Planning For Your B2 First

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The absolute liquidity index (urgency coefficient) is estimated as in cash and the fast-realized securities (III the asset to short-term debt (a section III result a passive undressed. It shows, what part of the current debt can be extinguished for date of drawing up balance or other concrete date.

Administrative and management expenses, depreciation charges, expenses on sale and product sales, expenses on research of the market, other general management, business and general running costs belong to constants.

define influence of profitability of separate products on its average level for all realized production. For this purpose value of individual profitability is multiplied by a product share in total amount of the realized production. Thus profitability of the realized production is determined by a formula:

So, in the analysis of authorized capital first of all estimate completeness of its formation, finding out, in case of need, who did not execute from founders (partially fulfilled) the obligations for a contribution to authorized capital.

Ability of the enterprise to pay according to the short-term obligations is called as liquidity. In other words, the enterprise is considered liquid if it is able to fulfill the short-term obligations, realizing the current assets.

- improvement of the organization of calculations with buyers (it must be kept in mind that in the conditions of inflation it is, as a rule, more favorable to sell production quicker and cheaper, than to expect favorable conditions of its realization);

If value of coefficient of a covering considerably exceeds a ratio 1: 1, it is possible to draw a conclusion that the enterprise has the considerable volume of the free resources formed at the expense of own sources.

For the profound analysis it is expedient to group all current assets in categories of risk. For example, there is a high probability of that receivables will be easier to be realized, than a work in progress, or expenses of future periods.

For compartments of efficiency of activity of the enterprise dynamics of size of funds of a special purpose has not smaller value (accumulation and consumption). Thus the analysis has to consider various functional role of the specified funds in mechanics of financing of activity of the enterprise. Therefore the analysis should be kept separately regarding means, directed on prozvodstvenny needs (investment and replenishment reverse and needs of consumption.

To open real cash flow at the enterprise, to estimate synchronism of receipt and an expenditure of money, and also to coordinate the size of the received financial result to a condition of money at the enterprise, it is necessary to allocate and analyse all directions of receipt (inflow of money, and also their leavings (outflow.

If duration of a turn of the current assets increases, continuation of production and commercial activity at least at the same level requires additional attraction of financial resources in a turn which pays off on a formula:

In the analysis of retained earnings of the enterprise it is necessary to estimate change of its share in the total amount of own sources. The tendency to decrease in this indicator testifies, as a rule, to falling of business activity and, therefore, has to become a subject of special attention of the director and his chief accountant.

It is expedient to estimate a tendency of change of ratios of poor-selling assets and the total value of assets, and also the poor-selling and easily realized assets at development of the carried-out analysis. The tendency to growth of the called ratios indicates reduction of the liquidity.

Other indicator characterizing liquidity of the enterprise is working capital which is defined as a difference of operating costs and short-term obligations. In other words, the enterprise has working capital until the Current assets exceed the short-term

The preliminary estimate of a financial position of the enterprise is carried out on the basis of data of the balance sheet, "the Report on financial results and their use", and also "the Annex to balance of the enterprise".