Fіnansi of companies - Fіlіmonenkov OS

5.7. Pokazniki vikoristannya werewolf aktivіv that їh rozrahunok

Ekonomіchnimi pokaznikami vikoristannya werewolf aktivіv Je fondovіddacha, fondomіstkіst, pributkovіst, oborotnіst, koefіtsієnt oborotnostі, rozmіr vivіlnennya (frozen).

Fondovіddacha - pokaznik scho harakterizuє rіven virobnitstva valovoї (tovarnoї) produktsії on odinitsyu aktivіv werewolf. Viznachaєtsya vіn dіlennyam obsyagu virobnitstva valovoї abo tovarnoї produktsії in vartіsnomu virazhennі 1000 UAH aktivіv werewolf.

Fondomіstkіst - pokaznik scho harakterizuє rozmіr werewolf aktivіv, SSMSC vikoristovuyutsya in virobnitstvі odinitsі valovoї (realіzovanoї) produktsії. Viznachaєtsya vіn dіlennyam amount of current aktivіv 1000 UAH viroblenoї abo realіzovanoї produktsії.

table 5.7

Standards Vlasnyi werewolf aktivіv that dzherela їh pokrittya

(Skorocheno)

long.

Statte (Element) Current aktivіv

Suma, yew. UAH.

specification

1

Sirovina, osnovnі materіali that napіvfabrikati

911.3

2

Tara

150.0

3

Zapasnі Chastain

528.0

4

Malotsіnnі that shvidkoznoshuvanі Objects

52.0

5

UNFINISHED virobnitstvo

547.4

6

Vitrati maybutnіh perіodіv

15.3

7

ready Produkciya

210.0

8

Fuel type toscho

46.0

at once

2460.0

Dzherela pokrittya

1

Normative nayavnіst Vlasnyi werewolf aktivіv

on the cob rock zaplanovanogo

2330.0

2

Stalі pasiv

65.0

3

Prybutok

30.0

4

INSHI dzherela

35.0

5

Credit bank

-

at once

2460.0

Pributkovіst - pokaznik scho harakterizuє rіven okupnostі sukupnih vitrat virobnitstva abo yogo warehouses, in addition chislі aktivіv werewolf. Viznachaєtsya dіlennyam obsyagu balance pributku 1000 UAH serednorіchnoї vartostі aktivіv werewolf.

Nayvazhlivіshimi pokaznikami scho harakterizuyut vikoristannya werewolf aktivіv, Je їh oborotnіst that koefіtsієnt oborotnostі.

Oborotnі assets of companies in the entire hour perebuvayut rusі, prohodyachi poslіdovno three stadії krugoobіgu: zagotіvelnu, virobnichu that realіzatsії. Poslіdovne prohodzhennya current assets stadії krugoobіgu іz zmіnoyu forms vartostі nazivaєtsya oborotnіstyu.

Oborotnіst harakterizuєtsya trivalіstyu one turnover in days that kіlkіstyu obertіv for Pevnyi (analіzovany) perіod, tobto koefіtsієntom oborotnostі.

Trivalіst one turnover in days, tobto oborotnіst werewolf aktivіv, viznachaєtsya of formula

de D - Quantity dnіv for yak obchislyuєtsya oborotnіst (vvazhaєtsya scho mіsyats dorіvnyuє 30 days, kvartal- 90 pіvrіchchya- 180 Year - 360 days); Co - serednіy zalishok werewolf aktivіv for analіzovany perіod * UAH; P - suma turnover.

Koefіtsієnt oborotnostі, abo Quantity oborotіv for Year, obchislyuєtsya dіlennyam kіlkostі dnіv in rotsі on trivalіst one turnover in days abo dіlennyam sumi obertіv on serednіy zalishok aktivіv werewolf. In ostannomu vipadku koefіtsієnt oborotnostі virazhatimetsya in absolute terms (UAH, kopіykah).

For obchislennya pokaznikіv oborotnostі werewolf aktivіv vazhlivo correctly rozrahuvati quantities scho їh viznachayut: serednіy zalishok werewolf aktivіv that scrip turnover.

Serednorіchny zalishok werewolf aktivіv obchislyuєtsya yak serednohronologіchna value tobto Shlyakhov dodavannya half zalishku werewolf aktivіv on the cob that kіnets rock to povnoї sumi їh zalishkіv for INSHI mіsyatsі (quarter) i rock dіlennya otrimanoї sumi 12 (ABO 4).

Before sumi oborotіv vklyuchayut viruchku od realіzatsії produktsії, vikonannya robіt that nadannya poslug the side.

Oborotnіst werewolf aktivіv Je fіnansovim yakіsnim pokaznikom that Got great significance for of companies. Shcho shvidshe obertayutsya oborotnі asset, less then їh potrіbno for vikonannya plan virobnitstva that realіzatsії produktsії i for іnshih rіvnih minds bіlshy Prybutok otrimaє pіdpriєmstvo vischoyu th yogo Bude rentabelnіst. Yakscho Well oborotnіst werewolf aktivіv upovіlnyuєtsya, the tse sprichinyuєtsya dodatkovoї to require them, neefektivnogo їh vikoristannya that zamorozhuvannya.

Suma vivіlnennya abo zamorozhuvannya werewolf aktivіv in zv'yazku s priskorennyam abo upovіlnennyam їh oborotnostі viznachaєtsya INR

* Ekonomіchno bіlsh obґruntovano at rozrahunku oborotnostі vibirati vartіst werewolf aktivіv, vikoristanih in protsesі virobnitstva instead їh serednіy zalishok, oskіlki zalishki werewolf aktivіv - tse assets, scho slit did not take uchastі in virobnitstvі (in oborotі) and to rozrahovuvati їh turnover ekonomіchno nedotsіlno .

zhennyam sumi odnodennogo turnover (viruchki) for zvіtny perіod on Quantity dnіv priskorennya abo upovіlnennya oborotnostі in zvіtnomu rotsі porіvnyano s basic. Tsey pokaznik obchislyuєtsya of formula

De Ro - suma turnover (viruchki) for zvіtny Year, UAH; D - Quantity dnіv in zvіtnomu perіodі; On, Oo - oborotnіst vіdpovіdno at baseline that zvіtnomu perіodah, dnіv.

Priskorennya oborotnostі werewolf aktivіv Got bike narodnogospodarske values. When tsomu іz zapasіv of companies vivіlnyayutsya velicheznі sumi koshtіv, SSMSC mozhna dodatkovo spryamovuvati on fіnansuvannya i rozshirennya virobnitstva.

Fight for priskorennya oborotnostі werewolf aktivіv potrіbno odnochasno on vsіh troh stadіyah їh krugoobіgu Shlyakhov skorochennya hour to virobnitstvo that obіg.

Main Shlyakhov skorochennya hour turnover virobnichih zapasіv Je rіvnomіrne imported commodity-materіalnih tsіnnostey; formuvannya zapasіv potrіbnih tsіnnostey in furrows mozhlivogo mіnіmumu scho postіyno zabezpechuyut neperervnіst virobnitstva processes; prevent kupіvlі nepotrіbnih that realіzatsії nadlishkovih materіalіv.

Priskorennya oborotnostі werewolf aktivіv on stadії virobnitstva dosyagaєtsya mainly due rakhunok skorochennya virobnichogo cycle.

In sferі obіgu turnover of circulating aktivіv mozhna priskoriti Shlyakhov priskorennya realіzatsії produktsії, rozrahunkіv for realіzovanu produktsіyu that nadanі Hotel, prevent stvorennya debіtorskoї zaborgovanostі that іn.