Likheo chelete - e ... Kamoo ho ka a bale lekhalo chelete

Rera phallang chelete ka ho aba tekanyetsokabo ka katleho. Empa ikwetlisetse hangata ho lebaka la ho hloka chelete ka lebaka la ho chelete e kenang lekane le tlōlo ea latela tefo. Kahoo ho na le likheo chelete. Sena ke hangata e le bothata ke keng ea qojoa ka kgwebo leha e le efe. Empa u sebetsane le eona thusa tsamaiso e khopo hokahangoa taolong tefo.

pelo

Chelete lekhalo (ka lekhalo chelete Senyesemane) - ke ho hloka nakoana ha matlotlo. E hlaha ha ho na le ke hlokahala hore ho sebelisa chelete, 'me ha ho na chelete e kenang ho ne ho reriloe. mathata a chelete phallo ka 'na a hlaha mekhatlo ea mefuta eohle ea beng. Khopolo ea "lekhalo chelete" ha ea lokela ho ferekane le "moralo oa tšebeliso ea keketso". Ka pele nyeoe e ileng ea fetisetsoa ho lekane fumana chelete, 'me ea bobeli - ho feteletseng ba lekgetho la fetang ditshenyehelo.

batlehang

likheo chelete - ho tloaelehile likhoebo. Mabaka a ketsahalo lona e ka ba:

• replenishment ka a bale litsenyehelo ea dikadimo banka nakoana;
• tsoeng ditshenyehelo;
• ho fana ka khoebo ea mokitlane;
• rekisa thepa ka theolelo ka;
• pabatsong kgaoletsang ha thepa.

thibelo

Ho laola phallo ea chelete, likhoebo etsa moralo oa tšebeliso ea phallo ea chelete (BCF) le chelete, ditshenyehelo (MDD). Motheong oa litokomane tsena theha "Tefo almanaka eo," e leng ho bontša bao, hakaakang le ha u lokela ho fetisetsa chelete eo.

mokhoa o mong oa ho taolo ke ho laola le likhaello tsa kontane amogetsweng. U ka leka ho susumelletsa e counterparties tla khutlela chelete, e le hore ba, ho etsa mohlala, libonase tsa reka nakong e tlang.

Ho Fana ka khoebo ea ho reka ka mokitlane, khampani lokela ho:

• boloka direkoto tsa litlaleho tse receivable;
• boemo bo sekoloto;
• ho beha meeli nepahetse ka dikadimo;
• ho phetha mosebetsi oa ka ditlaleo ka tekanyo e saletseng morao.

Empa ke habohlokoa ho hopola hore esita le haeba ho khampani ke tsamaiso e hlakileng ea taolo ea lichelete, ho ha ho bolele hore a ke ke a ba le mathata a ka chelete.

dikadimo nako e khutsoanyane

Ho sebetsa ho pota le bothata bona, u ka leka ho buisana le ba fanang ka thepa ho defer tefo. Borakontraka hangata thahasello ka ho tsoela pele le tšebelisano-'moho le bareki kamehla. Fumana thuso ya ditjhelete hang khamphani ke ke ha etsahala hore ba fetole 'mofani wa thepa.

Chelete lekhalo ka kgwebo e ka khalemela ho boate. Banka reka amogetsweng feela lekoa bareki le ho le monyaolo kgolo (ho fihlela ho 25%). tekanyo ena ke e loketseng haholoanyane bakeng sa likhoebo o moholo o lokela mehloli multiple ya dithuso tsa ditjhelete.

Ho tsa ditjhelete ka chelete lekhalo, ho ke ke ha khoneha ho a mphumanele e overdraft kapa ya madi a kadimo tswa bankeng. Ha nako e pakeng tsa ditshenyehelo le fumana chelete ka lebaka la tla ba feela lihora tse seng kae, ho molemo ho sebelisa e overdraft. Ho fumana e ho hlokahala hore u fane ka beile. Tshebetso ya ngodiso ya balebedi ba tla nka nako e ngata ka tlaase ho moo. Tekanyong e ha hangata ho feta 50% ya palo ya matlotlo khoeling e fetileng.

simesetara

Ho chelete phallo ea chelete, o ka fumana e kamehla ka kadimo ya banka. Empa chelete e ka 'na ba tse nyenyane haholo ntle le tiisetso. Ho fumana kadimomadi ka Ramer nepahetseng le ka pele ho moo, ho lateloa melao e bonolo:

• Dikopo tsa dikadimo lokela ho fetisetswa ka nako e libanka tse 'maloa. Kahoo ho ka etsahala, pele, ho aba tlhokeho palo yohle ya chelete alima, 'me bobedi ho, ho fumana mekhatlo' maloa e ntle mokitlane histori. Qalang lokela ho ema ho nako e telele, empa ha boela sebetsana nako le tšebeletso ea maemo a ka 'na a ntlafatsoa e emelang etsetsoang ka.
• likheo chelete - ho hloka chelete ho chelete le litlhoko jwale. Ka lebaka leo, e se e le kopo ka kadimo e molemo ka ho fetisisa o ile a sebeletsa ka kgolo (10-15%) chelete. Feela le joalo ho ke ke ha khoneha ho hlile wa fumana e hlokahalang palo ya chelete. Fokotsa chelete lekhalo joalo Boemong bo tla tsamaea le bochaba ditjeo tsa peeletso kadimomadi (Khakanyo ea inventory, inshorense thepa, 'me joalo-joalo. D.)' Me ho lefa sa sebelisoeng moedi (1% ya palo ya).
• Haeba ho khoneha, fana ka ka ya tshireletso ya thepa le ha a hloke ngodiso boemo, ke hore ntho efe kapa efe tse ling ntle ho thekiso ea matlo. Haeba sena e sebediswa e le tshebetso ya ho sebetsa, ka nako eo o lokela ho leka ho fumana mokhoa oa ho chelete pele ho sa ngodiso ya konteraka le ntlo. Ba bang ba libanka eang ho phetoho ka jwalo.
• Ho sebetsana ka katleho le le lecha kopo esale pele. Ka mohlala, khoeli pele ho qetellong ea konteraka khale ho fana ka e ncha tlas'a tokisetso e neng e le 'ngoe. Next khoeli boholo ba matlotlo e lebisitsoe ho buseletsa ka kadimo, 'me kaofela ha jwale ditlhoko tsena thuswang ntjha mokitlane.

mohlala

khamphani amohela kadimo-tjhelete pele ka August 2015 ka tjhelete ya li-ruble tse limilione tse 10. tlamahantsoeng le mafelo a. Konteraka e fana ka bakeng sa ditefello tse peli - ka August le September selemong sona seo - milione 5 li-ruble. Ha ho tluoa tabeng ea le mola ka mokitlane, ka tjhelete e ka khutlela ka hare ho e-instolmente khoeli. The ntho e ka sehloohong - ho boloka ka hare ho khoeli e 'ngoe.

Ka September, khampani a kena ka konteraka e 'ngoe bakeng sa e tšoanang li-ruble tse limilione tse 10. Ntho ea bobeli eo beile jareteng. Leha ho le joalo, tokomane e bontšitsoeng ka boemo hore sekoloto palo yohle ka likonteraka bobeli ka August lokela sa feteng li-ruble tse limilione tse 10.

Ka lebaka leo, ho na le 2 konteraka ke ka tsela e lekanang, empa le mantsoe a fapaneng. The fellang ka matlotlong a ka August (5 mln.) E lebisitsoe ho feletseng (ka September) le puseletso ea pele kadimo. ditefello tse tsohle hona joale li etsoa ka litšenyehelo tsa kadimo-tjhelete e ncha. morero ona ho etsa bonnete ba tšireletseho ea motse-moholo ho sebetsa.

Mokhoa oa ho lekanya lekhalo chelete?

Ka mohlala, bo manolotsoeng tla nka kgwebo e kopanela tlhahiso ea lihlahisoa tsa lebese. Reka entsoe ka Mantaha le tefello ya thepa ka letsatsi lona leo. Rekiswa ho tefo ho busetswa morao bakeng sa matsatsi a 5. lekhalo chelete hlaha tabeng ea tlōlo ea latela tefello ya nang le melato. Ka Mantaha, thepa ba 'nile ba romeloa ka tjhelete ya li-ruble tse limilione tse 1. le ka nako reka lebese ka li-ruble tse limilione tse 0.5. Mora tefello ya lebaka la lintho tse bonahalang e tala, khampani setseng milione 0,1 li-ruble. Nakong ea pele matsatsi a 5 ea kolotang e lefile 200 feela tse sekete. Ho lefella pelehi ba latelang beke letho. Ho na le khaello ea chelete ka tekanyo ea 300 tse sekete.

Sena manolotsoeng bonolo lekhalo chelete ke khoneha feela ka likhoebo tse nyenyane. moralo ho sebelisoa maemong a mang:

DS + R - O = UDF, moo:

• UDF - e setseng ea chelete ka letsatsi;
• DS - akhaonteng ho leka-lekana ka eena qalong ea letsatsi;
• P - phepelo ea chelete;
• About - letsatsi la tefo.

likheo chelete - e mpe boleng UDF. Ho phaella moo, ho ke ke ho hlokahala hore ho hlahloba inventory sekaleng. Mohlomong ho hlokahala hore ho reka tse ncha ke ke.

u letele lekhetho

likhaello tsa kontane otla botumo ba k'hamphani eo, histori le tšenyeho mokitlane, sitisa mosebetsi. Haholo-holo boemo bo thata ha re lokela ho khetha pakeng tsa ditefello tse ho tekanyetsokabo le counterparties. Ba bang ba lik'hamphani ba ile ba qala ho sebelisa-tharabololo bonolo.

Ka ho ikokobelletsa tsa lekhetho ka ba boholong lekhethong e lokela ho ba ka letsatsi le le leng, kapa e nyenyane pele ho moo (VAT NPP, e sephara ea lekhetho) ho fetisetsa chelete ho tekanyetsokabo. Empa ha ho motho ea potlakelang ho fana ka taelo tefo. Ka "e okaokela" Hore tefello e qosoa kotlo. Empa ka linako tse ling e le chelete e ngata ho feta ho lefa tefiso etsa moralo oa tšebeliso ea fetang ho koahela lekhalo chelete kadimomadi hlahlamang.

mohlala

Ltd. balwa tefello pele bakeng sa SPE bakeng sa kotara II ka tjhelete ya li-ruble tse limilione tse 1. khamphani hape lokela ho thathamisa baabi le 04,08 itlotsa milione 0,9. Ho elella bofelong ba August, mokhatlo o hlophisitsoeng o lebeletse ho fumana ho tswa ho motho ea kolotang ho lefa li-ruble tse limilione tse 3. Ka 28,07 ka lebaka na milione 1 Re etsa chelete lekhalo manolotsoeng :. 1 + 0 - (1 + 0,9) = - 0,9 mln .. Nahana ka litsela tse peli tsa likhoebo ditjhelete.

khetho 1

1. 28,07, khampani o tla romela phatlalatso ho lekhetho le phetiso chelete ka tekanyo ea li-ruble tse limilione tse 1.
2. 31,07 khampani esengaka a kadimo ya 1 milione li-ruble. ke 20% ka khoeli 1; chelete tsena e lefang e counterparty receivable - milione 0,9 li-ruble.
3. 20,08 ditefello tse o tlang ho tswa ho motho ea kolotang ho ka tjhelete e ya li-ruble tse limilione tse 3. OOO kgutlang e alimile chelete le thahasello.

Tla bale hodimo tse: 20% / 12 = 1.67%.

chelete eo ho ga busediwa:. 1000 + 1000 x, 1,67% = 1016,7 likete itlotsa.

Ke hore, ka hodimo tse ke 16,7 sekete. Itlotsa.

khetho 2

1. 28,07 Company tla romela phatlalatso, empa chelete ha e khutle.
2. 03,08 Company repays sekoloto sa ho mofani wa thepa e ka tjhelete e ya 0,9 milione li-ruble.
3. 20,08 fuoa milione 3 li-ruble. ho tloha ea kolotang e.
4. 21,08 khamphani isoa tekanyetsokabo pele palo ea li-ruble tse limilione tse 1. le lekanyetswa go ya ka e fumana kotlo.

manolotsoeng:

Palo ea matsatsi a sa lieha - 24. sekhahla refinancing - 11%.

difaene chelete: (1000 x 24%: x 11) / 300 = 8,8 u ..

Qetello: khampani The e na le molemo ho lieha ho lefa pele ho lekhetho. Ebe chelete li tla tšoana le ho tse 7,9 tse sekete. Itlotsa.