Wskaźnik szybkiej płynności

Wskaźnik szybkiej płynności = (aktywa bieżące – zapasy – rozliczenia międzyokresowe) / zobowiązania krótkoterminowe.

(QR ang. Quick Ratio) W bardzo precyzyjny sposób odzwierciedla zmiany płynności, gdyż w przeciwieństwie do wskaźnika płynności bieżącej, wyłącza z aktywów obrotowych najmniej płynne aktywa jakimi są zapasy oraz rozliczenia międzyokresowe. Uwzględnia się jedynie inwestycje krótkoterminowe oraz należności krótkoterminowe czyli te aktywa, które można w szybkim terminie spieniężyć .Umożliwia ocenę zdolności do terminowego regulowania bieżących zobowiązań. Optymalna wartość wskaźnika powinna kształtować się w przedziale 1,0 – 1,2. Wartość wskaźnika niższa niż 0,9 informuje o zagrożeniu zdolności do terminowego regulowania bieżących zobowiązań a zbyt wysokie wartości na nieefektywne zarządzanie środkami pieniężnymi.

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