Indlela Yokwenza Ukuhlaziywa Kwezezimali Kwebhizinisi
Ukuhlaziywa kwezezimali zebhizinisi kuyisici esibalulekile sokuphathwa kwebhizinisi. Ngalesi kuhlaziywa, usomabhizinisi angaqonda isimo sezezimali sebhizinisi lakhe, ukukhula kwephrojekthi, abone izingozi, futhi enze izinqumo ezinolwazi oluthe xaxa. Okulandelayo yizinyathelo ezihlelekile nezinemininingwane zokwenza ukuhlaziywa kwezezimali zebhizinisi.
1. Ukuqoqa Imininingwane Yezezimali
Isinyathelo sokuqala ekwenzeni ukuhlaziywa kwezezimali zebhizinisi ukuqoqa idatha yezezimali. Le datha ingafaka izitatimende zezimali ezifana nama-balance sheet, izitatimende zemali engenayo, izitatimende zemali engenayo, kanye nezitatimende zezinguquko kumasheya. Idatha yezezimali yomlando okungenani eminyakeni emithathu kuya kwemihlanu edlule izonikeza isithombe esicacile semikhuba.
Umbiko Webhalansi
Ibhalansi ibonisa isimo sezimali sezinsizakusebenza nezikweletu zenkampani ngesikhathi esithile. Yakhiwa izingxenye ezintathu eziyinhloko: izimpahla, izikweletu, kanye ne-equity yomnikazi.
Isitatimende semali engenayo
Isitatimende semali engenayo sibonisa imali engenayo kanye nezindleko zenkampani esikhathini esithile, okuzogcina kubonise inzuzo noma ukulahlekelwa okuphelele.
Isitatimende Sokuhamba Kwemali
Lesi sitatimende sinikeza ulwazi mayelana nokungena kwemali kanye nokuphuma kwayo emisebenzini yokusebenza, yokutshala imali, kanye neyezimali. Isitatimende sokuhamba kwemali sibalulekile ekuqondeni ikhono lenkampani lokukhiqiza imali kanye nokulingana nemali.
2. Ukuhlaziywa Kwesilinganiso Sezezimali
Ngemva kokuqoqa idatha yezezimali, isinyathelo esilandelayo ukwenza ukuhlaziywa kwesilinganiso sezezimali. Lokhu kuhilela ukubala nokuhumusha izilinganiso ezahlukene ezibonisa impilo yezezimali yenkampani.
Isilinganiso Soketshezi
Izilinganiso zoketshezi zilinganisa ikhono lenkampani lokuhlangabezana nezibopho zayo zesikhathi esifushane. Izibonelo zalezi zilinganiso yi-Current Ratio kanye ne-Quick Ratio.
– Isilinganiso Samanje = Izimpahla Zamanje Eziphelele / Izikweletu Zamanje Eziphelele
– Isilinganiso Esisheshayo = (Impahla Yamanje Yonke – Isitoko) / Izikweletu Zamanje Zonke
Isilinganiso Sokusebenzisa Amandla
Izilinganiso ze-leverage zilinganisa ingxenye yesikweletu esisetshenziselwa ukuxhasa izimpahla zenkampani. Izibonelo zalezi zilinganiso yi-Debt-to-Equity Ratio kanye ne-Debt-to-Asset Ratio.
– Isilinganiso Sesikweletu Ne-Equity = Isikweletu Esiphelele / I-Equity Ephelele
– Isilinganiso Sesikweletu Nempahla = Isikweletu Esiphelele / Impahla Ephelele
Isilinganiso Senzuzo
Izilinganiso zenzuzo zilinganisa ukuthi inkampani ikhiqiza inzuzo ngempumelelo kangakanani. Izibonelo zalezi zilinganiso yi-Gross Profit Margin, Operating Profit Margin, kanye ne-Net Profit Margin.
– Inzuzo Ephelele = (Imali Engenayo – Izindleko Zezimpahla Ezithengisiwe) / Imali Engenayo
– Inzuzo Yokusebenza Emaphakathi = EBIT / Imali Engenayo
– Inzuzo Ephelele = Inzuzo Ephelele / Imali Engenayo
Isilinganiso Sokusebenza Kahle
Lesi silinganiso silinganisa ukusebenza kahle kwenkampani ekusebenziseni izimpahla ukuze kutholakale imali engenayo. Izibonelo zalesi silinganiso yi-Inventory Turnover kanye ne-Receivables Turnover.
– Inzuzo Yempahla Ethengisiwe = Izindleko Zempahla Ethengisiwe / Isilinganiso Sempahla Ethengisiwe
– Imali Etholwayo = Imali Engenayo Yesikweletu Esiphelele / Ama-akhawunti Aphakathi Atholwayo
3. Ukuhlaziywa Kwemikhuba
Ukuhlaziywa kwemikhuba kuhilela ukutadisha izinguquko kudatha yezezimali ngokuhamba kwesikhathi. Ngokudala amagrafu noma amathebula, singabona imikhuba emihle noma emibi ekusebenzeni kwezezimali. Isibonelo, ngokuhlaziya imikhuba yenzuzo engenayo eminyakeni emihlanu, singanquma ukuthi inzuzo iyanda, iyancipha, noma ihlala ingashintshi.
4. Ukubikezela Kwezezimali
Ngemva kokuqonda isimo samanje sezezimali kanye nemikhuba yomlando, isinyathelo esilandelayo ukudala izilinganiso zezimali zesikhathi esizayo. Izilinganiso zezimali zihilela ukwenza izilinganiso zemali engenayo yesikhathi esizayo, izindleko, inzuzo, ukuhamba kwemali, kanye nesimo sezezimali.
Imali engenayo
Ukuqagela kwemali engenayo kungenziwa ngokuhlaziya ukukhula kwemali engenayo yangaphambilini nokucabangela izici zangaphandle njengezimo zemakethe, izinga lokuncintisana, kanye nezinhlelo zokwandisa.
Izindleko
Ukuqagela kwezindleko kufanele kufake zonke izindleko ezizinzile neziguquguqukayo. Okuhlangenwe nakho kwenkampani kwangaphambilini kanye nezinhlelo zesikhathi esizayo kuzonikeza isithombe esicacile sezindleko ezizoqagela.
Inzuzo
Ngokususa izindleko emalini engenayo ebikezelwe, singalinganisa inzuzo yesikhathi esizayo yenkampani.
Ukungena kwemali
Ukuqagela kwemali engenayo kubalulekile ukuqinisekisa ukuthi inkampani izoba nemali eyanele yokuhlangabezana nezibopho zezimali.
5. Ukuhlaziywa Kokuzwela
Ukuhlaziywa kokuzwela kuyindlela yokulinganisa ukuthi imiphumela yokuhlaziya ebucayi kangakanani (njengemali engenayo engenayo noma ukugeleza kwemali) ibucayi kangakanani ezinguqukweni zokufakwayo. Isibonelo, imali engenayo engenayo ingashintsha kanjani uma amanani ezinto zokusetshenziswa enyuka ngo-10%? Ngokwenza ukuhlaziywa kokuzwela, abaphathi bangalungiselela izimo ezahlukahlukene futhi bakhethe amasu afanele okunciphisa ubungozi.
6. Ukuhlolwa Kwengozi
Ukuhlaziywa kwezezimali ngakunye kufanele kufake ukuhlolwa kwengozi. Izingozi zezimali zingavela emithonjeni eyahlukene, njengokuguquguquka kwemakethe, izinguquko zenqubomgomo yezomnotho, ukungazinzi kwezepolitiki, nokuningi. Ukuqaphela nokuhlola izingozi kuzosiza izinkampani ukuhlela nokusebenzisa amasu okunciphisa ubungozi asebenzayo.
7. Iziphetho Nezincomo
Isinyathelo sokugcina ekuhlaziyweni kwezezimali ukuthuthukisa iziphetho nezincomo. Iziphetho kufanele zihlanganise okutholakele okubalulekile kokuhlaziywa, njengesimo sezimali samanje, izitayela zomlando, kanye nokubikezela kwesikhathi esizayo. Izincomo kufanele zisekelwe kulezi ziphumo futhi kufanele zihlanganise nezinyathelo okufanele zithathwe abaphathi ukuthuthukisa noma ukusizakala ngesimo sezezimali esikhona.
Isibonelo Sesifundo Secala
Ukuze sinikeze isithombe esicacile, ake sibheke isibonelo esilula sesifundo secala.
Icala: Inkampani ye-ABC
Inkampani ye-ABC iyinkampani yokukhiqiza enezitatimende zezimali ezilandelayo:
– Imali engenayo ka-2022: Rp 10.000.000.000
– Izindleko Zezimpahla Ezithengisiwe: Rp 6.000.000.000
– Izindleko Zokusebenza: Rp. 2.000.000.000
– Inzuzo Ephelele: Rp 4.000.000.000
– Inzuzo Yokusebenza: Rp 2.000.000.000
– Inzuzo Ephelele: Rp. 1.500.000.000
– Izimpahla Eziphelele: Rp. 15.000.000.000
– Izikweletu Eziphelele: Rp. 8.000.000.000
– Isamba Semali: Rp 7.000.000.000
Ngale datha, singabala izilinganiso eziningana zezimali:
- Inzuzo Ephelele: 40%
- Inzuzo Yokusebenza: 20%
- Inzuzo Ephelele: 15%
– Isilinganiso Samanje: Isibonelo, izimpahla zamanje ziyi-IDR 9.000.000.000 kanti izikweletu zamanje ziyi-IDR 5.000.000.000 bese = 1.8
– Isilinganiso Sesikweletu Ne-Equity: 1.14
Lezi zilinganiso zizonikeza ukuqonda okujulile kokusebenza kwezezimali kwenkampani nokuthi yiziphi izindawo ezidinga ukuthuthukiswa.
I-Penutup
Ukuhlaziywa kwezezimali zebhizinisi kuyithuluzi elibalulekile lokusiza abaphathi ukuthi benze izinqumo ezisekelwe kudatha. Ngokulandela izinyathelo ezingenhla, usomabhizinisi angathuthukisa ukuqonda okujulile ngesimo sezezimali senkampani futhi athuthukise amasu asebenzayo okubhekana nezinselelo namathuba azayo. Ukwenza ukuhlaziywa kwezezimali njalo kuzosiza inkampani ukuthi ihlale endleleni efanele futhi ifinyelele imigomo yayo yesikhathi eside.
