Lapho uhlola impilo yezezimali yenkampani, ikakhulukazi ikhono layo lokukhokha izikweletu zesikhashana, imethrikhi eyodwa eyinhloko i-Acid Test Ratio (eyaziwa nangokuthi i-Quick Ratio). Lesi silinganiso sisiza ukuphendula umbuzo olula: Ingabe inkampani ingamboza izikweletu zayo ngokushesha ngokheshi nezinye izimpahla eziguqulwa kalula zibe ukheshi? Lesi sihloko sizohlukanisa isilinganiso sokuhlolwa kwe-asidi, sichaze ukuthi singabalwa kanjani ngezibonelo, sibonise ukuthi singasichaza kanjani, futhi sinikeze namathiphu asebenzayo okusithuthukisa.
Okuqukethwe
Siyini isilinganiso sokuhlolwa kwe-asidi?
Amabhizinisi angasibala kanjani isilinganiso sawo sokuhlolwa kwe-asidi?
Amabhizinisi angasichaza kanjani isilinganiso sawo sokuhlolwa kwe-asidi?
Amathiphu angu-5 okusiza amabhizinisi ukuthi athuthukise isilinganiso sawo sokuhlolwa kwe-asidi
Isilinganiso sokuhlolwa kwe-Acid ngokumelene nesilinganiso samanje: Uyini umehluko?
Ukuvala
Siyini isilinganiso sokuhlolwa kwe-asidi?
Isilinganiso sokuhlolwa kwe-asidi sisiza amabhizinisi ukuthi abone ukuthi angakwazi yini ukukhokhela izikweletu nezikweletu zawo zesikhashana ngaphandle kokudayisa impahla yawo. Kuyasiza ukuphendula imibuzo efana nokuthi, "Uma konke ukuthengisa kuma kungazelelwe, ibhizinisi lami lisengakwazi ukukhokha izikweletu zalo?"
Kodwa kungani isilinganiso sokuhlolwa kwe-asidi singabandakanyi i-inventory? I-Inventory akulula ngaso sonke isikhathi ukuyishintsha ibe ukheshi. Kungaba izinto ezihlezi emashalofini noma izinto zokusetshenziswa. Okubalulekile ukuthi ukuzithengisa kuzothatha isikhathi—ukuthola abathengi nakho akusona isiqinisekiso. Ngenxa yalesi sizathu, isilinganiso sokuhlolwa kwe-asidi sigxila kuphela ezimpahleni amabhizinisi angakwazi ukuziguqulela ngokushesha zibe ukheshi, okukwenza kube indlela eqaphe kakhulu yokukala impilo yezezimali.
Nazi izinto ezintathu “ezisheshayo” amabhizinisi angazisebenzisa ukukala isilinganiso sawo sokuhlolwa kwe-asidi:
- Ukheshi nokulingana nokheshi (kufaka phakathi yonke into esebhange kanye nokutshalwa kwezimali okuwuketshezi).
- Izibambiso ezithengiswayo (kufaka phakathi ukutshalwa kwezimali, njengezitoko noma amabhondi, abanikazi abangawathengisa kalula).
- Okutholwayo nge-akhawunti (kufaka phakathi imali amakhasimende ayikweleta ibhizinisi okufanele lingene maduze).
Amabhizinisi angasibala kanjani isilinganiso sawo sokuhlolwa kwe-asidi?
Ukubala isilinganiso sokuhlolwa kwe-asidi kulula uma amabhizinisi enefomula. Nakhu okumele bakwazi ngaphambi kokugxumela ezinombolweni.
Isilinganiso Sokuhlola I-Acid = Izimpahla Ezisheshayo (ukheshi + izibambiso ezithengiswayo + okutholwayo kwe-akhawunti) / Izikweletu Zamanje
Ifomula yengeza yonke into amabhizinisi angangena kukho ngesikhathi sezimo eziphuthumayo futhi ayihlukanise ngesikweletu sawo samanje sesikhathi esifushane. Nasi isibonelo ukukhombisa lesi senzo. Cabanga ngenkampani enezimali ezilandelayo:
- Imali: I-US $ 50,000
- Izibambiso ezithengiswayo: I-US $ 30,000
- Ama-akhawunti atholakalayo: I-US $ 40,000
- Izikweletu zamanje: I-US $ 100,000
Inkampani ingabala isilinganiso sayo sokuhlolwa kwe-asidi ngokufingqa zonke izimpahla zayo ezisheshayo kuqala, njengasesibonelweni esingezansi:
US$ 50,000 (ukheshi) + US$ 30,000 (izibambiso ezithengiswayo) + US$ 40,000 (okutholwayo kwe-akhawunti) = US$ 120,000
Manje njengoba inenani lemali engakwazi ukungena kulo kancane, inkampani manje izoyihlukanisa ngezikweletu zayo zamanje ukuze ithole isilinganiso sayo sokuhlolwa kwe-asidi:
US$ 120,000 / US$ 100,00 = 1.2
Isilinganiso sokuhlolwa kwe-Acid = 1.2
Amabhizinisi angasichaza kanjani isilinganiso sawo sokuhlolwa kwe-asidi?
Manje njengoba amabhizinisi esekwazi ukubala isilinganiso, awenza kanjani umqondo wawo? Nakhu okumele bakwazi ngemuva kokuthola izinombolo zabo.
- Isilinganiso esikhulu kuno-1 kusho ukuthi inkampani inezimpahla eziwuketshezi ezingaphezu kwenele ukumboza izikweletu zayo zamanje. Izilinganiso ezinjalo ziwuphawu oluhle, njengoba inkampani ingakwazi ukukhokha izikweletu zayo zesikhashana ngaphandle kokuthengisa i-inventory noma ukuboleka imali eyengeziwe.
- Isilinganiso esilingana no-1 kusho ukuthi inkampani inezimpahla ezisheshayo ezanele ukumboza izikweletu zayo zamanje. Nakuba kungekubi ngempela, ibhizinisi lizoba negumbi elincane lokunyakazisa.
- Isilinganiso esingaphansi kuka-1 ifulegi elibomvu. Inkampani ayinazo izimpahla eziwuketshezi ezanele zokukhokhela izikweletu zayo zesikhathi esifushane, ezingaholela ezinkingeni zokuhamba kwemali noma ngisho nenkinga yezezimali.
Izincazelo eziqondene nemboni
Nakuba abaningi bebheka isilinganiso esingaphezu kwesisodwa njengophawu oluhle, lokho izinkampani empeleni ezinomuzwa wokuthi “kuhle” kuncike embonini yazo. Isibonelo, uma ibhizinisi likudayisa noma likhiqiza, lizophatha izinto eziningi.
Ngakho-ke, kujwayelekile ukuthi izinkampani ezinjalo zibe nezilinganiso eziphansi zokuhlola i-asidi. Ngakolunye uhlangothi, izinkampani zobuchwepheshe (ezingavamisile ukubamba imikhiqizo eminingi yomzimba) ngokuvamile zizohlose ukuthola izilinganiso eziphezulu.
Qaphela: Isilinganiso sokuhlolwa kwe-asidi ephezulu kakhulu ngokuvamile sisho ukuthi ibhizinisi linemali eningi engenzi lutho elingayisebenzisela okuthile okungcono, njengokutshalwa kabusha, izinkokhelo zabanikazi bamasheya, noma okuthile okukhiqizayo.
Amathiphu angu-5 okusiza amabhizinisi ukuthi athuthukise isilinganiso sawo sokuhlolwa kwe-asidi
Ungethuki uma isilinganiso se-asidi senkampani singaphansi kokufanelekile. Amabhizinisi angenza izinto ezimbalwa ukuyithuthukisa. Umqondo oyisisekelo uwukukhulisa izimpahla zabo ezisheshayo noma ukunciphisa izikweletu zabo zamanje. Ngakho-ke, nanka amathiphu amahlanu asebenzayo angasiza ngalokho.
1. Khulisa imali yokugcina imali
Indlela eqondile yokuthuthukisa isilinganiso sakho sokuhlolwa kwe-asidi ukukhulisa imali ibhizinisi elinayo. Nakhu ukuthi bangakwenza kanjani:
- Khulisa ukuthengisa: Nakuba kulula ukukusho kunokukwenza, ukukhulisa ukuthengisa kuyindlela enhle yokuletha imali eningi ebhizinisini ngokuqondile.
- Nciphisa izindleko: Amabhizinisi anganciphisa izindleko ukuze awasize abambelele emalini eyengeziwe.
- Ukuphathwa okungcono kokugeleza kwemali: Bangaphinde bacabange ukusheshisa inqubo yokukhokha kwekhasimende kuyilapho benweba isikhathi abasithathayo ukuze bakhokhele abahlinzeki.
- Thengisa amafa angasetshenzisiwe: Uma inkampani iphethe izimpahla ezingabalulekile ekusebenzeni, cabanga ukuzithengisa ukuze uthole imali esheshayo.
2. Khokhwa ngokushesha (thuthukisa ama-akhawunti atholakalayo)
Amabhizinisi asheshayo akwazi ukuqoqa imali amakhasimende awakweleta yona, yilapho ezoba nemali eyengeziwe esandleni. Enye indlela abangasheshisa ngayo ukuqoqwa ukufinyeza imigomo yezikweletu. Isibonelo, amabhizinisi angacabanga ukunciphisa isikhathi amakhasimende okufanele akhokhe kusukela ezinsukwini ezingama-60 kuye ezinsukwini ezingama-30.
Ukwengeza, banikeza izaphulelo zokukhokha ngaphambi kwesikhathi. Uma amabhizinisi enikeza amakhasimende isaphulelo esincane sokukhokha ama-invoyisi awo kusenesikhathi, angakhuthaza ukukhokha ngokushesha. Okokugcina, izinkampani kumele zikhumbule ukujaha izinkokhelo esezidlulelwe yisikhathi ngokuba nezinhlelo zokulandelela ukukhokha sekwephuzile. Ukuqoqa amabhizinisi asheshayo, kuba ngcono.
3. Yehlisa izikweletu zamanje
Elinye isu ukugxila ekwehliseni izikweletu zamanje zebhizinisi (izikweletu okufanele bazikhokhe ngesikhathi esifushane). Izinkampani zingacabangela ukukhokha izikweletu zesikhashana ukuze zithuthukise isilinganiso sazo ngokushesha. Amabhizinisi angaphinda azame ukwelula izinsuku zokukhokha nabahlinzeki bawo. Lokhu kungabanikeza isikhathi esengeziwe sokuqoqa imali kuyilapho begcina isilinganiso sinempilo.
4. Nciphisa i-inventory
Njengoba isilinganiso sokuhlolwa kwe-asidi singabali i-inventory, ukuba nayo eningi kakhulu kungalimaza umnotho webhizinisi. Esikhundleni salokho, izinkampani ezithengisayo nezokukhiqiza kufanele zibe nezinhlelo zokusungula ezifika ngesikhathi. Ngakho-ke, esikhundleni sokuqoqa izinto ezingase zihlale emashalofini izinyanga, bazo-oda kuphela abazidingayo uma kudingeka—enye indlela esebenzayo yokukhulula imali.
Kodwa akugcini lapho. Uma amabhizinisi anempahla eningi okunzima ukuyithengisa, kufanele anikeze izaphulelo noma izidayisi zemvume ukuze asize ekuguquleni kube ukheshi. Ukuba ne-inventory engenzi lutho ngeke kusize ukuthola isilinganiso esihle.
5. Isikweletu sokubuyisela kabusha noma ukuhlela kabusha
Uma isikweletu sesikhathi esifushane sebhizinisi senza isilinganiso salo sokuhlolwa kwe-asidi sibukeke sisibi, kufanele sicabangele ukusixhasa ngesikweletu sesikhathi eside. Nakuba lolu shintsho lungeke lwenze isikweletu sinyamalale, luzonikeza ibhizinisi indawo yokuphefumula eyengeziwe ukuze liphathe izikweletu esikhathini eside, lithuthukise ukukhokhwa kwalo kwesikhashana.
Isilinganiso sokuhlolwa kwe-Acid ngokumelene nesilinganiso samanje: Uyini umehluko?
Amabhizinisi angase azibuze ukuthi isilinganiso sokuhlolwa kwe-asidi siqhathaniswa kanjani nesilinganiso samanje. Nakuba bobabili bekala i-liquidity, umehluko usezinhlotsheni zezimpahla abazicabangelayo. Isilinganiso samanje sihlanganisa zonke izimpahla zamanje, okuhlanganisa uhlu lwempahla kanye nezindleko ezikhokhelwa kusengaphambili, ezingeyona ingxenye yesilinganiso sokuhlolwa kwe-asidi.
Ngalesi sizathu, ukuhlolwa kwe-asidi kuyisilinganiso esiqinile, njengoba kugxile ezimpahleni amabhizinisi angakwazi ukuziguqulela ngokushesha zibe ukheshi. Isilinganiso samanje singase sibe nethemba elikhulu, kuyilapho isilinganiso sokuhlolwa kwe-asidi sinikeza umbono oqondile wesimo sezimali sesikhathi esifushane senkampani.
Ukuvala
Isilinganiso sokuhlolwa kwe-asidi siwusizo ekunqumeni ukuthengwa kwezimali kwenkampani. Iyabuza: “Ingabe leli bhizinisi lingakwazi ukukhokhela izikweletu zalo zesikhashana ngokheshi kanye nezimpahla eziwuketshezi?” Uma amabhizinisi ethola isilinganiso esingaphezu kwesisodwa, asobala. Kodwa uma izibalo zabo zibonisa isilinganiso esingaphansi kweyodwa, kungase kube namafulegi abomvu.
Kodwa-ke, ngisho noma isilinganiso sokuhlolwa kwe-asidi singesihle, amabhizinisi angasithuthukisa ngokukhulisa imali egciniwe, asheshise amaqoqo, anciphise inani lempahla yawo, futhi anciphise izikweletu zamanje. Khumbula ukugcina iso lesi silinganiso, njengoba sinikeza isifinyezo esiqinile sempilo yezezimali kanye nekhono lokusingatha izibopho zesikhashana.
