Fіnansi of companies - Fіlіmonenkov OS

9.3. Platospromozhnіst, її pokazniki that technique їh rozrahunku

Platospromozhnіst harakterizuєtsya dostatnoyu kіlkіstyu werewolf aktivіv pіdpriєmstva to repay svoїh zobov'yazan protyagom rock.

Pіdpriєmstvo vvazhaєtsya platospromozhnim, Yakscho yogo zagalnі assets perevischuyut potochnі. Nezdatnіst pіdpriєmstva zadovolniti vimogi kreditorіv s Pay tovarіv, SPLAT platezhіv from budget pozabyudzhetnі Fondi toscho in zv'yazku s perevischennyam zobov'yazan over vartіstyu lane that іnshih aktivіv harakterizuє yogo neplatospromozhnіst, abo nespromozhnіst.

Pіdpriєmstvo viznaєtsya neplatospromozhnim in razі viyavlennya nezadovіlnoї balance sheet structure.

Nezadovіlna structure of the balance sheet - tse Taqiy Mill Lane i zobov'yazan borzhnika, if yogo for Mayne not Mauger Buti zabezpechene vikonannya zobov'yazan to creditors through nedostatnіy rіven lіkvіdnostі lane.

Main pokaznikami on osnovі yakih mozhna viznachiti platospromozhnіst pіdpriєmstva, Je koefіtsієnt avtonomії (fіnansovoї Nezalezhnosti); koefіtsієnt fіnansovoї stabіlnostі; koefіtsієnt fіnansovogo lіveridzhu; koefіtsієnt zabezpechenostі Vlasnyi Costa; koefіtsієnt pokrittya (platospromozhnostі).

Koefіtsієnt avtonomії - pokaznik, yaky harakterizuє chastku Vlasnyi aktivіv in zagalnіy sumі vsіh aktivіv pіdpriєmstva, vikoristanih him for zdіysnennya statutnoї dіyalnostі. Koefіtsієnt avtonomії rozrahovuєtsya dіlennyam sumi Vlasnyi kapіtalu on vartіst Lane pіdpriєmstva of formula

de UCC - Vlasnyi kapіtal, UAH; BM - vartіst Lane, UAH.

Mіnіmalne (normative) values ​​koefіtsієnta avtonomії Kavt> 0.5. Tacke values ​​tsogo pokaznika daє zmogu pripustiti scho OAO All zobov'yazannya pіdpriєmstva shaping can Buti pokritі Vlasnyi assets. Zbіlshennya koefіtsієnta avtonomії svіdchit about bіlshu fіnansovu nezalezhnіst, pіdvischennya garantії repayment pіdpriєmstvom svoїh zobov'yazan. Otzhe scho bіlshy koefіtsієnt avtonomії then maintained upstream fіnansovy pіdpriєmstva camp.

Koefіtsієnt fіnansovoї stabіlnostі - pokaznik, yaky harakterizuєtsya vіdnoshennyam Vlasnyi i pozikovih koshtіv pіdpriєmstva, tobto vіn pokazuє, skіlki pozikovih koshtіv Zăluceni pіdpriєmstvo in rozrahunku 1 UAH vkladenih in assets Vlasnyi koshtіv. Koefіtsієnt fіnansovoї stabіlnostі viznachaєtsya of formula

Koefіtsієnt fіnansovoї stabіlnostі

Costa

de VC, PC - Costa, UAH vіdpovіdno vlasnі i pozikovі.

Normal (normative) vvazhaєtsya, FSC> 1 Perevischennya Vlasnyi koshtіv over pozikovimi svіdchit about those scho Got pіdpriєmstvo stіyky fіnansovy mill i vіdnosno Square od zovnіshnіh fіnansovih Jerel.

Koefіtsієnt fіnansovogo lіveridzhu harakterizuєtsya vіdnoshennyam dovgostrokovih zobov'yazan i Jerel Vlasnyi koshtіv pіdpriєmstva, tobto pokazuє, skіlki dovgostrokovih zobov'yazan pripadaє on odinitsyu Jerel Vlasnyi koshtіv. Koefіtsієnt fіnansovogo lіveridzhu obchislyuєtsya of formula

Koefіtsієnt fіnansovogo lіveridzhu

DZ de - dovgostrokovі zobov'yazannya, UAH.

Normal (normative) vvazhaєtsya Cp <1. In tsomu razі fіnansovy camp pіdpriєmstva vіdnosno normal.

Koefіtsієnt zabezpechenostі Vlasnyi Costa - pokaznik, yaky harakterizuє rіven zabezpechenostі pіdpriєmstva Vlasnyi Jerel formuvannya werewolf aktivіv, tobto pokazuє, skіlki Vlasnyi Jerel formuvannya werewolf aktivіv pіdpriєmstva pripadaє on odinitsyu Tsikh aktivіv. Rozrahovuєtsya Tsey koefіtsієnt for danimi balance pіdpriєmstva for vіdpovіdny zvіtny perіod in this order: od pіdsumku for Perche rozdіlom pasiv balance vіdnіmaєtsya pіdsumok for Perche rozdіlom asset i otrimana rіznitsya dіlitsya on the bag pіdsumku another rozdіlu asset balance, tobto rozrahovana factuality nayavnіst Vlasnyi i prirіvnyanih to them Jerel formuvannya obіgovih koshtіv dіlitsya on factual vartіst nayavnih obіgovih koshtіv. Rozrahunok vikonuєtsya for formula.

koefіtsієnt zabezpechenostі Vlasnyi Costa

de Kzvk - koefіtsієnt zabezpechenostі Vlasnyi Costa; P1 - suma pіdsumku for Perche rozdіlom pasiv balance, USD; A1, A2 scrip pіdsumkіv vіdpovіdno for Persha that another rozdіlami asset balance, UAH.

Normal vvazhaєtsya Kzvk> 0.1. Oznachaє Tse, scho nayavnі oborotnі assets pіdpriєmstva pokrivayutsya Vlasnyi i prirіvnyanimi Jerel before them. Zbіlshennya koefіtsієnta zabezpechenostі oznachatime, scho in pіdpriєmstva Je nadlishkovі dzherela formuvannya werewolf aktivіv and Yogo znizhennya svіdchit about nestachu Tsikh Jerel. In oboh vipadkah fіnansovy camp pіdpriєmstva bude nestіykim.

Koefіtsієnt pokrittya (platospromozhnostі) - pokaznik, yaky harakterizuє rіven dostatnostі (Flow aktivіv) obіgovih koshtіv pіdpriєmstvam to repay svoїh precisely zobov'yazan protyagom rock. Vіn viznachaєtsya vіdnoshennyam vsіh precisely aktivіv (for vinyatkom vitrat maybutnіh perіodіv) to precisely zobov'yazan pіdpriєmstva. Koefіtsієnt pokrittya rozrahovuєtsya of formula

Koefіtsієnt pokrittya

de suma Vmp- vitrat maybutnіh perіodіv, UAH.

Koefіtsієnt pokrittya pokazuє, skіlki penny odinits werewolf aktivіv pripadaє on skin penny odinitsyu precisely zobov'yazan. Normative values ​​koefіtsієnta R> 1. Otzhe, pіdpriєmstvo vvazhaєtsya platospromozhnim, Yakscho yogo zagalnі assets perevischuyut potochnі zobov'yazannya.U tsomu razі in pіdpriєmstva stіyky fіnansovy mill i vono Mauger svoєchasno pogasiti svoї platіzhnі zobov'yazannya.

Gnformatsіynoyu bazoyu for otsіnki fіnansovogo will pіdpriєmstva Je danі Balance pіdpriєmstva (form number 1), Zvіtu about fіnansovі results (form number 2), Zvіtu about ruh penny koshtіv (form number 3), Zvіtu about Vlasnyi kapіtal (form number 4), statistichnoї that іnshoї zvіtnostі.