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    This collection is included inLens: Siyavula: Economic and Management Sciences (Gr. 7-9)
    By: Siyavula

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Finansiele state: ontleding en gebruik vir besluitneming

Module by: Siyavula Uploaders. E-mail the author

EKONOMIESE EN BESTUURSWETENSKAPPE

Graad 9

BESTUURS-, VERBRUIKERS- EN FINANSIËLE KENNIS EN VAARDIGHEDE

Module 24

FINANSIËLE STATE: ONTLEDING EN GEBRUIK VIR BESLUITNEMING

AKTIWITEIT 1:

Om finansiële state te ontleed

[LU 3.5]

Die finansiële state word gebruik as maatstawwe om die finansiële toestand en die finansiële resultate van ’n onderneming te bepaal.

Finansiële syfers, soos vervat in die finansiële state, sê vir buitestaanders gewoonlik nie veel nie. Om dit nuttig te gebruik moet dit vergelyk word met die resultate van vorige jare of met die resultate van ander ondernemings wat dieselfde bedryf beoefen.

Verder is dit gerig op die bepaling van verhoudings en tendense.

Die volgende verhoudings kan gebruik word by besluitneming:

1. Likiditeit:

Dit is die vermoë van die onderneming om sy verpligtinge te kan nakom en word uitgedruk as die verhouding bedryfsbates teenoor bedryfslaste.

Bedryfsbates : Bedryfslaste

40 000 : 16 000

2,5 : 1

Dit dui ’n goeie likiditeit aan aangesien die norm 2:1 is.

2. Rentabiliteit:

Dit dui die winsgewendheid van die onderneming se fondse wat in hom belê is aan en word soos volg bereken.

NettoWinsKapitaalNettoWinsKapitaal size 12{ { { size 11{"NettoWins"}} over { size 11{"Kapitaal"}} } } {} × 10011001 size 12{ { {"100"} over {1} } } {}2000020000020000200000 size 12{ { { size 11{"20"`"000"}} over { size 11{"200"`"000"}} } } {} × 10011001 size 12{ { {"100"} over {1} } } {}= 10%

Indien die persentasie beduidend hoër is as die huidige bankkoers van ±15% is die rentabiliteit goed.

3. Solvabiliteit:

Dit dui die mate aan waarin die onderneming se totale bates sy totale laste oorskry. Dit word as volg bereken.

Totale Bates : Totale Laste

50 000 : 20 000

2,5 : 1

Die solvabiliteit is goed aangesien die norm waaraan dit gemeet word gelyk is aan 2:1.

OPDRAG:

  • Maak gebruik van die inligting wat hieronder gegee word om die volgende te bepaal :

(a) Rentabiliteit

(b) Solvabiliteit

(c) Likiditeit

Lewer kommentaar op elkeen se antwoord en gee redes waarom dit goed of swak is.

  • Die Netto Wins van die onderneming is R35 000
  • Die kapitaal is R100 000
  • Vaste Bates is R90 000
  • Bedryfsbates is R30 000
  • Bedryfslaste is R10 000

Assessering

Tabel 1
Leeruitkomstes(LUs)
 
LU 3
Bestuurs-, Verbruiker- en Finansiële Kennis en VaardighedeDie leerder is in staat om kennis en die vermoë te toon om verskeie bestuurs-, verbruikers- en finansiële vaardighede toe te pas.
Assesseringstandaarde(ASe)
 
Ons weet dit as die leerder:
3.1 ‘n basiese inkomstestaat en balansstaat vir ‘n diensverskaffings- en kleinhandelbesigheid opstel;
3.2 verskillende sakeondernemings se strategieë en optrede ondersoek ten opsigte van openbare betrekkinge, sosiale verantwoordelikheid en omgewingsverantwoordelikheid;
3.3 kontant- en krediettransaksies in die boeke van diens- en kleinhandelondernemings doen;
3.4 toetsbordvaardighede en funksietoetse gebruik om sakedokumente te ontwikkel, te bewaar, te herwin en te redigeer;
3.5 finansiële state ontleed vir besluitneming op ‘n basiese vlak;
3.6 tussen verskeie vorms van kredietaankope en metodes van betaling kan onderskei.

Memorandum

AKTIWITEIT 1

(a) Rentabiliteit :

NWKapitaalNWKapitaal size 12{ { { ital "NW"} over { ital "Kapitaal"} } } {} × 10011001 size 12{ { {"100"} over {1} } } {}

3500010000035000100000 size 12{ { {"35000"} over {"100000"} } } {} × 10011001 size 12{ { {"100"} over {1} } } {}

= 35%

Baie goeie rentabiliteit gemeet aan ‘n bankkoers van 15%.

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