Iwe uchawana zvinhu zvose zvaunoda kuti zviwedzere kuenzaniswa kwehuwandu hwebhanhire rekambani. Urongwa hune chokuita nehupfumi yemari uye zvikwereti. Kunyanya, kusvibiswa kunotarisa kuti kana kwete chekambani inogona kubhadhara chikwereti chayo chezvino nemari yaro ikozvino.
01 - Kutanga Matanho
Heino pari yemari yatichazoshandisa semuenzaniso. Iwe unogona kuona kuti kune makore maviri emadhora ezvo kunyatsofungidzira kwakasimba. Izvi ndechokuti kuenzanisa kuenzanisa chete chigadziro chakanaka kana tichikwanisa kuenzanisa nheyo dzatinoverenga kune imwe yemakore yedheta kana kumabhizimusi ezvikwata.
Pamberi isu tichashandisa bhadha rekupa data kuti tione kuve kwekukurumidza uye nekukurumidza kuenzanisa uye net working capital apo tichitsanangura chimwe nechimwe uye kuti kuchinja kwavo gore negore kunorevei. Iwe unogona kudzokorora zvigadziro zvekusimba kwako.
02 - Cherechedza kambani yeRatio Ratio
Nhanho yekutanga mukutsvaga kwemvura ndeyekuverenga chikwata chezvino chekambani. Chirongwa chemazuva ano chinoratidza kuti kangani kazhinji pamusoro pekambani inogona kubhadhara chikwereti chaicho chezvino chikwereti kubva pane zvayo.
Chirevo chacho ndeichi: Current Ratio = Current Assets / Current Liabilities . Muchidimbu chemashizha, unogona kuona nhamba dzakasimbiswa. Izvo ndizvo zvamunoshandisa pakuverenga. Muna 2008, kuverenga kwaizova kunotevera:
Current Ratio = $ 708 / $ 540 = 1.311 X
Izvi zvinoreva kuti iyo yakasimba inokwanisa kuzadzikisa zvayo (iko pfupi-nguva) mvumo dzekwereti 1.311 dzimwe nguva. Kuti urambe uchigadzirisa, iyo firm inofanira kunge iine chiyero chezvino chinokwana 1.0 X, iyo inoreva kuti inogona kunyatsozadzikisa chikwereti chayo chazvino. Saka, izvi zvakasimba ndeyekusarudzwa.
Muchiitiko ichi, zvisinei, iyo yakasimba imhepo shoma kupfuura iyo. Inogona kugadzirisa chikwereti chayo chazvino uye inosara zvishoma. Kana iwe uchiverenga chikamu chenhasi chegore ra2007, uchaona kuti chiyero chezvino chaiva 1,182 X. Saka, iyo firiji yakagadzirisa kuvhara kwayo muna 2008 iyo, mune iyi nyaya, yakanaka kubvira ichi inoshanda nechokuderera kwemari.
03 - Cherechedza Kambani Yakawedzerwa Ratio kana Acid Test
Nhanho yechipiri mubasa rekutsvaga ndeyekuverenga chikwata chekutsvaga kwekambani kana chiyero cheasiti . Chikamu chinokurumidza chiyero chakanyanyisa chekugadzirisa kudarika chinonzi chiyero chezvino. Inotarisa kuti kambani inogona sei kugadzirisa zvigaro zvadzo zvenguva pfupi dzisina chikwereti pasina kutengesa chero yeruzivo rwayo yekuita.
Inventory ndiyo inoshandiswa mvura yakawanda yezvinhu zvose zviripo zvino nokuti unowana muchengeti wekuverenga kwako. Kuwana muchengeti, kunyanya mune pfuma shoma, haisi nguva dzose inogoneka. Nokudaro, makambani anoda kuve akakwanisa kusangana nemitambo yavo yenguva pfupi yechikwereti pasina kuvimba nekutengesa kuwanikwa.
Chirevo ndeichi chinotevera: Kukurumidza Ratio = Nhasi Mafa-Inventory / Current Liabilities . Muchidimbu chemashizha, unogona kuona nhamba dzakasimbiswa. Izvo ndizvo zvamunoshandisa pakuverenga. Muna 2008, kuverenga kwaizova kunotevera:
Kukurumidza Ratio = $ 708- $ 422 / $ 540 = 0.529 X
Izvi zvinoreva kuti iyo yakasimba haikwanisi kusangana nemitemo yayo yemazuva ano (pfupi kwenguva pfupi) pasina kutengesa mutsara nokuti inokurumidza kuenzanisa i 0.529 X iyo inenge isingasviki ne 1.0 X. Kuti urambe uchigadzirisa uye ubhadhara chikwereti chekanguva pfupi pasina kutengesa kushandiswa, Chikamu chinokurumidza chinofanira kunge chave chikadai 1.0 X, izvo zvisiri.
Munyaya iyi, zvakadaro, iyo firimu inofanira kutengesa kuongororwa kwekubhadhara chikwereti chekanguva. Kana iwe uchiverenga chikamu chakakurumidza cha2007, iwe uchaona kuti chaiva 0.458 X. Saka, iyo firm yakagadzirisa kuvharwa kwayo muna 2008 iyo, mune iyi nyaya, yakanaka kubvira ichi inoshanda neine zvishoma zvakasara. Inofanirwa kuvandudza chikamu chayo chinokurumidza kusvika pamusoro pe1 X saka hazvizofaniri kutengesa kuverenga kuti zvizadzise zvido zvadzo zvenguva pfupi.
04 - Cherechedza kambani yeNet Working Capital
Kambani yekambani yakashanda yekambani inoshandiswa mutsauko pakati pezvinhu zviripo iye zvino uye nematambudziko anhasi:
Net Working Capital = Current Assets - Current Liabilities
Kwegore ra2008, kambani iyi yakashanda yekambani inoshandiswa ichave:
$ 708 - 540 = $ 168
Kubva iri kuverenga, iwe watoziva kuti iwe une mhando yakanaka yekushanda yemari inobhadhara chikwereti kwenguva pfupi chikwereti iwe usati wamboverenga nhamba yezvino. Iwe unofanirwa kuona ukama huri pakati pekambani yakashanda yekambani yekambani uye yehuwandu huripo.
Kwegore ra2007, kambani yekambani yakashanda yekambani yaiva $ 99, saka inoshandiswa mumatare ekugadzirisa mari, uye, nenzira iyo, iyo nzvimbo yakasarudzwa, yakasimudzwa kubva muna 2007 kusvika muna 2008.
05 - Chidimbu cheKuongorora Kwemvura
Muchidzidzo ichi, takatarisa chikamu ichi chechimiro chekusimudzira, chikamu chinokurumidza, uye net working capital. Izvi ndizvo zvikamu zvinokosha zvekutsvaga kushandiswa kwemhepo kune bhizinesi rekambani. Zvimwe zvakaoma kunzwisisa uye kuongororwa kwemari kunogona kuitwa kumakambani, asi izvi zvinongororwa zvakajeka zvichange zvichiita kuti utange.
Ngationei pfupiso iyi. Iyi kambani yakagadzirisa nzvimbo yayo yekusvibisa kubva muna 2007 kusvikira muna 2008 sezvinoratidzwa nematricri matatu matatu atakatarisa. Nharaunda yemazuva ano uye yekodzero yekushanda kwemahofisi emakona ese akavandudzwa. Nhamba inokurumidza inoratidza kuti kambani ichi ichifanira kutengesa kuongororwa kuitira kuti isangane nezvikwereti zvemazuva ano, asi kukurumidza kuenzanisa kuri kubudirira zvakare.
Kuti tinyatsotsanangura izvi zvakasimba, tinofanira kutarisa dhiyabhorosi iyo inosimudzira iyi iri. Zvakanaka kuti tine makore maviri e data yekambani sezvo isu tinogona kutarisa mamiriro acho ezvinhu . Zvisinei, isu tinodawo kuenzanisa zvakasimbiswa nehurumende pamwe nemabhizimisi.