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Фінанси підприємств - Філімоненков О.С.

Розділ 5. The turnaround activity of the devices

5.1. The essence of the active assets, the warehouse and the structure

The material basis of a be-yak vibrobitvt за zasobi vibrobitvtva, yakі zakladayutsya iz zasobiov ta itemіv pratsі, scho take the fate of a devious product. Ale will look at the visibility of the nature of the function in the process of virbitnitsva, the way that the product is transferred to productions, the product is clogged up, and the economic form of the turn-by-turn activates is created, and the prefetters are prac- tically werewolves.

The turnaround activator is a natural-rechovinnaya category - that is, the sukupnist material-richovinnih tsinnost і grosnovih koshtiv, yakі take the fate of a strict product, tiklkom szhozhivayutsya vibropnichomu protsessi i povnistyu transfer their vartist to vibrochny product simplification of the operational cycle two months after the balance sheet date (sirovin, Material, ready to produce, groshovi kosti tochno).

At the same time, in the minds of the commodity-groschen frankness of materialism, it is no longer a matter of vir- tage in kindness, but in the form of vari- ants.

Otzhe, predmeti pratsi u groshovіy otsyntsi vibrochnichi turnaround funds. Prior to them on the promises pidpriemstvah nalezhat sirovin, materialov, palivo, spare parti, palne, інші матеріальні цінності.

To the warehouse of werewolves of revolving funds to enter takozh uncompleted virubnitsu ta vitrati majbutnih periodov.

Basically, the recognition (function) of the vibrotic fondi in the marginalized in the planar rhythmic process of viroblnitva on pidpriemstva ta in ob'ednanney.

Крім виробничих оборотних фонів кожне підприємство має частину активів, що перебувають в обороі. Tse is ready to produce, groshovi koshi on rahunkah at the bank that in the cake pidpriemstva, koshi in rozraunkah tochno. Part of the active, otsínena in pennies, nazivaetsya funds obyg. Basically їх confession (functіія) polyagaє in забзпеченні коштами planірный to process turnover on підприємствах.

Ale nezvazhayuchi na vidmіnostі u ogranichennyi vernyni fondi ta fundi obogu tisno vzajmopov'yana. Ponies obesgovuyot iodiniy protsedvitrennya v vibrobitnvі i zabezpechuyut yogo neperervnist.

Vodnochas otvernі fundi ta fondi obigu є storozami otkrytnykh activeiv, sho vіdobrazhayut rozmіschennya їh behind the spheres vіdvorennya u protsessi ruhu, i at once with self-economic categories.

Економічною категоrіією, що об'єктивно існує, є оборотні activator. For z'yasuvannya ekonomichnogo zmistu revolving proizvodiv neobhidno rozmezhuvaty i funktsionalnyi formy, yakih vony postyno nabirayut і zmіniyut, passing through the sphere of virobnitskva that obygu, pov'yazuvati ryh (zmіnu) tsikh functional forms in rukhom rechovih nosіїv, and takozh rozglyadati vokrinni activator yak Category in russia.

Spravdi, yakshcheo process vibrobitnitsva on the skin pidpriemstvi non-perennial, then vokrugi activa, scho obosgogovuyot yogo, at the dermal moment perebuvayut one-hour yak in the vibrobitvtva viglyadі vibropnichnyh storages, unfinished vibrobitvva, and in the sphere of vigyad vyglyady virobiv that grotesque koshtiv. In addition, in the sphere of virobnitsvva stinks pass from the sphere of obvi and navpaks, tobto postyyno perebuvayut rusi, passing three stadії krugobogu - penny, merchandise that vibrochnich.

In the minds of commodity-grotesques, it is necessary to reduce the circulation of commodity-material values ​​to obeserkoyuyutsya їх ватістю, що not vitrachayatsya, do not begrudge subordination to її речових носіїв, and to be lulled in the intercessions of the process of creating and destroying its ruhu. In Marx's book K. Marx wrote: "Wartiness vzagali to advance, and not vitrachayutsya, oskilki tsya vartist, passing the phase of its cyclone, turn to its vihidny point." Otzhe, werewolf activists do not vitrachayutsya, do not argue, and advance it povertayutsya pіdpriemstvu in the process of realizatsii production.

Otzhe, turnaround activator yak vartisna kategrіya - tse vartіst, advance in krugoob of vibronicheskih revolving funds fondіv ta fundіv obіgu for zabezpetchennya nerpervnostі process vibrobnitsva ta obigu.

In the economical literature, take a look at the future of the turnaround assets. Odnі ekonomisti trautuyut їh yak "groshovi koshti, advance in virginicheskii fundi and fundi obigu", envy vvazhayut, sho vokranchi activitie - part of kapitalu pіdpriemstva, is contributed to the yoga streaming activaion, to the cost of koshti, advanced for the turn of the turnout vibrochnyh active in active .

Ale werewolf activites include yak material, so i grosovy resource. Tom ototozhnyuvati їх тільки з грошовими коштами economically not oborontovano.

In the organisation of the rolling stock, the warehouse of the warehouse and structure.

Pid warehouse of turnaround activities to increase the amount of items (articles).

The structure of the turnaround assets is the same as the spinning of the elements of the turnaround assets in the fatal crisis.

In the people's state warehouse - the structure of the turn-around assets, to be located in the warehouse, the warehouse, the type of product, the product, the specialties of the material and technical post-accident. In the vibrochnic sphere, and takozh at torghivlі naybіlshu pіtomu vagu in turnaround assets mаyut reserve.

The reserve is an active, yaki perebuvayut in the process of virobnitsvva in the manner of a subordinate sale of the viribnitsva that is returned to the product, to be exaggerated for the sale of the minds of the zvichaynoy gospodarstvo diyalnosti, and for the spoiling at the process of vibrobitvita production, vikonannya robit ta nadannya sgig.

In gospodarskyi dіyalnіі zapasі поділяються на такі вид:

• syrovina, basic dopomizhnі materіali, komplektuychі virobi ta іnshі materіalnі tsіnnostі, are recognized for vibrobitvtva products, vikonannya robit, nadannya sgig, obeslugovuvannya virobnitsvva tochno;

• Virobi of an uncompleted vibrobitvit in vigilance not before the fragmentation of parts, universities, vibrobs and unfinished technological processes;

• I prepare the product, I prepare it for use, that is for sale;

• a friend of vygljadі materialovnyh tsinnost, sho pridbani (otrimany) ta utrimuyutsya on pіdpriemstvі z meto podalshogo sale;

• малоцінні та швидкозношувані предмети;

• young animals, creatures and goods, products of the silk and lish state, which can stink from the positions (standard).

The structure of turnover assets in the people's government in the middle of the Ukraine is shown in Table. 5.1.

Table 5.1

Structure of turnover assets,%

Warehouse і structure of revolving assets is not стали stalami. Wants zmіniyutsya yak for rock, so і stretching to rock fallow in the nature of the viribichoї діяльності підприємства, specialities of the formulation of stocks and vitrates.

Table 3. 5.1 bachimo, sho yak in the people's state property, so that the tendency to develop a trend to an appreciable speed of the vibrochnyh stocks, that is, the finished productions and the water hour to the debt of the debitor's zaborgovanosti. On the basis of the structure of the current assets, the shifting of the share in the management of the economy was effected in the direction of the sovereign debt. The main reason for the hindrance of the vibrotic reserves is the speed of the vibrobitvita. Zrostania z Debirtskoy zaborgovanosti can be explained by the crisis of non-payments to the people's government.

Analyzyuchi zmіni the structure of the turnaround assets by their elements (Table 5.1), signifi- cantly, the part of the vibro- nical stores that are ready to be produced, and the part of the debotters' zaborgovanosti zbіlshuyutsya. Tse svidchit about znizhennya rivnya yak materіal'noї basis, so і ekonomiki zagalom. For such minds, it is necessary to shift the vibrobytvo, to formulate a turnaround activist in the existing duties, that is, for example, the urahovoychy, the yo-yo, and the overhead, negatively affect the vibro-financial support for the people.