ʻO nā kuhi kau kālā he mea nui no kaʻikepili kālā
ʻO kaʻike kālā kālā kekahi o nā kumukūʻai kālāʻekolu iʻoi aku ka waiwai o ka mea hoʻohana i kaʻoihanaʻoihana i ke kālepa kālā. Hoʻopili ka poʻe kālā kālā i ka hōʻike o ke kahe kālā e hoʻoholo ai i ka waiwai kālā o kahi hui. ʻO ka lālā lalo,ʻo ka uku kālā ka wai ola o kahiʻoihana liʻiliʻi.
ʻAʻole e like me kaʻike kālā kālā, e hōʻike ana kahi hōʻike kālā kālā inā loaʻa kāu kālā i kāu hui. He mea nui i ke olakino o kaʻoihana e lawa ka kālā ma ka lima e uku no nā lilo a me ke kūʻaiʻana i nā mea pono a me nā waiwai no kaʻoihana.
Heʻokoʻa ka manaʻo o ke kahe kālā ma ka manaʻo o ka waiwai a me kaʻili pūnaewele a pono i ka mea hana waiwai e noʻonoʻo i kēlā me kēia i nāʻokoʻa likeʻole a hoʻokaʻawale i kēlā me kēia mai nā manaʻo likeʻole. Loaʻa nā kuhi kālā e kōkua ana i ka meaʻoihanaʻoihana e nānā i ka waiwai waiwai a me nā mea e nānā ana i ke kahe kālā.
Ka hoʻohanaʻiaʻana o nā kaʻina hana maʻamau e ka hoʻopiʻi kālā e pili ana i ke kahe kālā a me ka loli, ka wai, a me ka pono o kaʻoihana. Eia nā mahele o ke kaona waiwai nui loa me ko lākou heluʻana a me ka weheweheʻana.
01 - Kuhi Kauwai Kuhi Hana
ʻO ka lālā holoʻoihana holoʻoihana kahi o nā kaulike waiwai nui. ʻO ke kahe kālā he hōʻailona no ke kālā e komo ai i loko o waho o ka hui a peheaʻoe e uku ai i kāu mau pili.
ʻO ke kālā kālā pūnaewele e pili ana i nā kālā i loaʻa mai i kahi hui mai nā hana i kāna aie i kēia wā. Ana keʻano i ka nui o ka hoʻolimalima kālāʻana ma kahi pōkole no ka mea e pili ana i ka aie i kēia wā a me nā kahe kālā mai nā hana.
Kālā Cash Flows Ratio = Ka Waiwai Kuhi Mai nā Hana / Nā Hana i kēia manawa ma kahi:
ʻO nā kelepona mai ka hana i puka mai ma ka'ōleloʻo ke kuhi kālā a me nā kuleana i kēia manawa e puka mai ana i ka Bila Balance
Inā ua emi mai ke Kuhi Cash Flow Ratio no kahi hui ma lalo o ka 1.0,ʻaʻole e loaʻa ana i ka hui kālā nui e uku ai i kāna hōʻai'ē wā pōkole he kūlana koʻikoʻi. Hiki paha i ka firm ke hoʻomau i ka hana.
ʻOihana 02 - Pūʻulu Kūʻai / Kālā Waiwai
ʻO ke kumukūʻai i ka hopena o ke kahe kālā i ka manawa iʻikeʻia he maikaʻiʻoi aku ka maikaʻi o kaʻoihana ma mua o ke kumukūʻai o ka uku kālā. He pālākika maikaʻi loa kaʻikeʻana o kahi hui, keʻano kūʻai nuiʻia ka hui. Hoʻohālikelike ia i ka pānaʻi kālā o ka hui i ke kaona kālā a ke kamupene e hana ai ma ke kumuhana pākahi.
E helu i ke kumukūʻai / ka nui o ka maʻamau e like me kēia:
Palena / kelepa waiwai = =
ʻO ke kumukūʻai pānaʻi kaʻoihana hope loa o ke kumukūʻai ma kekahi lā a hoʻohanaʻia ka lawe kālā mai loko o ka'Ala'ōlelo o ke Kahe Moni . Hoʻohana kekahi mau mea hanaʻoihana i ka uku kālā maʻemaʻe ma ka mahele ma kahi o ke kahe kālā.
Pono e hoʻomaopopoʻia e hoʻohana hou ana ka nui o nā mea hoʻopaneʻe i ka uku a me ka uku kālā ma kaʻikepili koho .
03 - Kuhi Kuhi Uila Kuhi
ʻO ka lālā maʻamauʻo Cash Flow he ala nuiʻoiai e hōʻike ana i ka pilina ma waena o nā kālā i hanaʻia mai nā hana a me nā kūʻai. Pono ke kālā e uku i nā waiwai, nā mea hoʻolaha, nā'ai'ē lawelawe, a me ka hoʻokomoʻana i nā waiwai waiwai hou, no laila, ua like ka waiwai i ka waiwai i kahiʻoihanaʻoihana.
Hiki i ka mahele'Ilepili Cash Flow ke ana i ka hiki o kahi paʻa e unuhi i nā kūʻai i kālā. ʻO ka heluhelu kēia:
Kaomi kālā mai nā kahe kālā hana / Net sales = _____%.
ʻO ka hoʻohelu o ka hoʻohālike ke hele mai ia mai ka Statement of Cash Flow. Hiki ke mahele mai ka'ōleloʻIke kālā . ʻO ka nui nui o ka pakeneka,ʻo ka maikaʻi.04 - Ka Waihona Kuhi mai Ka Hana / Kuhi Huina Kuhi Makahiki
Kaheʻana o nā kuhunaʻana mai ka hana / Average o nāʻaina a pau he hapa like i ka'ai'ē a pau o ka aie / ka nui a pau. Loaʻa nā meaʻelua i ka nele o kahi hui a iʻole hiki ke uku i kāna mau aie a mālama i kona poʻo ma luna o ka wai. ʻO ka mea mua,ʻoi aku ia, akā, no ke anaʻana i kēia mana ma mua o kahi manawa i ka manawa.
Ua heluʻia kēia ratio penei:
Kaomi kālā mai ka hana / ka palena o nā kuhi kauʻana = _______% kahi:
loaʻa ke kālā mai ka hana mai ka'Ala'ōlelo o ke Kahe Waihona a me kaʻawelike o nā aie āpau o ka palena o nāʻaina a pau mai nā manawa o nā kuhi i laweʻia mai nā pale kaulike .
ʻO kaʻoi aku ka nui o ka lakene,ʻo kaʻoi aku ka maikaʻi o ka loiloi kālā o ka paʻa a me kona hiki ke uku i kāna mau'ai'ē.
05 - Aia ka lālā
ʻO ka lālā o kēia manawa ka mea maʻalahi loa o nā kaona kālā. Hōʻikeʻia i ka mea kūʻai kelepona inā lawa nā waiwai e kū nei no ka hālāwaiʻana i ka'ai'ē o kēia wā. Ua heluʻia ka lakio penei:
> Kālā o ka manawa = Nā pono o kēia manawa / Nā Hana o kēia wā = ______X
kahi:aia nā hua'ōleloʻelua mai ka pūʻulu palekana o ka hui. Hōʻikeʻia ka pane i ka manawa i hiki i kahi hui ke hālāwai i kāna hōʻai'ē wā pōkole a he mea ia o ka hōʻai'ē o ka firm.
06 - Hōʻoia Loa (Acid-Test)
ʻO ka māmā wikiō, aiʻole ka hōʻalo acid, he hōʻoiaʻoi aku ka pololei o ka liʻiliʻi ma mua o ka lakene o kēia manawa. Laweʻo ia i nā waihona mai loko mai o ka hoohalike a me ke anaʻana o ka hōʻai'ē o ka firm ināʻaʻole ia he waihona kālā no ke kūʻaiʻana e hālāwai me kāna mau kuleana no ka wā pōkole. Inā he emi ka lihi wikiō i ka 1.0 mau manawa, a laila, e kūʻai aku i nā waihona no ka hōʻai'ē wā lōʻihi ,ʻaʻole ia he kūpono maikaʻi no ka hale e hoʻokomo.
Eia ka helu no ka kaʻina wikiō:
Kālā Quick Ratio =ʻAiā Lāhui - Inventory / Nā Hana i kēia manawa ma waho o kahi waihona palekana o ka firm.