home Investments books The insurance that іnvestitsіyny management - VG Fedorenko

The insurance that іnvestitsіyny management - VG Fedorenko

9. Problems ROZDІL FІNANSOVІ UPRAVLІNNYA werewolf Costa 0ORGANІZATSІY

Oborotnі Costa, krugoobіg koshtіv werewolf, werewolves klasifіkatsіya koshtіv norm of circulating koshtіv; virobnichі stocks Flow stock insurance stocks, transport stock, tehnologіchny stock; nenormovanі oborotnі Costa, Costa vlasnі oborotnі, Prybutok; stіykі pasiv, pozikovі zasobi, kreditorska zaborgovanіst; oborotnіst werewolf koshtіv, koefіtsієnt oborotnostі, koefіtsієnt zavantazhennya, zagalna oborotnіst, private oborotnіst

9.1. PRINCIPLES ORGANІZATSІЇ werewolf KOSHTІV

Cutaneous organіzatsіya scho zdіysnyuє gospodarsku dіyalnіst, guilty mother oborotnі Costa (werewolves kapіtal), scho zabezpechuyut bezperebіyny processes virobnitstva i realіzatsії produktsії. Oborotnі Costa sub'єktіv gospodaryuvannya beruchi fate in krugoobіgu zasobіv rinkovoї Economy, stanovlyat organіchno єdiny complex. Oborotnі Costa - Costa tse, avansovanі in oborotnі virobnichі i Fondi Fondi obertannya. Ponyattya werewolf koshtіv viznachaєtsya їh ekonomіchnoyu sutnіstyu, neobhіdnіstyu zabezpechennya vіdtvoryuvalnogo processes, scho yak vklyuchaє virobnitstva processes, so i obіgu processes.

Oborotnі Costa organіzatsії, beruchi fate in protsesі virobnitstva i realіzatsії produktsії, roblyat bezupinny krugoobіg. When tsomu stink rolling Zi spherical obіgu in scope virobnitstva i back priymayuchi poslіdovno form fondіv obertannya th werewolf virobnichih fondіv. So rank, prohodyachi poslіdovno three Fazi, oborotnі Costa zmіnyuyut its natural-rechovinnu form.

In pershіy fazі (T-T) oborotnі Costa, scho toil spochatku form of pennies, peretvoryuyutsya in virobnichі stocks tobto rolling Zi spherical obertannya virobnitstva in scope. In drugіy fazі (T ... ... In T1) oborotnі Costa bezposeredno take fate in protsesі virobnitstva i carols FORMS UNFINISHED virobnitstva, napіvfabrikatіv i Ready virobіv. The third phase krugoobіgu werewolf koshtіv (T1-D1) vіdbuvaєtsya znovu in sferі obertannya. In rezultatі realіzatsії gotovoї produktsії oborotnі Costa perebirayut znovu form of pennies.

Rіznitsya mіzh penny vitorgom scho nadіyshov, i on the cob vitrachenimi Costa (D1-D) viznachaє rozmіr penny nagromadzhen of companies. So rank, roblyachi Povny krugoobіg (M-C ... ... In T1-D1), oborotnі Costa funktsіonuyut on vsіh stadіyah parallel in chasі scho zabezpechuє bezperervnіst processes virobnitstva i obertannya. Krugoobіg werewolf koshtіv yavlyaє him organіchnu Yednist troh yogo phases.

On vіdmіnu od Main zasobіv, neodnorazovo scho take fate in protsesі virobnitstva, oborotnі Costa funktsіonuyut tіlki in one virobnichomu tsiklі i tsіlkovito transferring their vartіst on znovu vigotovleny product.

Klasifіkatsіya koshtіv werewolf. Oborotnі Costa organіzatsії for Jerel їh formuvannya podіlyayutsya on: i vlasnі pozikovі (prityagnutі). Vlasnі zasobi organіzatsіy s rozvitkom pіdpriєmnitskoї dіyalnostі th aktsіonuvannya vіdіgrayut viznachalnu role to scho zabezpechuyut fіnansovu stіykіst i promptly samostіynіst sub'єkta gospodaryuvannya. Vlasnі oborotnі Costa privatizovanih perebuvayut of companies in їh tsіlkovitomu rozporyadzhennі. Pіdpriєmstva toil right їh prodavatsya, send both іnshim sub'єktam gospodaryuvannya, gromadyanam, zdavati in Orenda toscho.

Pozikovі zasobi, zaluchenі bunt rank in viglyadі bankіvskih kreditіv, pokrivayut dodatkovu needful organіzatsії in Costa. When tsomu bunt kriterієm minds kredituvannya Bank will serve nadіynіst fіnansovogo organіzatsії th otsіnka її fіnansovoї stіykostі.

Rozmіschennya werewolf koshtіv in vіdtvoryuvalnomu protsesі podіlyaє їh on oborotnі virobnichі i Fondi Fondi obertannya. Oborotnі virobnichі Fondi funktsіonuyut in protsesі virobnitstva and the Fund obertannya - at protsesі obіgu, tobto realіzatsії gotovoї produktsії i pridbannya inventory materіalnih tsіnnostey. Optimally spіvvіdnoshennya Tsikh fondіv deposits od naybіlshoї chastki werewolf virobnichih fondіv scho take fate in stvorennі vartostі. Obsyag fondіv obertannya guilty Buti dostatnіm, i do not bіlshim for one scho potrіben for zabezpechennya chіtkogo i ritmіchnogo obіgu processes.

Vihodyachi s printsipіv organіzatsії i regulyuvannya oborotnі Costa podіlyayutsya on: i normovanі nenormovanі. Normovanі oborotnі Costa koresponduyutsya s Vlasnyi werewolf Costa, scho to give mozhlivіst rozrahuvati ekonomіchno obґruntovanі s standards vіdpovіdnih vidіv koshtіv werewolf. Nenormovanі oborotnі Costa Je Elements fondіv obertannya. Upravlіnnya tsієyu GROUP werewolf koshtіv spryamovane on zapobіgannya neobґruntovanogo їh zbіlshennya scho serve vazhlivim factor priskorennya oborotnostі werewolf koshtіv in sferі obertannya.

Upravlіnnya werewolf Costa tіsno pov'yazane s їh warehouse i rozmіschennyam. In rіznih sub'єktіv gospodaryuvannya warehouse structure of current i koshtіv neodnakovі, to scho stale od FORMS vlasnostі, spetsifіki organіzatsії virobnichogo processes, vzaєmin s postachalnikami i pokuptsyami, structure vitrat on virobnitstvo, fіnansovogo become th іnshih faktorіv. Stan i warehouse structure virobnichih zapasіv, unfinished virobnitstva i gotovoї produktsії Je vazhlivim іndikatorom komertsіynoї dіyalnostі pіdpriєmstva. Viznachennya structuring i viyavlennya tendentsіy zmіni elementіv werewolf koshtіv give mozhlivіst prognozuvati parametric rozvitku pіdpriєmnitstva.

Nayvazhlivіshim Elements upravlіnnya werewolf Costa Je NAUKOVO obґruntovane їh normuvannya. For Relief normuvannya werewolf koshtіv viznachaєtsya zagalna require sub'єktіv gospodaryuvannya in Costa Vlasnyi werewolf. Proper obchislennya tsієї require Got bike ekonomіchne value to scho vstanovlyuєtsya postіyno neobhіdna mіnіmalna scrip koshtіv scho zabezpechuє stіyky fіnansovy pіdpriєmstva camp.

Osnovnі fun- normuvannya werewolf koshtіv korektuyutsya fallow minds gospodaryuvannya od for Change, rozvitku aktsіonuvannya and, otzhe, samofіnansuvannya i samooplatnostі. Normuvannya werewolf koshtіv zdіysnyuєtsya in kozhnіy organіzatsії vіdpovіdno to koshtorisіv vitrat on virobnitstvo i nevirobnichі require BIZNES plan, scho vіdbivaє OAO All third-party komertsіynoї dіyalnostі. Tim himself zabezpechuєtsya vzaєmozv'yazok virobnichih i fіnansovih pokaznikіv, obov'yazkovih for uspіshnoї pіdpriєmnitskoї dіyalnostі.

In protsesі normuvannya werewolf koshtіv rozroblyayutsya i normalized standards. The norm of circulating koshtіv - tse vіdnosna value scho vіdpovіdaє mіnіmalnomu, ekonomіchno obґruntovanomu obsyagu zapasіv inventory materіalnih tsіnnostey. Normie werewolf koshtіv stale od norms vitrati materіalіv in virobnitstvі, norms znosostіykostі spare Chastain that іnstrumentіv, trivalostі virobnichogo cycle minds postachannya i zbutu, hour Dodanim deyakim materіalam Pevnyi vlastivostey, neobhіdnih for virobnichogo spozhivannya, she slit od low іnshih faktorіv.

Normie werewolf koshtіv for vіdnosno nezmіnnih ekonomіchnih minds - dovgostrokovoї dії. Їh require refinement obumovlena іstotnimi zmіnami tehnologії th organіzatsії virobnitstva, nomenclature virobіv, zmіstu BIZNES-plan zmіnoyu tsіn, tarifіv i іnshih pokaznikіv.

The ratio of circulating koshtіv - tse neobhіdna mіnіmalna scrip koshtіv scho zabezpechuє pіdpriєmnitsku dіyalnіst pіdpriєmstva. Standards for working koshtіv viznachayutsya s urahuvannyam require in Costa, yak for osnovnoї dіyalnostі, so i for kapіtalnogo repair (zdіysnyuvanogo Vlasnyi forces) zhitlovo and communal Gospodarstwa, pіdsobnih that іnshih Gospodarstwa scho not vіdnosyatsya on samostіyny balance.

Yakscho normalization of circulating koshtіv shaping can Buti vstanovlenі on vіdnosno trivaly perіod, the standards on rozrahovuyutsya Leather specific perіod (Year, Quarter). Standards for working koshtіv viznachayutsya yak dobutok sumi odnodennoї vitrati chi i Key infrastructure standards on vіdpovіdnih koshtіv kinds of werewolves.

Odnodenna vitrata chi Key infrastructure on pіdpriєmstvah s rіvnomіrno narostayuchim uprodovzh rock obsyagom virobnitstva obchislyuєtsya for danimi koshtorisu vitrat IV quarter. the following rock. Zumovlyuєtsya Tse note scho obchisleny standard werewolf koshtіv dіє on kіnets planovanogo perіodu (rock, quarter) i blame zabezpechiti require virobnitstva cob on the following perіodu. Lachey in the minds seasonal nature virobnitstva odnodenna vitrata obchislyuєtsya for koshtorisom vitrat quarter s mіnіmalnim obsyagom virobnitstva, pozayak ponadmіnіmalnі require pokrivayutsya for rakhunok pozikovih koshtіv.

Normuvannya werewolf koshtіv Obey zabezpechiti optimal value vsіh warehouses elementіv normovanih koshtіv werewolf.