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Fіnansovy camp pіdpriєmstva that yogo zmіtsnennya Roads Ahead

3.2. Analіz Vlasnyi that zaluchenih fіnansovih resursіv pіdpriєmstva

W metoyu Venue of analіzu Vlasnyi that zaluchenih koshtіv vikoristovuyut porіvnyannya factuality danih koefіtsієntіv s normative.

Spochatku obrahuєmo that porіvnyaєmo value Vlasnyi werewolf zasobіv (funktsіonuyuchy kapіtal). Yogo obchislyuyut; vlasnі zasobi plus dovgostrokovі zobov'yazannya mіnus pose oborotnі Costa. On pіdpriєmstvі conducted by Money Does analіz vіdbulosya rіzke znizhennya sumi yogo kapіtalu 460 tis. UAH. Reduced pokaznika lead before scho pіdpriєmstvu neobhіdno vdavatis to zaluchennya koshtіv.

To characterize Chastain Vlasnyi werewolf zasobіv scho znahodyatsya in formі penny koshtіv i scho toil absolutely lіkvіdnіst obrahovuєtsya manevrenіst funktsіonuyuchogo kapіtalu - groshovі Costa podіlenі by the amount of circulating Vlasnyi zasobіv. Danian pokaznik blame lie in furrows od O to 1 (konkretnіshe viznachaєtsya by pіdpriєmstvom). In Nashomu vipadku vіn znahoditsya in optimally furrows i Got tendentsіyu to zbіlshennya

- Tse yak mozhna roztsіnyuvati Positive yavische.

Vіdhilyaєtsya od norm (= 1), the proportion of circulating Vlasnyi koshtіv in pokrittі zapasіv (vіdnoshennya Vlasnyi werewolf koshtіv up costs zapasіv i) in two Razi. Pіdpriєmstvo zanadto pokrivaє reserves i Vlasnyi costs Costa

- TAKE spіvvіdnoshennya Je neratsіonalnim.

Rozrahunok koefіtsієntu kontsentratsії Vlasnyi kapіtalu (koefіtsієnt avtonomії, Nezalezhnosti, vlasnostі) nadaє characteristic dolі vlasnikіv pіdpriєmstva in zagalnіy sumі zasobіv, scho in yogo avansovanі dіyalnіst. Koefіtsієnt rozrahovuєtsya vіdnoshennyam Vlasnyi kapіtalu to the balance sheet. Chim bіlshe yogo values, team pіdpriєmstvo bіlsh stіyke, stabіlne, Square od zovnіshnіh kreditіv, tobto denote bіlsha scrip Vlasnyi kapіtalu, team Legshei pіdpriєmstvu in rinkovih minds. In 2000 rotsі koefіtsієnt skladav 0.649 - tse oznachaє scho Vlasnyi kapіtal skladaє 64% vsogo kapіtalu pіdpriєmstva scho vihodit for optimalnі mezhі (0.5 - 0.6) in 2001 rotsі pokaznik znizivsya 8.2% i yakraz popadaє in Mezhuyev optimalnostі.

Zvorotnіm to poperednogo pokaznika Je koefіtsієnt fіnansovoї zalezhnostі. The optimal value of 0.75 Je - 1. Nashomu vipadku vіn perevischuє optimalnіst i for perіod analіzu slit th pіdvischivsya 0,025, tobto zrosla zalezhnіst pіdpriєmstva od zaluchenih resursіv.

Dali proanalіzuєmo yak Chastina Vlasnyi kapіtalu vikoristovuєtsya for fіnansuvannya potochnoї dіyalnostі, tobto contribution to oborotnі zasobi and yak kapіtalіzovana. For tsogo rozrahuєmo koefіtsієnt manevrenostі Vlasnyi kapіtalu, yak vіdnoshennya Vlasnyi werewolf zasobіv to Vlasnyi kapіtalu. W obrahovanih danih seen scho pokaznik zmenshivsya s 0.44 to 0.316 - tse svіdchit about the negative fіnansovy camp pіdpriєmstva i yogo pogіrshannya.

Stіykіst pіdpriєmstva harakterizuє takozh koefіtsієnt kontsentratsії zaluchenogo kapіtalu (vіdnoshennya zaluchenogo kapіtalu to zagalnoї sumi balance sheet). Meaning koefіtsієnta steel bіlshimi in porіvnyannі s 2000 rock at 0,082, to scho zrosla chastka zaluchenih zasobіv in maynі pіdpriєmstva, that їh vikoristannya. So, yak on pіdpriєmstvі not іsnuє dovgostrokovo zaluchenih koshtіv the vіn spіvpadaє s koefіtsієntom zaluchenih koshtіv.

Koefіtsієnt dovgostrokovogo zaluchennya zapozichenih koshtіv daє naybіlsh zagalnu otsіnku fіnansovoї stіykostі pіdpriєmstva. Vid pokazuє vіdnoshennya dovgostrokovih zobov'yazan to Vlasnyi kapіtalu. Dinamіka growth pokaznika svіdchit about posilennya zalezhnostі pіdpriєmstva od zovnіshnіh іnvestorіv i kreditorіv, tobto about deyake znizhennya fіnansovoї stіykostі. However pokaznik zalishaєtsya in furrows (less then 1) if pіdpriєmstvo Got good fіnansovu stіykіst.

Koefіtsієnt zaluchenih-koshtіv - vіdnoshennya zaluchenih koshtіv to the balance sheet. Pokazuє, scho in 2000 rotsі share zaluchenih koshtіv in zagalnіy sumі zasobіv pіdpriєmstva becomes 35.1%, and in 2001 rotsі zbіlshilas to 433%.

Pete Wagga zaluchenih zasobіv in-line assets (vіdnoshennya zagalnoї sumi zobov'yazan to precisely aktivіv) pіdvischilas 15.7% i sklala 0.708 (70.8%).

According koefіtsієntu zabezpechennya zapasіv i seen costs, scho on pіdpriєmstvі vіdbuvayutsya velikі costs i Yomou Koncha not vistachaє nayavnih zapasіv. Factuality pokaznik, rozrahovany Shlyakhov rіznitsі Vlasnyi i basically zasobіv podіlena on stocks i Costs that dorіvnyuє 2.18 2.12, and Rivne yogo optimal value of 0.1.

Koefіtsієnt zabezpechenostі dovgostrokovih іnvestitsіy (vіdnoshennya mainly zasobіv i vkladen to sumi Vlasnyi zasobіv i dovgostrokovih zobov'yazan) pokazuє, scho in 2000 rotsі іnvestitsіyny kapіtal (in danogo pіdpriєmstva deprivation Vlasnyi without dovgostrokovih zobov'yazan) by 56% in іmmobіlіzovany osnovnі zasobi. In 2001 rotsі pokaznik zrіs at 0.124.

Osnovnі zasobi in 2000 p. stovіdsotkovo іmmobіlіzovanі potochnі in assets, and in 2001, p. pokaznik znizivsya to 92.5%. Takі digits daє koefіtsієnt іmmobіlіzatsії vіdnoshennya sumi-Main zasobіv i vkladen to precisely aktivіv.

Analіz Vlasnyi that zaluchenih resursіv pіdpriєmstva showing scho in tsіlomu їh structure in normal spіvvіdnoshennі, Hoca pіdpriєmstvu descho not vistachaє dovgostrokovih resursіv. Chіtko proslіdkuєtsya tendentsіya to znizhennya Vlasnyi koshtіv that zbіlshennya zaluchenih. Takі zmіni vіdbuvayutsya yak in absolute virazhennі, so i in vіdnosnomu. Tse Mauger prizvesti to znizhennya lіkvіdnostі, pіdvischennya fіnansovoї zalezhnostі od zovnіshnіh kreditorіv, porushuєtsya fіnansovoї stіykostі.