I-Odrafti

I overdraft yifasilithi yetyala edityaniswe ne-akhawunti yangoku okanye yentengiselwano evumela umnini-akhawunti ukuba akhuphe imali engaphezulu kunaleyo ikwi-akhawunti, ukuya kuthi ga kumda ekuvunyelwene ngawo. Ibhalansi ye-akhawunti iya kuba negative, kwaye inzala ihlawuliswa kuphela kwimali etsaliweyo, ngeentsuku etsalwe ngazo.

I overdraft iyajikeleza kwaye ayinayo ishedyuli ezinzileyo yokubuyisela. Imali efakwe kwi-akhawunti iyayinciphisa ngokuzenzekelayo ibhalansi etsaliweyo; ukutsalwa kwakhona kwemali kuyayinyusa. Esi sixhobo sihlala sifumaneka logama umda ungagqithwanga kwaye umbolekisi engasirhoxisanga.

Sisixhobo esiqhelekileyo esisetyenziselwa ukuvala izikhewu zexeshana phakathi kwemali ephumayo nemali engenayo — imivuzo phambi kokuba iimali ezilindelekileyo zifike, ukuthengwa kwempahla phambi kokuba iintengiso zibe yimali ezinkozo.

I-overdraft ecwangcisiweyo vs engacwangciswanga

I-overdraft ecwangcisiweyo (egunyazisiweyo). Umda ekuvunyelwene ngawo kwangaphambili phakathi komnini-akhawunti nombolekisi. Ixabiso liyachazwa, umda uyaziwa, kwaye ukuwusebenzisa ngaphakathi kuwo kuvunyelwe ngokwesivumelwano.

I-overdraft engacwangciswanga (engagunyaziswanga). Ibhalansi iba ngaphantsi kwe-zero — okanye ngaphaya komda ocwangcisiweyo — ngaphandle kwesivumelwano sangaphambili. Umbolekisi angayihlawula intlawulo okanye ayibuyise. Nokuba yeyiphi na indlela, ukusetyenziswa okungacwangciswanga kudala kukhokelele kwiintlawulo eziphezulu kakhulu kunokuboleka okucwangcisiweyo, kwaye ingumthombo wezikhalazo ezininzi zabathengi ngee-overdraft. Abalawuli abaliqela baye basabela ngokunciphisa okanye ngokuhlengahlengisa iintlawulo ezingacwangciswanga nangokunyanzelisa izilumkiso zebhalansi phambi kokuba iintlawulo ziqalise.

Indlela yokubalwa kwenzala ye-overdraft

Inzala iyakhula yonke imihla kwi bhalansi etsaliweyo engekahlawulwa, hayi kumda. Esi sixhobo asibizi nto xa singasetyenziswanga.

Daily interest = drawn balance × annual rate × (1 ÷ day count basis)

Umzekelo. Ishishini linomda we-overdraft we-$10,000 nge 18% ngonyaka ngokwe-Actual/365. Litsala i-$4,000 iintsuku ezili-12:

Interest = 4,000 × 0.18 × (12 ÷ 365) = $23.67

I-$6,000 eseleyo yomda ayibizi nto ngenzala. Oku kukwahlula i-overdraft kwi term loan: kwi term loan ye-$10,000 umboleki uhlawula inzala kwi $10,000 epheleleyo ukusukela kusuku lokuqala, nokuba iyafuneka okanye ayifuneki.

Isiseko sokubalwa kweentsuku sibalulekile. Actual/365 ne-30/360 zivelisa amanani ahlukileyo kwireyithi efanayo nakwixesha elifanayo, kwaye isiseko esisebenzayo kufuneka sichazwe kwileta yesibonelelo.

Iindleko ze-overdraft

Inzala ayifane ibe kuphela kwentlawulo:

• Inzala kwibhalansi etsaliweyo — ngokuqhelekileyo iyaguquguquka, idityaniswa nereferensi okanye ireyithi esisiseko kunye nemarjini.
• Intlawulo yokulungiselela okanye yesibonelelo — yipesenti enye ehlawulwa kube kanye yomda xa isibonelelo sinikezelwa
• Intlawulo yonyaka yohlaziyo okanye yophononongo — ihlawuliswa kuphononongo ngalunye, kwakhona ngokuqhelekileyo yipesenti yomda.
• Intlawulo yokungasetyenziswa — kwiizibonelelo zorhwebo ezinkulu, intlawulo encinci kwinxalenye engatsaliweyo.
• Iintlawulo ze-overdraft ezingacwangciswanga — inzala ephezulu, iintlawulo zemihla ngemihla, okanye zombini.
• Iintlawulo zezinto ezibuyiselweyo — xa umbolekisi esala intlawulo enokugqitha kumda.

Ngenxa yokuba iintlawulo zezibonelelo nezohlaziyo zihlawuliswa kumda kunokuba kusetyenziso, i-overdraft enkulu kakhulu engafane itsalwe isabiza imali. Ukumisela umda ngobungakanani obufanelekileyo sisigqibo sokwenyani, hayi into yasimahla.

I-overdraft xa ithelekiswa namanye amatyala exeshana elifutshane

• I-overdraft - Ulwakhiwo: Incanyathiselwe kwi-akhawunti yokuthengiselana.

  • Inzala ihlawuliswa: Kwibhalansi etsaliweyo, ibalwa yonke imihla.
  • Ukubuyiswa: Akukho sheduli emiselweyo; iidiphozithi ze-akhawunti ziyayinciphisa ibhalansi.
  • Ixesha eliqhelekileyo: Iyaqengqeleka, iphononongwa minyaka le.
  • Ilungele kakhulu: Izikhewu zemali ezimfutshane nezingalindelekanga.
  • Ukufumaneka: Ihlawuleka xa ifunwa kwiindawo ezininzi zolawulo.

• Imali-mboleko yexesha elimiselweyo - Ulwakhiwo: Isixa-mali esiyintloko esimiselweyo, nesheduli emiselweyo.

  • Inzala ihlawuliswa: Isixa-mali esiyintloko esipheleleyo esingekahlawulwa.
  • Ukubuyiswa: Izavenge ezimiselweyo ezihlawulwa rhoqo.
  • Ixesha eliqhelekileyo: Iinyanga ukuya kwiminyaka
  • Ifaneleke kakhulu: Ukuthengwa kwee-asethi kunye nezixa-mali ezaziwayo zokuxhasa ngemali
  • Ukufumaneka: Kuzibophelele ngokwekhontrakthi

• Umgca wetyala ojikelezayo - Ulwakhiwo: Isibonelelo esizimeleyo setyala esijikelezayo

  • Inzala ehlawuliswa kwi: Intsalela etsaliweyo
  • Intlawulo: Iintlawulo ezincinci zenyanga okanye imigaqo emiselweyo yokutsalwa kwemali
  • Ixesha eliqhelekileyo: Ixesha eliqengqelekayo lokuzibophelela
  • Ifaneleke kakhulu: Iimfuno ezinkulu okanye eziqhubekayo zemali yokusebenza
  • Ukufumaneka: Idla ngokuzibophelela ngexesha ekuvunyelwene ngalo

• Ikhadi letyala - Ulwakhiwo: Isibonelelo esijikelezayo, esisekelwe ekhadini

  • Inzala ehlawuliswa kwi: Intsalela yesiteyitimenti eshiyekileyo emva kwexesha lobabalo
  • Intlawulo: Intlawulo encinci yenyanga
  • Ixesha eliqhelekileyo: Liyaqengqeleka
  • Ifaneleke kakhulu: Ukuthenga kwemihla ngemihla kunye nexesha elifutshane lokuhamba kwentengiselwano
  • Ukufumaneka: Inokurhoxiswa ngumnikezeli

Indlela ababolekisi abalinganisa ngayo i-overdraft yeshishini

I-overdraft yenzelwe ukuxhasa ngemali umjikelo wokuguqulwa kwemali — umsantsa phakathi kokuhlawula ababoneleli nokuqokelela kubathengi.

Cash conversion cycle = days inventory + days receivable − days payable

Umsasazi ogcina iintsuku ezingama-45 zesitokhwe, eqokelela ngeentsuku ezingama-40 kwaye ehlawula ababoneleli ngeentsuku ezingama-30 unomjikelo weentsuku ezingama-55. Ngokuphuma kwemali yokusebenza yonyaka eyi-$1.2 yezigidi:

Daily outflow      = 1,200,000 ÷ 365 = $3,288
Working capital gap = 3,288 × 55 ≈ $181,000

Eli nani lisekela umda. Ababolekisi bakwasebenzisa imigaqo yokulinganisa engacokisekanga — ngokuqhelekileyo ipesenti yengeniso yenyanga okanye yonyaka — kwaye balungelelanisa ngokujonga ixesha lonyaka, ukugxila kwabathengi kunye nomgangatho wencwadi yamatyala okufunyanwa.

Iifasilithi zokuboleka zidla ngokuhlolwa minyaka le, kwaye ukuhlaziywa kuxhomekeke ekuziphatheni kweakhawunti: ukuba ingaba iakhawunti iyatshintsha ibuyela ekubeni nekhredithi ngexesha, ukuba umda waphulwe na, nokuba ingaba ingeniso efika ngeakhawunti iyahambelana nenqanaba lorhwebo elichaziweyo.

Ingxaki ye-overdraft engapheliyo

I-overdraft yenzelwe ukuguquguquka. Ukuba iyatshintsha phakathi kwe-zero nomda ngenyanga, iyawenza umsebenzi wayo.

I-overdraft engapheliyo yileyo engazange ibuyele ekubeni nekhredithi — ibhalansi etsaliweyo inezinga elisezantsi elisisigxina elingaze libe ngu-zero. Elo zinga elisezantsi asisikhewu sexesha; kukuxhaswa ngezimali kwexesha elide okuxhaswe ngefasilithi ekufuneka ibuyiswe nangaliphi na ixesha. Kubonisa enye yezi zinto zintathu: ishishini alinamali eyaneleyo, lixhase i-asethi ezisisigxina ngemali yokusebenza, okanye lenza ilahleko kwaye i-overdraft ifunxa loo lahleko.

Ababolekisi bayijonga ngqo le nto, kuba iguqula ityala lexesha elifutshane, elifunwa nangaliphi na ixesha libe lityala lexesha elide ngokwenyani ngaphandle kokuhlolwa kwetyala lexesha elide. Isisombululo esiqhelekileyo kukuba kuguqulwe inxalenye engapheliyo ibe yimali-mboleko ehlawulwa ngezavenge ezicwangcisiweyo, kushiyeke i-overdraft encinci eyenzelwe ukuguquguquka kokwenyani.

Imingcipheko ekufuneka uyiqaphele

• Ibuyiswa xa ifunwa. Kwiindawo ezininzi zomthetho, i-overdraft ngokobuchwephesha ibuyiswa xa ifunwa kwaye umda ungancitshiswa okanye urhoxiswe, ngokufuthi ngesaziso esincinci. Lolona hlobo lokuxhaswa ngezimali oluzibopheleleyo olunokwethenjelwa kancinci — kwaye ababolekisi badla ngokunciphisa imida kanye xa iimeko zisiba mandundu.
• Iindleko zokusetyenziswa okusisigxina. Amazinga e-overdraft adla ngokuba phezulu kunamazinga eemali-mboleko zexesha elide. Ibhalansi engaze icace kukuboleka kwexesha elide okubizayo.
• Umngcipheko wokuhlolwa kwakhona. Ukuhlaziywa konyaka akuzenzekeli. Unyaka wokurhweba ombi unokuthetha ukuncitshiswa komda kanye ngexesha apho ishishini liwufuna kakhulu.
• Iintlawulo ezingacwangciswanga. Ukwaphula umda kubiza kakhulu kunokuboleka ngaphakathi kuwo.
• Ukufihla ukuxhomekeka. Kuba akukho sicwangciso sokuhlawula esinokusilela, i-overdraft inokufihla ukuwohloka kokuveliswa kwemali ixesha elide — ngokufuthi de kufikelelwe umda.
• Izibambiso neziqinisekiso. Ii-overdraft zoshishino zihlala zikhuselwa ngedebhentsha, ngesibambiso phezu kweemali ezilindelekileyo, okanye ngesiqinisekiso sobuqu esivela kumnini. Isibonelelo sincinci; ilungelo lokubuyisela lisenokungabi lincinci.