Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa
Okokuqala, masifike kwingcaciso. Ngokucacileyo, i-asethi ye-asethi ye-asethi ye-balance sheet yilapho inkampani iluhlu kuphela imali kunye nemali efana nemali kodwa zonke izinto ezingatshintshwa zibe yimali ngexesha elifutshane, ngokuqhelekileyo unyaka okanye ngaphantsi.
Ngenxa yokuba ezi zinto ziguqulwa ngokukhawuleza zibe yimali, ngamanye amaxesha zibizwa ngokuba yimpahla ekhoyo. Ezinye zezinto ezithile ezifunyenwe phantsi kwee-asethi ezikhoyo zibalulekile ngokwaneleyo ziqikelela ukucacisa zazo ngoko masiqale.
Iimali kunye neCash Equivalents njengeeAjethi zangoku kwiSahluko sokuBhalisa
I-Cash kunye neCash Equivalents phantsi kwe-asethi ye-asethi ye-asethi yemali ibonisa inani lemali eliye lifakwe kwi-bhanki, lichithekile kwiibhanki zokugcina imali, lityalwe kwiziqinisekiso zokufaka idiphozi, kwaye isebenza kwimali yemarike yemali . Ikwaxelela ukuba imali enokufumaneka kwishishini ngokukhawuleza.
Ewe, le nto ibuza umbuzo malunga nokuba yimalini inkampani kufuneka igcine kwi-bhanti yayo. Ngokuqhelekileyo, imali ethe xaxa isesandleni esilungileyo, nangona imali eninzi kakhulu ingenza ukuba abatyali-mali bangenwabalala njengoko befuna ukuba nemali ehlawulwe ngendlela yesahlulo sokubuyiselwa, isetyenziswe, igcinwe, okanye inikwe inceba (akukho mntu uyayithanda kubona omnye umntu ebamba ubutyebi obufanelekileyo kubo, ingakumbi ukuba akenzi nantoni na ukufumana ukubuyisela okuhle).
Akukhona nje kuphela ukuba i-hoard efanelekileyo yemali inike ulawulo ukukwazi ukuhlawula izabelo kunye nokuthengwa kwamasheya , kodwa inokunikezela kwigumbi elongezelelweyo xa kukho ixesha elibi. Ngokuqhelekileyo, umtyalo-mali oqhelekileyo uya kuba novuyo xa ithengi yemasheya ingenahlukana ukuba unayo ibhizinisi elikhulu, elinenzuzo elinemivuzo eninzi kwaye akukho ncinane ityala.
Ngokuqhelekileyo, ezi shishini ziyakwazi ukuxhamla kwaye zisebenzise i-maelstrom, zithengise amaqhinga ekuthengeni i-fraction yexabiso labo lokwenene, okanye ukwandisa isabelo semarike njengoko abanye beli shishini baxakeke bedlala ukukhusela.
Inkampani enomgaqo-nkqubo wokubamba ixabiso elincinci lemali kunye neemali zemali njengempahla ekhoyo ngoku yaziwa ngokunamathela kwifilosofi "yeqonga leqonga." Imizekelo emibini edumileyo yiBerkshire Hathaway, inkampani ephethe apha eMelika, kunye neNintendo, inkampani yemidlalo yaseJapan. Ixesha eliqhelekileyo linalo i-$ 40 ukuya kwii-bhiliyoni ezingama-60 ngekheshi ngesandla. Le ndlela yokugqibela inemali eninzi enziwe kwiimpahla zayo zangoku, nokuba nokuba ziyeke ukuthengisa imveliso ngomso, ingaqhubeka nokuhlawula iibhokhwe kunye nabasebenzi kwiminyaka engaphezu kwe-100. Isizathu sokuba iNintendo inaloo mgangatho ophezulu kakhulu wezinto ezisetyenziswayo ngenxa yememori yeziko lemveliso yecandelo lezemidlalo ngexesha leminyaka yee-1980 xa phantse wonke umvelisi wegeyimu wevidiyo upheliswe, ichithwe, kunye / okanye ikhutshwe. Ulawulo lufunge ukuba aluze luvumele ukwesatshiswa kweso siganeko esicacileyo seSigxina sokuPhukisa iCandelo elijongene nokuPhukisa iNkulu-ntsapho.
Kukho ezinye iimeko apho imali kwi-balance sheet ayikho into enhle.
Ukuba inkampani ayikwazi ukuvelisa inzuzo ngokwaneleyo ngaphakathi, ingaya kwibhanki kwaye ibhade imali. Imali ehleli kwisiqulatho semali njengenkokhelo ingenakho ukuboleka imali. Ukuze ufumanise, kuya kufuneka ukhangele inani lematyala inkampani enayo, esiza kuxoxwa ngayo emva kwesi sifundo. Imilinganiselo yokuziphatha: Mhlawumbi ngeke ukwazi ukuxelela ukuba inkampani ibuthathaka ngokusekelwe kwimali yedwa. Isixa semali ehambelana nokuhlawulwa kwetyala, ukukhula kunye neemfuno zokuhamba kwemali kubaluleke kakhulu.
Utyalo-mali olufutshane esifutshane njengempahla ekhoyo kwiSalath Sheet
Ezi zityalo-mali apho inkampani iceba ukuthengisa ngokukhawuleza okanye ingathengiswa ukubonelela ngemali. Ezi zimali-mali ezincinci zangekho nje ngokufumaneka ngokulula njengemali kwi-akhawunti yokujonga kodwa zibonelela nge-incushi xa kukho imfuno esheshayo.
Ubungqina obunjalo kunye neempahla zibalulekile xa inkampani inemali eninzi ehlezi ngapha nangapha ayinayo i-qualms malunga nokuhlanganisa ezinye zazo kwizithuthi zonyaka-mali ezinjengeebhondi ezinamaqondo angaphantsi konyaka omnye. Oku kuvumela ishishini ukuba lifumane inzala ephezulu ngaphezu kokuba ibambe imali kwi-akhawunti yokugcina imali.
Hayizo zonke iiAfa ezikhoyo zilingana
Njengomtyalo-mali, kufuneka uqonde ukuba zonke ii-asethi ezikhoyo kwi-balance sheet zilingana. Xa ndiqala ukubhala le sifundo kwiminyaka emininzi edlulileyo, ndayilumkisa ukuba iinkampani ezininzi zaziphethe izinto ezibizwa ngokuba yi-auction rate values ezibaphatha njengezinto ezikhuselekileyo zemali kodwa zazingekho nto; ukuba bayomisa kwaye kungathatha iiveki, iinyanga, nokuba kude kube yinto yokuguqula i-greenbacks. Isizathu? Andizange ndifune ukuboniswa kwenkampani ebeninzi kakhulu ephakamileyo phantsi kwecandelo lezinto ezikhoyo ngenxa yokuba ibonise ukungaphumeleli kwintelligence yolawulo. Ngokuqinisekileyo, amava alandelayo abonisa ukuba kunjalo kunye nokusetyenziswa kweemali zokugcina izitishi njengoko i-asethi yangoku iyancipha.
Kuhlala kukho into entsha, nangona kunjalo. Andikwazi ukukuxelela oko kuza kwenzeka kodwa emva kokuba kuvela, kufuneka uqaphele. Ngokukodwa, kufuneka ufune ukungena kwi- 10K okanye ingxelo yonyaka kwaye ufumene indlela egcinwe ngayo imali.