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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

4.4. Zabezpechennya the following vitrat i platezhіv

Before vnutrіshnіh Jerel fіnansuvannya nalezhat takozh stvoryuvanі s vlasnoї іnіtsіativi zabezpechennya of companies (reserves) for vіdshkoduvannya maybutnіh vitrat, zbitkіv, zobov'yazan magnitude yakih Je neviznachenoyu. In the following skladі zabezpechen vitrat i platezhіv (2 rozdіl pasiv balance) vіdobrazhayutsya narahovanі in zvіtnomu perіodі maybutnі vitrati i platezhі magnitude yakih Mauger Buti viznachena tіlki on osnovі otsіnok forward-looking, and takozh zalishki koshtіv tsіlovogo fіnansuvannya i tsіlovih nadhodzhen.

Zabezpechennya stvoryuєtsya at viniknennі vnaslіdok passed podіy zobov'yazannya, repayment yakogo ymovіrno prizvede to zmenshennya resursіv scho vtіlyuyut in sobі ekonomіchnі Vigoda, that yogo otsіnka Mauger Buti rozrahunkovo ​​viznachena. Zabezpechennya vikoristovuyutsya for vіdshkoduvannya deprivation quiet vitrat for pokrittya yakih stink boule stvorenі. Zaboronyaєtsya stvoryuvati zabezpechennya for pokrittya maybutnіh zbitkіv od dіyalnostі pіdpriєmstva.

Efekt fіnansuvannya for rakhunok zabezpechen proyavlyaєtsya zavdyaki іsnuvannyu hour rozrivu mіzh moment їh formuvannya (narahuvannya) that vikoristannya (Penny viplat). Fallow od tsogo viznachayut mozhlivy lines vikoristannya їh yak dzherela fіnansuvannya. Yakscho zabezpechennya toil korotkostrokovy character, but narahuvannya zdіysnyuyutsya regularly (revolving) i zberіgayutsya stabіlnі zalishki on vіdpovіdnih rahunkah then їh mozhna traktuvati yak dovgostrokovy kapіtal.

Zabezpechennya mozhut vіdnositisya abo on rakhunok vitrat pіdpriєmstva (at skladі іnshih operatsіynih vitrat) abo vіdshkodovuvatisya for rakhunok pributku. The value zabezpechen viznachaєtsya on forward-looking osnovі rozrahunkіv fіnansovih i buhgalterskih pіdpriєmstva services. Rozmіr zabezpechen, SSMSC vіdnosyatsya on valovі vitrati, lіmіtuєtsya podatkovih zakonodavstvom.

Zabezpechennya the following vitrat i platezhіv mozhna rozglyadati yak one іz іnstrumentіv prihovanogo samofіnansuvannya * 6. For svoїmi characteristics zabezpechennya mozhna traktuvati yak pozichkovy kapіtal pіdpriєmstva s neviznachenimi lines that Sumy maturity.

* 6: {Suchting J. Finanzmanagement: Theorie und Politik der Unternehmensfinanzierung. 6, Aufl. - Wiesbaden: Gabler, 1995. - S. 264.}

Before the main vidіv zabezpechen, SSMSC mozhut stvoryuvatisya on pіdpriєmstvah, nalezhat takі:

zabezpechennya viplat personnel;

dodatkove pensіyne zabezpechennya;

vikonannya garantіynih zobov'yazan;

restrukturizatsіya;

vikonannya zobov'yazan for rizikovimi (obtyazhlivimi) contracts toscho.

Zabezpechennya viplat staff. Naytipovіshim view zabezpechen, s Yakim obіznanі vіtchiznyanі ekonomіsti, Je reserve for viplatu vіdpustok. Vіn stvoryuєtsya s metoyu rіvnomіrnogo Included maybutnіh vitrat on viplatu vіdpustok to vitrat zvіtnogo perіodu (napriklad, mіsyatsya). The amount of reserve viznachaєtsya yak dobutok factuality narahovanoї zarobіtnoї pay pratsіvnikam i percent obchislenogo yak vіdnoshennya rіchnoї prognozovanoї sumi to pay vіdpustok to zagalnogo budget Pay pratsі. When bezposerednomu narahuvannі vіdpusknih pratsіvnikam vіdpovіdna scrip is not vklyuchaєtsya to vitrat zvіtnogo perіodu and narahovuєtsya for rakhunok koshtіv preformed reserve. Stvorennya reserve vіdpustok not sprichinyaє zhodnih naslіdkіv in podatkovih oblіku. Valovі vitrati vinikayut in pіdpriєmstva bezposeredno when narahuvannya vіdpusknih to viplati (tobto when vikoristannya zarezervovanih sum).

Before zabezpechen viplat staff nalezhat takozh INSHI sumi narahovanih in zvіtnomu perіodі vitrat i platezhіv staff scho zdіysnyuvatimutsya in maybutnіh zvіtnih perіodah. Until such viplat potrіbno vіdnesti vitrati on obov'yazkovі vіdrahuvannya (Zborov) for zabezpechennya viplat to pay vіdpustok, zokrema Zborov on obov'yazkove Reigning pensіyne that sotsіalne strahuvannya, obov'yazkove sotsіalne strahuvannya on vipadok bezrobіttya.

Provision for dodatkove pensіyne zabezpechennya. Hoca zakonodavstvom Ukraine peredbachena mozhlivіst realіzatsії program dodatkovogo of the Pension zabezpechennya for rakhunok stvorennya vnutrіshnovirobnichih pensіynih fondіv have praktitsі gospodaryuvannya vіtchiznyanih of companies do not stink slit Nabeul poshirennya. Mіzh note zalishki the Fund (SSMSC Je warehouses zabezpechen the following vitrat) on pіdpriєmstvah kraїn s rozvinutoyu rinkovoyu ekonomіkoyu rozglyadayutsya yak vazhlive dzherelo fіnansuvannya.

Yakscho employment contract mіzh pratsіvnikom that pratsedavtsem peredbachayutsya groshovі kompensatsії in razі nepratsezdatnostі, іnvalіdnostі, smertі chi starostі then protyagom aktivnoї dіyalnostі pratsіvnika narahovuyutsya vneski in vіdpovіdnі funds. Groshovі vidatki s Tsikh fondіv zdіysnyuyutsya deprivation s nastannyam Pevnyi obstavin (vihіd on pensіyu, nastannya insurance vipadku toscho), yak usually through bagato rokіv. So rank, pіdpriєmstva toil in svoєmu rozporyadzhennі postіynі zalishki koshtіv, SSMSC vikoristovuyutsya for pokrittya required in kapіtalі. Tsі Costa mozhna rozglyadati yak dovgostrokovy pozichkovy kapіtal.

Especially values ​​tsomu Jerel fіnansuvannya nadayut on pіdpriєmstvah Nіmechchini. In large nіmetskih kompanіyah zalishki on vіdpovіdnih funds syagayut 15% The balance sheet value of i nerіdko perevischuyut statutory kapіtalu * 7. Especially Tse poyasnyuєtsya nіmetskoї pensіynoї system valued role in yakіy vіdіgrayut-sama pіdpriєmstva robotodavtsі, scho, in its Cherga, stimulyuєtsya podatkovih zakonodavstvom (Chastina vіdrahuvan in vіdpovіdnі Fondi vivoditsya s-pid opodatkuvannya). For porіvnyannya: on of Ukrainian pіdpriєmstvah Pete Wagga vsіh zabezpechen in strukturі kapіtalu vsogo becoming blizko 1% (danі 2000 r.).

* 7: {Perridon L. Finanzwirtschaft der Unternehmen. - S. 464.}

Provision for vikonannya garantіynih zobov'yazan. In commodities, on SSMSC vstanovleno garantіyny termіn to obov'yazkіv seller (virobnika) go vikonannya garantіynih zobov'yazan protyagom termіnu garantії. In razі viyavlennya defektіv abo falsifіkatsії tovarіv protyagom garantіynogo termіnu ekspluatatsії spozhivach Got right vimagati od seller (virobnika) їh usunennya that vіdshkoduvannya zapodіyanih zbitkіv. W metoyu rіvnomіrnogo vіdnesennya on sobіvartіst produktsії vitrat on garantіyny repair (obslugovuvannya) pіdpriєmstvo Mauger sformuvati reserve for vikonannya garantіynih zobov'yazan. The amount of reserve vstanovlyuєtsya, vihodyachi s rіvnya garantіynih zamіn established by pіdpriєmstvom on forward-looking osnovі otsіnok. Zgіdno s podatkovih zakonodavstvom to warehouse gross vitrat paysite vklyuchayutsya whether SSMSC vitrati on garantіyny repair (obslugovuvannya) abo garantіynі zamіni tovarіv, Prodan paysite podatku, vartіst yakih not kompensuєtsya for rakhunok pokuptsіv such tovarіv. When tsomu scrip, at scho vіdnositsya valovі vitrati not Mauger perevischuvati 10% sukupnoї vartostі Prodan tovarіv on yakih not zakіnchivsya lines garantіynogo obslugovuvannya.

Zabezpechennya for vіdshkoduvannya vitrat on restrukturizatsіyu stvoryuєtsya in razі nayavnostі zatverdzhenogo kerіvnitstvom pіdpriєmstva plan restrukturizatsії s specific taps, lines їh vikonannya that sumoyu ochіkuvanih vitrat pid hour i pіslya realіzatsії cob tsogo plan. Analogіchno to іnshih vidіv zabezpechen zalishki reserve vitrat on restrukturizatsіyu that vikonannya garantіynih zobov'yazan mozhut vikoristovuvatisya yak dzherela prihovanogo fіnansuvannya of companies.

Vinyatok іz zagalnih rules scho stosuyutsya zabezpechen, stanovlyat Costa tsіlovogo fіnansuvannya i tsіlovih nadhodzhen, SSMSC zgіdno s P (C) BO takozh vklyuchayutsya to warehouse the following zabezpechen vitrat i platezhіv. Zalishki tsіlovogo fіnansuvannya (subsidії, asignuvannya s budget that pozabyudzhetnih fondіv, tsіlovі vneski fіzichnih that Yurydychna osіb) can be rozglyadati yak Vlasnyi kapіtal. Before w tsі Costa nadhodyat on pіdpriєmstvo zzovnі. Schopravda, in the minds of the old market analysis rozvinutogo nadhodzhennya on pіdpriєmstvah practical vіdsutnі. Same to E not zupinyatimemosya on їh harakteristitsі.