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9.5. OTSІNKA FІNANSOVOЇ STІYKOSTІ PІDPRIЄMSTVA

Fіnansovu stіykіst pіdpriєmstva tіsno pov'yazano іz promising yogo platospromozhnіstyu, її analіz daє zmogu viznachiti fіnansovі mozhlivostі pіdpriєmstva on vіdpovіdnu perspective.

Otsіnka fіnansovoї stіykostі pіdpriєmstva Got to metі ob'єktivny analіz quantities that structure aktivіv i pasivіv pіdpriєmstva i viznachennya on tsіy osnovі mіri yogo fіnansovoї stabіlnostі th Nezalezhnosti, and takozh vіdpovіdnostі fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva tsіlyam yogo statutnoї dіyalnostі.

Vіdpovіdno to pokaznika zabezpechennya zapasіv i vitrat Vlasnyi that pozichenimi Costa mozhna nazvati takі tipi fіnansovoї stіykostі pіdpriєmstva:

1) absolute fіnansova stіykіst (traplyaєtsya on praktitsі duzhe rіdko) - if vlasnі oborotnі Costa zabezpechuyut reserves th vitrati;

2) normal stіyky fіnansovy camp - if reserves th vitrati zabezpechuyutsya sumoyu Vlasnyi werewolf koshtіv that dovgostrokovimi pozikovimi Jerel;

3) nestіyky fіnansovy camp - if reserves th vitrati zabezpechuyutsya for rakhunok Vlasnyi werewolf koshtіv, dovgostrokovih pozikovih Jerel that korotkostrokovih kreditіv i pozik, tobto for rakhunok usіh mainly Jerel formuvannya zapasіv i vitrat;

4) krizovoe fіnansovy camp - if reserves th vitrati not zabezpechuyutsya Jerel їh formuvannya i pіdpriєmstvo is staying on mezhі bankrutstva.

Fіnansove stіykim mozhna vvazhati TAKE pіdpriєmstvo, yak rakhunok for Vlasnyi koshtіv spromozhne zabezpechiti reserves th vitrati not dopustiti nevipravdanoї kreditorskoї zaborgovanostі, svoєchasno rozrahuvatis for svoїmi zobov'yazannyami.

Otsіnku fіnansovoї stіykostі pіdpriєmstva dotsіlno zdіysnyuvati poetapno on pіdstavі pokaznikіv complex.

Rozglyanemo on umovnomu prikladі order rozrahunku normative values ​​koefіtsієnta spіvvіdnoshennya pozikovih that Vlasnyi koshtіv, tobto koefіtsієnta structuring koshtіv pіdpriєmstva (tab. 9.7). Normativnі pokazniki rozrahovuyut fіnansovі analіtiki pіdpriєmstva.

In uzagalnenomu viglyadі pokazniki fіnansovoї stіykostі pіdpriєmstva submitted in tab. 9.8.

Іz tablitsі seen scho for vіdpovіdny perіod fіnansova stіykіst pіdpriєmstva polіpshilas. So, Yakscho on the cob perіodu scho analіzuєtsya, values ​​koefіtsієnta avtonomії (vіdnoshennya Vlasnyi koshtіv to vartostі Lane) becomes 0.1 (10%), then kіnets tsogo perіodu vono zbіlshilos to 0.7 (70%).

Zbіlshivsya koefіtsієnt manevrenostі Vlasnyi koshtіv. Tse yak slіd rozglyadati Positive tendentsіyu, oskіlki TAKE zbіlshennya suprovodzhuvalos viperedzhayuchim zrostannyam Vlasnyi koshtіv schodo pozichenih.

Especially uwagi slіd pridіliti koefіtsієntu spіvvіdnoshennya pozikovih i Vlasnyi koshtіv yak one іz mainly pokaznikіv otsіnki fіnansovoї stіykostі. Yak can be seen s Table. 9.6 on the cob tsogo perіodu obsyag pozikovih koshtіv at 9.6 times perevischuvav obsyag Vlasnyi koshtіv, todі yak zgіdno іz rozrahovanim ranіshe normative rіvnem sworn koefіtsієnta pozikovі Costa povinnі not boule perevischuvati 80% Vlasnyi koshtіv.

On kіnets perіodu factuality koefіtsієnt spіvvіdnoshennya pozikovih that Vlasnyi koshtіv dorіvnyuvav 0.59 scho 0.41 vіdsotkovogo points (mayzhe vdvіchі) nizhche for standard (maximum allowable) (0.98).

Otzhe, pіdpriєmstvo for the Year, scho analіzuєtsya, transformuvalos іz fіnansove nestіykogo, fallow pіdpriєmstva in pіdpriєmstvo s Pevnyi stock fіnansovoї stіykostі. Peretvorennya pіdpriєmstva on fіnansovo stіyke daє pіdstavi vvazhati yogo nadіynim that dіlovim promising partner.

Tsі visnovki shaping can Buti i pіdtverdzhenі detalnіshim analіzom obertannya materіalnih werewolf koshtіv that koshtіv rozrahunkah have (tab. 9.9).

Yak seen іz tablitsі, termіn obertannya materіalnih werewolf koshtіv on pіdpriєmstvu nabagato povіlnіshy for termіn obertannya koshtіv in rozrahunkah. Vіdtak mozhna zrobiti visnovok, scho in zvіtnomu perіodі termіni obertannya yak materіalnih koshtіv werewolf, so i have obertannya koshtіv rozrahunkah zrosli. Debіtorska zaborgovanіst peretvoryuvalas on Costa chastіshe, nіzh zakіnchuvavsya virobnichy cycle.