home Economy Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

8. Rozdіl Analіz fіnansovogostanu pіdpriєmstva

8.1. Role fіnansovogo analіzu in zmіtsnennі gospodarskoї dіyalnostі pіdpriєmstva minds of transition to rinkovoї Economy

Over the minds rinkovoї Economy pіdpriєmstvo zdіysnyuє his virobnicho-torgovelnu dіyalnіst samostіyno, konkurentsіya ale, scho polyagaє in zmagannі of companies for spozhivachіv svoєї produktsії, zmushuє seller (virobnika) vrahovuvati Interests th pobazhannya pokuptsіv i viroblyati produktsіyu, yak їm potrіbna. Pіdpriєmstvo scho progravshih in tsіy borotbі, zvichayno staє bankrutom, tobto not Mauger oplatiti vartostі product, robіt that poslug, rozrahuvatis s budget, and through the narazhaєtsya on nebezpeku primusovogo sale Svoge lane. Otzhe, dwellers zapobіgti katastrofі, pіdpriєmstvo musit postіyno stezhiti for situatsієyu on market analysis i zabezpechuvati temple konkurentospromozhnіst svoєї produktsії.

One іz іnstrumentіv z'yasuvannya realnoї konkurentospromozhnostі Je analіz fіnansovogo will pіdpriєmstva. Analіz fіnansovogo will navіt nayblagopoluchnіshogo pіdpriєmstva Je postіynoyu neobhіdnіstyu, more is not possible to conduct without Gospodarstwa analіzu yogo dohodіv i vitrat. Tse Bulo vazhlivo zavzhdi and note bіlshe - ninі, if at zmіnu bezgospodarnostі th bezvіdpovіdalnostі come pіdpriєmnitstvo Suvorov distsiplіna th oschadlivіst. Zakoni rinkovoї Economy potrebuyut vіdpovіdnogo method of mislennya th povedіnki vsіh її uchasnikіv. Rinkova ekonomіka result in ruh usі resources Abi cutaneous contribution to pіdpriєmstvo hryvnia gave nayvischy Prybutok. Dwellers zabezpechiti tse, neobhіdno postіyno analіzuvati fіnansovy camp provoditi obґruntovane Naukova doslіdzhennya fіnansovih vіdnosin i Ruhu fіnansovih resursіv in protsesі gospodarskoї i torgovelnoї dіyalnostі pіdpriєmstva skin.

Fіnansovy camp pіdpriєmstva - tse pokaznik yogo fіnansovoї konkurentospromozhnostі, tobto kreditospromozhnostі, platospromozhnostі, vikonannya zobov'yazan before the powers that іnshimi pіdpriєmstvami.

Fіnansovy analіz - tse zasіb otsіnyuvannya i prognozuvannya fіnansovogo will pіdpriєmstva on osnovі yogo buhgalterskoї zvіtnostі.

Novi plan rahunkіv buhgalterskogo oblіku, reduced form buhgalterskogo oblіku that zvіtnostі in vіdpovіdnіst іz mіzhnarodnimi standards zooms neobhіdnіst vikoristannya novoї techniques fіnansovogo analіzu, yak b vіdpovіdala minds rinkovoї Economy. Such a technique for neobhіdna Vibor dіlovogo partner zabezpechennya fіnansovoї stabіlnostі pіdpriєmstva, otsіnki dіlovoї aktivnostі pіdpriєmnitskoї dіyalnostі, prognozuvannya fіnansovogo will pіdpriєmstva.

Іnformatsіynoyu bazoyu analіzu fіnansovogo will Je buhgalterska fіnansova zvіtnіst, tobto pokaznikіv system, SSMSC vіdobrazhayut Mainova mill i fіnansovy pіdpriєmstva on a specific date. Warehouse, zmіst, vimogi that INSHI zasadnі Basics of buhgalterskoї zvіtnostі reglamentovano position (standard) buhgalterskogo oblіku P (C) BO number 19 "Ob'єdnannya of companies", yak zatverdzhene instructions to Mіnіsterstva fіnansіv Ukraine od Lipnya 7, 1999. Number 163.

Zgіdno s CIM provisions of buhgalterska zvіtnіst skladaєtsya іz vzaєmozv'yazanih forms on osnovі yakih zdіysnyuєtsya analіz fіnansovogo will pіdpriєmstva:

1. P (C) BO number 2 "Balance", p. 1.

2. P (C) BO number 3 "Zvіt fіnansovі about the results," p. 2.

3. P (C) BO number 4 "Zvіt about ruh koshtіv penny", p. 3.

4. P (C) BO number 5 "Zvіt about Vlasnyi kapіtal" f. 4.

Analіzuyuchi fіnansovy camp pіdpriєmstva for tsimi forms neobhіdno peredovsіm oznayomitisya s P (C) BO number 1 "Zagalnі vimogi to fіnansovoї zvіtnostі" i perekonatis in fact scho OAO All vimogi danogo standard for pіdpriєmstvі vrahovano. Tsya zvіtnіst orієntovana on rinkovі vіdnosini on quiet koristuvachіv, SSMSC not mozhut vimagati in order sluzhbovomu zvіtіv, triptych s urahuvannyam їhnіh specific іnformatsіynih required.

Slіd zauvazhiti, scho for dostupnіstyu іnformatsіya podіlyaєtsya on vіdkritu Closed-th (Stop Je komertsіynoyu taєmnitseyu), and that will analіz fіnansovogo Mauger Buti dvoh vidіv:

• vnutrіshnіy;
• zovnіshnіy.

Vnutrіshnіy analіz zdіysnyuєtsya fіnansistami pіdpriєmstva on osnovі normativіv scho zastosovuyutsya on pіdpriєmstvі, i vikonuєtsya way porіvnyannya Tsikh normativіv s factual parameters fіnansovoї dіyalnostі pіdpriєmstva.

Zovnіshnіy analіz zdіysnyuєtsya zaіnteresovanimi organіzatsіyami - podatkovih іnspektsієyu, bank aktsіonerami, іnshimi structures - for danimi buhgalterskoї zvіtnostі.

Osoblivіst zvіtnostі, yak rozrobleno zgіdno s mіzhnarodnimi standards buhgalterskogo oblіku, polyagaє in tіm scho her mozhut widely koristuvatisya іnvestori that INSHI individuals SSMSC take fate in pіdpriєmnitskіy dіyalnostі - Creditors postachalniki, competitors pratsіvniki pіdpriєmstva. Cutaneous koristuvach fіnansovoї zvіtnostі, yak usually vivchaє the іnformatsіyu, KOTRA Yomou neobhіdna in protsesі pіdpriєmnitskoї dіyalnostі. So, vlasnikam of companies neobhіdno nobility zbіlshuєtsya chi zmenshuєtsya Pete Wagga Vlasnyi kapіtalu, otsіniti efektivnіst vikoristannya resursіv pіdpriєmstva; i creditors postachalnikam - neobhіdnіst i mozhlivіst prodovzhennya loan minds kredituvannya, garantії Povernennya toscho loan. Detailed analіz fіnansovogo will Mauger provoditi admіnіstratsіya pіdpriєmstva, Bo Won Got mozhlivіst vikoristovuvati danі upravlіnskogo oblіku of acceptance for upravlіnskih rіshen.

Zaznachiti Treba, scho in Pevnyi vipadkah for analіzu fіnansovogo will pіdpriєmstva Zaman tіlki buhgalterskoї zvіtnostі, Especially for іnvestorіv. Tom P (C) BO peredbachaє skladannya primіtok to form buhgalterskoї zvіtnostі, SSMSC give zmogu zovnіshnіm koristuvacham fіnansovoї Informácie memo oznayomitisya s fіnansovim pitched pіdpriєmstva.

Krіm fіnansovoї zvіtnostі vikoristovuєtsya іnformatsіya, yak available tіlki vnutrіshnіm koristuvacham, tobto pіdrozdіlam that pratsіvnikam pіdpriєmstva. Leather z them vikoristovuє the іnformatsіyu, yak Yomou neobhіdna of acceptance for vіdpovіdnih upravlіnskih rіshen. So, kerіvnikovі fіnansovogo vіddіlu vazhlivo know the real otsіnku dіyalnostі Svoge pіdpriєmstva i yogo fіnansovogo camp, kerіvnikovі marketing vіddіlu potrіbna own іnformatsіya for rozroblennya strategії vihodu on rinok toscho. Tom in protsesі analіzu fіnansovogo will pіdpriєmstva vikoristovuєtsya such іnformatsіya:

• konstruktorsko-tehnologіchna;
• planning and regulatory (fіnansovy plan zapasіv standards);
• danі vsіh vidіv gospodarskogo oblіku (operational, buhgaltersky, randomness);
• zvіtnіst: oprilyudnena fіnansova zvіtnіst (rіchna) is the quarterly and takozh komertsіyna zvіtnіst, yak skladaєtsya for spetsіalnimi vkazіvkami, that obov'yazkova zvіtnіst randomness;
• pozaoblіkova іnformatsіya: marketingovі doslіdzhennya, the law, that іnstruktsії ekspertna іnformatsіya.

HEAD zavdannya fіnansovogo analіzu - svoєchasno viyaviti th usunuti nedolіki in fіnansovіy dіyalnostі, know upravlіnskі rіshennya for polіpshennya fіnansovogo will pіdpriєmstva that yogo platospromozhnostі.

Zvіdsi viplivayut i osnovnі napryamki analіzu fіnansovogo will - vivchennya reasons SSMSC negative Chi positively on poznachayutsya fіnansovomu stanі, pіdgotovka proektіv upravlіnskih rіshen schodo pіdvischennya fіnansovoї stabіlnostі that platospromozhnostі pіdpriєmstva, rozrobka zahodіv for optimіzatsії structuring fіnansovih resursіv i їh efektivnosti vikoristannya.

Zavdannya analіzu fіnansovogo will mozhut Buti rіznimi fallow od tsіley analіzu i spetsifіki pіdpriєmstva. Tsі zavdannya rozv'yazuyutsya on osnovі doslіdzhennya dinamіki i absolutely vіdnosnih fіnansovih pokaznikіv s viokremlyuvannyam such basic pіdrozdіlіv analіzu fіnansovogo will pіdpriєmstva:

• analіz balance;
• analіz lane i yogo Jerel utvorennya (analіz aktivіv pasivіv i);
• analіz lіkvіdnostі that platospromozhnostі;
• analіz fіnansovoї stabіlnostі;
• analіz oborotnostі werewolf koshtіv;
• analіz Ruhu koshtіv;
• analіz debіtorskoї that kreditorskoї zaborgovanostі;
• analіz vikoristannya kapіtalu.

Basic methods analіzu fіnansovogo will, for the SSMSC widely-stosovuyutsya in praktitsі gospodarskoї dіyalnostі of companies, Yea:

analіz horizontally - at protsesі analіzu viznachayut absolyutnі th vіdnosnі zmіni rіznih values of balance sheet items for zvіtny perіod;

vertical analіz - rozrahunok pitomoї crowbars okremih articles in zagalnіy valyutі balance, tobto vivchennya asset structure of the article i pasiv zvіtnu to date;

koefіtsієntny analіz - Relief for yogo vivchayut rіven i dinamіku vіdnosnih pokaznikіv fіnansovogo camp, SSMSC rozrahovuyutsya yak vіdnoshennya values of balance sheet items chi іnshih absolutely pokaznikіv scho їh mozhna will win on osnovі zvіtnostі. Tsі koefіtsієnti porіvnyuyutsya danimi s base;

factorial analіz - zastosovuєtsya for viyavlennya reasons zmіni i absolutely vіdnosnih fіnansovih pokaznikіv and takozh for rozrahunku vplivu reasons (faktorіv) on zmіnu fіnansovogo pokaznika scho yogo analіzuyut.

Yakіst fіnansovogo analіzu deposits od zastosovanoї techniques dostovіrnostі danih fіnansovoї zvіtnostі and takozh od kompetentsії kerіvnika, yaky priymaє upravlіnskі rіshennya.

On-line osnovі danih fіnansovogo analіzu zdіysnyuєtsya rozroblennya mainly pokaznikіv fіnansovogo virobnichogo that plan, and vzhe at pіdstavі Tsikh danih rozrahovuyutsya ekonomіchnі orієntiri rozvitku pіdpriєmstva in perspektivі. Vid of naskіlki yakіsno conducted fіnansovy analіz, deposits efektivnіst upravlіnskih rіshen and vіdtak - efektivnіst robots pіdpriєmstva in tsіlomu.