvikwereti zvino hazviwedzere. Nokudaro, kushanda kwemari kunowedzera ne $ 10 000.
Kana iyo iyo kambani inokwereta $ 10 000, uye inobvumirana kuribhadhara zvakare mumazuva makumi mapfumbamwe, basa rekushanda harina kukura, nokuti zvose zviripo uye zvikwereti zvakawedzerwa ne $ 10 000.
Kana iyo ikambani inoshandisa mari ye $ 10 000 pakutsvaga, kushandiswa kwemari hakusi kuchinja nokuti mari yakaderera ne $ 10 000, asi mari yakawedzera ne $ 10 000.
Iko kambani inotengesa chigadzirwa chemadhora mazana maviri, iyo iri kuwanikwa pamutengo we $ 500.
Basa rekushanda rinowedzera ne $ 500 nokuti nheyo dzinogamuchirwa, kana mari, yakawedzerwa ne $ 1 000 uye kuverenga kwakaderera ne $ 500.
Iko kambani ikozvino inoshandisa $ 1 000 kutenga zvigadzirwa. Izvozvo zvinoderedza kushanda kwemari nokuti mari yeKashti yakaderera.
Cash management uye nehutungamiri hwekushandiswa kwemari yakakosha zvakakosha pakupona kwebhizimisi rekambani. Simba rinogona kuita purogiramu, asi kana vane dambudziko nemari yavo, havazopona. Ichi ndicho chikonzero zvakakosha kuti muridzi wemabhizimisi awane zvose zvinoshandiswa mune zvemari uye zviyero zviripo zvekutarisira kushandiswa kwemari uye mari.