home Finance Coursework Фінансовий стан підприємства та шляхи його зміцнення

Фінансовий стан підприємства та шляхи його зміцнення

3.4. Analyz platospromoznoti ta lendingprodomozhnosti pіdpriєmstva

Dosyagnennya fіnansovoї rіvnovagi pіdpriєmstva Je Main tasks whether yakoї organіzatsії, ale at tsomu not Mensch vazhlivim Je optimіzatsіya ob'єmu, structure, dinamіki werewolf aktivіv i polіtiki їh fіnansuvannya s point Zora naykraschogo uzgodzhennya dvoh konflіktnih kriterіїv - visokoї dohіdnostі i dostatnostі lіkvіdnostі.

Until today, the hour is sufficient for the glyboco rozrobleni methods of managing the various elements of the turnaround capita. Zokrema, the company rozvinenih kraїn widely vikoristovuyut potuzhnі analitichnі i іnstrumentalnі zasobi for management of stocks, debitorskoyu zaborgovanistyu, groshnymi koshty, korotkostrokovymi fіnansovimi izbodennyami і komfortorskoyu zaborgovіnistyu.

With the traditional, traditional, and in the development of theoretical foundations, and in a practical aspect, the control of the elements of the turnaround cap is visually resplendent, within the framework of the specifications for the formation of capitals. Shcho stosuєtsya operatsіynogo cycle in tsіlomu, methods upravlіnnya him, yak usually obmezhuyutsya zagalnimi rekomendatsіyami skorochuyuchi trivalіst operatsіynogo i cycle within іsnuyuchih obmezhen, zbіlshuvati lag kreditorskoї zaborgovanostі s tim, dwellers perіod obіgu penny koshtіv CCB mіnіmalnim.

Rozrobka іdeї rozglyadu operatsіynogo cycle yak tsіlіsnogo dinamіchnogo processes scho rozvivaєtsya on Pevnyi laws i yaky Got foldable lags structure dozvolyaє zrobiti visnovok about those scho Universalna rekomendatsіya mіnіmіzatsії trumpery lag not zavzhdi Je efektivnosti, i scho neobhіdna rozrobka bіlsh glibokih metodіv upravlіnnya operatsіynim cycle on Basics yogo optimizatcii z zagalnih pozitsі yuzgozhennya kriterіїv lіkvіdnostі і profitableness.

The optimization of the operational cycle is preceded by vrachuvaniya advancing aspects:

1. lagovoy structurization of the cycle, tobet with the use of reserve lag, lag of the encumbrance of the debtor's debts, lag of creditor's zaborgovanosti, yak in sukupnostі viznachayut period turnover of grotesque koshtiv;

2. The structural structure of the cycle і їїї дімініки, тобто співвідношення між forms of turnaround and інтенсивні process їх transformіії one-on-one;

3. characteristics of profitability of the operational cycle, yogo lіkvіdnostі і взаємозв'язку між них.

Vrahuvannya tsikh vzajmozv'yakіv neobhіdnі for the diagnostics of the anchorі management іn thе rіshen, yakі can not be adequately located within the framework of the sight of the backed up element of the turnaround capita. The company is equipped with the timetable, the management of the plant, the rocks of the rizno-directional process, the coloring of some characteristics, and one hour of harvesting, and adequately assessing the point of the optical system in the system.

One of the most important tasks is the problem of optimizing managerial deportation, ie the identification of optimal minds for the purpose of a commodity loan.

The practice of managing the functions in Ukraine is shown, but, as a rule, the credit term, the loan is not given to the clients, not determined by the maxi- mizing of the functions. Багато підприємств копіює досвід прийняття рішення з минулого, if the fatal condition is completely outdrained in the suasion, abo dosvіd інших підприємств галузі. With this approach, the specifics of the property management, the situation on the commodity and financial markets, is not practical to take in rozraunok. Tse, in the number of other reasons, the Veda to the uneconomic deformation of the operational cycle and the poghirshanya of the fictitious financial camp.

Naybilsh rozpusyudzhenoyu practice vstanovlenya credit periodu

In the companies rozvinenih kraine є nadannya credit minds, yak include the maximum term to pay the loan, the discount rate, the discount period, for the duration of the loan, the discount for the discount is discounted.

Credit policy of і, zokrema, termіni nadannya credit zdіysnjut meaningful vplyv on mozhlіist pіdtrimannya normal to the balance mіzh by streaming assets і джелами їх фінансування. Збільшення крединих термінів може позилювавати зростання платоспроможного попиту поживачів на товарина даного підприємства і створювати визначений Potential for the growth of goods. However, the realiza- tion of this potential is possible if there are material resources available to it, such as inventories, labor resources, unimpeded trade and warehouse areas, and financial hardships.

Yakshto process priinyattya rіshennya po pom'yakshennu kreditnoї polichiki not є oborunovanim, mozhe viniknuti situatsiia overtradinga (overtrading), if for the call of a successful picture of the economical growth of the device to be delivered safely rozpiznati neminushu fіnansovu catastrophe. Shvidkiy rist merchandise, nebebezpechenii vydatnim rivnem vlasnih fіnansovikh resursiv nik ravnoschestvuyu structure of the operational cycle, you can call up to the crisis, but it is quickened to grow, in the end of the crisis, to bankruptcy. In the situation, overtraining is vyayavayutsya utyagnenimi all the groups of rinkovyh agentov, sho poyazyany dzimim pіdpriemstvom - postpartners, lending banks, акціонери. In zvjazyku zim, neobhidno seriozno obobruntovuati parametr of credit ugod iz doslidzhuvati to transition of pidpriemstva to novyi creditno polichiki on the basic principles of the function of pidpriemstva yak process, including three stadii. Persha stadіya - dіyalnіst pіdpriєmstva in the minds staroї kreditnoї polіtiki - tse deyake stіyke encampment, scho harakterizuєtsya viznachenim ob'єmom tovaroobіgu dinamіkoyu zapasіv, debіtorskoї zaborgovanostі, penny koshtіv, kreditorskoї zaborgovanostі i etc. Another stadіya - perehіdny processes od staroї kreditnoї polіtiki to novoї - tse naybіlsh foldable stadіya in fіnansovomu vіdnoshennі, if new polіtika slit not given neobhіdnogo growth Vlasnyi fіnansovih resursіv i naybіlsha nebezpeka viniknennya Creasy lіkvіdnostі. Тretя стадія - новий стійкий стан діяльності підприємства в умовах зміни кредитної політики. Tsei stan characterize zbіsheniem рівнем товарообігу, прибутку, оборотних активів, consumers in фінансових resources. Yakschoo vin dokyagnuty for rahunok perehidnogo protsuu, scho moe characteristics of dynamical rivnivagi, pidpriyatstvo zbіlshu sviy fіnnansovyi potentііal i zaymaye efektivnu positsіyu k scale "pributok - risik."

Analіzuyuchi pokazniki fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva, zgіdno s vische tales neobhіdno vіdmіtiti scho dosyagnennya fіnansovoї rіvnovagi pіdpriєmstva MP "Gіpek" E optimіzatsіya about "єmu, structure, dinamіki werewolf aktivіv i polіtiki їh fіnansuvannya s point Zora uzgodzhennya dvoh konflіktnih krіterієv - visokoї dohіdnostі І richestnost lіkvіdnі. About, sho svіdchat takі pokazniki yak:

1. Pitoma of the vaga of the trapped capitulum (koefitsynіt fіnansovoy zalezhnostі), наприклад у 2000р. Він becoming 35%, if already in 2001r. Він зріс to 43.3%;
2. Pitoma of the vaginal capitallu in the zagalnі balance (koefіtsієnt fіnansovoy autonomy), наприклад: 2000р.- 65%, 2001р.- 56,7%.

Підсумовуючи, необхідно зазначити те, що practice of managing the functions in Ukraine is shown, that is, the rule, the credit term, the nadaayutsya klієntam, not oboruntovanny z positsії maksimizatsii tsil'ovoi funktsii. Багато підприємств копіює досвід прийняття рішення з минулого, if the fatal condition is completely outdrained in the suasion, abo dosvіd інших підприємств галузі.