home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

Розділ 6. Crediting of receivables

6.1. The need, essence, and functionality of the loan

Credit, finance, і економічною категорією. Він виник у perіод суспільного поділу праці й товарного виробництва. Credit is in the economy of the economy.

Funktsionnuvnja credit yak ekonomichnoy kategoriі zymovlenie nayavnіstyu commodity vibrobnitsva і obygu, dієyu vartosty i oposekedovuvannamu groshe yak funktsy zasobu kazhzhu.

Otzhe, the basis of існування to the credit є наявність of commodity-grosovy vіdnosin, ruhu vartostі at process of commodity obminu, if vinikaє rasriv at chasі між рухом товару і його вартістю, тобто vідокоммлення грошової вирості від товарної.

The need for credit in the commodity-penny gospodarstva zumovlyuetsya dієy gospodarskogo rozraunku and character krugogo koshtov gospodarskih pidpriemstv. In the case of the summons of all the claims and the government bureaucrats, the prcutsuyut on the instincts of the gospodarskii rozraunku, guilty of its own vitrati zedelnia gosdarstva pokrivati ​​incomes vid realizatsii viroblenyi produktsii, nadanyh sgig. Prote is not zavzhdi zbіgaєtsya in chasі.

In the minds of the nezabytzhnosty deposit at vyrobnitsvo with the insignificant grotesque koshtiv for yogo zabezpechennya stench pobyonyutsya for rahunok credit to banks. Credit і є тім мехаізмом, який постійно перерозподіляє грошові кошти між okremimi pіdpriєstvami, tobto кошти, тимчасово вільні beside підприємств, pass through the credit, establish in korestuvannya іншим підприємствам.

In this way, the loan is paid for in the economy, paid for in the economy and for the future vicarities for the purposes of the overhaul of bank establishments in the timorous young groves of kostyanovs on the minds of the people, paid for by the method of the Yaknaefective Vicoristan in the people's government.

The word " credit " means "borg", "pose". In the day-to-day credit, the loan is a capital, which is taken from the pose of the grotesque forms, and is given in the timachas by the korostuvannya to the gospodarskim organs on the minds of the lost, turned, terminated, paid and tsilovogo vicarities.

Credit, yakі nadayutsya pіdpriєstvam, klassifikuyutsya for such signs:

• forms and species;

• Imagine that character is safe;

• the method of vicarities;

• the lines of the religion;

• methods of hiring and methods of extinguishing;

• the nature and way of splitting the viscosities;

• types of loans.

Залежно від форм і видів кредити бувають банківські, комерційні, державні, лізингові, іпотечні, консорціумні, споживчі, товарні, фінансові, інвестиційні, податкові та ін.

Bank loans are made in the form of eco-nomic, credit investments, loans, mortgages, banks and subordi- nates of state property to the driver of the type (otrimannya) and vicarities of positional koshtivs.

Commercial loan - eco-credit credit line , yakі vinikayut mizh okremimi sub'ektami gospodarjuvannya v privodu vidstrostchennya pay for sold (bought) com.

Derzhavnyi credit - tse sokupnist lending vіdnosin, yakі vinikayut mіzh power, legal and fіzichnimi individuals to the drive vipusku (придбання) позик.

Lіszynovy credit - the eco-economical account of legal persons, yakі vinikayut with the lease on the basis of the contract, sho ukladaєtsya.

The mortgage loan is a special kind of economical invoices for the drive of a loan to an outpost of an indecent lane. With these creditors, you can choose banks, specialty mortgage companies, and such banks. Nadavati posku mozhut juridichnyi i i ta fizichny individuals, yakі mayut u vasnostі ob'ekti іtopoki (vibrochnichi budivlyi, sporudi, zhitlovi будинки, magazin, zemlyannі dіlyanki тощо).

Conflicting is a loan, which is to apply to phisical persons on pridbannya spozhivchih korotivі і payment for the payment of goods.

Consortium is called a loan, it is nadeagtsya sub'ektam gospodarjuvannya bankіvskimi consortiums.

Loan pіd vіsselsniy обіг - tse krediti, scho nadayuyutsya banks pіd oblіk i zavіvu vekselіv.

The commodity loan is a partner, which is transferred by a resident to a non-resident in the possession of legal entities and individuals for the sake of a business, but the construction of a front-end rozrawnku on the singing lines is sent to the outpost.

Financial loans - tse koshti, yakі nadayuyutsya pozitsu juridicheskogo abo fizichnіy odobi na pivnykh ryb dlya tsil'ovogo vikoristannya ti pіd percentage by the resident bank by a non-resident, which is determined by the bank's statutory regulations and by the legislation of the territory of a non-resident.

Іnvestitsіyny podatkovih credit - tse vіdstrochennya splat podatku on Prybutok scho nadaєtsya sub'єktu pіdpriєmnitskoї dіyalnostі on Pevnyi rows s metoyu zbіlshennya yogo fіnansovih resursіv for zdіysnennya іnnovatsіynih program, s the following kompensatsієyu vіdstrochenih sum in viglyadі dodatkovih nadhodzhen podatku for rakhunok zagalnogo zbіlshennya pributku vnaslіdok realіzatsії іnnovatsіynih Program.

Залежно від наявності і nature забезпечення кредити поділяються на забезпечені та незабезпечені (бланкові). When you buy loans, you will get a risk of insuring the bank against insecurity, especially the one who took the pose, the loan. For zabezpechennya poverennya credit priymayutsya outpost mayna, tsinnyi papery, shahovі t goods, documents, guaranteeing the third party, insurance companies. Unbeatable (blancs) ñ poses, put on by banks ekonomichno and fіansovo stіykom gospodarskimi bodies під їх зобов'яняня гашеншення in пвний lines отриманої поки.

Zalizhno vid meti vikoristana lenti podilyayutsya na takіi, scho vidayuyutsya formvannya obivovyh koshtiv i fіnansuvannya prirody fondіv.

Beyond the lines of credit, credit is given to strings, stitches, and stitches. With a string-based ñ poses, I can nadaayutsya banks individuals, yaki take a pose on the singing lines, the agreement of the agreement. Bezstrokovymi nazivayutsya poses, yakі vidyayutsya banks on the non-recognition of the lines, before napitanne. Pogashaatsya so posi, as a rule, for the first vimoyuyu bank-lender. Before stitching, lay on the sticks, for some vyishov lines of poverennya, peredbacheny loan agreement to the bank in a special, yaka took a poser. Vistrochichimi vvazhayutsya pose, lines pokonennya yakih on prokhannya individuals, she took a poser, transferred to the bank on the pisnishe. Vidstrochennya zapushennya poses form, yak rule, podaddennyam dodatkovoї grounds to the main loan agreement і svodrovuzhuetsya vstanovleniyam vishchego vidsotkoy bet.

Behind the methods nadannya rozriznyayut poses, yakі vidyayutsya in a one-off order і vidpodіdo vіdkritoї credit lііїїї. With the help of a novel, you can rozumyut poses, rishennya about vidakachu yakih priymayatsya bank okremo for a skinny poskoyu on prohannya ta pidstavi vidpovidnih dokumentov individual, yak take a pose. Poses, yakі vidyayutsya vidpodіdo vіdkritoї credit lіnії, - tse zakki, yakі nadayuyut osobіy, shо take the pose with the extension of the installed promo for an hour in the early stages of rozmіrіv without additional special negotiations.

After the methods of extinguishing, the poses are booed with such, so that they are repulsed postupov; Repay the payment of the completed line; Repayments are made up to the minds, before the credit agreement.

Beyond the nature and method of splitting the visors, the poses are balanced with a viscous rate, a floating rate, and a balance of viscosities near the world of vicarities. With the use of a pendant in a fictitious cross-rate bid, I tend to apply, as a rule, to loans to a stable economic entity. Wongs can vidavatisya takozh in the nerves of inflation, alle of short lines. In the minds of the economical instability, zastosovuyutsya, as a rule, poses with a floating interest rate, and are set in the hurricanes of the official rate of the National Bank of Ukraine and the region of in flaxation. Зміна цієї rates for peredovidnim perіodami peredachaєtsya at credit agreements між bank і individual, but take a pose.

Lenders, I can give a pose, you can use the banks of commercial banks that specialize in financial and credit institutions, a country with a sovereign credit, an international financial and credit institution, a loan with commercial loans.

The essence of the loan, yak і фінансів, is to be rooted in yogo functions. Credit vikonuє soi functіії: перерозподілу грошових коштів з метю найбільш ефективного їх використання в народному господарстві; Заміщення готівки у платіжному обігу; Control of tsіlоim vicarities of коштів.

Pererozpodіlna funktsіya loan polyagaє in fact scho timchasovo vіlnі groshovі Costa Some of companies, organіzatsіy i population and takozh sovereign budget SSMSC zberіgayutsya in bank pererozpodіlyayutsya banks in osnovі їh Povernennya mіzh pіdpriєmstvami i gospodarskimi authorities have yakih not vistachaє Vlasnyi koshtіv for normal processes Vibrobitvita.

Otzhe, credit yak funktsiyya pererozpodilu є one zhezherel formovaniya basic zasobіv і revolving proizvodіv підприємств та оргаізацій. Otrymuyuchi loan for riznі come in the time of inconsistent vlasnih koshtiv, pіdpriemstva in such a way to avoid uninterrupted process vibrobitvtva, yogi rozshirennya. Повернення і планість to credit сприяє ефективнішому його використанню та функціонуванню підприємства.

Funktsy zamіschennya groshe gotivkoyu. At the people's government in the Ob River, not a penny, but a penny sign. їh Key infrastructure in obіg obmezhuєtsya require gospodarskogo turnover in pennies for gotіvtsі rozrahunkіv s pratsіvnikami to pay for pratsі, viplati pensіy, Relief, pay vіdryadzhen toscho i Got credit related. Perevazhna bіlshіst rozraunkіv at the people's state sdіysnjєyatsya in bezgotіvkovomu order through the establish bank.

Platіzhnі Costa bezgotіvkovogo turnover so very, yak i groshovі signs toil credit related oskіlki mozhut vidavatisya (viplachuvatisya) population for bezgotіvkovih rozrahunkіv in order avansuvannya, yak Got a credit form. "Credit grotesque," K. Marx wrote, "it's a simple way to get paid without paying a fee."

Otzhe, funktsіya zamіschennya polyagaє in zamіnі credit gotіvki in platіzhnomu oborotі, tobto for Relief loan utvoryuєtsya mozhlivіst for of companies i SET zdіysnyuvati vzaєmorozrahunki in protsesі kupіvlі-sale, and takozh rozrahunki s fіnansovo-bankіvskimi authorities not gotіvkoyu and Shlyakhov pererahuvannya in bezgotіvkovomu order sumi payment Z rahunka paysite on rahunok oderzhuvacha penny.

Zamіschennya gotіvki in platіzhnomu oborotі Credit groshima daє zmogu skorotiti vitrati powers on virobnitstvo i obіg pennies priskoriti rozrahunki mіzh paysites i oderzhuvachami pennies and takozh oborotnіst koshtіv.

The control funktsіya loan viyavlyaєtsya at vikonannі him usіh rozglyanutih funktsіy, tobto in protsesі pererozpodіlu Credit resursіv, monitoring їh tsіlovim i efektivnosti vikoristannyam at vidachі loan for rіznih platezhіv toscho, spriyayuchi pіdvischennyu efektivnostі virobnitstva.