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The economy of agricultural enterprises - Andriychuk V.G.

14.5. Vlasny capital of agricultural enterprises and platospromoshnost

Vlasny capital is one of the main categories that characterize the economical camp of industry.

Pid Vlasnyi kapіtalom rozumіyut Chastain avansovanogo kapіtalu scho molded for rakhunok rіznih Jerel, Je vlasnіstyu pіdpriєmstva i kіlkіsno viznachaєtsya yak rіznitsya mіzh Yogo asset i zobov'yazannyami (pozichkovim kapіtalom) .Chim bіlsha vartіst Vlasnyi kapіtalu, team for іnshih odnakovih drain mіtsnіshy fіnansovy mill pіdpriєmstva , Tim Bilsho Wono Maє pіdstv zvazhyvaetsya for business, Risrahovuvati with tsomoyu on the gain of credit. Without the knowledge of the size of the capital capital of the Zhoden lender, do not accept the decision about giving you poses to the small rozmy.

High capital, up to P (C) BO 1 “Balance”, is presented in the first place to the balance of the primary financial statements of the first and foremost forms of government and state recognition. Water hours here are imposed offensive warehouses total capital:

  • statutory capital - is fixed in the establishing documents; the majority of the assets are closed, as well as the participation of participants (participants) before the capital of the company;
  • payovy capital - the sum of payovih vneskіv members in spіlok t іshih pіdpriєmsstv, scho transferred to the installation documents. The central warehouse of the capital capital is characteristic of viral fishery cooperative societies. In these enterprises, hereby, a share capital and є pay-as-you-go members and as members ’members of a cooperative;
  • additional deposits of capital - sum, for yak warting realizatsii vypuschennyh aktsіy re-distributing my nominee vartіst. The image of the warehouse of the capital capital is less than that of property partnerships;
  • The highest pre-capital capital is the sum of additional assets of non-current assets, as well as the majority of assets that have been shredded without remittance by legal entities with specific legal principles;
  • reserve capital - the sum of reserves that has been fixed up to the dignity of the legislation, or the establishment of documents for a small piece of business. Reserve capital ов Obov'yazkovoy warehouse vlasnogo capital all types of state partnerships, as amended by the Law of Ukraine "About state partnership" governing fund reserve fund. Such a fund can be implemented in the form of business. Victory reserve capital for coverage, unspecified vitrate skinny;
  • non-repayment of a deposit (unprotected zbitok) - a sum of money, reinvested in investment, but a sum of unprotected zbitk. As a matter of fact, a little extra money to pay in income to the owners (dividends) and credit for reserve capital * 5. Shchit unclean zbitku, then the first bag is seen in the temples and virahova at the indicated value of the hairy capitala;
  • * 5: {I would like to extend respect to the area, I will name the price of the warehouse capital capital. It’s definitely a big deal to name “reinvestment a profit.”}
  • non-payments of capital - the price of the trade in ownership (participants) for extraditions to the statutory capital. The amount of such stumbling is induced in the arches and virahova when viznachennie pidsumku vlasny capital;
  • vulyucheniy kapital - the actual participation of the share of vlasnemy eіsіі Aktsіonernye partnerships a frequent, purchased partnership with a member. The sum of the diluted capital is induced in the arches and pidlyagaє virahuvannyu with the indicated value of the hairy capital.

Vlarniy capital, taking at once iz zobov'yazannya pіdpriєmstva, dorіvnyu актив sum і assets of this pіdpriєmstva, so as to bring in the balance of the interests, which must be found at yogo rassoryazhennі. Percentage of income between the warehouse of the capital capital is called the structure of the entire capital. In the case of registered non-payments and payments, capital is not taken up to respect. All the same, I’ve got unscrupulous zbitkіv.

What exactly is the economical category of the category of capital capital? Vіdpovіd on the power supply is obsessed, analizuyuchi such a butt. Yakshcho, say, the assets of the statehood to become 2500 yew. UAH, and zagov'y zagov'yazannya - 1100 thousand. UAH, tse znacє, scho power to become 1400 yew. UAH In other words, Yakbi Predprimstvo sold all its assets for the wartistry, which was reflected in the balance sheet at the end of the great rock and paid off all its goiters, in 1400 yew it was surplus. UAH A part of this cost is materialized in the main and revolving funds, and a part is found at the forefront of grocery and koshiva at the store. I jakby pidprimstvo won a lot of money for pridebannya, say, Sіlskogospodarskі technology, rozmir vlasnogo capital, as well as the sum of assets that didn’t change b. Nabuwa is less than a minor amount of structural differences between the elements of the asset balance. Ale Yakshcho pidprimstvo took a loan and gained a better technology, then when you have the power you don’t have to change, but you need to be active and keep your balance — for the same amount of money, you have to grow up. The best capital investment in case of a small increase in investment at the time of reinvestment and vikoristannya for the replacement of the reserve capital.

A tribute about the size of the hairy capital is victorious for the payment of the platform. Formally, the company can be respected by platos, if the sales of all its assets are allowed, turn all the borgs, so that you can go for all the goats. Zrozumіlo, which, if plospromozhnimshim are those pidprimstvo, as much more plus the balance of the lofty capital. You can get such a price before evaluating the platform and utility costs of the company, there are no frauds, there is a reasonable amount of advances in capital, and a secure sale can be used to sell them. In addition, when it is necessary to pay for business, it is important to carefully analyze the balance sheet, to ensure that there is a reasonable amount of redeemed goiters for the number of active items, which may be inconvenient. For this criterion, the activity of agricultural enterprises can be grouped in the chotiri group. In all probability one of the varieties of such a group.

1. Assets that can be instantaneous (absolute) liquidity - pennies and equivalents.

2. Assets, which are to be shyly realized: streamlined financial investments, bank bills accepted, certificates of deposit, as well as claims in rozrahunami - extended companions and closed robots, payment of the required term of payment For the sake of balance, creatures on the viroscuvanny and vіdgodіvlі.

3. Assets that are generally sold - viral stocks, ready products, a part of debited bargaining, scho mute high yields and often can be withdrawn through arbi- tration and vessels. Є be ready to include up to the group and part of the main concerns; on the other hand, that way can be realized. Discussion є catering is included in the whole group of unfinished work, and we can also sell it more in a warehouse of a large main capital. To that extent the element has been rightfully included in the offensive of the fourth group.

4. Assets, which is important to realize — intangible assets, most importantly, unfinished business, unfinished business, prefunded debit, bargain and prefunded financial investment.

It is clear that such an asset balance was due to be paid to a group of owners of loans for the criterion of the latest news paid out by way of a permanent group with the current assets to the balance sheet. On the basis of such a decision to break the gown about balance sheet, so far about the platform industry.

To the first group you need to bring in the terms of the loan, and the very same: pre-paid loans and poses that are not repaid in lines, as well as lots of money for paying pensions, with the budget and for over-the-budget payments, seeing bills, insurance, bargaining for trade not paid in lines.

To another group, submit short-term loans, short-term loans, short-term loans, short-term loans, part of the bargaining on pre-term posits, but the fee is paid in advance, payable by the borrowers, payment is not possible. Up to the third group, to bring in pre-term goiters-day loans, secrets, pre-term loans and bank loans and pre-term loans and goats (pre-term goiters due to accrued loans); Cross-sectional taxation of goiters. Up to the fourth group, submit permanent passives - Jerel of power and precedence to them.

For your understanding, how can you see the group of assets to redefine, but to increase the number of groups to keep balance, get involved, what balance is more than just, for example, a lot of business, and so on. Yakshcho nevidpovіnnost vinikla more than on okrimich groups of assets and passives, then the company є more often often platospromozhnim. All the same meaning, what is such an estimate to the assessment of the plateau of the opportunity for the acquisition of primary information, the yak is not available for the latest partners - partners, potential partners. This is given the methodology of plateauing, which may be less needed by the managers of the company for the exact assessment of their financial and economic camp.

There is a need for knowledge of this type of methodology for the identification of the platform, since it was based on available for all information technology. Such information is to be taken into account in the balance of the financial financial statements. Three important indicators of liquidity are possible on a basis of Ії basis: a certain amount of foreign liquidity, a small number of liquidity and a momentary liquidity.

Koefitsіnt of foreign liquids (KZL) are registered with the viral code:

Koefіtsієnt of foreign lіkvіdnostі

de OA - negotiable assets; VMP - vitrati maybutnіkh perіodіv; PZ - flow-through goiter'yazannya; DMP - income maybutnіkh perіodіv.

Nutrition is introduced into the numeral of the formula vitrat maybutnіkh perііdіv vimagaє singing roses'yasnennya. Nagadaєmo, right now in the warehouse of Maybutní period, I’m imagining Vitrati, like a small one with a stretch of flow chi before the next period, but the way to Maybutnut period. Meta health of such vitrates (advance payments for products, robots, servants) - choose to go to Maybuty. Zrozumіlo, scho vkani_ vitrati zberіgayut koshti pіdpri ,stv, protein can be a mother іznі lіkvіdnіst. When drawing up a shortage at the warehouse at the VMP warehouse, it would be completely out of place to deprive that part of the Vitrat Maybutnyh period, as a yoke would be rallied by a stretch of rock to the date of folding the balance sheet. Zrozumіlo, schto reshta vitrat maybutnіkh perіodіv, come and see the term 12 month. From the date of folding balance, to respect you do not obey brother. Ale schob practical, realizuy tse pіdkhіd, the need for information. In addition, for those who want to attend during the development of the Kozl Vitrati Mayrati Maybutnich periodically, they are fully accountable.

To the warehouse of income maybutnіh periods include income, otrimіnі by stretching the flow or even the front bells and yakі to keep up to the next bells. Possessing respect, scho pidprimstvo penniless partners has already won, but ain't got the penny rossi pennies. In addition, in Mayday period, you will need to bear the required Vitrati (give me your services, deliver the products leanly). Yak bachimo, come Maybutnіh perіodіv - all the craps and obligations. The chorus of the third part can be most easily reached by the term goiter, as a rule, “earn” money and earn money by extending the operating cycle of the business, and if the cycle is getting less than 12 ms, then by stretching the balance, you need to fix it later. Itself to such a character, you need to get brotherly to respect when you razrahranku kofofitsіnta Kzl. Prote tse ozho vimagaик vikoristannya primary information, yak is not available to foreigners living with. In addition, for such residents of the DMF, they must take full responsibility.

Koefіtsітnt shvidko і likvіdnostі (Kshl) rozrahovuvatsya for the formula:

Koefіtsієnt shvidko і likvіdnostі

de ZA - stock * 6. Zauvazhennya, the wisdom of the elements of the BMP and DMP when н н н н н ту К К К К К пот пот пот пот пот пот пот пот пот пот роз роз роз роз роз роз роз роз роз роз роз роз роз роз роз роз роз кое ф ф ф ф вид вид вид вид вид вид вид ност ност.

* 6: {For agrarian enterprises - for the exceptions of young animals, tvarin and tvarin on winter holidays, as if in Denmark an hour is the only resource.}

As you can see from the formula, keep in mind from current assets, if you take advantage of the best assets at the warehouse of these assets through non-derogations of terms and conditions and underestimates of oaths at the same time they are sold and sold in real time. Totally, too, that the warehouse at the assets of other assets was less expensive and the debit of bargaining, as if it would be repaid by the extension of the operating cycle of the business (which is less than 12 months from the date of the balance sheet). If there is such information in balance on a daily basis, then for those who need to deal with it, it’s necessary to bargain at the warehouse of current assets for visualization of a clean, realizable newsletter.

The coefficient of instant (absolute) liquidity (Kml) is to be recognized as follows:

Koefіtsієnt instantly (absolutely) lіkvіdnostі

de GK - groshti koshti that õh equivalent in national and foreign currencies. I can show you in Denmark, in most of the short-term goiters, you can be redeemed with high assets, characteristic rice of some important terms, which can be used to redeem the most frequent bargains (

Although it is more important that they are more important, they are more critical for them (more than 1.0; 0.5 and 0.2), then the property is important. The optimal value of this factor is to become 2; 0.8-1 i 0.5-0.6.

For an estimation of a platform and industry, it is important to signify the power of a werewolf (working) capital. For the whole, it is necessary to see the reverse assets of the day-to-day goiters. Yogo reappearance є the necessary mental care of faultlessness of virology and timely payment of precision goiter'yazan. That is why we want to find a part of the lofty working capital in the foreign value of working capital, and for all the same minds, the financial mill of the company. For example, in some countries, the current werewolf capital is insignificant; the great risk of normal robots and the risk of bankruptcy is due to the large amount of trade goiters.