home Economy The economics of agrarian applications - Andriychuk V.G.

The economics of agrarian applications - Andriychuk V.G.

Theme 14. ABSTRACTS OF THE I VLASNIY KAPITALAGRARNYKH PIDPRIYMS

14.1. The essence of the advanced capital is the yoga structure

The category of the advanced capital investment is one of the most important for the system of economical categories of the rink economy. Doslіdzhennya avansovanogo kapіtalu s point Zora yogo ob'єktivnogo vimіru, printsipіv i Jerel formuvannya that ratsіonalnogo vikoristannya Je odnієyu s expired agro-ekonomіchnih problems virіshennya yakoї daє zmogu ob'єktivno otsіnyuvati fіnansovo ekonomіchny-mill of companies, їh platospromozhnіst, obґruntovano viznachati rіven efektivnostі virobnitstva , Vsebіchno proanalizuvati yogo z the method of viyavlennya reserveov podal'shoho zbilshennia masi pributku na kozhnu oditnitsu vartosty resources, contributions from the vibrobitvita yoga obsluzhovuvannya. Aleschob oboruntovano vikoristovuvati advancements kapital for the names of voltages, neobhidno chitko viznachiti ekonomichnu essence of the given category on the basis of correctly kіlkіsno vimіryati її.

The essence of the advanced capital is possible on the basis of the theory of the creation of factors in the vibrokitvva (vibrotic resources). Ajee vidomo, scho for that, abi rozpochati be-yake virobnitsvto, potrybna pevna suma grooshovy koshtiv, ozhe, samya vony - the primary form of the capital. However, the organizovati virobnitsvo, the capital of the penny's form, is guilty of going over to the productive (virubnik). Taka metamorphosis kapitalu zdіysnyuetsya through pridbannya for groshivi koshti vibropichih resursiv - pozadiv praci, objektiv praci, zemli, and takozh through naimannya robochoї sili.

At zdіysennnі vibrochnitsva resource vibronichego spozhivayutsya, in the result of chogo stvoiyuyutsya novyi spozhivnі vartosty (com), tobto vidbuvaetsya process transformatsі kapitalu z vibronichoї y commoditynomu form, and z ostannya zavdyaki realizatsii goods - in its first, a penny form. Such rush kapitalu vidbuvaetsya bezpernivno, then for the dacha daniye moment kapitala odnosasno nazhoditsya in three forms - groshovіy, vibrochnichy (produktivny) i prodazhny. Tsim і zumovlyuetsya ta ostavana, scho pevna kapitala kapitalu zavzhdi znahoditsya v spryi vibrobnitsva, and insha - in the sphere obigu.

Кількісною мірою виробничих ресурсів, що перейшли зі spheres виробництва to the sphere обігу, є fundi обігу. Vony є functіією not тільки пожитих в процессеі виробництва засобів виробництва, а и маси додаткового продукту - прибутку, стренго live pratseyu. The very same stink actively vplyivayut on the process virobnitstva і vystupayut yak vidnosno self-resource. Adzhe without fondіv obіgu підприємство not zmoglo b svoechasno покривати поточні витрати (виплата заробітної плати, купівля паливно-мастильних матеріалів, отрутохімікатів, добрив тощо) та інвестувати основні виробничі funds.

Слід брати до уваги, що в ринковій економіці діяльність sub'єктів the state darling can be disinhibited. This part of the capitalistic activity can be advanced to them in pridbannya (securenna) zasobiv, scho functitsionuyutyu for mezami klassichnoi vibrohnichoi spheres, napriklad on kupіvlju tsіnnih papperіv, zdіysnennya vneskiv to statutnyh fondіv інших підприємств, on credit, фінансування розвитку соціальної sphere тощо. Tsya ostavana daesta one z pіdstav traktuwati kapital yak ekonomichnu kategoriyu znachno shirsh, nizh tse priinyato in klassicnіy polіtichnіy ekonomії. Як відомо, нею капітал визначається як сукупність the basic and turnaround засобів виробництва і нарівнііі з земю та працею визнається the basic factor виробництва. Prote basic principles of turnaround zasobi, pratsya і land makut banyat істотних спільних рис, які дають, крім nazvanoї (basic factor vibrobitvtva), and інші вагомі підстави in order to ensure that all the resources in єdine ponimattya - advancements kapital.

These riches are: pritamannіst skin resource (zemli, pratsi, kapitalu) groshovo (vartisnoї) otsinki; Nezamnnist kozhny z resursіv іншими засобами і неможливість здійснення process виробництва за відсутності be-якого з них; Voznilist vivilnennya z processu vibrobnitsva s metodu sale, obmіnu, zvіlennnya z mіscya robot tochno; Spetsyuvannya vkazanih resources in the process of viroblnitsva і demand in іх відтворенні; Neobhідність в авансуванніни грошових коштів для придбання цих ресурсів, підтримання їх у функціонуючому стані. The name of the resource is a personal asset for the production of vibroblits. Shchob zabezpechiti takie vibrobnitsutvo, stubs, including fondi obigu, povinni znahoditysya v organichnіy єдності, the method of the anchor є стренрення споживних вартостей.

In this way, advances of capitalized agrarian pidpriemstvom can viznachiti yak sukupnist up-front organically in vzemopov'yanyh resources, taken in all stages of the round robin, sho obezpechuyut funktsionovannya pidpriemstva for all the strains of yogo diyalnosti.

Advancements kapital pidpriimstva representations yogo assets, sho vidoobrazhayutsya form 1 "Balance". Active - the resource of the advanced capital, which is controlled by the receipt and the vicarities of yakih, yak ochikuyutsya, zabezpechit otrimannya in Maybutnyu pivnogo ekonomichnoy vigodi.

The structure of the advanced capital is the warehouse and the stock of yogic elements (the articles are active in the balance sheet). Stand on the ear of the p. Відповідно до П (С) БО 1active підприємства (авансований капітал) у згаданій формі 1 representedі трьома розділами:

1) non-revolving activists;

2) turn-over activator;

3) vitrati maybutnih period.

Structural elements of non-active assets are non-material activists, unfinished budivnitsvo, basic zasobi, dovgostrokovi fіnansovі іnvestitsії, довгострокова дебіторська заборгованість, відстрочені податкові activі, інші необоротні activations. Nematerіalny activa y otnovnі zasobi vіdobrazhayutsya pervіsnoyu (rezycіneniyu) that lishkovoy vartіstyu, induced takozh suma їh znosu. Prote at the balance of the resource balance is included in the lashkovaya vartіstyu. It is important to the nobility, but to the warehouse of the main facilities, to include і basic izobi, otrimanі pіdpriєmstvom on the instincts of financial leasing, and takozh otendovanі tsilіsnі majnovi kompleksi. Довгострокові фінансові інвестиції - це такі фінансові інвестиції, які здійснються на період more than one fate, on the other hand, in order to participate in the method of participation in the capital investment program. Until the whole element of non-revolutary assets, you can not do this, but you can not do it realistically at any time. In the element "Dovgostrokova debitorskaya zaborgovannist" vіdobrazhaetsya zaborgovanіst juridicheskih i fizichnikh osib, yaka bude repaid після 12 міс. From the date of balance. Vona vinikaє pevnih vidhilen vіd normal zdіysnennya operatsіynogo cycle. Submissions of the taxpayer 's activist to the surplus on the surplus, in the course of the offenses, and in the results of the timachovaya rіznitsі mіzh oblіkovayu that podaktkoyu bases otsinki.

The structure of the other roster of the advanced deposit (active) is detailed in the 12th part of the database. In this case, it is signifi- cantly significant, not all the debitor's fines for the comrade, robotics and services, but for that sum, are added to the balance sheet (detailed As of the end of the year 14.3).

In the "Vitrati Maybutnih periodiv", a sum of vitrate is injected, it is incurred as a flowing process in the next few days, and can be nurtured until the onset of chronic diseases. Yak bachimo, the first two warehouse elements of the advance capitalization (statti active balance) rozmіschenі for the principle їх зростаючої ліквідності, під якою розуміють building of quiet chіnіshih resursіv perevtovyvatіsya on готівку зііпповідною швидкістю. Зрозуміло, що найбільшу ліквідність мають грошові кошти та їх еквіваленти і поточні фінансові інвестиції, меншу - виробничі запаси, молодняк тварин і тварини на відгодівлі, not completed виробництво і найменшу - non-revolutary activists, and in the middle of them there is an unfinished business and non-militaristic activism.

Roslyanuta is motivated by the active balance of the collection of property shares (the postponement of the yozhnyy yozhny warehouse of the economic complex) is very close to the international standards and poklikana to protect the object from the main mine. It is said that they are responsible for the balance. At the same time, it is necessary to sign off, but in the balance sheet of the agricultural enterprises, the land is protected by the economy of the economy, and the land is the head of the village in the sylvic state. Tse daeto zmogu really judge about the value of the up-front and imperious capitals, and takozh about platospromozhnost in the dovgostrokovomu period. By the Decree of the President of Ukraine "On the inadmissibility of entering the economy and accelerating the reform of the agrarian sector of the economy" (pile of 1999), the private agrarian property of Ukraine has been given the right, starting from 2000, visually to the accounting level of the land. The goal is the principle that is important, albe, pietribno virobiti, iodinny methodological pidhid to viznachennia vartosty zemlі vsіma sub'ektami gospodarjuvannya z metoju obektivnogo vidobrazhennya її yak vyzalilovogo storony element advance deposit.

Slid takozh zauvazhiti, scho in the balance of riches of the vichtznyanyah agrarnikh pіdpriimstv for 2001 p. The land is not a bullet. The task is timed, but the dignitaries of privatized enterprises were not included in the fund of the land dilijan (pai) to the statutory fund. Prote naivit for umovi, scho ich zemlennі dіlyanki і buli b podeneeni before the fund, tse little flown b on the maynon mill of such pidpriemstv through small ploschih tsih dylianok. Adzhe in the cross-section of the topic, in private, but as an observer of private pidpriyatstvo є one person, and the company - decilka osib. The deputies of the Silesian volunteers' co-operative societies in accordance with the Law of Ukraine "About the Solskogosodarska cooperative society" to the statutory fund can transfer the right to the territory of the land. In the case of joint stock companies, the land of shareholders is not included in the statutory fund. Yak bachimo, on the back of 2002 p. Питання відображення вартості землі in balanceі річних звітів аграрних підприємств залишається не до кінця вирішеним.

Potrіbno zvernuti takozh uwagi i on the obstavinu scho vіdobrazhennya zemlі in balansі deprivation todі matim suttєve ekonomіchne values, if bude target povnotsіnny rinok zemlі if i agrarnі pіdpriєmstva matimut mozhlivіst vikoristovuvati її ob'єkt yak outpost for that neobhіdnostі pridbavati chi prodavatsya nalezhnі їm zemelnі dіlyanki . Poki scho (2002 p.) Tsі pitannaja have sunk not up to kontsya vzagulovanimi, and to that the problem vidobrazhennja vartosty in the balance did not become for agrarnikh pіdpriєmstv actual.

The resource, which is to enter the warehouse of the advanced capital, is vibrated for the asset to the balance of the riches of agricultural agribusinesses (krim ostosho zemlі і зрошувальної води). Prote yakschoo basic funds, revolving funds and funds are presented in assets with elements, the resource does not appear here. Vіn vіdobrazhaєtsya in avansovanomu kapіtalі through avansovany Foundation paid pratsі, yaky chastkovo representations sumoyu serednorіchnih zalishkіv koshtіv on zarobіtnu fee skladі UNFINISHED virobnitstva, young tvarin i tvarin on vіdgodіvlі that gotovoї produktsії.

Besides, additionally before the advance of the virbitic stock in the form of objects of advance payments, the fund for payment of money should be the same for the form and for the reserve, there is a need to look at the seasonality of the Silesian Volodymyr city. However, the stock is in the form of a penny, and that is why it is necessary to wear the nature of the behaviors and to be seen at once in the smallest of resources on the cash registers of banks.

In this way, the advance fund is paid for in two parts. Dwellers viznachiti yogo kіlkіsno, potrіbno vrahovuvati the obstavinu, scho Costa to pay pratsі urechevleno not included in stvoryuvanі spozhivnі vartostі, ale being viplachenimi pratsіvnikam for їh productively Pratzen, stink zdіysnyuyut krugoobіg in skladі Tsikh spozhivnih vartostey i vіdshkodovuyutsya in rezultatі Metamorfosi T - G. Potіm Ці кошти знову здійснють свій кругообіг extending the usіх yоgo стадій у грошовій формі. It is important, at the time of the mother, to respect the nature of the turnover of the advanced fund, to pay for the prac- tical nature of the turnover of the objects of property. Zumovleno Tse note scho avansovanі to pay Costa pratsі not mozhut shvidshe abo povіlnіshe zdіysnyuvati svіy obіg porіvnyano Zi shvidkіstyu obіgu predmetіv pratsі, oskіlki new vartіst zavzhdi vtіlena in novіy spozhivnіy vartostі, materіalno-Retschow basis yakoї stvoryuyut nazvanі Objects pratsі.

Spіlnіst nature of trafficking Tsikh resursіv daє zmogu viznachiti factuality avansovany Foundation paid pratsі vіdnoshennyam factuality viplachenih pratsіvnikam koshtіv to pay pratsі to koefіtsієnta turnover of circulating fondіv.

Advancements kapital vkazuet Lisha potentiziny mozlovisti pіdpriemstv z vibrobitntsva produktii y oderzhannya pributku, ale not perebachaє їh obovvjazkovu realizatіyu povnju mіroju. Aje vіdomo scho one i the same obsyag produktsії mozhna virobiti for Mensch rozmіru resursіv (Mensch kapіtalі the advance), ale i vikoristannya їh maintained upstream, navpaki for bіlshogo obsyagu resursіv, ale їh neratsіonalnogo vikoristannya.