Cash Flow Ratios iyo Inokosha yeCash Flow Analysis
Mutemo wekuyerera kwemari ndeimwe yevatatu matanho emari ekukosha emabhizimisi anoshandisa mukushamba kwemari. Vashandi vanovimba nematauriro emari inoyerera kuti vaone simba remari rekambani. Chinokosha ndechekuyerera kwemari ndiro bhapenyu rebhizimisi duku.
Kusiyana nemashoko ekuwana mari, mutemo wekubuda kwemari uchaudza kana kambani yako iri kuunza mari. Zvakakosha kuhutano hwebhizimisi kuti uwane mari yakakwana iripo kuti ubhadharire mari uye kutenga zvinhu zvinoda kana zvinhu zvebhizimisi.
Mhedziso yemari inoyerera yakasiyana nedzidziso yebatsiro kana mari yakawanikwa uye mubhizimisi anofanirwa kufunga nezveumwe neumwe nenzira dzakasiyana uye oongorora mumwe nomumwe kubva pane zvakasiyana. Iko kune mari yemari iyo inobatsira muridzi wemabhizimisi anotarisa pamutengo unobatsira uye iyo inotarisa pamari yekuyerera.
Mari inoyerera inoshandiswa inoshandisa ratios iyo inotarisa pamari inoyerera uye kuti inoshandiswa sei, mvura, uye inobatsira kambani yacho. Hezvino ndiyo inonyanya kukosha mari yekuyerera kwayo pamwe nekuverenga uye kududzirwa.
01 - Kushandisa Mari Inoshandiswa Nheyo Ratio
Iko kushandiswa kwemari inokonzerwa nekodzero ndeimwe yezvinonyanya kukosha mari inoyerera. Mari inoyerera inoratidza kuti mari inopinda sei uye inobva kunze kwekambani uye kuti iwe unobhadhara sei zvikwereti.
Kushandisa mari inoyerera kunoreva kukwira kwemari iyo kambani inowedzera kubva kumabasa kusvika kune chikwereti chayo chiripo. Inotarisa kushandiswa kwekambani kwekambani iri munguva pfupi sezvo ichienzanirana nechikwereti chazvino uye mari inoyerera kubva kumabasa.
Kushandisa Mari Inoshambadzira Ratio = Mari Inosvika Kubva Kubasa / Iko Mhiko Mairi :
Mari Inoshambadzira kubva Kushanda inobva paNhete yeCash Flows uye Current Liabilities inobva paB balance Sheet
Kana Kushandisa Cash Flow Ratio kwekambani iri pasi pe1.0, kambani haina kuunza zvakakwana mari yekubhadhara chikwereti chayo chenguva pfupi icho chakakosha. Zvinogoneka kuti iyo yakasimba ingasagona kukwanisa kushanda.
02 - Mutengo / Cash Flow Ratio
Mutengo wekukwira kwemari inowanzoonekwa sechiratidziro chiri nani chekambani yekambani kune mutengo kune mari yekuwana. Icho chinhu chakakosha chaizvo chekambani kuziva, kunyanya kana kambani iri kutengeswa pachena. Iyo inofananidza mutengo wemugove wekambani kune kukwira kwemari iyo kambani inobatanidza pane imwe nheyo.
Verengai mutengo / mari yekuyeresa yezviyero sezvinotevera:
Mutengo / cash flow ratio = Shandisa mutengo / Kushandisa mari inoyerera pane imwe nzvimbo iyo:
Kugovana mutengo kazhinji mutengo wokuvhara wezviyo pane rimwe zuva uye kushandiswa kwemari inotorwa kunotorwa kubva muChinyorwa cheCash Flows . Vamwe vhizimisi vebhizimisi vanoshandisa mari yekusununguka mu denominator panzvimbo yekushanda mari inoyerera.
Izvo zvinofanira kuonekwa kuti vazhinji vanoongorora vanoramba vachishandisa mutengo / mari yekuwana muongorori hwekuongororwa.
03 - Cash Flow Margin Ratio
Ikoshi Inokwira Margin chiyero chikamu chinokosha sezvo ichiratidza ukama huri pakati pemari inowanikwa kubva kumabasa uye kutengesa. Kambani inoda mari yekubhadhara zvikwereti, vatengesi, chikwereti chebasa, nekutsvaga mari mune zvitsva zvehupfumi, saka mari yakakosha sechinhu chakanaka kune bhizinesi rebhizimisi.
Iko Cash Run Margin chiyero chinokera kukwanisa kwekambani yekushandura kutengesa mumari. The calculation is:
Mari inoyerera kubva kushandiswa kwemari inoyerera / Net sales = _____%.
Nhamba yean equation inobva kuFirm Statement yeCash Flows. Iro denominator inobva muNhepfenyuro yeNyaya . Iyo yakawanda iyo inopera, iyo iri nani.04 - Cash Flow kubva kumabasa / Avhareji Zvikwereti
Mari inoyerera kubva Kubasa / Avhareji zvikwereti zviyero zvakafanana zvakaenzana kune inowanzo-yakashandiswa chikwereti chakanaka / chiyero chezviyero. Vose vanoyera solvency yekambani kana kukwanisa kwayo kubhadhara chikwereti chacho uye kuchengeta musoro wayo pamusoro pemvura. Iyo yekare iri nani, zvisinei, sezvainoyera kukwanisa uku kwechinguva chenguva pane pane imwe nguva munguva.
Ichi chiyero chinotarirwa seinotevera:
Mari inoyerera kubva Kubasa / Avhareji Zvikwereti = _______% apo:
mari inoyerera kubva kumabasa inotorwa kubva muStatement of Cash Flows uye chiyero chezvikwereti zvinokwana chikamu chemari yezvikwereti kubva kune dzimwe nguva nguva dzezvikwereti zvakatorwa kubva pamashandisi ekuenzanisa .
Izvo zvakakwirira chiyero, zviri nani mari yakasimba yemari inoenderana nekukwanisa kwayo kubhadhara zvikwereti zvayo.
05 - Current Ratio
Nhamba yemazuva ano ndiyo inonyanya kushandiswa yemari inoyerera. Inotaurira muridzi wemabhizimisi kana zvinhu zvino zviripo zvakakwana kuti zvigadzirise chikwereti chiripo. Nhamba yacho inotarirwa seinotevera:
> Current Ratio = Nhasi Nhaka / Nhasi Mhosva = ______X
kupi:zvose mazwi maviri anobva kubheji rekambani. Mhinduro yacho inoratidza kuti kangani pane kambani inogona kusangana nechikwereti chayo chemazuva mashoma uye inenge yakawanda yehupfumi huripo.
06 - Quick Ratio (Acid-Test)
Nhamba yakakurumidza, kana kuongorora asidi, ndiyo inonyanya kuongororwa kwehuwandu hwehuwandu kupfuura huwandu huripo. Zvinotora zvinyorwa kunze kweiyo equation uye inotarisa kushandiswa kwekambani kana isina chikwata chekutengesa kuzosangana nemitemo yekwereti yenguva pfupi. Kana chikamu chichikurumidza chiri pasi pe-1.0 nguva, saka chinofanira kutengesa kuongororwa kuti uwane chikwereti chine nguva shoma , iyo haisi nzvimbo yakanaka yekambani yekuve.
Heanoi kuverenga kwehuwandu hwekukurumidza:
Kurumidza Kuenzanisa = Nhasi Nhaka - Inventory / Current Liabilities apo mazita ose anotorwa pairi peji yemari.