Zvose zvinoshandiswa pakugadzirisa huwandu hunoita svondo guru rekambani uye dzimwe nguva rinomirirwa semari yezvinhu zvose zvishoma kudhadhara zvikwereti.
Chikwereti chenguva refu chekuita mari inoshandiswa muzvikwereti chinoratidza kuti chikwereti chine nguva yakareba chinokwereta (zvakadai sezvisungo nemari yekutengesa) zvinoshandiswa pakutsvaga kwemari kusingagumi kana mari yekambani. Pamusoro pe flip side, inoratidza kuti yakawanda yei firm inobhadharwa nemari yevatengesi kana kuenzanisa. Nokudaro, inobvumira vashandi kuti vaone kuwanda kwekutonga kunoshandiswa nekambani uye kuenzanisa kune dzimwe makambani kuitira kuti vaongorore huwandu hwehutano hwekambani imwe.
Makambani anotora chikamu chikuru chemari kuburikidza nezvikwereti anozivikanwa kuti ane riskier kupfuura avo vane mari shoma.
Chikwereti chekuenzaniswa kwechikwereti uye chikwereti chenguva refu chekuwana chikamu chemari, yose inoyera kukosha kwemari yekusimudzira nekwereti.
Kuverenga chikwereti chemazuva mazhinji kusvika kuChitatu Capitalization
Iko kuverenga kwekanguva yemari chikwereti chekuita capitalization ndeyotevera:
Nguva Yenguva Dukure / Chikwereti Chenguva refu + Equityholder's Equity = ___ muzana
Muenzaniso wekuverenga Mazuva Ekupedzisira
Ngatitarise pamusoro pehutano hwekambani XYZ. Vane chikwereti kwenguva refu ye $ 70,000 ($ 50,000 pamutengo wavo uye mari inosara $ 20,000 pamidziyo). Vane zvinhu zvinosvika $ 100,000, zvishoma kudarika $ 70,000 muzvikwereti izvo zvinovapa $ 30,000 muvashandi vanochengetedza.
Nokudaro, chikwereti chavo chenguva refu chekodhi yemari yaizotora $ 70,000 / $ 100,000 = .7 muzana
Kufungisisa Pazvinouya Kumatambudziko
Kana huwandu huwandu huwandu hwehuwandu hwekuwedzera huchiwedzera, chikwereti chikuru chiri kushandiswa pakutsvaga kwemari kusingagumi kwekambani kusingapesana nemari yevatengesi ( kubhadhara mari yehutano ). Zvisinei, iwe unofanirwa kuva nenhoroondo yezvakaitika kubva kuchikwata chakasimba uye / kana zvemabhizimisi kuitira kuti uenzanise. Sezvo chikamu chekwereti chichikwirira, ndizvo zvinowedzera njodzi uye mukana wekuputsa mari. Kusiyana neizvi, kuderera kwechiyero kunoratidza kuti pane kuwedzera kwevashandi vemari.
- Kudzoka: Chikwereti kuEquity Ratio
- Pamberi: Nguva Yechido Yakabhadharwa Ratio
Kana chikwereti chenguva refu chekubhadharisa mari yakawanda kupfuura 1.0, inoratidza kuti bhizinesi rine chikwereti chikuru kudarika guta iro chiratidzo chakasimba chenyevero chinoratidza kushaya mari. Chero chikwereti chipi zvacho kunze kweizvi chinogona kuwedzera ngozi yekambani.
Chikwereti chakareba kwenguva refu chekugadzirisa zvikwereti zvinogonawo kuwedzera kukwereta kwevatori vemabhiza pahutano nokuti mari yekubhadhara inotora mutero. Zvisinei, iyo inoderedzawo mari yekambani inochinja uye inowedzera dambudziko rekushaya insolvency. Chiyero chinodarika 1.0 chinoratidza kuti bhizinesi rakanaka, harina dambudziko rezvemari, uye kuti chikwereti icho chikwereti chiri mukati mezinga nyore nyore kutakurwa.
Vashandi vebhizimisi vanofanira kutarisa chikwereti chenguva refu chekuita mari yepamusoro kuitira kuti vaone kuti iri pasi pesimba kuitira kuti chikwereti chavo chive pasi pesimba.