Fіnansi of companies - Poddєrogіn AM

6. ROZDІL OBOROTNІ Costa TA ЇH ORGANІZATSІYA ON PІDPRIЄMSTVІ

Osnovnі termіni i ponyattya: marriage Vlasnyi werewolf koshtіv; vlasnі oborotnі Costa; vivіlnennya werewolf koshtіv; debіtorska zaborgovanіst; dzherela formuvannya werewolf koshtіv; ekonomіchny method rozrahunku werewolf koshtіv; zaluchenі oborotnі Costa; kreditorska zaborgovanіst; nadlishok Vlasnyi werewolf koshtіv; nayavnіst Vlasnyi werewolf koshtіv; Werewolves koshtіv norm; standard werewolf koshtіv; Werewolves kapіtal; oborotnі virobnichі funds; pokazniki vikoristannya werewolf koshtіv; pokazniki koshtіv become a werewolf; rozmіschennya werewolf koshtіv; Revolving storage koshtіv; Werewolves koshtіv structure; Fondi obіgu.

6.1. SUTNІST the basis of I ORGANІZATSІЇ werewolf KOSHTІV

6.1.1. SUTNІST, WAREHOUSE the I structure of current KOSHTІV

Dіyalnіst sub'єktіv gospodaryuvannya schodo stvorennya that realіzatsії produktsії zdіysnyuєtsya in protsesі poєdnannya mainly virobnichih fondіv, werewolves fondіv i samoї pratsі.

Bezperervnіst processes virobnichoї that komertsіynoї dіyalnostі potrebuє postіynogo іnvestuvannya koshtіv in tsі Elements for zdіysnennya rozshirenogo їhnogo vіdtvorennya.

On vіdmіnu od Main virobnichih fondіv oborotnі Fondi spozhivayutsya in one virobnichomu tsiklі i їhnya vartіst povnіstyu transferred to vartіst vigotovlenoї produktsії. When tsomu one їhnya Chastina in rechovіy formі go in stvoreny product i nabiraє tovarnoї form in yakіy її bude vikoristano spozhivachem. Іnsha Chastina takozh povnіstyu spozhivaєtsya in protsesі virobnitstva, ale, vtrachayuchi his spozhivnu vartіst have rechovіy formі in product pratsі not include (palivo).

So rank, for the minds of commodity-penny vіdnosin reserves predmetіv pratsі vistupayut, s one side, yak sukupnіst materіalnih tsіnnostey, s іnshogo - yak vtіlennya costs suspіlnoї pratsі in vartostі fondіv: werewolf, i virobnichih fondіv obіgu.

In ekonomіchnіy lіteraturі іsnuyut rіznі pіdhodi to viznachennya sutnostі koshtіv werewolf. Dehto s ekonomіstіv sproscheno traktuє їh yak "pratsі Objects", "materіalnі assets", "groshі scho obertayutsya". Naychastіshe mozhna natrapiti two viznachennya koshtіv werewolf.

According au-Perche, oborotnі Costa - tse groshovі resources SSMSC contribution to oborotnі virobnichі i Fondi Fondi obіgu for zabezpechennya bezperervnogo virobnitstva that realіzatsії vigotovlenoї produktsії.

Alternatively, oborotnі Costa - tse assets SSMSC protyagom one virobnichogo cycle abo one calendar rock on shaping can Buti peretvorenі groshі. Deyakі authoritarian TAKE sama viznachennya give termіnu "Werewolves kapіtal". Tse svіdchit about іdentichnіst on їhnyu Dumka, understand - Costa oborotnі that werewolves kapіtal.

In zarubіzhnіy ekonomіchnіy lіteraturі okremі authoritarian viznachayut werewolf kapіtal yak oborotnі assets for mіnusom korotkostrokovih zobov'yazan. In Taqiy sposіb daєtsya viznachennya Vlasnyi working kapіtalu.

Uzagalі ponyattya "kapіtal" vistupaє in troh forms groshovіy, produktivnіy i tovarnіy. Naybіlsh wider, zagalne ponyattya kapіtalu vіdpovіdaє yogo groshovіy formі. In ekonomіchnіy teorії "penny kapіtal" rozglyadaєtsya yak vartіsna form vsogo kapіtalu, not deprivation yak Pevnyi som pennies, scho spryamovuєtsya in protsesі gospodarsko-pіdpriєmnitskoї dіyalnostі on pridbannya zasobіv virobnitstva i predmetіv pratsі.

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Werewolves kapіtal held three stadії krugoobіgu: penny, virobnichu th trademark. On pershіy stadії pid hour avansuvannya koshtіv zdіysnyuєtsya pridbannya th nagromadzhennya neobhіdnih virobnichih zapasіv.

In virobnichomu protsesі avansuєtsya vartіst for stvorennya produktsії: from rozmіrі vartostі vikoristanih virobnichih zapasіv, perenesenoї vartostі mainly fondіv, vitrat the very Prace (zarobіtna board that her vitrati pov'yazanі s). Virobnicha stadіya krugoobіgu working kapіtalu zavershuєtsya Key infrastructure gotovoї produktsії, pіslya chogo nastaє stadіya realіzatsії.

On tretіy stadії avansuvannya koshtіv trivaє Doty, docks commodity form vartostі not peretvoritsya on penny. Otrimannya viruchki od realіzatsії svіdchit about korisnіst stvorenoї suspіlstvom vartostі i have about vіdtvorennya avansovanih nіy koshtіv. Penny form yakoї nabiraє werewolf kapіtal on tretіy stadії krugoobіgu, odnochasno Yea i Pochatkova stadієyu the following turnover kapіtalu.

Krugoobіg working kapіtalu i stvorennya novoї vartostі vіdbuvaєtsya of scheme:

T - T ... B ... C '- G'

de G - Costa, scho avansuyutsya;

T - pratsі Objects (goods);

B - virobnitstvo;

T '- ready Produkciya (goods);

T '- Costa, otrimanі od realіzatsії stvorenoї produktsії.

Meta funktsіonuvannya kapіtalu bude dosyagnuto todі, if T '= T + AG tobto if vіdbudetsya prirіst pennies porіvnyano s avansovanoyu sumoyu.

Otzhe, samozrostannya kapіtalu vіdbuvaєtsya in protsesі krugoobіgu working kapіtalu, yaky pass rіznі stadії i nabiraє rіznih forms. Shcho less then an hour of circulating kapіtal is staying in tіy chi іnshіy formі (groshovіy, virobnichіy, tovarnіy), then Vishcha efektivnіst yogo vikoristannya, i navpaki. Werewolves kapіtal bere fate in stvorennі novoї vartostі not directly, but through oborotnі funds.

Warehouse i rozmіschennya working kapіtalu stale od, in yakіy sferі vіn funktsіonuє: virobnicha, trade poserednitska, poslug sphere (in tіm chislі fіnansovih).

Warehouse i rozmіschennya werewolf koshtіv

In virobnichіy sferі werewolf kapіtal (oborotnі Costa) avansuєtsya in oborotnі virobnichі i Fondi Fondi obіgu (Fig. 6.1).

Before virobnichih fondіv nalezhat: sirovina, osnovnі th dopomіzhnі materіali, napіvfabrikati, palivo, packaging, zapasnі Chastain for remontіv, malotsіnnі i shvidkoznoshuvanі Objects, unfinished virobnitstvo, napіvfabrikati Vlasnyi vigotovlennya, vitrati maybutnіh perіodіv.

Fondi obіgu - tse zalishki gotovoї produktsії on skladі of companies, vіdvantazhenі, ale not oplachenі pokuptsyami goods, zalishki koshtіv of companies on the production rahunku in bank kasі have rozrahunkah have debіtorskіy zaborgovanostі and takozh ukladenі in korotkostrokovі tsіnnі Papero.

So rank, werewolves kapіtal (oborotnі Costa) - tse Costa, avansovanі in oborotnі virobnichі i Fondi Fondi obіgu for zabezpechennya bezperervnostі processes virobnitstva, realіzatsії produktsії that otrimannya pributku.

Spіvvіdnoshennya werewolf koshtіv scho perebuvayut in sferі virobnitstva th at sferі obіgu, Je neodnakovim in rіznih Galuzo national Gospodarstwa. Poyasnyuєtsya tse Especially organіzatsії virobnitstva, postachannya, zbutu and takozh Sistemi rozrahunkіv. For zabezpechennya bezperervnostі processes virobnitstva i realіzatsії produktsії neobhіdno dosyagti optimal spіvvіdnoshennya werewolf koshtіv in sferі virobnitstva th obіgu. When tsomu pіdpriєmstvo zaіnteresovane in zmenshennі werewolf koshtіv in sferі obіgu for rakhunok polіpshennya Sistemi postachannya, ratsіonalnіshih rozrahunkіv forms. In tsіlomu in national gospodarstvі Ukraine materіalnі oborotnі Costa in 1999. (I pіvrіchchya) becomes 21.5%, the fund obіgu - 74.7%, in promislovostі vіdpovіdno - 29.9% that 67.9% (Table 6.1.).

Structure rozmіschennya werewolf koshtіv at national gospodarstvі Ukraine

Warehouse werewolf koshtіv - tse sukupnіst okremih elementіv werewolf virobnichih fondіv i fondіv obіgu. Warehouse werewolf koshtіv in rіznih Galuzo Gospodarstwa Mauger mother pevnі osoblivostі. So, virobnichіy sferі osnovnі stattі werewolf koshtіv - tse sirovina, osnovnі materіali, unfinished virobnitstvo ready Produkciya. In okremih Galuzo promislovostі Je stattі werewolf koshtіv, harakternі scho deprivation for them. Napriklad have metalurgіynіy promislovostі a werewolf Costa vrahovuєtsya zmіnne obladnannya, while dobuvnih Galuzo to vitrat maybutnіh perіodіv vklyuchayut vitrati on gіrnichopіdgotovchі robots.

Structure of current koshtіv - tse Pete Wagga vartostі okremih become a werewolf virobnichih fondіv i fondіv obіgu in zagalnіy sumі koshtіv werewolf. Structure of current koshtіv Got znachnі Oscillations in okremih Galuzo Gospodarstwa. Vaughn deposits warehouse od i structuring vitrat on virobnitstvo, supply materіalnih tsіnnostey minds, minds realіzatsії produktsії (vikonanih robіt, nadanih poslug) conducted rozrahunkіv.

Yakscho rozglyadati structure of current koshtіv in okremih Galuzo promislovostі then slіd zaznachiti, scho in vugіlnіy promislovostі, yak Bulo already told digit pitomu breaking bar zaymayut vitrati maybutnіh perіodіv. Tse poyasnyuєtsya vіdnosno great pіdgotovchimi vitratami scho pereduyut vidobutku korisnih Kopalin (planuvannya maybutnіh rozrobok, rozkrivnі robot oblashtuvannya mines that INSHI).

In legkіy i harchovіy promislovostі characteristic osoblivіstyu Je-valued materіalomіstkіst produktsії. Otzhe, Visoko Wagga werewolf Je Pete koshtіv in stocks sirovini th main materіalіv.

Mashinobuduvannya that metaloobrobka vіdrіznyayutsya digit trudomіstkіstyu, skladnіstyu virobnichih protsesіv, trivalіstyu digit vigotovlennya produktsії. At the Branch tsіy Visoka Pete Wagga werewolf koshtіv, avansovanih in UNFINISHED virobnitstvo.

In naftohіmіchnіy promislovostі temple Je chastka werewolf koshtіv, vkladenih in vіdvantazhenі goods. Poyasnyuєtsya Tse note scho tehnologіchno processes in the Branch tsіy netrivalі i-valued Chastina vigotovlenogo product is staying on the high road to spozhivacha.

Zmіni in upravlіnnі ekonomіkoyu vіdchutno vplinuli on the structure of current koshtіv Promyslova i nepromislovih of companies of Ukraine (div. Table. 6.1).

Yak can be seen s Table. 6.1 on Promyslova pіdpriєmstvah chastka materіalnih zapasіv zmenshilasya 41.6, penny koshtіv i vіdvantazhenoї produktsії - vіdpovіdno 6.3 i 11.0 vіdsotkovih punktіv; Pete Wagga debіtorskoї zaborgovanostі zrosla 58.2 vіdsotkovogo item. In tsіlomu in national gospodarstvі Ukraine chastka materіalnih zapasіv, penny koshtіv that vіdvantazhenoї produktsії zmenshilasya vіdpovіdno 41.7, 13.7 is the 11.5 and debіtorskoї zaborgovanostі - zrosla 63.8 vіdsotkovogo item.

Pіdvischennya chastki debіtorskoї zaborgovanostі nіbito svіdchit about polіpshennya zbutu produktsії, priskorennya obertannya working kapіtalu. Ale tse vіdbuvaєtsya on fonі skorochennya materіalnih zapasіv, tobto on fonі skorochennya obsyagu virobnitstva.

Zmenshennya zalishkіv koshtіv svіdchit not stіlki about Visokiy rіven upravlіnnya penny flows on pіdpriєmstvah, skіlki about GOSTR defіtsit Tsikh koshtіv, zumovleny іnflyatsієyu, Creasy neplatezhіv, nedoskonaloyu podatkovih polіtikoyu.

Naybіlshe zmenshennya pitomoї crowbars koshtіv in skladі working kapіtalu 1993 became rock. Same Tsey Year іnflyatsіya syagnula naybіlshih rozmіrіv.

Naybіlshe skorochennya pitomoї crowbars werewolf koshtіv in stocks of commodity-materіalnih tsіnnostey vіdbulosya 1992 roku. Same todі puts RPPOs traditsіynih zv'yazkіv mіzh virobnikami rіznih regіonіv.

Pіk zrostannya pitomoї crowbars vіdvantazhenoї produktsії pripadaє for 1992 p, and debіtorskoї zaborgovanostі -. For 1997, p. Tse svіdchit about skrutne encampment Where Money Does OPIN pіdpriєmstva. In zv'yazku s poshirennyam Creasy neplatezhіv pіdpriєmstva not mali dostatnіh koshtіv for zakupіvlі materіalnih tsіnnostey, tsіni to SSMSC uniquely zrosli.

Navedenі danі svіdchat, scho mill i vikoristannya working kapіtalu okremogo pіdpriєmstva stale od Economy will power in the tsіlomu. In his Cherga, stan od Economy powers deposits become th vikoristannya working kapіtalu okremogo pіdpriєmstva.