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

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

9.5. Ochukuvanі financials koofіtsієnti

Gliboka rozumіnynya n realy i analiz plan balance sheet , income plan and view plan and plan ruhotov є obov'yazkovoy umoynuyteya vivazhenenih financial ryshhen. In the process of developing a financial plan, it’s important to know that it’s important to plan and finance documents. Tse can buti:

  • creditors . Їх інтересуватим Nutrition: "What will be the best of the time for the organization of the borgovy zobov'yazannya?";
  • investori . Їх інтересуватим оч оч та та та май май май май приб приб,,,, д д д д;;;;;;
  • himself pіdpriєmets. You can make it easier for you to develop business with a financial look and for the strengths and weaknesses of your business.

Whether it’s okremo okremo indicator of balance is not enough to say goodbye. Protee, if there are indicators of discernment in one business, one can be one of the most important financial companies. Now a detailed picture of the effectiveness of the Maybuty financial resources of the company is possible to immediately, analizuyuchi immediately indicators of the planned balance, the plan of income and the view of the plan of runtime. For financial documents, there is a need for information for the development of financial documents.

Financial co - ordination is the main reason for accounting indicators. It’s for itself, as if it were a creditor, both potential investors and investors themselves, as well as those who are interested in business, they can know how to fully supply, so that they can donate. For tsyogo it is necessary:

  • equate indicators of shut-off companies with indicators of older analog companies and normative indicators for galuz;
  • Unfold the tendency of the average indicator by the extension of the planned period.

Підприємцеві it is important to show, what is the best health analysis of the financial analysis. To that end, the financial plan has a good reason to induce roseframes and separate relationships of the main financial factors, which are grouped behind the areas of interest to creditors, investors and investors, (table 9.8).

Koefіtsієnti lіkvіdnostі. Likeness - the price of the company’s activity is to keep its short-term goiter’s job, the activity of the company’s assets is being redirected to the market, as it’s absolutely not necessary. Lack of liquidity can we pay for financial services and those who are impotent to pay rakhunk_v and pay dividends. The main indicators of liquidity:

1) pure werewolf capital (I’m trying to keep up with the rachuns of pre-Geret jerel ’and I won’t need to turn around at the closest hour):

pure werewolf capital ,

de Ok - pure werewolf capital;

Pa - current assets;

Pp - threading passives;

Table 9.8

A group of financial factors behind the areas of interest to creditors, investors and owners of business

Group kofitsіntiv


1. Koefіtsієnti lіkvіdnostі (vіdobrazuyayut interests of short-term creditors)

1.1. Net werewolf capital (capital, scho pra працє; working Capital)

1.2. Koefіtsієnt streaming liquidity (koofіtsіnt pokrittya; current ratio)

1.3. Factor of terminology (acidity test; acid test)

2. Koefіtsієnti plospospromoznostі (to imagine the interest of the investor)

2.1. Debt Ratio ( Debt Ratio)

2.2. Koefіtsієnt spіvvіdnoshennya zoluchenih i vlasnykh koshtіv (debt-to-equity ratio)

3. Koefіtsієnti profitability (to visualize the interest of the business)

3.1. The coefficient of gross margin (profitability for marginal income; gross profit margin)

3.2. Factor of operating profit (profitability for operating profit; operating profit margin)

3.3. Koefіtsієnt net profit margin (profitability for a net profit; net profit margin)

3.4. Return investment (return on investment to the total amount of assets; return on investment)

3.5. Return on equity (return on equity; return on equity)

2) a number of streaming assets (for the second, you can evaluate, for example, a part of your short-term goiter; the company can be paid for a bundle of realization of streaming assets; a number of streaming assets:

several flow-related liquidity ,

de Kpl - flow rate of liquidity;

Pa - current assets;

Pp - threading passives;

3) a number of terminology of assets (as a result of which the most part of the assets and current assets). Win yes I can more accurately see the value of the liquidity of the company.

some of terminology of liquidity ,

de Ktl - some of the terminology of liquidity;

Pa - current assets;

MZ - material reserves;

Pp - threading passives.

Koefіtsієnti plateau. Platospromozhnіst - the whole health of the company is viscous to its pre-gostrokov zyobov'yazannya in the world nastannya lines_payment. Prior to the main plateau, please:

1) a certain amount of bargaining (this indicator characterizes the portion of the most arrears of the total amount of assets of the company, that is, the need to evaluate the number of businesses, the loss of employment, and the 50% of the time you need to pay less).

some of the stumbling blocks ,

de Cz - odds of stumbling;

Z - the suma zobov'yazan is littered;

A - ignorant sum of assets;

2) a number of cases of acquisitions and power kostyv (show the health of the company, turn the borgs and see the cues for the rash of hairy capital. Bazheno, so that the price is 25%):

somefirmation of hired and high-powered ,

de Kszvk - a number of financial statements of the best and most valuable;

Z - the suma zobov'yazan is littered;

VK - power capital.

Koefіtsієnti profitability. Profitability indicators characterize the health of the company to take a margin on capital investments. Smell є The financial indicators will become the effectiveness of managing the company. The main indicators of profitability should be:

1) the coefficient of gross margin (showing the profitability of the leather hryvnia obedience sale of companies, so that I characterize the potentiality of the profitability of the company):

some gross margin ,

de Kvp - a factor of gross profit;

VP - gross margin;

P - swear sale;

2) a number of operational benefits (I can help you to more accurately understand the benefits of the company, the fragments of a new one do not absorb the special features of the system);

some operating surplus ,

de Cop - a number of operating expenses;

OP - operating lane;

P - swear sale;

3) a certain amount of net profit (є the main indicator of profitability, a description of the characteristics of the real profitability of the company):

some clean net ,

de Kpr - kofofitsіnt clean net;

PR - a clean move;

P - swear sale;

4) investment payback (showing, efficiently managing the financial resources of the company from the perspective of a jerel for a little extra):

return on investment ,

de Оі - payback invested;

PR - a clean move;

A - the total amount of assets is obscure.

5) the return on the capital capital (I can help you to increase the cost of the business):

payback vlasny capital ,

de HVAC - the profitability of the hairy capital;

PR - a clean move;

VK - power capital.

We stock up the financial plan, necessary to assure, the normative (average) valuation of financial co-operatives in the new business areas. In one galuza, for example, we can see a typical appearance of the front side of the dovgostrokova, and in the middle there is a shvidka for more stock. The creditors ’and investors’ disclosures on the basis of such moments, whether they are financial statements of the middle and common parameters, should be explained in the financial plan. The normative value of the amount of financial resources, as well as interest in business, is shown at the table. 9.9.

Conducting additional financial analysis of the maybutny financial statement, I will become a company, such as the very planning and preparation of planned financial documents of a company, to be primed on singing and other related songs. Tom often vinikaє need perevriti pochidnі (cobs) allowed. Taku perevirku accepted by nazivati ​​analysis sensitivity.

Table 9.9

Normative value of okrimich of financial factors (%) * 1

* 1: {Behind the statistics, there are more than one country.}

Business Field



wholesale bargaining

rozdrіbna bargaining

1. The coefficient of gross margin

30 - 40

20 - 30

40 - 50

2. Koefіtsієnt operational surplus

15 - 20

10 - 15

15 - 20

3. Koefitsіnt clean net

5 - 10

2 - 7

2 - 10

For his sutnistyu analysis of sensitivity є with a request to evaluate the availability of visnivities, which were removed as a result of the folding business plan. The procedure for analyzing the sensitivity of transferring the rosraunks of the forecasts varied forecasts to them is given the key permissions and estimates in the flow of financial resources for the May financial results of the business. In order that you don’t miss the point of analysis and save the plutinians, it is recommended that you take one leave one at a time, without any problems. Pislya tsogo possible to achieve the results of winter rewards for rejoinder. In the process of analyzing the sensitivity, the individual is guilty of independently recognizing the tolerance of such allowances.

The results of the analysis of sensitivity and attention to consideration, once already taken from the business plan. With this analysis of sensitivity, I can help you to choose the range of the varied voids, beyond the bounds of a certain given project, it’s problematic and underestimated.

In practice, an analysis of sensitivity means that the planned financial documents are examined from the perspective of real prospects. If you have an accurate forecast, you can’t get it, but you’ll know the singularity of the options for realizing this project, which would be able to look at a healthy place. Such pidkhid before accepting the decision є nabagato lіpshim, nowhere are more theoretical rosumuvannya, if bazhane take for days.

For example, a financial plan may have a more subtle characterization of the consumption of financial resources, resources, company, pragna, and express the responsibility of the business plan presented, as well as a turnaround creditors donor plan. In the end paragraph of the financial section of the financial plan, the government may have its own proposition:

  • foreign financial consumers in planned periods;
  • the minds and the order of the abolition of financial things;
  • umov and terminny turn koshtov lenders and investors, as well as the sum of the transfer of income.

Visiting foreign finances, consuming firms from planned periods, and taking into account marketing plans, virological, organizational and financial plans, is simple. With all of the bazhanos, I’ll say that I’m talking about the main points of start-ups of Vitrati Bulo and are certified by copies of contracts, terms and conditions, and so on.

Bilshu part of the financial things that are necessary for storing firms, it is a good idea to give in to herders (hairworms). The prototype for practice, as a rule, is the culprit of need in pre-adolescent finance. Зовнішнє фінансування підприєємницького to the project of health in two basic forms:

  • Anyway, you need to have fun (for groshi chi commodity form);
  • because the stinks are for sale of part of the main company to one, only one person, or one to legal persons.

You can also reznі varіanti poznichnogo poznichnogo and share (investment) investment.

The problem of acquiring financial benefits will accelerate as a result of bagatel dzherel financials, which is due to certain small passages and shortcomings. Zavdannya polyagє in order to know such a variation as possible, Dzherel finansuvannya, a kind of bi by securing the attainment of a met і mav nainizhchu tsinu. In this case, the practice is to provide, through financing, loans for projects, as well as for expanding virology programs at all other enterprises. For realizing projects, directing to the establishment of new companies, and for realizing technological innovations, with the help of financial form є active capital.

Specific vibration forms and terms of financial statements, terminology and terms of interest for investors and creditors are subject to the factors of interest and subject to negotiation. The financial plan needs the following:

  • clearly the bazhani authorities think that order is removed from the necessary financial costs;
  • signify that percentage for the loan, as well as a portion of the share in the profits, which can be reserved for creditors and investors.

The main thing here is to overwhelm the main parameters of Maybutnyi and please see the fair price for the loan, but that part of the business, because I’m afraid to get involved.

Change of control power supplies to the distributor “Financial plan” is shown at the table. 9.10.