Ukuthengiswa kwemali ngokukhawuleza kwenzeka, ngokubhekiselele kwishishini lisebenza, kwaye ukubuyiswa okuphezulu kumava eenkampani kwi-equity and other assets.
I-Formula yokubala iReventory Ratio Ratio
Inventory Inzuzo = Iindleko zeeMpahla ezithengiswayo / Umyinge wokuNikwa kweeMviwo
Fumana ixabiso leMpahla ekuthengiweyo (ngamanye amaxesha abizwa ngokuba yiNtengo yokuThengisa okanye iNkcitho yeNgeniso) kwingxelo ye ngeniso yenkampani, phantsi kwe-figure figure.
Ukusebenzisa ama-balance sheet kumaxesha amabini ahlukeneyo, ubale i-inventory inventory ngokuthatha ibhalansi yezinto zokugqibela kunye ne-balance time inventory, bese uwahlula ngamabini.
Abanye abahlalutyi basebenzisa enye ifom ye-(iyonke intengiso yokuthengisa / i-inventory average) endaweni yeendleko zokuthengisa xa kubalwa isilinganiso somvuzo wokubala. Ixabiso lentengiso libonisa ngokuchanekileyo ukujika kwezinto zokubala ngoba isebenzisa iindleko zangempela zesaziso. Isalathisi sokuthengisa sibandakanya ukukhishwa kweenkampani, kunye nemathematika, i-inventory yakho ibheka ukubala iya kuphuma eyahlukeneyo, mhlawumbi eyenza inkampani ibonakale ngathi iguqula i-inventory yayo ngokukhawuleza kunokuba yinyani.
Xa usebenzisa i-inventory rate turn ratio ukuqhathanisa iinkampani ngaphakathi kwishishini, qiniseka ukuba usebenzisa ama-ratios kubalwa ngesiseko esifanayo. Ukuba uhlola enye inkampani usebenzisa iindleko zokuthengisa ekubaleni, kwaye enye isebenzisa ukuthengisa okupheleleyo, uya kuba nokuthelekisana okungahambelaniyo.
Yiyiphi iNgeniso yokuQinisekisa kokuThengiswa koMbane?
Ukuthelekiswa kwezinga lokubuyiswa kweenkampani ngokuchasene nelokhuphiswano lwayo kunika ingqiqo ekusebenzeni kweqela ngalinye lolawulo lolawulo lwenkampani ukulawula i-inventory kwaye isebenzise ukuvelisa ukuthengisa, nangona inani leentsuku elithathayo ukuba inkampani idayise ngokusebenzisa i-inventory yayo iyahluka kakhulu shishini.
Izitolo zokuthengisa kunye neetyuniti zokutya zinezinga eliphezulu lokujika kwezinto zokuthengisa njengoko zithengisa izinto eziphantsi kweendleko ezonakalisa ngokukhawuleza, ezifuna ukunyamekela okukhulu ukulawula. Iinkampani ezenza uomatshini obukhulu, ezifana neenqwelo, ziza kuba nezinga elingaphantsi kwezinga lokuthengiswa kwemali kuba nganye imveliso ingathengisa izigidi zeedola kwaye ithathe ixesha elide lokuvelisa nokuthengisa. Iinkampani eziphathekayo ziyakwazi ukuguqula iincwadi zazo ezintathu okanye ezine ngonyaka, ngelixa ivenkile yesebe inokuguqula i-inventory yabo ngaphezu kwezihlandlo ezithandathu okanye ezisixhenxe ngonyaka.
Umzekelo Wehlabathi Loqobo: I-Coca-Cola Inkampani
Kwimali yengeniso yeCoca-Cola kwi-2017, iindleko zeempahla ezithengiswa ziyi-13.256 yezigidi. Ixabiso le-inventory ye-Coca-Cola phakathi kuka-2016 no-2017 laliyi-2.665 yezigidi zezigidi, ezifunyenwe ngokubala umyinge we-balance sheet kwimizuzu emibini ngexesha, ngo-2016 no-2017, ngokufakela ixabiso lezinto zokubala kunye kunye nokwahlula ezimbini. Fakela la manani kumlinganiselo we-formula wokujika:
Iindleko zeeMpahla zithengiswa nge-13.256 yezigidi / Umyinge we-Inventory ye $ 2.665 yezigidi = 4.974 isalathisi sijika ngonyaka
Ukutolika iMpendulo
Isiphumo sichaza ukuba i-Coca-Cola ithengise yonke i-inventory yayo izikhathi ezingama-4,974 phakathi ko-2016 no-2017.
Thelekisa oku kumashishini athile ekuhlaleni ama-coke omncintiswano ukuze aqonde ukuba u-Coca-Cola wenza kakuhle. Xa uphando, unokufumanisa ukuba i-inventory average to turn to a company in Coke's shishini yayingu-8.4 ngonyaka, oku kuthetha ukuba bathengisa umveliso ngokukhawuleza kunokuba yiCoca-Cola unyaka wonke.
Kutheni iCoca-Cola ingaba nomlinganiselo ophantsi wokujika? Impendulo ngokuqhelekileyo ibandakanya izizathu ezahlukeneyo zezoshishino, okwenza kubalulekile ukufunda izitatimende zemali zeenkampani kunye neenkcukacha zokuhamba ezihambayo. Unokufumanisa ukuba nangona i-coke yokuguqula i-inventory rate isezantsi, ezinye iimetriki zibonise ukuba i-4x ukuya ku-5x iyomelele ngakumbi ngokwemali kumashishini ayo. Ngezoqoqosho ezinzulu, akunakwenzeka ukuba i-inventory yenkampani inenkxalabo kunye nokulahlekelwa kwexabiso. Ku luncedo ukuhlola kwakhona indlela ukubalwa kwemali yokubalwa kwemali kuguqula inkampani kwithuba leminyaka emininzi.
Xa uhlalutya i-balance sheet, kwakhona ujonge ipesenteji ye-assets inventory. Ukuba inkampani inama-70 ekhulwini yeefa zayo zangoku zibophelelwe kwi-inventory, kwaye ishishini aliyi kuguqula i-inventory ngokukhawuleza (iintsuku ezingaphantsi kweentsuku ezingama-30), kunokubonisa ukuba inkampani inemicimbi enzulu kwaye iya kufuneka ibhale phantsi uluhlu olungenakwenzeka okanye olungapheliyo kwikamva elizayo.
Ukusetyenziswa kweMpahla yokuThengisa ukuBala iMilinganiselo yemihla yokuThengisa uMveliso
Unokuthatha uhlalutyo lwezinto zokuhlalutya inyathelo elongezelelweyo lokuqonda okunzulu. Xa unesilinganiselo sokujika kwezinto zokubala, unakho ukubala ngokulula inani leentsuku eliza kuthatha ishishini ukucima i-inventory yayo. Lo ngumlinganiselo obizwa ngokuba yimpahla yokuthengiswa kweentsuku. Ekubeni unyaka unemihla engama-365 kunye neCoca-Cola yayikucima i-inventory yayo izikhathi ezingama-4,974 ngonyaka, siya kusebenzisa le fom elandelayo:
Imihla yokuthengiswa kwempahla = Ukuchithwa kwe-inventory exchange turn * 365
Ukufakwa kwimizekelo yethu yamanani kunika iziphumo ezilandelayo:
(1 / 4.974) * 365 = iintsuku ezingama-73.38 ukuthengisa yonke i-inventory yayo
Nangona i-inventory ratio yokubala ibonisa ukuba i-Coca-Cola ijika njani i-inventory of drinks kunye neminye imikhiqizo ekuthengiseni ngexesha lonyaka owanikwa ngawo, umlinganiselo wokuthengiswa kweentsuku uwuguqulela kwimbonakalo yansuku zonke yokusebenza kweenkampani.