Kusanthula kwa Chiŵerengero cha Zachuma ndi Kufunika Kwake
Kusanthula chiŵerengero cha zachuma ndi chimodzi mwa zida zothandiza kwambiri komanso zogwiritsidwa ntchito kwambiri poyesa thanzi la zachuma la bizinesi. Chiŵerengero cha zachuma chimathandiza kusintha manambala ovuta omwe nthawi zambiri amakhala m'mawu azachuma kukhala zizindikiro zosavuta kumva. Ziŵerengero zimathandiza eni mabizinesi, oyang'anira, osunga ndalama, ndi omwe amabwereketsa kuti ayese momwe kampani ikuyendera kuchokera m'njira zosiyanasiyana, monga momwe ngongole zimagwirira ntchito, momwe imagwirira ntchito bwino, komanso phindu. Pakati pa mpikisano wa bizinesi ndi kusatsimikizika kwachuma, kufunika kwa kusanthula chiŵerengero cha zachuma ndikofunikira kwambiri, chifukwa zisankho zabwino zimafuna maziko olimba a chidziwitso.
Kwenikweni, chiŵerengero cha zachuma ndi kuyerekeza pakati pa zinthu ziwiri mu lipoti la zachuma. Magwero akuluakulu ndi lipoti la ndalama, balance sheet, ndi lipoti la ndalama. Mwachitsanzo, kuyerekeza katundu wamakono ndi ngongole zamakono kuti aone ngati ndalama zili bwino, kapena kuyerekeza ndalama zonse ndi malonda kuti aone phindu. Mwanjira imeneyi, makampani samangoona manambala okha komanso amamvetsetsa tanthauzo ndi momwe ndalama zawo zimagwirira ntchito.
Chifukwa chiyani Kusanthula kwa Chiŵerengero cha Zachuma ndikofunikira?
Choyamba, ziwerengero zachuma zimathandiza kuwunika mwachangu momwe kampani ikuyendera. Pamene oyang'anira akufuna kudziwa ngati zinthu zachuma zikuyenda bwino kapena zikuchepa, ziwerengerozo zimapereka chidule chogwira mtima. Mwachitsanzo, malonda akhoza kukwera, koma ngati phindu likuchepa, izi zitha kusonyeza kukwera kwa mitengo kapena njira yosayenera yogulira mitengo. Popanda ziwerengerozo, kuchuluka kwa malonda kungawoneke ngati "kwabwino" pamene phindu likuchepa.
Chachiwiri, kusanthula kwa chiŵerengero kumathandiza kufananiza pakati pa nthawi. Kuyerekeza malipoti azachuma pamaziko a dzina nthawi zina kungakhale kosocheretsa chifukwa kukula kwa bizinesi kumatha kusintha. Ma ratios amapereka muyeso wokhazikika. Mwachitsanzo, chiŵerengero cha ngongole ndi equity chimalola kampani kuwona ngati kapangidwe kake ka ndalama kakukhala koopsa pakapita nthawi.
Chachitatu, ziwerengero zachuma ndizofunikira poyerekezera kampani ndi omwe akupikisana nawo mumakampani. Ogulitsa ndalama ndi akatswiri nthawi zambiri amagwiritsa ntchito ziwerengero kuti awone ngati kampani ikugwira ntchito bwino, imapanga phindu, kapena ingakhale ndi chiopsezo kuposa ena. Kumvetsetsa izi kungathandizenso makampani kupanga njira zowongolera zomwe zimayang'aniridwa bwino.
Chachinayi, kusanthula chiŵerengero cha anthu kumathandiza kwambiri popanga zisankho. Zisankho monga kukweza ngongole, kukulitsa, kukweza mphamvu zopangira, kupereka ngongole kwa makasitomala, kapena kuchepetsa ndalama zitha kukhala zodziwika bwino zikathandizidwa ndi chiŵerengero choyenera. Chiŵerengero cha anthu si chiwerengero chokha; ndi zizindikiro zomwe zimasonyeza madera omwe akufunikira chisamaliro cha oyang'anira.
Mitundu Yaikulu ya Ziŵerengero Zachuma
Kawirikawiri, ma ratio azachuma amatha kugawidwa m'magulu akuluakulu angapo: kuchuluka kwa ndalama, kutha kwa ndalama, phindu, ntchito/kuchita bwino, ndi ma ratio amsika. Gulu lililonse lili ndi cholinga chosiyana pakuwunika.
1. Chiŵerengero cha Liquidity
Ma ratio a liquidity amayesa kuthekera kwa kampani kukwaniritsa maudindo a nthawi yochepa. Kuchuluka kwa liquidity kumasonyeza kuti kampani ili ndi katundu wokwanira wokwanira kulipira ngongole zake zapano. Ma ratio awiri omwe amagwiritsidwa ntchito kwambiri ndi awa:
- Chiŵerengero Chamakono
Chiŵerengero Chamakono = Katundu Wamakono / Ngongole Zamakono
Chiŵerengerochi chikuwonetsa kangati katundu wamakono amaphimba ngongole zapano. Chiŵerengero chomwe chili chotsika kwambiri chingasonyeze chiopsezo cha kusalipira, koma chiŵerengero chomwe chili chokwera kwambiri chingasonyezenso kuti katundu sakugwiritsidwa ntchito bwino (mwachitsanzo, ndalama zambiri zopanda ntchito).
- Chiŵerengero Chachangu
Chiŵerengero Chachangu = (Katundu Wamakono - Zosungidwa) / Ngongole Zamakono
Popeza kuti zinthu zomwe zili m'sitolo sizimathetsedwa mwachangu, chiŵerengero chachangu chimapereka chithunzi chokhazikika cha kuchuluka kwa ndalama zomwe zili m'sitolo.
2. Chiŵerengero cha Solvency (Leverage)
Ma solvency ratios amayesa luso la kampani kukwaniritsa maudindo a nthawi yayitali ndikuwunika momwe kampaniyo imadalira ngongole.
- Chiŵerengero cha Ngongole ndi Equity (DER)
DER = Ngongole Yonse / Equity
Kukwera kwa DER nthawi zambiri kumasonyeza chiopsezo chachikulu cha zachuma chifukwa kampaniyo ili ndi ngongole zambiri. Komabe, DER yokwera si chinthu choipa ngati kampaniyo ingathe kupanga ndalama zokhazikika komanso phindu lokwanira.
- Chiŵerengero cha Ngongole
Chiŵerengero cha Ngongole = Ngongole Yonse / Katundu Wonse
Chiŵerengerochi chimasonyeza kuchuluka kwa katundu wothandizidwa ndi ngongole. Chiŵerengerocho chikakhala chachikulu, katundu wa kampani umakhala wolemera kwambiri.
3. Chiŵerengero cha Phindu
Ma ratio a phindu amasonyeza kuthekera kwa kampani kupanga phindu. Izi ndizofunikira kwambiri kwa osunga ndalama ndi oyang'anira chifukwa phindu ndi chizindikiro cha kukhazikika kwa bizinesi.
- Ndalama Zonse Zopindulitsa
Phindu Lonse = Phindu Lonse / Malonda
Mtengo uwu umasonyeza kuchuluka kwa phindu lomwe limabwera chifukwa cha ndalama zonse zomwe zagwiritsidwa ntchito. Mtengo wotsika ukhoza kusonyeza kukwera kwa mitengo kapena njira yotsika mtengo yogulira zinthu.
- Kubweza Katundu (ROA)
ROA = Phindu Lonse / Katundu Wonse
ROA imayesa momwe kampani imagwiritsira ntchito bwino chuma kuti ipange phindu.
- Kubweza Ndalama pa Equity (ROE)
ROE = Phindu Lonse / Equity
ROE imasonyeza kuchuluka kwa phindu la eni eni equity. ROE yokwera nthawi zambiri imaonedwa ngati yokongola, koma ndikofunikiranso kuganizira ngati ROE yokwera imachitika chifukwa cha kugwiritsa ntchito mphamvu zambiri.
4. Chiŵerengero cha Zochita/Kugwira Ntchito Mwachangu
Ziwerengero za ntchito zimawunika momwe kampani imagwiritsira ntchito bwino chuma chake kuyendetsa ntchito ndikupanga ndalama.
- Kugulitsa Zinthu Zosungidwa
Kutuluka kwa Zinthu = Mtengo wa Katundu Wogulitsidwa / Avereji ya Zinthu
Chiŵerengerochi chimasonyeza momwe zinthu zomwe zili m'sitolo zimabwerera mwachangu. Chiŵerengero chochepa cha ndalama zomwe zagulitsidwa chingasonyeze kuti zinthu zasungidwa kapena kugulitsa pang'onopang'ono.
- Ndalama Zobwezeredwa (Ndalama Zobwezeredwa)
Ndalama Zobwezeredwa = Kugulitsa Ngongole / Akaunti Apakati Obwezeredwa
Chiŵerengerochi chimasonyeza kugwira ntchito bwino kwa ndalama zomwe ziyenera kusungidwa. Ngati zikuyenda pang'onopang'ono, kampani ikhoza kusowa ndalama ngakhale itagulitsa kwambiri.
- Kugulitsa Zonse za Katundu
Kugulitsa Zonse za Katundu = Kugulitsa / Katundu Wonse
Kuyeza kuthekera kwa katundu kupanga malonda. Chiŵerengerochi chimagwiritsidwa ntchito kwambiri poyesa momwe zinthu zikuyendera bwino.
5. Chiŵerengero cha Msika (Kwa Makampani a Boma)
Ma market ratios amagwiritsidwa ntchito ndi amalonda poyesa momwe makampani omwe magawo awo amagulitsidwira amagwirira ntchito.
- Ndalama pa Gawo (EPS): Phindu lonse pa gawo.
– Mtengo ndi Chiŵerengero cha Zopeza (PER): Kuyerekeza mtengo wa magawo ndi phindu pa gawo lililonse, nthawi zambiri kumagwiritsidwa ntchito poyesa mtengo.
Momwe Mungagwiritsire Ntchito Ma Ratios Moyenera
Ngakhale kuti ndi zothandiza, ma ratio azachuma ayenera kumasuliridwa mosamala. Choyamba, ma ratio ayenera kuonedwa ngati zinthu zomwe zikuchitika, osati ziwerengero chimodzi. Muyeso umodzi ungakhudzidwe ndi nyengo, kusintha kwa mfundo zowerengera ndalama, kapena zochitika zomwe sizimachitika mobwerezabwereza. Kuyang'ana ma ratio nthawi zambiri kumapereka chithunzi cholondola.
Chachiwiri, chiŵerengerochi chiyenera kuyerekezeredwa ndi miyezo ya makampani. Makampani aliwonse ali ndi makhalidwe osiyanasiyana. Mwachitsanzo, makampani ogulitsa nthawi zambiri amakhala ndi ndalama zambiri zomwe amagulitsa, pomwe makampani omanga amatha kukhala ndi ndalama zambiri zomwe amalandira komanso mapulojekiti omwe akupitilira, zomwe zimapangitsa kuti pakhale kusiyana kwa magwiridwe antchito.
Chachitatu, kusanthula kwa chiŵerengero cha anthu kuyenera kuwonjezeredwa ndi kusanthula kwa chiŵerengero cha anthu. Zinthu monga ubwino wa kasamalidwe, mphamvu ya mtundu wa kampani, luso la zinthu zatsopano, ndi momwe msika ulili sizimaonekera nthawi zonse m'mawerengedwe. Ziŵerengero zachuma zimapereka "mapu," koma kumvetsetsa zomwe zikuchitika kumapereka "kampasi."
Mapeto
Kusanthula chiŵerengero cha zachuma ndi chida chofunikira kwambiri poyesa momwe kampani ilili komanso momwe ikuyendera. Ziŵerengero zimathandiza ogwiritsa ntchito malipoti azachuma kumvetsetsa bwino za kuchuluka kwa ndalama, mphamvu, phindu, ndi magwiridwe antchito. Kusanthula chiŵerengero n'kofunika kwambiri osati kwa osunga ndalama ndi omwe ali ndi ngongole zokha komanso kwa oyang'anira pakukonzekera njira, kuwongolera ndalama, ndi kusunga kupitiriza kwa bizinesi. Komabe, ziŵerengero ziyenera kugwiritsidwa ntchito mwanzeru: powona zomwe zikuchitika, kuziyerekeza ndi miyezo yamakampani, ndikuziwonjezera ndi kusanthula kosakhala kwachuma. Ndi njira iyi, kusanthula chiŵerengero cha zachuma kungapangitse maziko opangira zisankho mwanzeru komanso zokhazikika.
