I-ROA iyimethrikhi eyisisekelo yokuhlola ukusebenza kahle kwezezimali kwenkampani. Ivumela abatshalizimali, abahlaziyi nabaphathi ukuthi baqonde kangcono ukuthi izimpahla zenkampani zisetshenziswa kanjani ukuze kukhiqizwe inzuzo futhi kwenziwe izinqumo zamasu ezisekelwe kulokhu kuhlola. Nokho, kubalulekile ukukhumbula ukuthi i-ROA kufanele isetshenziswe ngokuhambisana namanye amamethrikhi nezici ukuze uthole isithombe esiphelele sempilo yezezimali yenkampani. Kulesi sihloko sizobona ukuthi iyini i-ROA, ukuthi iyini, ibalwa kanjani, izinzuzo zayo kanye nemikhawulo, futhi ekugcineni sizobona isibonelo sendlela yokuyisebenzisa.
Iyini i-metric ye-ROA
I-ROA, noma i-Return on Assets, iyimethrikhi yezezimali ebalulekile esetshenziselwa ukuhlola ukuthi inkampani iphatha kahle kangakanani impahla yayo ukuze yenze inzuzo. I-ROA iyisilinganiso esibalulekile sabatshalizimali, abahlaziyi bezezimali nabaphathi njengoba inikeza ulwazi olubalulekile mayelana nenzuzo yenhlangano nokusebenza kahle kwayo.
Iyini i-ROA?
I-ROA iyimethrikhi evumela ababambiqhaza ukuthi bahlole ukuthi inkampani isebenzisa kahle kangakanani impahla yayo ukuze yenze inzuzo. Isetshenziselwa ikakhulukazi:
- Linganisa inzuzo: I-ROA inikeza umbono ocacile wokuthi ingakanani inzuzo inkampani engayenza isebenzisa isamba sempahla yayo. Inkampani ene-ROA ephezulu isebenza kahle kakhulu ekukhiqizeni inzuzo ngempahla yayo.
- Qhathanisa izinkampani: Ikuvumela ukuthi uqhathanise ukusebenza kwezinkampani ezahlukene embonini efanayo noma emikhakheni ehlukene. Lokhu kuyasiza kubatshalizimali abafuna ukuhlonza izinkampani ezisebenza kahle kakhulu.
- Linganisa abaphathi: Abaphathi bangasebenzisa i-ROA ukuze bahlole ukusebenza kahle kwemisebenzi yabo futhi benze izinqumo zamasu ukuthuthukisa ukusebenza kwenkampani.
Ifomula yokubala ye-ROA
I-ROA ibalwa kusetshenziswa ifomula elandelayo:
Ifomula yokubala ye-ROA. Umphumela uvezwa njengephesenti. Uma i-ROA iphezulu, kuba ngcono ukusebenza kwenkampani mayelana nokusetshenziswa kwempahla.
Izinzuzo kanye nemikhawulo yokusebenzisa i-ROA
Le metric yokuhlaziya okuyisisekelo inakho kokubili izinzuzo zayo kanye nemikhawulo njenganoma iyiphi imethrikhi yohlobo olufanayo. Ake sibuyekeze ukuthi yiziphi izinzuzo zayo kanye nemikhawulo okufanele icatshangelwe:
| Izinzuzo ze-ROA | Imikhawulo ye-ROA: |
| Inkomba yokusebenza kahle: I-ROA ihlinzeka ngesilinganiso esibalulekile sokuthi inkampani isebenzisa kahle kangakanani impahla yayo ukuze yenze inzuzo. | Ayibuki ubungozi: I-ROA ayibucabangeli ubungozi obuhlobene nokutshalwa kwezimali, okusho ukuthi izinkampani ezimbili ezine-ROA efanayo zingase zibhekane namazinga ahlukene obungozi. |
| Ukuqhathanisa nezimbangi: Ikuvumela ukuthi uqhathanise ukusebenza kwenkampani nezimbangi zayo eziqondile embonini efanayo. | Ukuhlukahluka embonini: I-ROA ingahluka kakhulu ngemboni, okwenza kube nzima ukuqhathanisa imikhakha yonkana. |
| Ithuluzi lokwenza izinqumo: Abaphathi bangasebenzisa i-ROA ukuze bahlole ukusebenza kwamanje futhi benze izinqumo zamasu ukuthuthukisa ukusebenza kahle kwenkampani. | Akwanele ngokwako: Ukuze uthole isithombe esiphelele sempilo yezezimali yenkampani, kubalulekile ukucabangela amanye amamethrikhi kanye ne-ROA. |
Isibonelo sokusebenzisa i-ROA
Manje ake sinikeze isibonelo ukuze siqonde ukuthi le metric eyisisekelo ingasetshenziswa kanjani. Ake sithi sinezinkampani ezintathu emkhakheni we-e-commerce:
- Inkampani A inenzuzo egcwele engu-€1,7B kanye nesamba sempahla ebiza u-€20,4B.
- Okulandelayo, inkampani B inenzuzo egcwele engu-€996M kanye nesamba sempahla ebiza u-€14,1B.
- Ngakolunye uhlangothi, inkampani C inenzuzo ephelele yama-€243M kanye nesamba sempahla ebiza u-€3,9B.
Ake sibale i-ROA yezinkampani ezintathu:
| Inkampani | Inzuzo yonke (€) | Isamba samafa (€) | ROA |
| Inkampani A | I-1,7B | I-20,4B | 8,3% |
| Inkampani B | 996M | I-14,1B | 7,1% |
| Inkampani C | 243M | I-3,9B | 6,2% |
I-euro ngayinye leyo nkampani A eyitshale ezimpahleni ikhiqize amasenti angu-8,3 enzuzo yonke. Inkampani A ibingcono ekuguquleni utshalomali lwayo lube inzuzo uma iqhathaniswa neNkampani B noma i-C. Omunye wemisebenzi ebaluleke kakhulu yabaphathi ukwenza izinqumo eziphusile lapho yabiwa izinsiza zayo, futhi kubonakala sengathi abaphathi benkampani A, esikhathini esicutshungulwayo, babe inekhono kakhulu kunalelo labaqhudelana nabo ababili. Kodwa-ke, ngokucabangela amanye amamethrikhi nezici, njengengozi nokukhula, abatshalizimali nabaphathi bangenza izinqumo ezinolwazi.