home Finance Fіnansi (zagalna teorіya) - Oparіn VM

Fіnansi (zagalna teorіya) - Oparіn VM

4.3. Fіnansovі resources of companies that dzherela їh formuvannya

Virobnicha i fіnansova dіyalnіst of companies pochinaєtsya s formuvannya fіnansovih resursіv. Pong toil stvoriti peredumovi for stabіlnogo processes virobnitstva that yogo postіynogo zrostannya scho viznachaє konkurentospromozhnіst pіdpriєmstva on market analysis. Vreshtі-Rasht vigraє one hto zumіє zaluchiti bіlshe resursіv s naymenshimi costs.

Pochatkovі fіnansovі resources SSMSC formuyut statutory fund spryamovuyutsya in osnovnі that oborotnі funds. In protsesі vikoristannya mainly fondіv formuєtsya Taqiy view fіnansovih resursіv, yak amortizatsіynі vіdrahuvannya. Zabezpechennya formuvannya werewolf fondіv zdіysnyuєtsya for rakhunok koshtіv werewolf.

Amortizatsіynі vіdrahuvannya yavlyayutsya him spetsifіchny view tsіlovih fіnansovih resursіv. In krugoobіgu koshtіv stink vіdobrazhayut transferred to Ready produktsіyu vartіst mainly zasobіv, їh instal lment in protsesі ekspluatatsії. W Tsikh pozitsіy - tse vitrati pіdpriєmstva in danomu virobnichomu tsiklі. Vodnochase in viruchtsі od realіzatsії tsya scrip rozglyadaєtsya yak tsіlovy dohіd, priznacheny for easy vіdtvorennya mainly zasobіv. Same s Tsikh pozitsіy amortizatsіynі vіdrahuvannya Je fіnansovimi resources pіdpriєmstva, priznachenimi for vіdtvorennya znoshenih in protsesі virobnitstva mainly zasobіv. According sutі tse poetapne Povernennya Pochatkova fіnansovih resursіv, vkladenih in osnovnі zasobi, SSMSC mozhut vikoristovuvatis in inline rotsі.

For ekonomіchnoyu sutnіstyu amortizatsіynі vіdrahuvannya toil zabezpechiti simply vіdtvorennya mainly zasobіv. In realnіy dіysnostі require in Costa on vkazanі tsіlі Mauger yak scrip perevischuvati amortizatsіynih vіdrahuvan so i Buti Mensch for dan the bag. On tse vplivaє bezlіch chinnikіv, nasampered tsіnovy. Tsіni on the basis that obladnannya ustatkuvannya shaping can Buti yak vischі so i nizhchі porіvnyano s dіyuchimi. When їh zrostannі scrip amortizatsії, narahovana vihodyachi s dіyuchih tsіn, bude nedostatnoyu. Navpaki at znizhennі tsіn nadlishok amortizatsіynih vіdrahuvan Mauger Buti vikoristany on rozshirene vіdtvorennya mainly zasobіv.

Depreciation narahovuєtsya for vstanovlenimi regulations, SSMSC toil vrahovuvati fіzichny instal lment is the basic moral zasobіv. Vіdomo two methods narahuvannya amortizatsії: rіvnomіrne i priskorene. Rіvnomіrne vіdrahuvannya zdіysnyuєtsya єdinim for the entire perіod vikoristannya fondіv norm. Priskorene writedowns polyagaє in zastosuvannі regresivnoї scale tobto standards postupovo znizhuyutsya. When tsomu The basic Chastina amortizatsії spisuєtsya Pershi for two or three prophets. Taqiy pіdhіd daє zmogu dosit Povny vrahuvati moral starіnnya ustatkuvannya that obladnannya, yak Yea mainly in Suchasnyj minds. Priskorena depreciation spriyaє stvorennyu dostatnіh fіnansovih resursіv svoєchasnogo to do updates in the main zasobіv i vprovadzhennya novіtnіh tehnіki i tehnologіy.

Amortizatsіynі vіdrahuvannya, yak fіnansovі resources pіdpriєmstva, okremo not formuyutsya and nadhodyat on the production rakhunok have skladі viruchki od realіzatsії. Їh vidіlennya zdіysnyuєtsya on pіdstavі oblіku on okremomu buhgalterskomu rahunku. Narahovuєtsya schomіsyachno depreciation, and before the establishment of vikoristovuєtsya vіdpovіdno planіv through payment vitrat bezposeredno rahunku s stream.

Amortizatsіynі vіdrahuvannya spryamovuyutsya on fіnansuvannya kapіtalnih vkladen - budіvnitstvo basis, rozshirennya i modernіzatsіyu dіyuchih bearing-down, tehnіchne pereozbroєnnya, pridbannya novoї tehnіki, uprovadzhennya novіtnіh tehnologіy toscho. Їh vikoristovuyut time s іnshimi Jerel fіnansuvannya kapіtalnih vkladen (pributkom, seredno - i dovgostrokovim credit, budgetary asignuvannyami, nadhodzhennyami s tsentralіzovanih fondіv, іnshimi mobіlіzovanimi zaluchenimi i Costa.

Oborotnі Costa yavlyayutsya him that Chastain fіnansovih resursіv, yak postіyno is staying in obіgu. Pong spryamovuyutsya on pridbannya sirovini, basically i dopomіzhnih materіalіv, napіvfabrikatіv that іnshih elementіv virobnichih zapasіv. Chastina Tsikh koshtіv is staying at the incompleteness of virobnitstvі that in gotovіy nerealіzovanіy produktsії. Before them nalezhat takozh zalishki penny koshtіv pіdpriєmstva.

Oborotnі Costa, yak i amortizatsіynі vіdrahuvannya, priznachenі for zabezpechennya simple vіdtvorennya werewolf fondіv, yak yak zdіysnyuєtsya for rakhunok Vlasnyi koshtіv werewolf, so i zaluchenih Jerel - korotkostrokovih kreditіv i kreditorskoї zaborgovanostі. When tsomu duzhe vazhlivo vstanoviti optimal structure Tsikh Jerel. Vlasnі Costa povinnі zabezpechuvati mіnіmalnu stabіlnu needful without yakoї processes virobnitstva nemozhlivy. Installed rіvnya zabezpechenostі of companies Vlasnyi werewolf Costa Mauger zdіysnyuvatisya Shlyakhov їh normuvannya admіnіstrativnomu in order that on osnovі samostіynogo viznachennya obsyagіv Vlasnyi koshtіv, zaluchenih in oborotnі funds. When samostіynomu vstanovlennі obsyagіv Vlasnyi werewolf koshtіv pіdpriєmstvo vihodit Zi svoїh fіnansovih mozhlivostey (rozmіrіv statutory fund) that dotsіlnostі spryamuvannya Pochatkova fіnansovih resursіv in oborotnі Costa.

In protsesі virobnichoї i fіnansovoї dіyalnostі pіdpriєmstva zaіnteresovanі in zberezhennі that efektivnosti vikoristannі Vlasnyi koshtіv werewolf. Zberezhennya dosyagaєtsya for rakhunok on au-Perche, їh spryamuvannya on pridbannya potrіbnih virobnichih zapasіv, SSMSC vikoristovuvatimutsya in virobnichomu protsesі instead osіdatimut on skladі. Alternatively, for rakhunok prevent vikoristannya werewolf koshtіv not for priznachennyam. Efektivnіst vikoristannya zabezpechuєtsya nasampered temple rіvnem obіgovostі. Chim vischy rіven obіgovostі, team less then koshtіv potrіbno for zabezpechennya virobnichogo processes. Obіgovіst viznachaєtsya termіnom mіzh vkladennyam koshtіv that їh Povernennya in skladі viruchki od realіzatsії. Osіdannya koshtіv in UNFINISHED virobnitstvі th nerealіzovanіy gotovіy produktsії - Basic chinnik neefektivnogo vikoristannya koshtіv werewolf.

Require at Vlasnyi werewolf Costa viznachaєtsya virobnichimi yak, so i fіnansovimi chinnikami. Virobnichі - tse obsyagi virobnitstva, trivalіst virobnichogo cycle perіodichnіst zakupіvlі virobnichih zapasіv, termіni realіzatsії produktsії i FORMS rozrahunkіv for neї. Zmіni Tsikh pokaznikіv lead to neobhіdnostі koriguvannya Vlasnyi koshtіv werewolf. Skorochennya obsyagіv virobnitstva that іnshih pokaznikіv spriyaє zmenshennyu require at Vlasnyi werewolf Costa. Vivіlnenі resources mozhut Buti spryamovanі on INSHI tsіlі. Zbіlshennya vkazanih pokaznikіv Veda to neobhіdnostі growth Vlasnyi koshtіv werewolf. Tsey prirіst zabezpechuєtsya for rakhunok Vlasnyi pributku pіdpriєmstva chi nadanih resursіv.

Fіnansovim chinnikom scho viznachaє needful in Vlasnyi werewolf Costa, Je mozhlivіst zaluchennya to formuvannya werewolf fondіv pozichkovih koshtіv. Tsya mozhlivіst have their Cherga, deposits od rіvnya samofіnansuvannya that nayavnostі Lane, yak Mauger Buti priynyate Bank at the outpost, and takozh od fіnansovih rezultatіv dіyalnostі pіdpriєmstva, stabіlnogo Yogo encampment at the market. Chim Krashchi pokazniki dіyalnostі pіdpriєmstva, team bіlshe from Demba mozhlivostey zaluchiti bankіvskі loans st zekonomiti on Vlasnyi werewolf Costa.

Zabezpechenіst pіdpriєmstva werewolf Costa, yak i fixed assets bezposeredno vplivaє on yogo dіyalnіst. Not-

dostatnіst Tsikh koshtіv Veda to nezabezpechenostі virobnichogo processes. Neratsіonalne that neefektivne їh vikoristannya zvuzhuє virobnichі th fіnansovі mozhlivostі pіdpriєmstva. Vtrata chi osіdannya werewolf koshtіv Veda to bankrutstva pіdpriєmstva.

Nadanі fіnansovі resources for nature vikoristannya podіbnі Vlasnyi, oskіlki pіslya їh nadhodzhennya stench rolling in rozporyadzhennya pіdpriєmstva. Together s note іsnuyut pevnі obmezhennya, Aje takі Costa toil zdebіlshogo tsіlovy character.

Byudzhetnі asignuvannya mozhut nadavatisya pіdpriєmstvam (yak usually Reigning) in the following forms:

• - Byudzhetnі іnvestitsії;
• - Byudzhetnі loans;
• - Derzhavnі dotatsії;

- Derzhavnі subsidії.

Byudzhetnі іnvestitsії yavlyayutsya him vidіlennya koshtіv on rozvitok virobnitstva, nasampered in viglyadі kapіtalnih vkladen. Pong spryamovuyutsya at the Branch prіoritetnі th projects SSMSC viznachayut rozvitok Economy Kraina zagalom.

Byudzhetnі loans Je Form fіnansovoї Relief pіdpriєmstvam in razі skrutnogo fіnansovogo camp. Pong vіdrіznyayutsya od bankіvskih vіdnosno nevisokim rіvnem interest rates.

Derzhavnі dotatsії - tse vidіlennya koshtіv s budget pokrittya zbitkіv of companies, yak usually have to razі, if zbitkovіst Je naslіdkom pevnoї polіtiki powers, napriklad tsіnovoї.

Derzhavnі subsidії - tse vidіlennya koshtіv s budget sub'єktam pіdpriєmnitskoї dіyalnostі on virіshennya Pevnyi zavdan in furrows rіznih Reigning program.

Nadhodzhennya s Reigning tsіlovih fondіv for svoїm zmіstom іdentichnі budgetary asignuvannyam. Pong zdіysnyuyutsya in formі Reigning іnvestitsіy i subsidіy, kreditіv. Tsі nadanі resources toil strictly tsіlovy character Cauterets viplivaє іz sutі danih fondіv.

Nadhodzhennya s tsentralіzovanih fondіv vіdobrazhayut vnutrіshnokorporativny pererozpodіl fіnansovih resursіv. Tsі Fondi stvoryuyutsya for rakhunok pributku structural odinits corporate ob'єdnannya, tobto for svoєyu sutnіstyu - tse pererozpodіl pure pributku. W one side, pіdpriєmstva zdіysnyuyut vіdrahuvannya tsentralіzovanі in Fondi, s іnshogo - mozhut otrimuvati s Costa them. Tom krіm zagalnoї sumi nadhodzhen s Tsikh fondіv, slіd viznachati chistі (net) nadhodzhennya, SSMSC obchislyuyutsya yak rіznitsya mіzh nadhodzhennyami s fondіv i vneskami to them.

Balance vzaєmovіdnosin Mauger viznachatisya stosovno vsіh nadanih resursіv. Cutaneous pіdpriєmstvo splachuє podatki th obov'yazkovі platezhі to budget that in vneski tsіlovі funds. However tіlki deyakі s them mozhut otrimuvati asignuvannya s budget chi nadhodzhennya s fondіv. When tsomu, yak usually balance vzaєmovіdnosin vіd'єmne. Tom viznachayuchi fіnansovі resources nadanі s budget tsіlovih i tsentralіzovanih fondіv, slіd vrahovuvati balance vzaєmovіdnosin. Positive balance harakterizuє really nadanі resources vіd'єmne - factuality scrip viluchenih koshtіv of companies.

Loans yavlyayutsya him fіnansovі resources SSMSC timchasovo perebuvayut in rozporyadzhennі of companies. Same tse viznachaє scope їh vikoristannya - yak rule, timchasovі chi sezonnі required, and takozh require SSMSC toil tsiklіchny character.

Credit іsnuє in dvoh basic forms: i komertsіyny bankіvsky. Komertsіyny - tse chi pridbannya tovarіv otrimannya poslug s vіdstrochkoyu payment. Podіbna lands oformlyaєtsya spetsіalnim borgovim zobov'yazannyam - bill. Bankіvsky credit polyagaє in otrimannі pozichok od bankіv chi іnshih Credit setup.

Kredituvannya zdіysnyuєtsya s dotrimannyam printsipіv povorotnostі, strokovostі, platnostі, zabezpechenostі.

Dotrimannya printsipіv kredituvannya duzhe vazhlive for oboh storіn. Pіdpriєmstva-pozichalniki of minds neuhilnogo vikonannya vimog to otrimannya i Povernennya kreditіv not just zaіnteresovanі in efektivnosti vikoristannі pozichenih fіnansovih resursіv - povinnі stench yogo zabezpechiti. Kreditnі Install, vіdpovіdno not just pozichayut pevnі Costa - stink for zabezpechennya vikonannya vstanovlenih printsipіv, spryamovuyut їh in nayefektivnіshі pіdpriєmstva i projects.

Prybutok Je Form fіnansovih resursіv, incremental (zaroblenih) pіdpriєmstvom in rezultatі yogo gospodarskoї dіyalnostі. Vіn spryamovuєtsya nasampered on rozvitok virobnitstva. Kapіtalnі vkladennya that prirіst werewolf koshtіv vіdobrazhayut zbіlshennya statutory fund tobto quiet resursіv, SSMSC postіyno perebuvayut in rozporyadzhennі pіdpriєmstva. Krіm order for rakhunok pributku zdіysnyuyutsya pevnі potochnі s Atrato, SSMSC podatkovih zakonodavstvo not dozvolyaє vіdnositi on valovі vitrati.

Role pributku yak fіnansovogo resource harakterizuєtsya the Same yogo vikoristannyam on rozshirennya virobnitstva. In the minds Rinku stabіlnі pozitsії toil tіlki pіdpriєmstva Ti, scho postіyno rozvivayutsya. Well Mozhlivostі rozvitku viznachayutsya masoyu otrimanogo pributku.

Prybutok - dosit Folding th bagatogranne ekonomіchne yavische scho harakterizuє rіznі PARTIES dіyalnostі pіdpriєmstva. Oskіlki Prybutok vіdobrazhaє result fіnansovoї dіyalnostі, rozglyanemo yogo detalnіshe.