Mokhoa oa ho Etsa Tlhahlobo ea Lichelete ea Khoebo
Tlhahlobo ea lichelete tsa khoebo ke karolo ea bohlokoa ea tsamaiso ea khoebo. Ka tlhahlobo ena, rakhoebo a ka utloisisa boemo ba lichelete ba khoebo ea hae, kholo ea projeke, a tseba likotsi, 'me a etse liqeto tse nang le tsebo e batsi. Tse latelang ke mehato e hlophisitsoeng le e qaqileng ea ho etsa tlhahlobo ea lichelete tsa khoebo.
1. Ho Bokella Lintlha tsa Lichelete
Mohato oa pele oa ho etsa tlhahlobo ea lichelete tsa khoebo ke ho bokella lintlha tsa lichelete. Lintlha tsena li ka kenyelletsa lipolelo tsa lichelete tse kang maqephe a balance, lipolelo tsa lekeno, lipolelo tsa phallo ea chelete, le lipolelo tsa liphetoho ho equity. Lintlha tsa lichelete tsa nalane tsa bonyane lilemo tse tharo ho isa ho tse hlano tse fetileng li tla fana ka setšoantšo se hlakileng sa mekhoa.
Tlaleho ea Balance Sheet
Leqephe la tekanyo le bonts'a boemo ba lichelete ba mehloli le melato ea k'hamphani ka nako e itseng. Le na le likarolo tse tharo tse kholo: thepa, melato le equity ea mong'a eona.
Setatemente sa chelete e kenang
Setatemente sa lekeno se bontsha lekeno le ditshenyehelo tsa khamphani nakong e itseng, e leng se tla qetella se bontsha phaello kapa tahlehelo.
Setatemente sa Phallo ea Chelete
Polelo ena e fana ka tlhahisoleseding mabapi le ho kena le ho tsoa ha chelete ho tsoa mesebetsing ea ts'ebetso, matsete le ea lichelete. Polelo ea phallo ea chelete e bohlokoa bakeng sa ho utloisisa bokhoni ba k'hamphani ba ho hlahisa chelete le lintho tse lekanang le chelete.
2. Tlhahlobo ea Tekanyo ea Lichelete
Kamora ho bokella tlhahisoleseding ea lichelete, mohato o latelang ke ho etsa tlhahlobo ea karolelano ea lichelete. Sena se kenyelletsa ho bala le ho toloka litekanyo tse fapaneng tse bontšang boemo ba lichelete ba k'hamphani.
Karolelano ea Boleng ba Chelete
Li-liquidity ratio li lekanya bokhoni ba k'hamphani ba ho fihlela boikarabello ba eona ba nako e khuts'oane. Mehlala ea li-liquidity tsena ke Current Ratio le Quick Ratio.
– Karolelano ea Hona Joale = Matlotlo 'Ohle a Hona Joale / Melato eohle ea Hona Joale
– Karolelano e Potlakileng = (Kakaretso ea Matlotlo a Hona Joale – Thepa e Rekotiloeng) / Kakaretso ea Melato ea Hona Joale
Karolelano ea Karolelano
Li-leverage ratios li lekanya karolo ea sekoloto se sebelisetsoang ho lefella thepa ea k'hamphani. Mehlala ea li-ratios tsena ke Karolelano ea Sekoloto ho Equity le Karolelano ea Sekoloto ho Thepa.
– Karolelano ea Sekoloto ho Equity = Kakaretso ea Sekoloto / Kakaretso ea Equity
– Karolelano ea Sekoloto ho Thepa = Kakaretso ea Sekoloto / Kakaretso ea Thepa
Karolelano ea Phaello
Likarolelano tsa phaello li lekanya hore na khamphani e hlahisa phaello ka katleho hakae. Mehlala ea likarolelano tsena ke Kakaretso ea Phaello, Karolo ea Phaello ea Ts'ebetso, le Karolo ea Phaello e Hloekileng.
– Phaello e Akaretsang = (Lekeno – Litšenyehelo tsa Thepa e Rekisitsoeng) / Lekeno
– Phaello ea Ts'ebetso = EBIT / Lekeno
– Phaello e Hloekileng = Phaello e Hloekileng / Lekeno
Karolelano ea Bokgoni
Karolelano ena e lekanya bokgoni ba khamphani ba ho sebedisa matlotlo ho hlahisa lekeno. Mehlala ya karolelano ena ke Phaello ya Thepa le Phaello ya Dikamohelo.
– Phaello ea Thepa = Litšenyehelo tsa Thepa e Rekisitsoeng / Thepa e Tloaelehileng
– Chelete e ka Rekoang = Chelete e Kenang ka Mokitlane / Liakhaonto tse Amohelehang
3. Tlhahlobo ea Mekhoa
Tlhahlobo ea mekhoa e kenyelletsa ho ithuta liphetoho tlhahisoleseling ea lichelete ha nako e ntse e ea. Ka ho theha lirafo kapa litafole, re ka khetholla mekhoa e metle kapa e mebe ts'ebetsong ea lichelete. Mohlala, ka ho sekaseka mekhoa ea phaello e setseng lilemong tse hlano, re ka fumana hore na phaello e ntse e eketseha, ea fokotseha, kapa e ntse e sa sisinyehe.
4. Likhakanyo tsa Lichelete
Kamora ho utloisisa boemo ba hajoale ba lichelete le mekhoa ea nalane, mohato o latelang ke ho theha likhakanyo tsa lichelete bakeng sa bokamoso. Likhakanyo tsa lichelete li kenyelletsa ho etsa likhakanyo tsa lekeno la nakong e tlang, litšenyehelo, phaello, phallo ea chelete le boemo ba lichelete.
Pendapatan
Likhakanyo tsa lekeno li ka etsoa ka ho sekaseka kholo ea lekeno la nalane le ho nahana ka lintlha tsa kantle tse kang maemo a 'maraka, boemo ba tlholisano le merero ea katoloso.
Litšenyehelo
Likhakanyo tsa litšenyehelo li lokela ho kenyelletsa litšenyehelo tsohle tse tsitsitseng le tse feto-fetohang. Phihlelo ea k'hamphani ea nakong e fetileng le merero ea nakong e tlang li tla fana ka setšoantšo se hlakileng sa litšenyehelo tse tla hakanyetsoa.
Phaello
Ka ho tlosa litšenyehelo ho tsoa lekenong le reriloeng, re ka hakanya phaello ea khamphani ea nakong e tlang.
Phallo ea chelete
Likhakanyo tsa phallo ea chelete li bohlokoa ho netefatsa hore k'hamphani e tla ba le chelete e lekaneng ho fihlela litlamo tsa lichelete.
5. Tlhahlobo ea Kutloelo-bohloko
Tlhahlobo ea kutlo ke mokhoa oa ho lekanya hore na lihlahisoa tsa tlhahlobo (joalo ka chelete e kenang kapa phallo ea chelete) li tebile hakae liphetohong tsa lintho tse kenang. Mohlala, chelete e kenang e ne e tla fetoha joang haeba litheko tsa thepa e tala li ka eketseha ka 10%? Ka ho etsa tlhahlobo ea kutlo, batsamaisi ba ka itokisetsa maemo a fapaneng 'me ba khetha maano a loketseng a ho fokotsa likotsi.
6. Tlhahlobo ea Kotsi
Tlhahlobo e 'ngoe le e 'ngoe ea lichelete e lokela ho kenyelletsa tlhahlobo ea likotsi. Likotsi tsa lichelete li ka hlaha mehloling e fapaneng, joalo ka ho feto-fetoha ha 'maraka, liphetoho leanong la moruo, ho se tsitse ha lipolotiki, le tse ling. Ho lemoha le ho hlahloba likotsi ho tla thusa lik'hamphani ho rera le ho kenya tšebetsong maano a sebetsang a ho fokotsa likotsi.
7. Liqeto le Likhothaletso
Mohato oa ho qetela oa tlhahlobo ea lichelete ke ho nts'etsapele liqeto le likhothaletso. Liqeto li lokela ho kenyelletsa liphuputso tsa bohlokoa tsa tlhahlobo, joalo ka boemo ba hajoale ba lichelete, mekhoa ea nalane, le likhakanyo tsa nakong e tlang. Likhothaletso li lokela ho ipapisa le liphuputso tsena 'me li lokela ho kenyelletsa mehato eo batsamaisi ba lokelang ho e nka ho ntlafatsa kapa ho sebelisa monyetla oa boemo ba lichelete bo teng.
Mohlala oa Thuto ea Nyeoe
Ho fana ka setšoantšo se hlakileng haholoanyane, ha re shebeng mohlala o bonolo oa thuto ea nyeoe.
Nyeoe: Khamphani ea ABC
Khamphani ea ABC ke k'hamphani ea tlhahiso e nang le litlaleho tsa lichelete tse latelang:
– Chelete e kenang ka 2022: Rp 10.000.000.000
– Litšenyehelo tsa Thepa e Rekisitsoeng: Rp 6.000.000.000
– Litšenyehelo tsa Ts'ebetso: Rp. 2.000.000.000
– Phaello e Akaretsang: Rp 4.000.000.000
– Phaello ea Ts'ebetso: Rp 2.000.000.000
– Phaello e Nepahetseng: Rp. 1.500.000.000
– Kakaretso ea Thepa: Rp. 15.000.000.000
– Kakaretso ea Melato: Rp. 8.000.000.000
– Kakaretso ea Equity: Rp 7.000.000.000
Ka data ena, re ka bala dikarolelano tse mmalwa tsa ditjhelete:
– Phaello e Akaretsang ea Phaello: 40%
– Phaello ea Ts'ebetso: 20%
– Phaello e Hloekileng: 15%
– Karolelano ea Hona Joale: Mohlala, thepa ea hona joale ke IDR 9.000.000.000 'me likoloto tsa hona joale ke IDR 5.000.000.000 ebe = 1.8
– Karolelano ea Sekoloto le Equity: 1.14
Likarolelano tsena li tla fana ka kutloisiso e tebileng ea ts'ebetso ea lichelete ea k'hamphani le hore na ke libaka life tse hlokang ntlafatso.
Ho koala
Tlhahlobo ea lichelete tsa khoebo ke sesebelisoa sa bohlokoa bakeng sa ho thusa batsamaisi ho etsa liqeto tse tsamaisoang ke data. Ka ho latela mehato e ka holimo, rakhoebo a ka ntlafatsa kutloisiso e tebileng ea boemo ba lichelete ba k'hamphani le ho nts'etsapele maano a sebetsang a ho sebetsana le liphephetso le menyetla e tlang. Ho etsa tlhahlobo ea lichelete khafetsa ho tla boela ho thuse k'hamphani ho lula tseleng le ho fihlela lipheo tsa eona tsa nako e telele.
