home Economy Agrarian Ekonomіka of companies - Andrіychuk VG

Agrarian Ekonomіka of companies - Andrіychuk VG

Subject 12. Werewolves KAPІTALAGRARNIH of companies

12.1. Ekonomichna are working kapіtalu that yogo warehouse

In protsesі sіlskogospodarskogo virobnitstva nezamіnnu role vіdіgraє werewolf kapіtal one yak s nayvazhlivіshih faktorіv, scho uniquely vplivaє on formuvannya sobіvartostі produktsії. Werewolves kapіtal representations of companies such assets, for scho priznachenі virobnichogo spozhivannya chi realіzatsії protyagom operatsіynogo cycle abo protyagom 12 mіs. Dachi s balance sheet, and takozh Costa penny that їh ekvіvalentami. When tsomu pid operatsіynim cycle rozumіyut promіzhok hour s time for pridbannya zapasіv zdіysnennya gospodarskoї dіyalnostі until one otrimannya koshtіv od realіzatsії viroblenoї for їh participation produktsії. For svoїm ekonomіchnim zmіstom kategorіya working kapіtalu Mauger Buti yak viznachena sukupnіst werewolf fondіv i fondіv obіgu * 1.

* 1: {i have vіtchiznyanіy nautsі praktitsі, zamіst ponyattya "Werewolves kapіtal" vikoristovuvalosya ponyattya "oborotnі zasobi". For svoїm ekonomіchnim zmіstom stink іdentichnі.}

Oborotnі Fund - tse penny viraz predmetіv pratsі scho znahodyatsya on stadії virobnichih zapasіv i UNFINISHED virobnitstva, SSMSC take the fate of deprivation in one tsiklі virobnitstva i povnіstyu transferring their vartіst on stvoryuvany product. Oborotnі Fondi s ekonomіchnogo Look Je avansovanoyu vartіstyu on stadії virobnitstva. For svoєyu funktsіonalnoyu Rolle stink іstotno rіznyatsya mіzh themselves in protsesі virobnitstva. Vіdpovіdno to vkazanoї Find our vidіlyayut takі їh groups: virobnichі inventory, work virobnitstvo i tvarini on viroschuvannі that vіdgodіvlі. The balance of companies aktivі oborotnі Fondi vіdobrazhayutsya in rozdіlі II of "Oborotnі assets" pіdrozdіlі "Inventories". Before tsogo warehouse pіdrozdіlu included i ready Produkciya, Hoch for svoїm ekonomіchnim zmіstom Tsey kind of werewolf zasobіv slіd Bulo b rozglyadati yak yelement fondіv obіgu.

Virobnichі reserves - tse Objects pratsі, SSMSC not yet slit in stadіyu virobnichogo spozhivannya in agrarian pіdpriєmstvah stink buvayut sіlskogospodarskogo i Promyslova pohodzhennya. Before virobnichih zapasіv sіlskogospodarskogo pohodzhennya vіdnosyat feed, Nasinnya i posadkovy materіal, pіdstilku, sіlskogospodarsku sirovinu for promislovoї pererobki, grown birds, krolіv.

Virobnichі reserves Promyslova pohodzhennya predstavlenі in agrarian pіdpriєmstvah mіneralnimi dobrivami, otrutohіmіkatami, naftoproduktami i keep talking palivo, spare Chastain, malotsіnnimi i shvidkoznoshuvanimi items scho vikoristovuyutsya protyagom not bіlshe a rock, budіvelnimi materіalami for in-line repairs toscho. Yakscho in agrarian pіdpriєmstvah Je pererobnі promislovі virobnitstva then to virobnichih zapasіv tsogo mind mozhut vhoditi packaging osnovnі i dopomіzhnі materіali, pakuvalnі materіali, napіvfabrikati that іn.

Spіvvіdnoshennya mіzh virobnichimi reserves Promyslova i sіlskogospodarskogo pohodzhennya in agrarian pіdpriєmstvah rіzne deposits i od stage rozvitku pererobnih virobnitstv that іnshih vidіv promislovoї dіyalnostі, іntensivnostі virobnitstva that yogo spetsіalіzatsії. For іnshih odnakovih obstavin The basic chastka virobnichih zapasіv reserves represented sіlskogospodarskogo pohodzhennya syagaє i 60% i bіlshe. Rozmіr virobnichih zapasіv guilty zabezpechiti bezupinnіst virobnitstva i od deposits obsyagu virobnitstva produktsії, norms i nature virobnichogo spozhivannya predmetіv pratsі.

Tvarini on viroschuvannі i vіdgodіvlі - tse oborotnі assets scho predstavlenі vartіstyu grown tvarin on nagulі, young at viroschuvannі, vibrakovanih s main herd has grown to tvarin realіzatsії and takozh vartіstyu ptitsі, zvіrіv, krolіv. For svoєyu ekonomіchnoyu by nature tsі zasobi virobnitstva not Yea reserves literal rozumіnnі tsogo words and znahodyatsya on stadії virobnitstva. Tom pravomіrnіshe Bulo b rozglyadati їh yak yelement UNFINISHED virobnitstva.

UNFINISHED virobnitstvo - tse that Chastina werewolf fondіv, yak vzhe virobnicho spozhita, ale slit gotovoї produktsії not win. Yak bachimo, tsі oborotnі Fondi znahodyatsya on stadії virobnitstva, їh value of deposits od masshtabіv virobnitstva i virobnichogo napryamku pіdpriєmstva, rіvnya yogo spetsіalіzatsії golovnіy at the Branch.

In agrarian pіdpriєmstvah UNFINISHED virobnitstvo podіlyayut on takі VD: from roslinnitstvі, tvarinnitstvі have pererobnih virobnitstvah i in pіdsobnih virobnitstvah. UNFINISHED virobnitstvo in roslinnitstvі representation on vitratami peeled sternі i pіdnyattya zyabu, vartіstyu Adding voseni Welcome i vitratami on їh delivery that made to the ґrunt pid harvest maybutnogo rock, vitratami on Nasinnya i posіv winter on snіgozatrimannya toscho. In tvarinnitstvі Tsey kind of werewolf fondіv representations vitratami on nezakіnchenіy іnkubatsії yaєts, vartіstyu perehіdnih zapasіv honey from Vulik; in pererobnih virobnitstvah - vartіstyu i vitratami on pererobku virobnicho spozhitoї sirovini scho znahoditsya in protsesі virobnitstva on vsіh Etap virobnichogo cycle; in pіdsobnih virobnitstvah - nezakіnchenim repair tehnіki, nezakіnchenim vipalyuvannyam tsegli i t іn..

Other vazhlivoyu warehouses working kapіtalu Je Fondi obіgu. Pong does not take bezposerednoї uchastі in protsesі virobnitstva and deprivation yogo obslugovuyut being vodnochase result tsogo virobnitstva. Before fondіv obіgu vklyuchayut Ready produktsіyu, PRODUCTS, oderzhanі vekselі, debіtorsku zaborgovanіst for rozrahunkami that іnshu precisely debіtorsku zaborgovanіst, potochnі fіnansovі іnvestitsії, Costa groshovі that їh ekvіvalenti in natsіonalnіy i іnozemnіy valyutі, INSHI oborotnі assets.

Ready Produkciya - tse taka Produkciya scho priznachena for realіzatsії zagotіvelnim i pererobnim pіdpriєmstvam for sale at bіrzhah, cooperative kramnitsyah, sіlskih Rink for sale i vidachі in rakhunok Pay pratsі agrarian pratsіvnikam of companies, for Gromadska harchuvannya toscho. Yakscho not Produkciya vіdpovіdaє vimogam for її realіzatsії, then won at vіdobrazhaєtsya skladі UNFINISHED virobnitstva.

In Elements fondіv obіgu "goods" vіdobrazhaєtsya vartіst tovarіv, pridbanih pіdpriєmstvom the following for sale, and on the Elements "vekselі oderzhanі" - pokazuєtsya zaborgovanіst pokuptsіv, rіznih zamovnikіv for vіdvantazhenu produktsіyu (Realized works chi nadanі Hotel), yak zabezpechena bills.

Debіtorska zaborgovanіst item, robots Hotel - tse Costa, SSMSC povinnі nadіyti pіdpriєmstvu od іnshih sub'єktіv market analysis for Prodan їm produktsіyu, nadanі Hotel i Realized works, yak fee for oderzhanі vekselі toscho.

In debіtorsku zaborgovanіst for rozrahunkami vklyuchayut zaborgovanіst s budget for Vidanov advances s narahovanih dohodіv that s vnutrіshnіh rozrahunkіv. Zokrema, there vіdobrazhaєtsya zaborgovanіst fіnansovih podatkovih organіv, rіznі overpay for podatkami; sumi avansіv, nadanih іnshim pіdpriєmstvam have rakhunok platezhіv the following; sumi narahovanih pіdpriєmstvu divіdendіv, protsentіv, royaltі toscho scho pіdlyagayut nadhodzhennyu; zaborgovanіst s vnutrіshnovіdomchih rozrahunkіv.

Vіdnosno by a new warehouses for agricultural fondіv obіgu of companies pitched for 2002 p. Je potochnі fіnansovі іnvestitsії. Tse - takі іnvestitsії, SSMSC zdіysnyuyutsya row bіlshe not a rock i mozhut Buti vіlno realіzovanі to whether yaky time. Before them vіdnosyat korotkostrokovі komertsіynі rinkovі tsіnnі Papero, kaznacheyskі vekselі, depozitnі sertifіkati, INSHI rinkovі tsіnnі Papero, pridbanі s metoyu resale protyagom a rock.

Vazhlivoyu warehouses fondіv obіgu Je groshovі Costa that їh ekvіvalenti. Pong predstavlenі penny in Costa kasі on precisely that іnshih rahunkah banks (tsі Costa shaping can Buti vіlno vikoristanі for precisely operatsіy) and takozh ekvіvalentami koshtіv penny. Pong yavlyayutsya him korotkostrokovі fіnansovі іnvestitsії, SSMSC Je visokolіkvіdnimi, vіlno konvertuyutsya in pevnі Sumi penny koshtіv i for yakih pritamanny Neznachny rizik zmіni vartostі.