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Business plan: technology of cutting and obgruntuvannya - Pokropivniy S. F.,

9.4. Balance sheet

In practice, the financial mill of the company is constantly changing. Ale for the effective management of the company requires a complete picture of the financial camp. For the sake of method, on the singing date (as a rule, behind the camp for 31 breasts), the balance of the company (business, organization) is stored.

Balance is a financial document, which in a new company’s account (with a groovy form) is grouped just behind the warehouse and the storehouse, so it’s for the merchants of the third. The balance is to ensure that I want to take the “photography” of the financial statement of the company on the date of the song, the same way as the financial statements of the company for the Danish moment. Balance, sight, showма:

  • scho fіrma maє u rvoorom order (activity);
  • Skіlki Vona Vinna to the students and creditors (passive);
  • scho zashisyaetsya (power capital = asset - passive).

In the balance of assets and liabilities, one can stand alone with one unified accounting rivnyannyam:

Assets = Pasivi + Vlasniy kapital.

The business plan has a balance (table. 9.7), the form of which will require the vertical distribution of information (the upper part is the asset; the middle is passive; the lower is the hairline capital (goiters in front of the hairs)).

More detailed statt of the planned balance.

Assets - all the main resources, such as a company with its own orders and managers, are trying to get hold of a third place. With all of this, more active and permanent activity is required.

Streaming assets are based on the resources of a company, which can be seen very well (by stretching one doom) and can be transferred to the gothivka. Prior to current assets, consolidate, establish:

  • Gotivka - pennies in cash for bank rahunka;
  • market prices - shares, regional, regional prices;
  • debitors ’bargaining - koshti, yakі companies орг bargained for good її products (service);

Plan of pennies

Indicators

1

2

A. Gotіvkovі koshti on the ear of a month

B. Groshov nadhodzhennya - Usyogo,

sight:

vitorg vid sale

credit card sales support

posika

ішш nadhodzhennya

V. Groshov payments to the party -

sight:

purchase goods

pay

Narahuvannya and payroll fees

rent payments

payments for utility bills

advertising vitrati

insurance payments

purchase of cars that ustatkuvannya

Borgu wages and interest

payments

pennies, scho taken for the consumption of business people

G. Chistiy potіk gotіvki (B - C)

D. Gotіvkov groshі koshti on Kіnets month (A + G)

 

Table 9.5

first rick (with a thousand-year rose), hryvnia

Month

Usyogo

3

4

5

6

7

8

9

10

eleven

12

for rіk

td>

The plan of penny nadhodhen i iplane to another i

Indicators

Another rik (quarters)

1

2

3

4

A. Gotіvkovі koshti on the cob quarter

B. Groshov nadhodzhennya - Usyogo,

sight:

vitorg vid sale

credit card sales

posika

ішш nadhodzhennya

V. Groshov payments to the party -

sight:

purchase goods

pay

Narahuvannya and payroll fees

rent payments

payments for utility bills

advertising vitrati

insurance payments

purchase of cars that ustatkuvannya

Borgu wages and interest

payments

pennies, scho taken for the consumption of business people

G. Chistiy potіk gotіvki (B - C)

D. Gotіvkovі groshі koshti at Kіnets quarter (A + G)

T table 9.6

third rocky (with quarterly rozpodilom), hryvnia

Usyogo

Third Rik (quarters)

Usyogo

1

2

3

4

Table 9.7

Planned balance of firm (for 31 breasts 199_ rock)

Asset

Streaming assets:

Gotivka

Rinkovy priests

Debitors bargaining

Material reserves

Front rally Vitrati

Інші streaming activity

Foreign streaming activity

 

 

Post Active:

Land

Budva that equipment behind the minus of insured shock absorption (extra spare equipment)

Region adnanny for minus insured shock absorption (surplus ownership)

Non-monetary activity behind the minus of old

Foreign Post Assets

Foreign Assets

Passive

Flow pass:

Creditors bargaining

Zaborganіst to the subsidiary organs

Vidatki, scho insured to viplati

Інші stream-line passives

Dovgostrokov_ passive:

Bills before payment

Credit pіd zastavu lane

Інші thereof

Passive

Zobov'yazannya in front of the hairline (shareholders)

Prosto Aktsії

Privileged shares

Failure

Zagalі zobov'yazannya in front of the hairline (shareholders)

Zagalі passivat that goiter'zazannya in front of the hairline (shareholders)

  • material stocks - a variety of products, materials, ready-made products, complete, ready-made, and other unsold products;
  • rallying Vitrati payments - rent payments, external insurance, advance payments for comradely servants of the latest companies.

Post-active assets are based on resource resources, I’m trivially moving into one country and I can’t transform them into one completely. Prior activities include: land, equipment, ownership. I must respect, which is all the time active, for the vartosti of the land, I’m in the balance sheet for the extravagance of the wage (the coup of the wage for the minus of the insured shock absorption).

Prior post-asset activities include the same and non-material assets. So the very same іініші postійні actives, non-materialistic actives bring healthy companies. A prototype for them is characteristic of: the absence of material basis for the rejection of income and the insignificance of the maybutny income of the past year. To intangible assets include:

  • Rights of the Republic of Kazakhstan on industrial property (patent, license, industrial laws, cinnamon models, trademarks, service marks);
  • Rights of the Republic of Uzbekistan on intellectual property rights (copyright rights to the law of Ukraine and other countries, literary works, software products);
  • the rights of the land by land dyany and those natural resources;
  • The rights of know-how, the name of the company are similar to the goods, good reputation of the company (goodwill), business relations, as well as organization certificates for the company.

Pasivi - the sum of goiters' companies to creditors, foreign companies, organizations, banks. Pass on stream and subscriber lines.

Flowing passages - a whole goiter, a firm, as well as a rallying rallying with a stretch of one financial rock. Prior to flowing passives, secrecy, lay:

  • lenders of bargaining firmi - koshti, as a firma zaborguvala its pochtochalnikami, gaining their comrades (servants) on credit;
  • zaborganіst to the subsidiary organs. The company will regularly wipe off the sale of products (services). I’ll pay a fee to the company in the late season. Through the factory, it’s practical to wait for the wicked body of the tribal organs;
  • widgets, which are insured before payment - in general, even more, there is no unpaid payment (insured, unpaid salary for employees of the company, interest on loans, insurance, pension indemnity).
  • Dovgostrokov pasivi - all the goats'yazannya fіrmi, termіn repaid yakih re-transfer ищ one fіnsansovy rіk:
  • bills before payment - the cost of the money, the company was invited to the bank, the company, the private company, and the letter of interest - the bill. Depends on the term of repayment of bills (one year long); the article “Promissory notes until payment” shall be presented vidpovidno up to the sweat of the first party;
  • credits pіd zastavu lane - all the cost, deceased by the organization of the organization of the post of the mighty lane.
  • Zobov'yazannya in front of the hair-lifters (shareholders) - the whole hair of the company:
  • share capital - the actual deed of shares (sound and private). The shareholder’s capital is formed for a racket of money, the company’s founders, the most recent offspring, as well as the outsider’s active;
  • non-repayment of income - the whole part of income will be invested in the expansion of the business (a clean income from the sum of the sums of the united divides).

The planned balance at the time of entering the business business is easy, you should consume business at the start-up capital. Specifically vin showє:

  • how to transmit the necessary capital (pass that goiter before the hairs);
  • on what’s better, vitratity is transferred (if any activity will be added).

Balance plans for another and third fate without delay to balance the first balance for the first financial results of the business period.

The texts of the financial part of the financial plan will be given an explanation, as well as the decryption of the addendum, which will most likely be attributed to the articles of the planned balance sheet.

In the process of transferring ochkuvanih indicator in the balance in the next to deign respect at such a moment. Pridprimtsi-pochatkivtsi iodі podilkovo vvozhayut, but at your own start company can vikoristovuvati tilki (but it is overwhelming) posichen koshti. Please contact the investor and investor, so that the most frequent part of the capital company will be closed for the coolest of hairy clothes. Todd pіdpriєmets will be "tisno habits" before his own business. As for Firmi Nastane, Doba is shy, it’s not the same, not knowing the special loss. Such p_dpriymets robitime all fallowy vid nd, abi go with krizi and to secure the furthest outfit of firm.