Pehea e hana ai i kahi loiloi kālā ʻoihana
He ʻāpana koʻikoʻi ka loiloi kālā ʻoihana o ka hoʻokele ʻoihana. Ma o kēia loiloi, hiki i kahi mea kālepa ke hoʻomaopopo i ke kūlana kālā o kā lākou ʻoihana, ka ulu ʻana o nā papahana, ka ʻike ʻana i nā pilikia, a me ka hana ʻana i nā hoʻoholo naʻauao. Eia nā ʻanuʻu kikoʻī a me nā ʻōnaehana no ka hana ʻana i kahi loiloi kālā ʻoihana.
1. Ke hōʻiliʻili ʻana i ka ʻikepili kālā
ʻO ka hana mua i ka hana ʻana i kahi loiloi kālā ʻoihana, ʻo ia ka hōʻiliʻili ʻana i ka ʻikepili kālā. Hiki i kēia ʻikepili ke komo pū me nā hōʻike kālā e like me nā pepa kaulike, nā hōʻike loaʻa kālā, nā hōʻike kahe kālā, a me nā hōʻike o nā loli i ke kaulike. ʻO ka ʻikepili kālā mōʻaukala mai ka liʻiliʻi o ʻekolu a ʻelima mau makahiki i hala aku nei e hāʻawi i kahi kiʻi maopopo o nā ʻano.
Hōʻike Pepa Kaulike
Hōʻike ka pepa kaulike i ke kūlana kālā o nā kumuwaiwai a me nā kuleana o kahi ʻoihana i kahi manawa kikoʻī. Aia ia i ʻekolu mau ʻāpana nui: nā waiwai, nā kuleana, a me ke kaulike o ka mea nona.
Palapala loaʻa kālā
Hōʻike ka hōʻike kālā i ka loaʻa kālā a me nā lilo o ka ʻoihana ma luna o kekahi manawa, kahi e hōʻike hope ai i ka loaʻa kālā a i ʻole ka pohō ʻupena.
Hōʻike Kahe Kālā
Hāʻawi kēia ʻōlelo i ka ʻike e pili ana i nā kahe kālā i komo mai a me nā kahe kālā i waho mai nā hana hana, hoʻopukapuka kālā, a me nā hana kālā. He mea nui ka ʻōlelo kahe kālā no ka hoʻomaopopo ʻana i ka hiki o kahi ʻoihana ke hoʻopuka i ke kālā a me nā mea like kālā.
2. Ka Nānā ʻana i ka Lākiō Kālā
Ma hope o ka hōʻiliʻili ʻana i ka ʻikepili kālā, ʻo ka hana aʻe e hana i kahi loiloi lakio kālā. Pili kēia i ka helu ʻana a me ka wehewehe ʻana i nā lakio like ʻole e hōʻike ana i ke olakino kālā o ka ʻoihana.
Laki Waiwai
Ke ana nei nā lakio waiwai i ka hiki o kahi ʻoihana ke hoʻokō i kāna mau kuleana pōkole. ʻO nā hiʻohiʻona o kēia mau lakio ka Current Ratio a me ka Quick Ratio.
– Lākiō o kēia manawa = Huina o nā waiwai o kēia manawa / Huina o nā kuleana o kēia manawa
– Lāki wikiwiki = (Huina Waiwai o kēia manawa – Waihona) / Huina Kuleana o kēia manawa
Lākiō Leverage
ʻO nā lakio leverage ke ana i ka hapa o ka aie i hoʻohana ʻia e kālā i nā waiwai o kahi ʻoihana. ʻO nā hiʻohiʻona o kēia mau lakio ʻo ia ka Debt-to-Equity Ratio a me ka Debt-to-Asset Ratio.
– Ka lakio ʻaiʻē i ke kaulike = Huina ʻaiʻē / Huina kaulike
– Ka lakio ʻaiʻē i ka waiwai = Huina ʻaiʻē / Huina Waiwai
Ka lakio waiwai
Ana nā lakio waiwai i ka maikaʻi o ka hoʻopuka ʻana o kahi ʻoihana i ka loaʻa kālā. ʻO nā hiʻohiʻona o kēia mau lakio ʻo ia ka Gross Profit Margin, Operating Profit Margin, a me Net Profit Margin.
– Ka palena waiwai nui = (Loaʻa kālā – Kumukūʻai o nā waiwai i kūʻai ʻia) / Loaʻa kālā
– Ka palena waiwai hana = EBIT / Loaʻa kālā
– Ka palena waiwai ʻupena = Loaʻa waiwai / Loaʻa kālā
Lākiō Pono
Ke ana kēia lakio i ka pono o kahi ʻoihana i ka hoʻohana ʻana i nā waiwai e hoʻoulu ai i ka loaʻa kālā. ʻO nā hiʻohiʻona o kēia lakio ʻo ia ka Inventory Turnover a me Receivables Turnover.
– Ka Huli Waihona = Ke Kumukūʻai o nā Waiwai i Kūʻai ʻia / Waihona Awelike
– Ka Huli ʻana o nā Loaʻa = Loaʻa kālā hōʻaiʻē net / ʻAwelike moʻokāki loaʻa
3. Ka Nānā ʻana i ke Au
ʻO ka loiloi ʻana i nā au e pili ana i ke aʻo ʻana i nā loli i ka ʻikepili kālā i ka hala ʻana o ka manawa. Ma ka hana ʻana i nā pakuhi a i ʻole nā papa, hiki iā mākou ke ʻike i nā ʻano maikaʻi a maikaʻi ʻole paha i ka hana kālā. No ka laʻana, ma ka nānā ʻana i nā ʻano waiwai ma luna o ʻelima mau makahiki, hiki iā mākou ke hoʻoholo inā e piʻi ana, e emi ana, a i ʻole e mau ana ka waiwai.
4. Nā Manaʻo Kālā
Ma hope o ka hoʻomaopopo ʻana i ke kūlana kālā o kēia manawa a me nā ʻano kuʻuna o ka mōʻaukala, ʻo ka hana aʻe ka hoʻokumu ʻana i nā wānana kālā no ka wā e hiki mai ana. Pili nā wānana kālā i ka hana ʻana i nā kuhi o nā loaʻa kālā e hiki mai ana, nā lilo, nā loaʻa, nā kahe kālā, a me ke kūlana kālā.
Loaʻa kālā
Hiki ke hana i nā wānana loaʻa kālā ma ka nānā ʻana i ka ulu ʻana o ka loaʻa kālā ma mua a me ka noʻonoʻo ʻana i nā kumu o waho e like me nā kūlana mākeke, ka pae o ka hoʻokūkū, a me nā hoʻolālā hoʻonui.
Kumukūʻai
Pono e hoʻokomo pū ʻia nā kumukūʻai paʻa a me nā kumukūʻai loli āpau i loko o nā wānana kumukūʻai. ʻO ka ʻike o ka hui i hala a me nā hoʻolālā e hiki mai ana e hāʻawi i kahi kiʻi maopopo o nā kumukūʻai e wānana ʻia.
Ka loaʻa kālā
Ma ka unuhi ʻana i nā kumukūʻai mai ka loaʻa kālā i manaʻo ʻia, hiki iā mākou ke kuhi i ka loaʻa kālā o ka ʻoihana i ka wā e hiki mai ana.
Kahe kālā
He mea nui nā wānana kahe kālā e hōʻoia i ka lawa ʻana o ka waiwai o ka ʻoihana e hoʻokō ai i nā kuleana kālā.
5. Ka Nānā ʻIkepili
ʻO ke kālailai ʻike he ʻano hana no ke ana ʻana i ke ʻano o ka ʻike ʻana o nā hopena loiloi (e like me ka loaʻa kālā a i ʻole ke kahe kālā) i nā loli i nā mea hoʻokomo. No ka laʻana, pehea e loli ai ka loaʻa kālā inā piʻi ke kumukūʻai o nā mea maka ma 10%? Ma ka hana ʻana i kahi loiloi ʻike, hiki i ka hoʻokele ke hoʻomākaukau no nā kūlana like ʻole a koho i nā hoʻolālā hoʻēmi pilikia kūpono.
6. Loiloi Pōpilikia
Pono kēlā me kēia loiloi kālā e komo pū me kahi loiloi pilikia. Hiki i nā pilikia kālā ke kumu mai nā kumu like ʻole, e like me ka loli o ka mākeke, nā loli i ke kulekele hoʻokele waiwai, ka paʻa ʻole o ka politika, a me nā mea hou aku. ʻO ka ʻike ʻana a me ka loiloi ʻana i nā pilikia e kōkua i nā ʻoihana e hoʻolālā a hoʻokō i nā hoʻolālā hoʻēmi pilikia kūpono.
7. Nā Hopena a me nā Manaʻo
ʻO ka hana hope loa i ka loiloi kālā, ʻo ia ka hoʻomohala ʻana i nā hopena a me nā ʻōlelo paipai. Pono e hoʻopili nā hopena i nā mea nui i loaʻa i ka loiloi, e like me ke kūlana kālā o kēia manawa, nā ʻano mōʻaukala, a me nā wānana e hiki mai ana. Pono e hoʻokumu ʻia nā ʻōlelo paipai ma kēia mau mea i loaʻa a pono e hoʻokomo i nā hana e pono ai ka hoʻokele e hana e hoʻomaikaʻi a hoʻohana paha i ke kūlana kālā o kēia manawa.
Laʻana Haʻawina Hihia
I mea e maopopo ai ke ʻano o ka hoʻopili ʻana, e nānā kākou i kahi laʻana maʻalahi o kahi hihia.
Hihia: ʻOihana ABC
He ʻoihana hana ʻo ABC Company me nā hōʻike kālā penei:
– Loaʻa kālā 2022: Rp 10.000.000.000
– Kumukūʻai o nā waiwai i kūʻai ʻia: Rp 6.000.000.000
– Nā Kumukūʻai Hana: Rp. 2.000.000.000
– Loaʻa kālā nui: Rp 4.000.000.000
– Loaʻa Hana: Rp 2.000.000.000
– Loaʻa kālā: Rp. 1.500.000.000
– Huina Waiwai: Rp. 15.000.000.000
– Huina o nā kuleana: Rp. 8.000.000.000
– Huina Hoʻokō: Rp 7.000.000.000
Me kēia ʻikepili, hiki iā mākou ke helu i kekahi mau lakio kālā:
– Ka palena waiwai nui: 40%
– Ka palena o ka loaʻa kālā hana: 20%
– Ka palena waiwai ʻupena: 15%
– Lākiō o Kēia Manawa: No ka laʻana, ʻo nā waiwai o kēia manawa he IDR 9.000.000.000 a ʻo nā kuleana o kēia manawa he IDR 5.000.000.000 a laila = 1.8
– Ka lakio ʻaiʻē i ke kaulike: 1.14
E hāʻawi kēia mau lakio i kahi ʻike hohonu o ka hana kālā o ka ʻoihana a me nā wahi e pono ai ka hoʻomaikaʻi.
Pani
He mea hana koʻikoʻi ka loiloi kālā ʻoihana no ke kōkua ʻana i ka hoʻokele e hana i nā hoʻoholo i hoʻokele ʻia e ka ʻikepili. Ma ka hahai ʻana i nā ʻanuʻu i luna, hiki i kahi mea kālepa ke hoʻomohala i kahi ʻike hohonu o ke kūlana kālā o ka ʻoihana a hoʻomohala i nā hoʻolālā kūpono e hoʻoponopono ai i nā pilikia a me nā manawa kūpono e hiki mai ana. ʻO ka hana ʻana i ka loiloi kālā maʻamau e kōkua pū i ka ʻoihana e noho ma ke ala a hoʻokō i kāna mau pahuhopu lōʻihi.
