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Economic analysis - Bolyukh M.A., Burchevsky V.Z.

8.3. Analysis warehouse Mayna and Dzherel yogo assimilation

The stability of the financial base of the enterprise is to lay down the correctness and the additional contribution of the financial resources of the asset, for this, you need to re-enter the warehouse, the structure of the lane and the price of the approval, as well as the reason for this. Respect is especially special for the whole reason, to negatively pour into the financial mill of the company.

The main direct analysis. For the given balance (f.1), the wartiness of the loyal lane of the company (the money to the asset balance - the currency of the balance) and the sum of dzherel assurance (the money to the balance) of the whole lane for the song is announced.

Dalі viznachatsya vidkhilennya for the skin view of the lane and Dzherel yogo assimilation of the portions of tribute to Kіnets і on the cob of a great period. For vivcheniya structural zmіn it is necessary to thoroughly identify the skin type mine in the foreign currency balance and vivchity reasons for the structure of the mine and jerel yogo approval.

A detailed analysis of the power supply can be established, such as my ability to spiral on the water and the power, and on the other hand, it is effective to keep the water on the skin. Otzhe, manager matime zmogu virishiti, how much do you need ер dzherela sobri і schcho zrobiti in maybutnyomu for the protection of pennies nadhodzhen. You will be able to analyze this as well as the visualization of the strategic strategy for the company in winter, so that you can have the opportunity to live in for the right situation.

Model i etapi analizu can be but, conceal, such.

I etap. Zagalna otsіnka will become myna і yogo okremikh chastin (tab. 8.2).

Table 8.2

ZAGALNA ASSESSMENT TO THE STREET OF MINES

Indicator

On the cob of a sound period

At the end of the period

Zmіna

A

1

2

3

1. The lane (currency balance)

4672

7882

3210

1.1. DOS hassle and non-negotiable activity

2130

5093

2963

% to lane

45.59%

64.62%

19.03%

1.2. Reverse assets (werewolf capital)

2492

2719

227

% to working capital

53.34

34.50

- 18.84

1.2.1. Stock up

1730

1998

248

% to working capital

69,4

73.1

3,7

1.2.2. Debitors bargaining

362

355

- 27

% to working capital

14.52

12.32

- 2.2

1.2.3. Koshti and õh Equivalenti:

at national currencies

70

201

131

in foreign currencies

120

5

- 115

% to working capital

at national currencies

2.81

7.40

4,58

in foreign currencies

4.82

0.18

- 4.63

Streaming financial investments

fifty

20

- thirty

Bills of exchange

150

170

20

% to working capital

streamline investment

2.0

0.8

- 1.2

promissory notes

6.0

6.82

+ 0.82

1.3. Vitrati Maybutnіh perіodіv

fifty

70

20

% to lane

1,07

0.89

- 0.18

In the following analytical table 8.2 it is possible to run the gadgets, but on Kinets Rock, the lane in the orderly business has become 7882 thousand. UAH, for the monthly period of May of May was 3210 thousand. UAH for rachunka zbіlshennya main and reverse koshtіv. At the foreign wartosta lane, as a result of interruption in the orderly business, 64.62% became the main part of the non-negotiable assets, as a result of 2963 thousand. UAH, і in the foreign wartosta lane ıhnya pitoma vaga grew by 19.03%.

Turnover assets increased by 227 thousand. UAH, ale in the foreign wartosta Mayna хhnya pitoma vaga decreased by 18.84%, and the material activity on the last week’s period decreased by 258 thousand. UAH, while the price of wagons in the foreign wartosts of working capital decreased by 3.7%, the portion of debit bargaining decreased by 2.2%, which positively added to the financial mill of consumer goods.

Coshti (pennies) and national equivalents in national currencies increased by 131 thousand. UAH, ale in foreign currencies significantly changed.

Dalі vivchayut spіvvіdnoshennya dynamics of wereworthy and non-negotiable assets, as well as indicators of mobility of all mine and reverse assets:

a) most were reversed, and non-negotiable assets were reduced, which means that on the other hand, there is a tendency to accelerate the turnaround of all my business. The result can be more complete parts of short and short-term inserts (most often for these articles);

b) for the characterization lane rozrahovuєtsya koefіtsієnt mobіlnostі Lane: vіdnoshennya vartostі Revolving aktivіv to vartostі vsogo lane;

c) a certain number of mobile assets of the reverse assets is paid out as the most important part of the mobile assets (cash and financial contribution) to the number of assets of the reverse assets. Zbіlshennya koefіtsієntіv mobilnostі all the lane and reverse assets pіdtverdzhuє tendency accelerated revolutions of the main interests of business.

Mean, mean low mobility of reverse assets do not expect є negative. For high cost-effectiveness products, we recommend that you directly buy more products.

II stage. The analysis of virobenich potential.

Vidomo, a scho financial institution of pribidnimstva with a significant world to think about this virological dyalnistyu. In addition, the analysis of financial support of enterprises (especially on Maybuty period), it is necessary to evaluate the potential potential.

Before virobnichnogo potency potential:

  • main trouble;
  • virobnichi stocks;
  • incomplete virobnitstvo;
  • vitrati maybutnіh perіodіv (distrib. 3 asset).

These stats are made up of real assets, which characterize virology and need for business.

To characterize virobenichnogo potency potential victorious such indicators:

  • reckoning, dynamism and pitoma of the carcass of viral warfare assets at the foreign wartosta lane;
  • reckoning, dynamism and pitoma of the carriage of the main problems in real wartosta lane;
  • several factors to the drift of the main concerns;
  • average rate of depreciation;
  • outwardness, dynamics and pitoma of the car of capital contribution and financial inclusion with financial contributions.

Zbіlshennya virochnichnyh actives on Kіnets roku and bіlsha pitoma vagha their assets at the foreign sum of money on the basis of readability, as a rule, about the increase of viral needs Tsei indicator is not guilty of the lower buti for 50%. As a basis for the future take galuzey standard indicators.

The indicator of the home equity of fixed assets at the foreign base of income is the same as the balance of the main interests to the balance sheet.

Such a rozrakhunok zdіysnyu рtsya on the cob of rock and on the end of the period. The retained indicators are determined by the standard values ​​for the production facilities of the galuse, as well as the indicators of the most profitable production facilities.

Koefіtsієnt znosu (depreciation) rozrahovuyutsya, and given yakіsna characteristic yogo zmіn. For an assessment of the intensity of accumulated depreciation (amortization) of the main concerns, the indicator of average depreciation rates should be calculated, which should be deducted as the sum of the depreciation periods for the first period. For example, depreciation in the balance for the river became 476.9 thousand. UAH, and the first part of the main interest on the ear of rock - 7948 yew. UAH Otozh, the average rate of depreciation becomes 6% (476.9: 7948 • 100). Zvidsi is possible visnovuvati, which is the most accumulated depreciation at the right rate at the right pace.

You need to show the indicator of the indicators of the latest enterprises and the standard values ​​of this indicator.

The virologic potential of the business is also characterized by the ratio of capital contribution and pre-term financial contribution: incomplete virobnance, pre-term financial investment. High temperament of financial contribution can lower the amount of opportunity.

ІІІ etap . Analysis of the warehouse and the dynamics of mobile (werewolf) cost (Table 8.3).

Table 8.3

ANALYSIS OF STRUCTURES OF REVERSE ASSETS

See koshtіv

On the cob of a sound period

At the end of the period

Horizontal analysis (gr. 1 - gr. 2)

Vidnosne vidkhilennya,% (gr. 2 / gr. 1?? 100) - 100

Vertical analysis,%

on the cob of starry period (gr. 1 / us ?? ?? 100)

at the end of the period (column 2 / us?? 100)

Vіdhilennya (gr. 6 - gr. 5)

A

1

2

3

4

5

6

7

Groshovi koshti that õh equivalent:

at national currencies

70

201

131

187.1

2.76

7.39

4.63

in foreign currency

120

5

- 115

- 95.8

4.75

0.18

- 4,57

2. Streamline financial investments:

fifty

20

- thirty

- 60

1.97

0.74

- 1.23

bills of exchange

150

170

20

13.3

5.92

6.25

0.33

3. Debitori

362

335

- 27

- 6.45

14.5

13.44

- 1.08

4.Spare

400

450

fifty

12.5

15.81

16.55

0.74

5. Incomplete work

10

60

fifty

500

0.39

2.21

1.82

6. Ready products

20

78

58

290

0.79

2.87

2.08

7. Goods

1300

1400

100

7.69

52.16

56.1

- 3.84

8. Inshow reverse assets

10

- 10

- 100

0.39

0

- 0.39

Usyogo:

2492

2719

227

9.1

100

100

0

Based on the analysis of the structure of the reverse assets, you can submit the letters, which are displayed in the warehouse of the reverse assets, and the total number of articles is distributed in articles.

The reasons for the return of werewolf may be buti:

  • a side (pay off the income);
  • shock absorption;
  • pririst vlasnyh zasobіv;
  • zbіlshennya stranded for loans and posikami;
  • zbіlshennya zobov'yazan from creditor bargaining.

Reasons for the change of werewolf:

  • vitrati for a rahun a piece of money, which is lost in the orderly business;
  • capital investment;
  • dovgostrokovі financial investments;
  • change of creditors' bargaining.

It’s also necessary to take care of the balance of the rozmir zmіni іmmobіlіzovanih assets (non-negotiable assets) with werewolves. The rate of growth of negotiable assets is higher, as well as of non-negotiable financial immobilis (hereinafter Latin immobilis - “non-ruffles”).

Dalі necessary analysis of warehouses іmmobіlіzovanih assets. As a matter of fact, in the warehouse of this value I mean the part to become pre-contracted funds for investments in the economy, then the viral potential of this company can be changed.

Naduttyna, Nabuttya, Tvorennaya Maya pidprimstva zdіisnyuєtsya for the power and the position of the koshti, spivvidnoshennya yak rozkriva yogo financial institution.

Analysis dzherel Mayna pіdpriєmstva zdіysnyusnytsya for given balance. In the analysis table 8.4 there is a change in the name of the source and the number of items contributed by mine.

For information on the analytical tables, the foremost information on the independence of the Prince is formulated:

Kn = [government capital] / [currency balance].

On the cob of a cool period: Kn = (3802: 4672) 100 = 81.37.

At the end of the period: Kn = (6719: 7882) 100 = 85.24.

Koefitsіnt of independence p_dpriyamstva to say about those who at the end of the period a part of the hairy capital has grown. Otzhe, pіdprimstvo є financially іstіkim і sufficient income vіd provisional creditors.

Table 8.4

ANALYSIS DZHEREL KOSHTIV, YAKI CONTRIBUTED TO MINO PIDPRISEMS, yew. UAH

Indicator

The cob of star

Kіnets zvіtnogo perіoda

Zmіna

1. Dzherela formuvannya lane

4672

7882

3210

1.1. Vlasny capital

3802

6719

2917

% to lane

81.37

85.24

3.94

1.1.1. Nayavnіst vlashnyh werewolf

1914

1932

18

% to hairy capital

50.34

28.75

- 21.59

1.2. Positional Coshty

820

1047

227

% to mine

17.55

13.28

- 4.27

1.2.1. Dovgostrokov_ posics

220

300

80

at% to value

26.82

28.65

1.83

1.2.2. Short-line poses

222

340

118

at% to value

27.07

32,47

5,4

1.2.3. Creditors bargaining

378

407

29th

at% to value

46.09

38.87

7.22

1.3. Revenues maybutnіh perіodіv

fifty

110

60

The analysis of the given data is possible, visnovuvati is possible, so that the main lane of the enterprise has grown over the period 3210 thousand. UAH, ale tіlki for 2917 yew UAH - for rashlyakh vlasnyh koshtіv; Rasht was sworn for a rakhunka zbіlshennya zobov'yazan pіdprimstva.

During the first period, the portion of interest rates decreased by 3.48% and became 13.28% for the structure lane; for absolute growth, it increased by 227 thousand. UAH (1047 - 820).

The strength of the werewolf's werewolf was 18 thousand. UAH, at least 100.94% [(1932: 1914) 100]. The value in the structure of the most powerful enterprises has changed and their share has often decreased by 21.59%.

10.52% of the material werewolves were shaved on the cob of hairy werewolves to the cob of the hornet [[400: 3802) 100].

At the end of the period, the portion of the whole Dzherela in material werewolf cats decreased by 6.70% [(450: 6719) 100].

The benefit of the business activity for the short-stringed pose for 118 thousand yew. UAH that payables for 29 thousand. UAH, and the amount of money paid by the company was crossed over to the amount of goiters for creditor bargaining. All information about those who are quicker to increase the cost of polling.

Usya information, listed in the table, is taken from the balance sheet after the small row of the “manifestity of the werewolf werewolves” - the value is rozrahunkova (table. 8.5).

The reappearance of powerful werewolfs is possible in two ways.

The first method is shown in table. 8.5.

Table 8.5

Indicator

On the cob of a sound period

At the end of the period

1. Vlasny capital (payroll 1 distribute balance)

3802

6719

2. Security on Maybutnі Vitrat i payment (pay sum 2 distribute to balance)

22

6

3. Dovgostrokovі zobov'yazannya (підсумок розділу 3 to the balance sheet)

220

300

4. Non-negotiable assets (payroll 1 asset balance)

2130

5093

5. The reappearance of the most powerful werewolf (row. 1 + row. 2 + row. 3 - row. 4)

1914

1932

After another way, the 2nd distribution of assets to the balance sheet “Revolving assets” tied up with the 4th distribution of assets to the balance sheet “Flowing goiter”.

Razrakhuvshi the manifestation of the power of the wereworthy things, the next to analyze the power and the value of the articles for the articles, to establish the reasons for the change in the short-term positions, the creditor bargaining.

Pislya zagalno otsіninki I will become a lane on business, as well as the need to show signs of an effective victorious main lane.

The main indicators є:

  • Profitability of assets (lane):

[an addendum for the orderly business (f.2) • 100]: [average value of assets].

  • Profitability of current assets :

[an addendum of the orderly business (f.2) • 100]: [average value of current assets].

  • Profitability Investment :

[surplus before paying the surcharge • 100]: [currency balance to the minus of short-line goiter'yazan].

  • Profitability of vlasny capital :

[an addendum to the business order • 100]: [dzherela Vlasni zasobіv].

This indicator shows the value of the gain that can be obtained from skin hryvnias invested in food production.

  • Profitability of realized products :

[an addendum to the orderly business • 100]: [sum of the virus of the real product].

From now on, having analyzed the warehouse, the structure of the main business and the assertion of the storehouse, it is possible to grate the bows, for the supply of food it is possible to store a model of an economic analysis, transferring such an operation:

  • Visiting of pet warehouses and Dzherel Nabuttya Mayna in the first foreign wardost on the cob of the first nightly period;
  • the next tribute to the end of the good period with the first place and the first cause of the winter;
  • vivchennya of the reasons for the warehouse structure of the lane and dzherel yogo nabuttya, and advanced, quietly, negatively designated at the financial station of business;
  • brought to the house of business information, as a means of taking control of the business, directing to the consolidation of the reasons, negatively pour it into the financial business of the business.

An analysis of the structure of the mine is sufficient to ensure that the assets are active and the assets are visible on the basis for turning in the bargains, but the time is spent for the supply, the opportunity for the investor to take advantage of the benefits. To that, with the on-going straightforward analysis of financial support, I will be for internal use, and for internal information technology, and more detailed information on the cost and utility costs.