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Fіnansi of companies - Fіlіmonenkov OS

1.4. Osoblivostі organіzatsії fіnansіv of companies rіznih forms vlasnostі

Perehіd to rinkovoї Economy, yaky zdіysnyuєtsya in protsesі rozderzhavlennya, peredbachaє nayavnіst velikoї kіlkostі sub'єktіv gospodaryuvannya rіznih forms vlasnostі: derzhavnoї, komunalnoї, kooperativnoї, orendnoї, aktsіonernoї, privatnoї, zmіshanoї.

Funktsіonuvannya skin sub'єkta gospodaryuvannya tієї chi іnshoї FORMS vlasnostі pov'yazana s i Especially in organіzatsії fіnansіv. Pong proyavlyayutsya formuvannі in statutory fund (kapіtalu) rozpodіlі pributku, formuvannі i vikoristannі fondіv penny koshtіv, vzaєmovіdnosinah toscho s budget.

Bіlshoyu mіroyu osoblivostі organіzatsії fіnansіv of companies in rіznih forms vlasnostі viyavlyayutsya at formuvannі їh fіnansovih resursіv. So, Yakscho on pіdpriєmstvah derzhavnoї FORMS vlasnostі fіnansovі resources formuyutsya mainly due rakhunok budgetary koshtіv, then pіdpriєmstvah nederzhavnoї FORMS vlasnostі - perevazhno for rakhunok chastkovih (payovih) vneskіv zasnovnikіv - Yurydychna i fіzichnih osіb.

Vodnochase in the minds of companies for market analysis navіt derzhavnoї FORMS vlasnostі digit mіroyu skorochuyutsya byudzhetnі asignuvannya on rіznі tsіlі. Together s note in bagatoh of companies z'yavlyayutsya takі dzherela fіnansovih resursіv, yak i divіdendi vіdsotki s tsіnnih paperіv, Prybutok od uchastі in dіyalnostі іnshih of companies that od Venue of operatsіy i s currency Monetary tsіnnostyami toscho.

The main forms of gospodaryuvannya in rinkovіy ekonomіtsі Je aktsіonerne tovaristvo.

Aktsіonerne tovaristvo - tse organіzatsіyno legal form ob'єdnannya, utvorena on osnovі dobrovіlnoї Zgoda Yurydychna i fіzichnih osіb, SSMSC ob'єdnali svoї fіnansovі materіalnі resources that i vipustili in obіg aktsії s metoyu otrimannya pributku.

Aktsіonerne tovaristvo Je Yurydychna special, scho Got Vlasnyi titles, statute, signet i balance. Vіdpovіdno to the Statute vono Mauger zdіysnyuvati whether SSMSC Vidi dіyalnostі, SSMSC not superechat chinnomu zakonodavstvu. In statutі krіm vidіv dіyalnostі toil Buti zaznachenі Vidi aktsіy scho vipuskayutsya, їh nomіnalna vartіst, Quantity aktsіy, SSMSC kupuyutsya zasnovnikami and takozh vіdpovіdalnіst for nesvoєchasny aktsіy Key infrastructure.

Cutaneous aktsіonerne tovaristvo Got Povny gospodarsku samostіynіst schodo virіshennya ustanovchih power, and at the Same virobnitstvі that rozpodіlі produktsії, oplatі pratsі svoїh pratsіvnikіv, vstanovlennі tsіn, rozpodіlі that vikoristannі pure pributku that іnshih rezultatіv pіdpriєmnitskoї dіyalnostі. Aktsіonerne tovaristvo Nese vіdpovіdalnіst for svoїmi zobov'yazannyami vsіm Main, against non vіdpovіdaє for zobov'yazannyami aktsіonerіv. Together s note aktsіoneri vіdpovіdayut for zobov'yazannyami tovaristva in the furrows of the NKVD in vnesku kapіtal.

Aktsіonernі tovaristva shaping can Buti i vіdkritogo Closed-tipіv. Vіdmіnnіst mіzh them polyagaє in fact scho aktsіonernі tovaristva Closed-type mozhut stvoryuvati obmezhenu aktsіonerіv Quantity, and Quantity is the warehouse aktsіonerіv tovaristva vіdkritogo type not obmezhenі.

Statutory kapіtal aktsіonernogo tovaristva vіdkritogo type formuєtsya Shlyakhov sale aktsіy in formі vіdkritoї peredplati, and aktsіonernih tovaristvah Closed-type - deprivation for rakhunok vneskіv zasnovnikіv, oskіlki in vіdkritu peredplatu aktsії not nadhodyat. Krіm of aktsіoner tovaristva vіdkritogo type Mauger samostіyno rozporyadzhatisya svoїmi aktsіyami, tobto prodavatsya їh, send both іnshim ladies, zakladati pid outpost without Zgoda іnshih aktsіonerіv tovaristva Svoge. Member aktsіonernogo tovaristva Closed-type is not Mauger prodavatsya svіy share without Zgoda іnshih aktsіonerіv, SSMSC toil perevazhne right to pridbannya Tsikh aktsіy.

Stvorennya i funktsіonuvannya aktsіonernih tovaristv oposeredkovane fіnansovimi vіdnosinami, SSMSC ohoplyuyut groshovі vіdnosini іz zasnovnikami tovaristva that їh of labor collectives, postachalnikami i pokuptsyami, she pozabyudzhetnimi budget funds, insurance kompanіyami i banks and takozh groshovі vіdnosini, pov'yazanі otrimannyam s i i rozpodіlom Vlasnyi dohodіv nakopichen, formuvannyam i vikoristannyam vіdpovіdnih fondіv koshtіv penny. Tsі groshovі vіdnosini practical virazhayut sutnіst fіnansіv aktsіonernih tovaristv, SSMSC take an active part in formuvannі dohodіv i nakopichen, їh rozpodіlі that kontrolі for vikoristannyam.

W utvorennyam aktsіonernogo tovaristva formuєtsya yogo statutory kapіtal, yaky yavlyaє him zagalnu scrip koshtіv, vіdobrazhenu in Yogo statutі. Rozmіr statutory kapіtalu aktsіonernogo tovaristva vіdkritogo type becoming schonaymenshe 1250 mіnіmalnih zarobіtnih boards and tovaristva s obmezhenoyu vіdpovіdalnіstyu - schonaymenshe 625 mіnіmalnih zarobіtnih boards.

For rakhunok stvorenogo statutory kapіtalu in aktsіonernih tovaristvah formuyutsya osnovnі Fondi i oborotnі assets - materіalna basis virobnitstva processes.

In protsesі dіyalnostі aktsіonerne tovaristvo zdіysnyuє pevnі vitrati, otrimuє vitorg i Prybutok. Prybutok rozrahovuєtsya so very, yak i to pіdpriєmstvah іnshih forms vlasnostі i becoming rіznitsyu mіzh vitorgom od sale produktsії (vikonannya robіt, nadannya poslug) for virahuvannyam aktsizіv, i MPE vitrat on virobnitstvo i sales tsієї produktsії (vikonannya robіt, nadannya poslug). Yakscho vitrati perevischuyut vitorg (without vіdpovіdnih podatkіv) tovaristvo zaznaє zbitkіv.

Otrimany zagalny Prybutok vikoristovuєtsya nasampered on SPLAT protsentіv bank for loans, vstanovlenih podatkіv i platezhіv to budget. Prybutok scho zalishivsya, vvazhaєtsya clean i rozpodіlyaєtsya on rozsud aktsіonernogo tovaristva. Chastina pure pributku Mauger spryamovuvatisya on virobnichy i sotsіalny rozvitok tovaristva, viplatu vіdsotkіv for oblіgatsіyami i to the reserve fund. Clean Prybutok scho zalishivsya, vikoristovuєtsya for viplati divіdendіv aktsіoneram. Rozmіri vіdrahuvan od pure pributku for zaznachenimi napryamkami vstanovlyuyutsya zagalnimi Zborov aktsіonerіv tovaristva. Procedure formuvannya i vikoristannya reserve fund viznachaєtsya tovaristva statute. Costa Foundation vikoristovuyutsya on pokrittya neperedbachenih zbitkіv aktsіonernogo tovaristva. For rakhunok tsogo fund in razі nestachі pure pributku mozhut viplachuvatis vіdsotki for oblіgatsіyami i divіdendi for privіleyovanimi aktsіyami and takozh vikupatisya aktsії in aktsіonerіv for vіdsutnostі іnshih koshtіv.

When rozpodіlі pure pributku for vіdpovіdnimi napryamkami vrahovuyut fіnansovy camp aktsіonernogo tovaristva.

One s pokaznikіv scho harakterizuyut fіnansovy camp aktsіonernogo tovaristva i vplivayut on rozpodіl pure pributku, Je chastka (value) pributku scho pripadaє one aktsіyu.

For Relief tsogo pokaznika can really otsіniti efektivnіst dіyalnostі aktsіonernogo tovaristva, yogo fіnansovy camp.

The quantity of pure pributku one aktsіyu mozhna rozrahuvati of formula

de Chp - Net Prybutok tovaristva, UAH; H - Quantity aktsіy, vipuschenih tovaristvom.

Zbіlshennya tsogo pokaznika svіdchit about efektivnosti dіyalnіst aktsіonernogo tovaristva scho garantuє visokі divіdendi for aktsіyami. Well Zmenshennya chastki pure pributku one aktsіyu svіdchit about nedolіki in vikoristannі aktsіonernogo kapіtalu i neobhіdnіst ґruntovnogo analіzu dіyalnostі tovaristva.

About rіven vіddachі aktsіonernogo kapіtalu mozhna to judge the magnitude of the net pributku on odinitsyu aktsіonernogo kapіtalu scho obchislyuєtsya of formula

To de - aktsіonerny kapіtal, UAH.

In razі zmenshennya vіddachі aktsіonernogo kapіtalu Mauger power line-item about pripinennya dіyalnostі tovaristva.

Pripinennya dіyalnostі tovaristva zdіysnyuєtsya Shlyakhov yogo abo reorganіzatsії lіkvіdatsії. Rіshennya about reorganіzatsіyu tovaristva priymayut zagalnі Zborov aktsіonerіv, while vipadkah, peredbachenih zakonodavstvom - Antimonopoly komіtet abo court.

Reorganіzatsіya tovaristva Mauger Buti zdіysnena Shlyakhov yogo zlittya i priєdnannya, podіlu that viokremlennya іnshih samostіynih tovaristv, peretvorennya organіzatsіyno into another legal form.