I-Overdraft

I- odrafti iyinsiza yesikweletu exhunywe ku-akhawunti yamanje noma yokwenziwa kwemisebenzi evumela umnikazi we-akhawunti ukuthi akhiphe imali engaphezulu kunaleyo esekhona ku-akhawunti, kuze kufike emkhawulweni okuvunyelwene ngawo. Ibhalansi ye-akhawunti iba negethivu, futhi inzalo ikhokhiswa kuphela emalini etshenzisiwe ngempela, ngenani lezinsuku etshenziswe ngalo.

I-odrafti iyajikeleza futhi ayinaso uhlelo lokubuyisela olugxilile. Imali efakwa ku-akhawunti yehlisa ngokuzenzakalelayo ibhalansi edonsiwe; ukuphinde kukhishwe imali kuyibuyisela phezulu. Insiza ihlala itholakala inqobo nje uma umkhawulo ungeqiwe futhi umbolekisi engayihoxisanga.

Iyithuluzi elijwayelekile lokuvala ukwehluka kwezikhathi kwesikhashana phakathi kwemali ephumayo nemali engenayo — ukukhokhelwa kwabasebenzi ngaphambi kokuba izimali ezilindelekile zifike, ukuthengwa kwesitoko ngaphambi kokuba ukuthengisa kuguquke kube ukheshi.

I-odrafti ehleliwe ngokumelene nengahleliwe

I-odrafti ehleliwe (egunyaziwe). Umkhawulo okuvunyelwene ngawo kusengaphambili phakathi komnikazi we-akhawunti nombolekisi. Izindleko ziyavezwa, umkhawulo uyaziwa, futhi ukuwusebenzisa ngaphakathi kwawo kuvunyelwe ngokwezivumelwano.

I-odrafti engahleliwe (engagunyaziwe). Ibhalansi yehlela ngaphansi kuka-zero — noma idlule umkhawulo ohleliwe — ngaphandle kwesivumelwano sangaphambili. Umbolekisi angakuvumela ukukhokha noma akubuyisele. Noma kunjalo, ukusetshenziswa okungahleliwe kudala kwakuheha izindleko eziphakeme kakhulu kunokuboleka okuhleliwe, futhi kungumthombo wezikhalazo eziningi zabathengi mayelana nama-odrafti. Abalawuli abaningana baphendule ngokubeka umkhawulo noma ngokuhlela kabusha izindleko ezingahleliwe futhi bagunyaza izaziso zebhalansi ngaphambi kokuba izindleko ziqaliswe.

Indlela inzalo ye-odrafti ebalwa ngayo

Inzalo ikhula nsuku zonke ebhalansini edonsiwe engekakhokhwa, hhayi emkhawulweni. Insiza ayibizi lutho uma ingasetshenziswa.

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

Isibonelo. Ibhizinisi linomkhawulo we-odrafti ongu-$10,000 ngenzalo ye-18% ngonyaka ngesisekelo se-Actual/365. Lidonsa u-$4,000 izinsuku eziyi-12:

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

Inani elisele lika-$6,000 lomkhawulo alibizi lutho ngenzalo. Lokhu yikho okwehlukanisa phakathi kwe-odrafti nemali ebolekwe yesikhathi: emalini ebolekwe yesikhathi engu-$10,000 umbolekwa ukhokha inzalo nge-$10,000 egcwele kusukela osukwini lokuqala, noma ngabe iyadingeka noma cha.

Indlela yokubala izinsuku ibalulekile. I-Actual/365 ne-30/360 zikhiqiza izibalo ezahlukene ngesilinganiso nangesikhathi esifanayo, futhi indlela esebenzayo kufanele ibhalwe encwadini yesibonelelo semali.

Izindleko ze-ovadrafti

Inzalo akuyona ukuphela kwenkokhelo:

• Inzalo phezu kwebhalansi esetshenzisiwe — ngokuvamile iyashintshashintsha, ixhunywe kusilinganiso sereferensi noma sesisekelo kuhlanganiswa nemajini
• Inkokhelo yokuhlela noma yesibonelelo semali — iphesenti elikhokhwa kanye kuphela lomkhawulo lapho isibonelelo semali sinikezwa khona
• Inkokhelo yonyaka yokuvuselela noma yokubuyekeza — ikhokhiswa ekubuyekezweni ngakunye, futhi ngokuvamile iphesenti lomkhawulo
• Inkokhelo yokungasetshenziswa — ezibonelelweni zezohwebo ezinkulu, inkokhelo encane engxenyeni engasetshenzisiwe
• Izinkokhelo ze-ovadrafti engahleliwe — inzalo ephakeme, izinkokhelo zansuku zonke, noma zombili
• Izinkokhelo zento ebuyisiwe — lapho umbolekisi enqaba inkokhelo engadlula umkhawulo

Ngenxa yokuthi izinkokhelo zesibonelelo nezesivuselelo zikhokhiswa ngokuya ngomkhawulo hhayi ngokusetshenziswa, i-ovadrafti enkulu ngokweqile engavamile ukusetshenziswa isabiza imali. Ukulinganisa kahle umkhawulo kuyisinqumo sangempela, hhayi inketho yamahhala.

I-ovadrafti uma iqhathaniswa nezinye izikweletu zesikhathi esifushane

• I-ovadrafti - Isakhiwo: Ixhunywe ku-akhawunti yokuthengiselana

  • Inzalo ikhokhiswa ku: Ibhalansi esetshenzisiwe, ibalwa nsuku zonke
  • Ukubuyiswa kwemali: Asikho isheduli enqunyiwe; amadiphozithi e-akhawunti anciphisa ibhalansi
  • Isikhathi esijwayelekile: Siyaqhubeka, sibuyekezwa minyaka yonke
  • Kulungele kakhulu: Izikhala zemali ezimfushane, ezingalindelekile
  • Ukutholakala: Ibuyiselwa uma kufunwa ezindaweni eziningi zomthetho

• Imalimboleko yesikhathi esinqunyiwe - Isakhiwo: Inani eliyinhloko elinqunyiwe, isheduli enqunyiwe

  • Inzalo ikhokhiswa ku: Inani eliyinhloko lonke elingakakhokhwa
  • Ukubuyiswa kwemali: Izitolimende ezingashintshi ezijwayelekile
  • Isikhathi esijwayelekile: Izinyanga kuya eminyakeni
  • Kulungele kakhulu: Ukuthengwa kwempahla kanye nezimali ezaziwayo zoxhaso
  • Ukutholakala: Kuzibophezele ngokwesivumelwano

• Umugqa wekhredithi ojikelezayo - Isakhiwo: Insiza ejikelezayo ezimele

  • Inzalo ikhokhiswa ku: Ibhalansi edonsiwe
  • Ukubuyisela: Izinkokhelo ezincane zanyanga zonke noma imigomo ebekiwe yokudonswa kwemali
  • Isikhathi esijwayelekile: Isikhathi esiqhubekayo sokuzibophezela
  • Kulungele kakhulu: Izidingo ezinkulu noma eziqhubekayo zemali yokusebenza
  • Ukutholakala: Kuvame ukuzibophezela isikhathi okuvunyelwene ngaso

• Ikhadi lesikweletu - Isakhiwo: Insiza ejikelezayo, esekelwe ekhadini

  • Inzalo ikhokhiswa ku: Ibhalansi yesitatimende esele ngemva kwesikhathi somusa
  • Ukubuyisela: Inkokhelo encane yanyanga zonke
  • Isikhathi esijwayelekile: Okuqhubekayo
  • Kulungele kakhulu: Ukuthenga kwansuku zonke kanye nokuntanta okufushane kokuthengiselana
  • Ukutholakala: Ingadonswa ngumkhiphi

Indlela ababolekisi abanquma ngayo ubukhulu be-overdraft yebhizinisi

I-overdraft ihloselwe ukuxhasa ngezimali umjikelezo wokuguqula imali — igebe eliphakathi kokukhokhela abahlinzeki nokuqoqa kubathengi.

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

Umsabalalisi ophethe isitoko sezinsuku ezingama-45, oqoqa ezinsukwini ezingama-40 futhi ekhokhela abahlinzeki ezinsukwini ezingama-30 unomjikelezo wezinsuku ezingama-55. Ngezimali eziphumayo zokusebenza zonyaka ezingu-$1.2 million:

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

Leso sibalo sigxilisa umkhawulo. Ababolekisi baphinde basebenzise imigomo elula evamile — ngokuvamile iphesenti lemaili engenayo yanyanga zonke noma yonyaka — futhi balungisa ngenxa yokuhlukahluka kwezikhathi zonyaka, ukugxila kwamakhasimende kanye nezinga lebhuku lezikweletu ezilindelekile.

Izibonelelo zivame ukubuyekezwa minyaka yonke, futhi ukuvuselelwa kuncike ekuziphatheni kwe-akhawunti: ukuthi i-akhawunti iyashintshashintsha ibuyele ekubeni nekhredithi phakathi nenkathi, ukuthi umkhawulo weqiwe yini, nokuthi imali engenayo nge-akhawunti ihambisana nezinga lokuhweba elimenyezelwe.

Inkinga ye-overdraft engagudluki

I-overdraft yakhelwe ukuguquguquka. Uma ishintshashintsha phakathi kuka-zero nomkhawulo phakathi kwenyanga, yenza umsebenzi wayo.

I-overdraft engagudluki yileyo engakaze ibuyele ekubeni nekhredithi — ibhalansi ekhishwayo inezinga eliphansi elihlala njalo elingakaze licime. Lelo zinga akulona igebe lesikhathi; liwuxhaso lwesikhathi eside oluxhaswe ngesibonelelo esibizwa noma kunini. Kukhombisa okukodwa kokuthathu: ibhizinisi alinekhephithali eyanele, lixhase izimpahla ezingagudluki ngemali yokusebenza, noma lenza ilahleko futhi i-overdraft imunca izilahleko.

Ababolekisi bakuqaphela lokhu ngokukhethekile, ngoba kuguqula ukuchayeka kwesikhathi esifushane, okubizwa noma kunini kube isikweletu sesikhathi eside sangempela ngaphandle kokuhlolwa kwesikweletu sesikhathi eside. Ikhambi elijwayelekile wukuguqula ingxenye engagudluki ibe yimalimboleko ekhokhwa ngezitolimende ezinesheduli yokukhokha ecacile, kushiywe i-overdraft encane yokuguquguquka kwangempela.

Izingozi okufanele uziqaphele

• Ibuyiswa noma kunini. Ezindaweni eziningi zomthetho, i-overdraft ngokobuchwepheshe ibuyiswa noma kunini futhi umkhawulo ungancishiswa noma uhoxiswa, ngokuvamile ngesaziso esincane. Iwuhlobo olungenakuthenjelwa kakhulu lwemali ethembisiwe — futhi ababolekisi bavame ukunciphisa imikhawulo khona lapho izimo ziba zimbi.
• Izindleko zokusetshenziswa unomphela. amazinga e-overdraft ngokuvamile aphezulu kunamazinga emalimboleko yesikhathi eside. Ibhalansi engakaze icime iba ukuboleka kwesikhathi eside okubizayo.
• Ingozi yokubuyekezwa. Ukuvuselelwa kwaminyaka yonke akwenzeki ngokuzenzakalela. Unyaka omubi wokuhweba ungasho umkhawulo oncishisiwe ngesikhathi ibhizinisi liwudinga kakhulu.
• Izindleko ezingahleliwe. Ukweqa umkhawulo kubiza kakhulu ngokuphawulekayo kunokuboleka ngaphakathi kwawo.
• Ukufihla ukuncika. Ngenxa yokuthi alukho uhlelo lokukhokha olungahluleka, i-ovadrafti ingafihla ukwehla kokukhiqizwa kwemali isikhathi eside — ngokuvamile kuze kufinyelelwe umkhawulo.
• Isibambiso neziqinisekiso. Ama-ovadrafti ebhizinisi avame ukuvikelwa ngedebhentsha, isibopho phezu kwezikweletwayo, noma isiqinisekiso somuntu siqu kumnikazi. Isibonelelo sincane; indlela yokubuyiselwa ingase ingabi.