This page has been robot translated, sorry for typos if any. Original content here.

The economy of agricultural enterprises - Andriychuk V.G.

12.4. The methodology for determining the effectiveness of the working capital and factor analysis

For an estimation of efficiency of the working capital turnover , the consumption of a new and controlled process by accelerating the turnover is lowered to lower economic indicators. Among these indicators, one of the most important factors is the turnover of working capital. In ekonomіchnіy agrarnіy lіteraturі nerіdko proponuєtsya rozrahovuvati Tsey pokaznik vіdnoshennyam tovarnoї produktsії (іnkoli valovoї produktsії) zbіlshenoї on vartіst tvarin scho perevedenі in the main stage, i zmenshenoї on penny viruchku od realіzatsії vibrakuvanih of the main herd tvarin to serednorіchnoї vartostі working kapіtalu.

Exposure in this way is an economical indicator that is characterized by a higher yield of werewolf interests, rather than a twist of turnover. Variety of commodity (gross) products includes depreciation and surplus, which could not be taken as a matter of respect, with respect to the fixed speed of assets, working capital and reverse assets. There is also amortization є on the main stock of the main concerns, and a way to lay ahead of time for the productivity of live products, the channels for the sale of products, the availability of the goods, the lines are for sale. For this reason, it is innocent to refer to the speed indicator of the turnover of the revolving capital.

The indicator can be deducted for more than one year for the compartments of virological vitrities without depreciation for the middle of the current year capital turnover. For a higher turnover, less material is required for all expenses (all expenses for a minus depreciation period, a fee for payment of benefits and a third party fee) are required for a secondary supply of non-existent products. The material vitality is to live in the process of subject matter. In them, it’s important for them to take into account the specifics of the Silkospodarsky virobnitsva, to find out the small number of circulating assets of the internal funds - the internal circulation, if a part of the advanced items are not to be sold in stock, but before they are sold.

Accelerating the turnover of circulating capital is more important than economically important, if the change is needed, I will need more resources for completing the viral programs, and now, I will be able to efficiently process them. Vivilneni with all the benefits, we can direct the company to diversify virobility, social development to the skinny.

For this reason, mothers should be more aware of the twiddling of the working capital base for the higher and lower stages, the average price should not be significantly determined until the actual resource is available, but the most important resource. Regrettably, the denominator changes the formulas for the value of the turnover, and the same, the size of the turnover, the kind of normative safety regulation with the important types (elements) of working capital. Ale oskilki silskogospodarske virobnitsvo to lay down the vid of natural minds, then the business of living in the interest of mothers of amusement, the stock of these needs, that is why I take care of it as I am thinking of stable work. If you want to enter the reserve of reserves and average sales of the wereworthy interests, and later, for the size of the factor, you can change the turnover. Porvnyannya tsogo kofittsіnta, otrahovannogo behind the house with the described methods, to give zmogu zrobit correct vysnovok about an hour that is necessary for the circuit of the advance payment of revolving capital.

I am inverted the value of the coefficient of turnover is called the coefficient of turnaround. In practical analytical robots of agricultural enterprises, the indicator of triviality per one revolution of working capital in days (Tob) is widespread. Win sign up for the formula:

Tob = Tp: Cob,

de Tp - triviality per period, for a certain indicator; Cob - a turnover rate for working capital.

According to the city-wide virobnost, the number of turnover can be seen behind the heirs of gospodar rock, that Tp = 365 days. Yakshcho, say, Kob = 1.1, then Tob becomes 332 days. For portions, it’s significant that in trivial virobnosts, the triviality of one turn is significantly smaller. For example, at the wineries there is a warehouse indicator of less than 60 days.

The yak has already been inferred, which is inevitable in some cases, the turnover of the working capital can be met by the need for new. For the first year’s singing of the elements of the working capital, you may be able to turn around the other way, and for the other way - the win-win is necessary in the third year for the same obedience of the products. V_dnosne vivіlnennya (zalechennya) circulating capital Вв through zmіnu kofіtsієnta turnover viznachaetsya from the formula:

BB = Oo • кількість днів

de Oo - the one-day turnover of working capital, which can be seen in the middle of the second quarter on Z65; кількість днів - kіlkіst dnіv znamenshennya (zbіlshennya) triviality of one revolution for rіk.

Zbіlshennya contribution to the wereworthy capital є with a total investment, as long as all the gross production is growing at a consistent pace. In order to assess and analyze the effectiveness of the work of the working capital, the indicator of the funds of the distribution of the gross output in the average price of the resource is indicated. The growth of this indicator is more effective in the future, in the first place.

In rocky inflation, through a twist, a higher price for a resource is an indicator of funds yield, re-insurance for gross output in constant prices, we can’t get any more information for dynamic purposes, we can’t get more real To that end, in these minds of the fund, the return on working capital is fully recognized through gross production, in part of Japan the part is valued for its own participation, and the commodity is valued in real prices.

Revolving funds in the process of viral production of viral products are violated and nabuvayut form material wares, which are included in the list of products. In order to assess how much you need to live with working capital funds, to identify indicators of materials (output of gross products up to material indicators) and materials (the value of indicators is inverted).

Mіzh materіalіvdіchuyu і funds and issuance of working capital funds іsnuє tіsny zv'yazok, fragments of virobnicho live in circulating funds, wait for the change in advance advances in the subject matter. Having multiplied the remainder by a certain factor in the turnover of circulating assets, obsessed with material vitrati. To this material it is possible to present as a part of the production of gross output for the middle quarter the turnover of reverse assets, multiplied by a certain turnover.

Materially, without a trace, a sign of ownership of part of the gross single product in part, which accounts for the existence of working capital funds. This is an indicator, such as funds for the return of working capital funds, fully appreciated in the minds of inflation for the gross output, estimated earlier in the way.

For materials, the supply of virobnost is low, there are low factors: an oath of virobnost of products, the natural cost of items (natural, feed, burning, mast, leaning) for the viral cost of an oath of product for the same price. Shchob kіlkіsno visnachiti by adding these factors to the material delivery, you can quickly use the formula:

signify the inflow of these factors to the materials

de wart of gross products of the state gratitude , wart of gross products of the state gratitude - the variability of gross products of the state sponsorship in a distinct and basic period, which in both periods is estimated at the same price; natural vitriety items in the basic and basic periods on viral product names і natural vitriety items in the basic and basic periods on viral product names - natural vitrati items in the basic and basic periods on the viral names of the obyazhiv products; price (sob_art) subject_ і price (sob_art) subject_ - price (privacy) subject matter in these periods.

The first partial index of the image of the supply of material for the delivery of the liability of the products, the other for the expense of the natural costs of the subject, the third - the supply of the price factor. Absolute inflow of these factors can be seen in the list of the number of private indexes of the znamennik.