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

8.8. Analysis of debit and payables bargaining

Debitorska bargaining the most important means in the warehouse of current assets and inflows to the financial mill of enterprises. The value of the analysis of debtor bargaining is especially sharp during the period of inflation, as long as the active assets were older than the previous one.

Dzherelo analizu - balance of business; for internal analysis, the analgesic region is also stagnated.

At the largest viewer of liability in the event of debtor and creditor bargaining for the period, they can be characterized by the data of horizontal and vertical analysis of the balance sheet (Div. Table 8.1).

I especially respect in the process of analyzing the debit of bargaining, add the article “Debit of bargaining for comrades, robots, and servants”, as much as possible in the total amount of debiting bargaining. In accordance with national standards of accounting, there are debts to be bargained for in the balance sheet for clean sales, as well as total debts for a minuscule amount of lossless bargains.

For the balance (table. 8.1):

- first news of debitors' bargaining - 360 thousand. UAH

- a reserve of sum borg_v - 40 thousand. UAH

- pure realizatsіyna wartіst - 320 yew. UAH

With the method of analysis of rozrahunkіv with the buyers and deputies, the analytical table for the form of the table is stored 8.17.

Table 8.17

ANALYSIS OF DEBITORSKOЇ ZABORGANOSTISA GOODS, ROBOTS, SERVICES

Buyer (Deputy)

Date of approval

Zaborganіst on the cob perіoda

Vidvantazheno

Rallied

Zaborganist on kіnets perіoda

date

scrip

including PDV

date

scrip

1

2

3

4

5

6

7

8

9

For further information on the following tables:

1) I zagalu sum debitorsko bargained (pidssumok gr. 3 + + gr. 5 - gr. 8 = gr. 9);

2) bargaining schrodo okremich purchasers, deputies and strings winnings bargaining ponad one rick. Such bargaining for manifestations of viral and duplicate documents can be carried out to the extent necessary and deducted for debit, such as deletion, deletion of most available lines of information, as well as recording of an additional amount of inventory;

3) for the data provided by the region of the rozrakhunkіv with purchasers and deputies (otherwise, the front is the analytical table), such an analytical table is stored (Table 8.18);

Table 8.18

ANALYSIS TO STAN DEBITORSKOЇ ZABORGOVANOST_

Statutory debiting bargaining

Usyogo on Kіnets zvіtnogo perіoda

The number of hours per hour

up to one month

one from three to three months

від tryokh up to six months

six months to the rock

ponad one rik

1

2

3

4

5

6

7

Regularly conducting such a vidomodu I can help an accountant to analyze the debit and bargain and to keep an hour of visits to consolidate the stitched bargaining. You are welcome to analyze for the given internal activities and for the management of consumers. Ale, as a vidomo, for the best corridors of information as well as the more important camp of debiting business, more than that, please wait for financial instability. Behind accounting dues (f. 1, f. 2) it is possible to show low indicators, which characterize the stan of debiting bargaining.

Prior to these indicators:

1. Turnaround debitors bargaining :

Od = V: D,

de Aude - turnover of debitors' bargaining;

В - a viruska product realizatsii products;

D - middle debitorsko bargaining.

2. Period of redemption of debited bargaining :

Mon = 360 days: Od,

dePd - period of repayment of debitors' bargaining;

Od - the turnover of debitors bargaining.

3. A portion of debitors' bargaining in the obscure liability of current assets :

Yes = [Ds: Pa] 100,

deDa - a part of debitors' stumbling in current assets;

Dz - debitors bargaining;

Pa - current assets (2 + 3 distributed to the asset balance).

4. Presentation of the average size of the debtor's bargaining to virushki vid realizatsії be designated for the formula :

Dz = D: B,

de D is the average value of debitors' bargaining;

В - a viruska product realizatsii products.

5. A portion of the total debtor bargaining in the total liability of bargaining,%.

The indicator of the total debtor bargaining can be taken from the balance sheet (row 162 f. 1).

The methodology for analyzing the indicators of turnover and debt bargaining: tribute for the first period, pay less for the minimum period (or the lowest period), identify the reasons and the characteristic of the period, the characteristic of the period. Actual indicators for the minimum period (turnover of the debtor’s bargaining, but the average value of the debtor’s bargaining before the virus is real) are carried out of the box, folded behind the first and last week’s bags.

As a rule, indicators of debiting bargaining are possible, you can sow the bows just by filling in the mill rozrahunkіv shoppers against past rock. Since on the whole the amount of debts is increased, the part of the debts is also irrelevant in the total liability of the reverse assets, then you can earn the gates of the lower costs, the more you spend the day. We are important for the process of analysis of debit and debit bargaining є control over the receivables and debit and credit bargaining.

Significantly the redistribution of trade bargaining, wait for the financial support of the company and the need for the acquisition of donations of finance.

I look for food and drink, analysis of dealers (purchasers and deputies), follow one of the methods for shopping, and pay more attention in the country by paying the price. Vidomo, for the minds of ля inflation ’be-yak’ pay line payment, to bring to the point that і pidprimstvo-virobnik ’really has more than a part of the virtualized products sold. In addition to the fact that you’ve got to know a little about selling goods for a quick payment of a rakhunka (for example, at the ten-day lines), you’ll spend less money as a result of the inflow.

Significant pitoma vaga in the warehouse of Dzherel koshtіv pіdprimentstva, like vidomo, to impose on the pochikovymi cats, including the number of creditor bargaining. That is why it is necessary to vivchati that analizuvat order with a debitor and a creditor, a warehouse, structure, and then conduct a further analysis and a dealership.

The most advanced requirements are the availability of information and lines of credit and bargaining. For the whole, I’m looking at the direct correspondence of the partners, the contracts and the agreements, the special bids with the owners, and the information about the borgs and the contracts.

In the process of analysis, it is necessary to assess the brainwashed minds, to curb respect for the lines, to cross out the resources of the past, to be able to get the latest dzherel finances.

Analysis of creditor bargaining is done in accordance with the warehouse structure and structure of creditor bargaining for the data of Form No. 1 “Balance”.

For the full benefit of the deceased, there is a dermal appearance of creditor bargaining in the foreign sum. Such indicators are covered by the call for the plan, and even more often, they are identified in the structure of the creditor's bargaining, establish the reasons for the winter storage, the number of warehouse and the small bargain, especially the small business.

As a rule, the main reason for the change in the structure of creditor bargaining is that of non-payment. All rights reserved and creditors and debitors.

The details of the analysis of creditor bargaining can be carried out in the Republic of Poland on the basis of the methodology used for the analysis of credit bargaining.

The turnover of creditors ’bargaining rozrahovutsya for the very formula, which is debit, with less than the price, in the denominator you can see the amount of the turnover for purchasing raw materials, and materials.

I will analyze the accounts receivable and payable for the end of the period of the transfer of bargaining as well as the interim analysis (Table 8.19).

The result of such an analysis can be seen:

  • zbіlshennya abo zmenshennya debitorsko bargaining;

b) payback or payout of trade bills.

Yak zbіlshennya, so і zmenshhennya debtor and creditors ’bargaining can lead to negative insolvency for the financial camp of the company.

Thus, a change in deductible bargaining against creditors may be made through the payment of bills with customers, only through the change of purchase bills.

Zbіlshennya debitorski bargaining against creditors can be but a few non-paying purchasers.

Table 8.19

PORIVAL ANALYSIS DEBITORSKO TA CREDITOR'S ZABORGOVOROST_

Indicator

Debitors bargaining

Creditors bargaining

Overbought

debitorsko

creditors

1. Bargaining for comrade, robots, servants

320

225

95

-

2. Behind the buds of the budget

-

20

-

20

3. For advances

12

110

-

98

4. For rozrahunami with over-budget payments

-

4

-

4

5. For rosasters to pay pra

-

10

-

10

6. Behind the rosaries with participants

-

35

-

35

7. Behind the rosaries of z_ insurance

-

3

-

3

8. Inshi see the bargaining

3

-

3

-

Usyogo

335

407

98

170

In the process of viral careers, there are often hangouts, as long as creditor bargaining significantly outweighs debitors. Acting economists-theorists want to know how to talk about the rationale of koshtіv, how much more money can be earned more than less, and less. Along accounting practices, assess such a situation only negatively, how much money to repay paying off your borgs, regardless of what I’ll become for debiting bargaining.

From now on, an analysis of the debtor and creditors ’bargaining, need to check the reasons for the appearance of the skin type of burglaries, and if there are specific virological situations on business.