Golovna > Maternal capital > The plan for the improvement of the financial state of the enterprise. Financial management of business on the basis of CJSC "Amta"

The plan for the improvement of the financial state of the enterprise. Financial management of business on the basis of CJSC "Amta"

Table 2.7. Dynamics of factors that contribute to the critical liquidity ratio of CJSC "AvtoTech" for 2008.

Pokaznik	cob roku	End of fate	Absolutely breathtaking	Growth rate,%
Penny Koshti
Short-line financial contributions
Short line debt collection
Short string goiter

K cl \u003d (DS + KDZ) / KO

K cl 0 \u003d (DS 0 + KDZ 0) / KO 0

K cl 0 \u003d (7001 + 7373) / 8992 \u003d 1.6

K cl condition 1 = (DS 1 + KDZ 0) / KO 0

K cl uml1 = (715 +7373) / 8992 = 0.9

K cl conv2 = (DS 1 + KDZ 1) / KO 0

K class conv2 = (715 +11056) / 8992 = 1.31

K cl 1 \u003d (DS 1 + KDZ 1) / KO 1

K cl 1 \u003d \u003d (715 + 11056) / 23410.5

∆K cl ds = K cl conv1 = K cl 0

∆K cl ds \u003d 0.9-1.6 \u003d -0.7

∆К cl cdz = К cl cond2 - К cl conv1

∆K cl ds \u003d 1.31-0.9 \u003d 0.41

∆K cl kdz = K cl 1 - K cl conv2

∆K cl ds \u003d 0.5-1.32 \u003d -0.81

∆K cl = ∆K cl ds +∆K cl ds +∆K cl ds

∆K cl \u003d -0.7 + 0.41 + (-0.81) \u003d -1.1

Table 2.8

The critical liquidity ratio decreased by 1.09 units. chi 68.55%. The biggest negative impact of the change in the coefficient of critical liquidity was caused by the increase in the level of short-term goiters by 14,420 thousand rubles. chi 160.36%.

The positive influx increased the increase in the short-line receivables billing by 3683 od. chi 45%.

Then we will analyze the officials, so as to add the coefficient of the current liquidity.

Table 2.9. Dynamics of factors that contribute to the flow rate of ZAT "AutoTech" for 2008.

K tl \u003d OA / KO

Up to tl 0 \u003d OA 0 / KO 0

Up to tl 0 = 34472/8992 = 3.83

K class condition2 = OA 1 / KO 0

Up to class 1 = 28864/8992 = 3.21

K class condition2 = OA 1 / KO 1

Up to class condition2 = 28864/23412 = 1.23

∆K cl oa \u003d K cl conv1 - K t 0

∆K cl oa \u003d 3.21-3.83 \u003d -0.62

∆К cl ko = К cl cond2 - К cl conv2

∆K cl up to 1.23-3.21=-1.98

∆K cl = ∆K cl oa + ∆K cl ko

∆K cl \u003d -1.98 + (-0.62) \u003d -2.6

Table 2.10

The coefficient of in-line liquidity decreased by 2.6 units. chi 67.89%. The largest negative impact on this change is a small decrease in the rate of short-term crops by 14,420 thousand rubles. or by 160.36%, as well as a decrease in the level of current assets by 5608 od. chi 16.27%.

Z urahuvannyam vzaimozv'yazku razrakhovanikh pokaznikіv, scho characterize the financial position of the organization, yogo trace of recognition is absolutely liquid.

At zv'yazku z tsim slid to get used to schodo raising liquidity and looking for ways to improve the situation in the business.

Development

3.1. Ways to promote liquidity and platform

On the basis of the deposited property, we can sprobit vysnovki about those that at the time of the analysis, the balance of business is not liquid, the shards of deaks from the support of groups of assets and passives do not show the minds of absolute liquidity.

So the very coefficient of liquidity (absolute, critical, in-line) for the end of the analyzed period is less than their normative level, which is so self-certifying about those that the balance of this business is not equal.

It is necessary to achieve a great number of people who come to increase the liquidity and the platform of business enterprises. For example, kerіvnitstvu pіdpriєmstva sіd sіvlyuvati vіdlyuvati sale, for rahunok prinizhennya tsіni and podvishchennya yakostі produktsії scho vіdpuskaєtsya. maintain a payment calendar management system. Vivіlniti koshti s additional sale of vilnyh assets.

Let's try to improve the turnover of reserves and debt collection at the optimal level.

In order to speed up the turnover of assets in the long-term prospects, the building is rented out.

Also, the foundation of the enterprise was followed by respect for the new methods of managing the windows.

And not all of the changes came in, building zbіlshiti liquidity of business. Wu qiy term paper we will not win over the refurbishment of other methods. We see the liquidity coefficients

From the point of view of the rozrakhunkiv, we balked that the balance of business at the end of the analyzed period was not equivocal, since all liquidity coefficients are lower than their normative value. Since the coefficients of liquidity were different from the normative values, then the balance of the analyzed business was bi-liquid.

It is necessary to increase the values of these factors, which negatively contributed to the decrease in the liquidity coefficients to such a level, at which the values of the liquidity coefficients become equal to their normative values, then the balance of liquidity will become equal.

3.2. Predictive analysis of the platform-promoting capacity of the enterprise

We knew that way, for the help of which we can go to increase the liquidity of the balance of business, which is being analyzed. This method influences the increase in the values of the factors, which negatively contributed to the decrease in the coefficients of liquidity to a low level, until the values of the coefficients are equal to the norm. Let's look at the end of the analyzed period.

Let's look at the coefficient of absolute liquidity.

Kal \u003d 0.03 and the standard value of the coefficient is 0.2.

Kal \u003d (DS + KFZ) / DO. Having failed factorial analysis, we found out that the negative impact on the reduction of this coefficient is little

penny koshtiv, it is necessary to increase the raven of penny koshtіv, so that the value of the coefficient would be 0.2. If we get more money for 4000 rubles, we will save the result.

Cal \u003d DS / KO \u003d (715 + 4000) / 23412 \u003d 4715 / 23412 \u003d 0.2

Potim critical liquidity ratio.

Kcl \u003d 0.5 and the standard value of the coefficient is 0.7-1.0

Kcl \u003d (DS + KFV + KDS) / KO. From the factorial analysis, it became clear to us that the smallest contribution to the change of that coefficient resulted in a decrease in the amount of pennies, and, therefore, we may increase this amount of money, the docks are not within reach of the bad result. If we get more money for 5000 rubles, then our cost factor is 0.7

K cl \u003d (DS + KDS) / KV \u003d (715 + 5000 + 11059) / 23412 \u003d 0.7

Current liquidity coefficient.

K tl = 1.23, and the normative value of this coefficient is 2.

K tl \u003d OA / KO. We analyzed the officials, scho to add tsey coefficient and z'yasuvali, scho negative injection of the value of the coefficient caused the decrease in the level of current assets, so we will increase the value of the current assets. If we increase the amount of current assets by 21,000 rubles, then we will take away the result.

Up to tl \u003d OA / KO \u003d (28867 + 21000) / 23412 \u003d 2.1

Now the coefficients of liquidity have effectively reached the very same equals, while the balance of the analyzed business is liquid. We can refer to Table 3.1.

Table 3.1. Liquidity ratio of CJSC "AutoTech" for 2009.

Table 3.2. we can prostigate the dynamics of the liquidity ratios of CJSC "Avtotekh", debáchimo, as a continuation of the entire previous period, the liquidity ratios were changed.

Table 3.2. Dynamics of liquidity ratios of CJSC "AutoTech" for 2007-2009.

Liquidity ratio	On the cob 2007 rock	At the end of 2007	Change in %	At the end of 2008	Change in %
Absolute liquidity ratio
Critical liquidity ratio
Current liquidity ratio

For a baby 3.1. The most explicitly displayed the dynamics of the coefficients of liquidity with the improvement of forecasting values.

Figure 3.1. Dynamics of liquidity ratios of CJSC "AutoTech" for 2007-2008.

From the results of the establishment of the rozrakhunkiv pokaznikiv, which characterize the financial situation of this organization, it is clear that the coefficients of absolute, critical and in-line liquidity have reached their normative values and acceptance of liquidity.

Visnovok

In this work, the role of liquidity, payment and credit promiscuity for entrepreneurship was considered.

In the first division, the role of significance, meti, methods and management of liquidity, payment and credit facilities for business, showings that characterize the financial establishment of business are considered. This is how the analysis of liquidity, payment prowess and credit promiscuity is carried out, which is necessary not only for business, but also for foreign investors, other businesses, banks and other financial institutions, for entering into financial business.

You can see the liquidity and the platospromozhnosti. It is analyzed influx, what kind of payment and credit promo ability to put on the development of the production plans and the provision of the needs of the production with the necessary resources.

The other part is the Rosrakhun part. The analysis of liquidity and payment efficiency of the buttstock of ZAT "AvtoTech" is being considered.

For the analysis of the period of activity of the enterprise, the balance did not change the minds of absolute liquidity, that is. buv current is not liquid. Business is not credit-promoting, because the coefficient of renewal of the platform capacity is less than the normative value.

An analysis of officials, how to add a coefficient of flow liquidity, showing how to add a change in a skin official, a ratio of flow liquidity. So, for the end of the last period, the main influx was increased by a decrease in current assets by 5608 rubles, after which there was a decrease in the coefficient of flow liquidity.

For the sub-bags of 2008, ZAT "AvtoteTeh" will not be able to pay for the next 6 months, but it will not be possible to renew it.

List of vicorists dzherel

1. Bakaev, V.V., Volkova, O.M. Fundamentals of financial analysis - M. Golovbukh, 1998.

2. Gruzinov, V.P. Economics of business / V.P. Georgian. - M.: Financial statistics, 1998.

3. Guskova, N.D. Microeconomics: chief help/ N.D. Guskov. - Saransk: View of the Mordovian University, 1997.

4. Zaitsev, N.L. Economics of industrial business: assistant / N.L. Zaitsev. - 3rd view., Rev. that dod., 2000

5. Zaitsev, N.L. Economics of industrial enterprise. Practicum: navch. help / N.L. Zaitsev., 2007.

6. Kovalyov V.V., Volkova O.M. Fundamentals of financial analysis - M. Golovbukh, 1998 -

7. Kolchina, N.V. Business finance: assistant / N.V. Kovchina. - M.: Finance, 2008.

8. Rajtsky, K.A. Economics of business: a tutor for universities / K.A. Ratsky. - 3rd view., Rev. that dod. - M.: Vidavnicho-trading corporation "Dashkov i Co", 2002.

9. Savitska G.V. Analysis of the government activities of the enterprise, 1998

10. Savitska, G.V. Analysis of the government activities of the enterprise: Proc. posibnik / G.V. Savitska. - 7th species., Vipr. - Mn. : New knowledge, 2002

11. Safronov, N.A. Economics of business: assistant / N.A. Safronov, born in 1998

12. Sergeev, I.V. Economics of business: heading help / I.V. Sergeyev. - 2nd view., Rev. that dod. - M.: Financial statistics, 2000.

13. Stoyanova E.S. Financial management: theory and practice / O.S. Stoyanov. - M .: "Perspective", 2000.

14. Land, G.Z. Economics of business / G.Z. Dry. - M.: New knowledge, 2003.

15. Trenev, V. V. Financial management: a guidebook. / V. V. Trenev. - M.: Financial statistics, 2000.

16. Sheremet, A.D., Saifulin, R.S. Methods of financial analysis, 3rd edition, revised and updated, 2001.

17. Yakovlev, R.A. Payment for work for undertakings / R.A. Yakovlev. - M.: Center for Economics and Marketing, 2001.

The Minds rinkovih vіdnosin od pіdpriєmstva potrіbno pіdvischennya efektivnostі virobnitstva, konkurentospromozhnostі produktsії that poslug, efektivnostі forms gospodaryuvannya that upravlіnnya virobnitstvom scho in kіntsevomu pіdsumku only be sold to dosyagnennya osnovnoї methylation - otrimannya maximum pributku - i Mauger Buti dosyagnuto for Minds zabezpechennya fіnansovogo steel mill. The correct designation of the financial establishment of the enterprise can be important not only for myself, but also for shareholders and potential investors. The higher appointment is to bring the relevance of the thesis work.

The activity of any business includes two mutual parties: the government and the financial one. The result of the government's activity is evaluated with the help of such an indication, as liquidity, payment efficiency, stability, and the result of financial storage activity is evaluated for the increase in profit. Tsі pozniki diyalnostі pіdpriєmstva zaєmopov'yazanі.

Liquidity and platospromotion are the most important thing that is necessary to get the maximum profit from business.

The effectiveness of the activity of any kind of undertaking in modern minds lies in the organization of the process of virobnitsia. For the correct calculation by the process of compilation, it is necessary to be absolutely, accurate, objective, current and provide detailed economic information.

Analysis of the financial situation of entrepreneurship is not just an important element of entrepreneurship management.

The results of this analysis are a business card, advertising, dossier, which allow you to determine the negotiating position of business in contacts with representatives of different partner groups.

Analіzom fіnansovogo will pіdpriєmstva zaymayutsya kerіvniki that vіdpovіdnі service, takozh zasnovniki, іnvestori of metoyu vivchennya efektivnostі vikoristannya resursіv banks for otsіnki minds nadannya loan that viznachennya stage riziku, postachalniki for svoєchasnogo otrimannya platezhіv, podatkovі іnspektsії for vikonannya plan nadhodzhen koshtіv to budget toscho d.

The analysis of the financial situation is to be given an important role in the implementation of strategic goals, in order to face entrepreneurship, and in view of this difficulty, the analysis will be carried out accurately and promptly, and the development of entrepreneurship will be developed. Therefore, it is especially relevant to study the theoretical and methodological foundations of financial analysis and practice.

1. Understanding the financial state, understanding the analysis of the financial state

The financial establishment of business (FSP) is a cost-effective category that allows the capital to process its roundabout and the ability of the subject of government to self-development for the fixing hour. FSP can be stable, unstable and crisis.

Business enterprises make payments in their own time, finance their activities on an expanded basis to report on a good financial standard. FSP to deposit depending on the results of yogo commercial, commercial and financial activities.

As a virobnichiy, financial plans are successfully victorious, but they positively contribute to the financial establishment of entrepreneurship. First of all, in the wake of the lack of completion of the plan and the implementation of products, there is an increase in income, a change in revenue and sumi profits and, as a result, the decrease in the financial state of the enterprise and yogo profitability.

To stand up financially, we hope for a positive contribution to the growth of the production plans and the provision of the needs of the production with the necessary resources. Therefore, financial activity is like warehouse part The government's activity is directed by the provision of planned maintenance and distribution of financial resources, the achievement of the rational proportions of government and positional capital, and the most effective of all recruitment.

Іsnuyut three main problems in the financial sector of the enterprise, which affect the activity of the enterprise.

1. Low payment efficiency. About the low payment promiscuity to be aware of the above-normative barriers to the budget, staff, creditors, which threaten the growth of credits, which they get. About the possible problems with the repayment of goiters, it is necessary to note the decrease in the coefficients of liquidity.

2. Low profitability of government capital. It really means that the vlasnik takes income that is inadequately small for his investments. As a result of such a situation, there may be dissatisfaction with the management of the organization, and the appearance of a desire to leave the company.

About the decrease in the return on investments in the company's capital, let's say a decrease in the showing of profitability.

3. Decreased financial independence and low financial stability. Indeed, the low financial stability threatens with possible problems in the repayment of goiter from the future, the second independence. About the growing debt of the company, the creditors will have to get involved with the reduced coefficients of autonomy.

In order to find out the causes of the blame for problems in the enterprise, it is necessary to evaluate the financial situation.

Financial analysis is not only a matter of rounding up plans, but also of controlling them. The planning begins and ends with an analysis of the results of the activities of the enterprise. Vіn allows you to move the rіven planuvannya, to make it scientifically primed.

As a result of this, the economy of business is changing, and the efficiency of its activity is being promoted.

Analіz fіnansovogo will organіzatsії dopomagaє vstanoviti tendentsії zmіni rezultatіv fіnansovoї that virobnicho-komertsіynoї dіyalnostі organіzatsії, kontrolyuvati spіvvіdnoshennya rіvnya fіnansovih pokaznikіv organіzatsії that її konkurentіv yak іz metoyu rozrobki strategіchnih planіv rozvitku, so i for threading rіshen of acceptance. This analysis gives the analysts and investors the opportunity to identify the threat of bankruptcy, the risk of investment in capital in the first place.

The results of the analysis are awarded by the banks for the sums of money, which can, without the risk of non-refundable costs, be given to another organization. Business managers use financial indicators to control operations from securing efficient recruitment of available resources and preventing bankruptcy.

The financial status of the subject of the government is the main characteristic of the financial competitiveness (platospromozhnosti, credit promiscuity), the achievement of financial resources and capital, the achievement of goiter before the state and other subjects of the government.

Yakіst finansovogo stanishcha - complex yakіsna characteristic of business, scho to tell about yogo ability at the time of analysis. Vimiryuvannya as a cost of the financial state can be carried out not for financial status, only submit an analysis of the contracts for the acquisition of the place and the setting of a schedule of payments for loans with a calendar.

In order to determine the quality of the financial state, there are several levels of strength: possible entrepreneurship, pre-crisis entrepreneurship, crisis entrepreneurship, impossible entrepreneurship. Most importantly, it is important to point out the depth of impossibility of undertaking.

At the stage of acidic analysis, it is possible to corystute with a gross and a kolkіsny vymіrnik. Gross vimirnik allows you to designate - like a sum of borgіv іz zagalі sumi є stitched. Kіlkіsny vymіrnik svіdchit, sіlki creditors іz zhalnoї іlkoї іlkostі p_dpriєmstvo scribbled in payment for the Borg. Carrying out a streaming analysis of the financial state of the enterprise allows for the judicious and the largest level to determine the level of the financial state of the enterprise.

The main meta-analysis of the financial state of the enterprise - at the same time revealing and using the shortfalls in the financial activity and knowing the reserves for improving the financial state of the enterprise and yogo platform. When it is necessary to do the following tasks:

On the basis of the formation of mutual communication between different showpieces variobnicho, commercial and financial activities to assess the plan for the availability of financial resources and their selection from the position of improving the financial status of the enterprise;

To predict the possible financial results, economic profitability depends on the real minds of the government activity, the visibility of power and positional resources and the expansion of models of the financial state with different options for the selection of resources;

Investigate concrete visits, directing you to the efficient selection of financial resources and the promotion of the financial status of a sustainable business.

To assess the stability of the financial state of the enterprise, a system of indications is drawn up to characterize the changes:

Structures of the capital of the business from the first place and the core of the development of this capital;

Efficiency and intensity of winning capital;

Platopromozhnosti and credit promiscuity of business;

The stock of financial stability of the enterprise.

The analysis of the financial situation of the enterprise is grounded by the main rank of good indicators, but the absolute indicators of the balance for the minds of inflation can easily be brought to a homogeneous form.

Vidnosnі indicators of the financial state of the analyzed enterprise can be compared:

from the globally accepted "norms" for assessing the level of risk and predicting the possibility of bankruptcy;

With similar tributes to other enterprises, which allows the strong and weak sides of the enterprise to be revealed;

With similar tributes for the future, for the development of the trend of improvement and the improvement of the financial status of the enterprise.

Internal analysis is carried out by business services, and the results are reviewed for planning, control and forecasting of the financial state of business. Yogo meta - to secure a planned income of funds and to spread the power and positions of money in such a manner as to take the maximum profit and eliminate bankruptcy.

The current analysis is carried out by investors, suppliers of material and financial resources, regulatory authorities on the basis of the rate that is published. Yogo meta - set the possibility of a large investment of funds, so that you can secure a maximum profit and turn it off.

Zovnishhnіy analysis may have the following features:

Іsnuє impersonal subjects in the analysis and koristuvachіv іnformatsiєyu about the activity of business;

Variability of goals and interests of the subject of analysis;

Presentation of typical methods, standards in appearance and zvіtnosti;

Orientation of analysis is less on the level of soundness;

The exchange of the head of this analysis for the mind of the victorious is less than the soundness of zvіtnostі;

The maximum evaluation of the results in the analysis of the data on the activity of the enterprise.

In the methodology for analyzing financial results, developed by practice, we can name six main types of analysis:

Horizontal (timchasovy) analysis - the scaling of the skin position of luminosity from the anterior period;

Vertical (structural) analysis - designation of the structure of financial indicators in the activity of business;

Trend analysis - equivalence of the skin position of the luminosity from the low anterior periods and the indication of the trend, so that the main trend in the dynamics of the indicator, cleared from the types of variant swells and individual features of the other periods;

Analysis of visual indicators (financial coefficients) - analysis of numerical indicators of different forms of zoning, denoting the interrelationships of different indicators;

Ratio analysis, which is subdivided into:

a) internal state sponsorship - the division of the main indications of the undertaking and the subsidiaries, subsidiaries;

b) inter-government subdar - equivalence of indications in the undertaking with the indications of competitors, from the middle Galuze;

Factorial analysis - analysis of the impact of four factors (reasons) on the effective indicator.

Vihіdnoy base for the analysis of the financial state є data of the accounting appearance and zvіtnosti.

Financial soundness allows you to evaluate the mine, financial stability and payment efficiency of firms and other results, necessary for bankrolling rich solutions (for example, dotsilnist nadannya chi prodovzhennya credit, nadijnist business zv'yazkiv). Financial zvіtnіst is to blame for the support of the helpers of the ovnishnіkh and internal coristuvachiv. Behind the data of zvіtnosti, the consumer is assigned to financial resources; evaluate the efficiency of the capital structure; predict the financial results of the firm's activity, and navіt virіshhuyut іnshі zavdannya, scho z managing the financial resources of the financial warehouse activity. Stop standing in front of financial firms that are engaged in the issuance of those valuable papers.

In this way, the analysis of the financial position has become an important element in the system of business administration, as a way of revealing the internal government reserves, the basis for the development of scientifically-primed plans and management decisions. The role of analysis as a way to manage activities in the field of skin cancer is growing. The reason for this is different circumstances: the exit from the command-and-administrative system of management and stepwise transition to market capitalization, the creation of new forms of government at the link with the state economy, the privatization of enterprises and other approaches to economic reform.

2. Approaches, methods, models for the analysis of the financial station

Financial analysis is a way of accumulating, transforming and extracting information of a financial nature that can be found:

Evaluate current and promising financial enterprise;

Evaluate the possibilities and dotsilnі tempi development of business from the position of financial security;

Show available dzherela koshtіv and evaluate the possibility and dotsіlnіst їх mobilіzatsії;

Predict the establishment of acceptance over the capital market.

At the basis of financial analysis, like the financial management in full, lies the analysis of financial zvіtnosti. For Russia, the fragment of the financial analysis is given priority due to the low environment, zocrema, lack of responsibility for the financial market, the significance of such a fragment is reduced, as the analysis of the risks is just.

The historical aspects of the blame for the systematized analysis of financial performance (SAFV) are given little attention; It is typical for the legacy of both votchiznyah, and zahіdny fahіvtsіv in the gallery of the history of accounting and analysis. It’s more marvelous, because the zvіtnіst folds itself in order to analyze it.

For that matter, the assessment of the financial situation of the entrepreneurship was carried out by managers, perhaps, from time immemorial, in the introduction of a systematized analysis of the state of affairs on the budget, the financial analysis of the financial analysis of the capital of XI.

Zahidni fahivtsі see five independent approaches in the development of SAFO. It is obvious that such a podіl є dosit wiser - ієyu chi іnshoy іroy і podhodi tinker and mutually complement each other.

The first pіdkhіd pov'azaniya іz dіyalnistyu so zvanії "school empirіchnyh pragmatikіv". Її representatives - professional analysts, yakі, pratsyyuchi at the gallery to analyze the creditworthiness of companies, tried to collect a set of illustrative indicators that are necessary for such an analysis. In this way, today's meta looked at a selection of such indicators, which could help the analytics of power supply: how can a company pay for its short-term goiter?

This aspect of the analysis of the activity of the company, considered by them as the most important, therefore, all the analytical tabs were on the list of indicators that characterize the werewolves of the company, the power of the werewolf capital, short-term creditor debt.

The most fortunate representatives of this school were surprised to change the company, which specializes in assessments, analysis and management of financial resources and credit policy, at the dossiness of such an approach. The main contribution of the representatives of the school to the development of the SAFO theory, according to Paul Barnes, is that those who tried to show different analytical coefficients in the past, yakі can be invested for the data of accounting and financial management.

Another pіdkhіd razumovleniya dіyalnіstyu school "statistical fіnansovogo analіzu". The emergence of the school's tsієї pov'yazuyut from the work of Oleksandr Wall, associated with the development of criteria for creditworthiness and publications in 1919. The main idea of the representatives of the school was that the analytical coefficients, insurance for the data of accounting zvіtnostі, are more likely in that case, as to base the criteria on the threshold values of such coefficients can be equalized.

The development of similar standards for coefficients was carried out at the borders of galleys, subgaluses and groups of the same type of enterprises along the lines of distribution of these coefficients with additional statistical methods. The grounding of the same type of companies in the stratum, skin, and some of them was divided into individual analytical standards, which was one of the main tasks discussed by the representatives of the school. Starting from the 60s, within the framework of which studies are directly carried out, related to the colinearity and stability of the coefficients,

Zokrema, Dosfyzієnty showed, Scho KrayfіцієнTAM is characterized by Timchikov, Scho Zumovilo appeared in the new actual sudannya - clasifіkatsіїнтїї Sukupnostі Krayfіцntіv on Grup: Sneakers' Showers Single Mijo, Alla Schedule Rіzniki Group є Vidno inequalous.

The third branch is associated with the activity of the school of "multivariant analytics". Represents of Tsієї Skoli to view the sofa of the concepts of the conceptual foundations of Safo, Scho to be used on the Schnuvni-Soft-free sign of Privatar Krayfinovієntіv, Scho Challenge the Finansi Stan Ta Extamenting Dyalnosti Kompanії (Radio, Valovo Delhіd, Weretvyat Koshiv in assets, reserves, roses that іn.) The most important indications of financial and government activity (for example, the profitability of advanced capital) are directly related to the names of James Bliss, Arthur Vinakor and in, they worked on this problem in 20 years.

The main task of the representatives of this school was bacheling at the incentive pyramid (system) of showing off. The development of this song was directly taken away from 70-years within the framework of computer simulation models of the interrelationship of analytical coefficients and the market price of shares.

The fourth pіdkhіd pov'yazaniy іz pojavoi "school of analysts, occupied by predicting the possible bankruptcy of companies". On the first day, the representatives of this school emphasized in the analysis the emphasis on the financial stability of the company (strategic aspect), giving priority to the prospective retrospective analysis. In my opinion, the value of accounting zvіtnostі depends solely on the building security of the transfer of possible bankruptcy of the enterprise.

The first try to analyze the activity of bankrupt firms was broken up in 30 years by A. Vinakor and Reimond Smith; in the most complete way, the methodology and technique of predicting bankruptcy is presented in the works of the New York University finance professor Edward Altman.

Nareshti, p'yaty pіdkhіd, є є novіshim in an hour appeared directly within the framework of SAFO, has been developed since the 60s by representatives of the school "participants of the stock market". So, in the opinion of George Foster, the value of zvіtnostі polyaє v possibilitа її vykoristannya for prognozvannja іnshі іnshі іnі іnі paperitа that step po'jazanogo riziku. The key point of view of which is directly related to the descriptions described above, in relation to its theory; not vipadkovo it is developed by vcheniy and until it took away the recognition from practitioners.

As far as the prospects for the development of SAFO are concerned, it is necessary to explain it to us in front of the development of new analytical coefficients, and to develop from the expanded information base of analysis. It is obvious that analytic rozrahunki, especially promising in nature, it is impossible to know the vikonans behind the data with no more accounting rank, analytic ability like, insanely, obmezhenі.

In today's Russian minds, financial analysis is a process of achieving the financial status of the main results in the financial activity of a business with the method of revealing reserves for promoting market growth and ensuring effective development.

For the completion of specific tasks for financial management, a number of special systems that method of analysis, which allow to evaluate the calculus of the results of financial activity in a variety of different aspects, both in statics and in dynamics.

Theoretically, financial management is dependent on victorious methods to distinguish between the following main systems of financial analysis conducted for business: horizontal analysis; vertical analysis; random analysis; analysis of coefficients; integral analysis.

The analysis of the financial standard is carried out for the help of a different type of models, which allow structuring and identifying the relationship between the main indications: descriptive, predicative and normative.

Descriptive models or models of a description character are the main ones for assessing the financial state of business. Before them one can see: the system of stellar balances, the filing of financial scoring in various analytical surveys, vertical and horizontal analysis of scoring, the system of analytic coefficients, analytic notes to scoring. All these models are based on various accounting and financial information.

Horizontal analysis makes it possible to reveal trends in the change of four articles of the chi yogo group, which are included in the warehouse of accounting records. The basis of this analysis is the calculation of the basic rates of growth of balance sheet items or items of information about profits and losses. The system of analytical coefficients is a conducting element in the analysis of the financial situation of business.

Most often, five groups of indicators are seen behind such direct financial analysis.

1. Analysis of liquidity. Indicators of this group allow estimating the organization's plateaux, tobto. її opportu- nity at the same time and repaid for your goiter.

2. Analysis of in-line activity. The efficiency of the flow of financial and government activities can be estimated by a long operating cycle, which can be deposited in terms of turnover of assets in various types of assets. For the sake of other equal minds, the speedy turnover is to say about the improvement of efficiency. Therefore, the main indications of this group are indicators of the efficiency of the selection of material, labor and financial resources: turnover, fundraising, coefficients of turnover of capital in reserves and rozrahunka.

3. Analysis of financial stability. For the help of these indications, the warehouse of the financial enterprise and the dynamics of the financial support between these enterprises are assessed.

4. Profitability analysis. Indicators of this group are recognized for assessing the overall effectiveness of the investment of capital in the chain of enterprises. On the view of showings of another group, here they abstract from specific types of assets, and analyze the profitability of capital as a whole. The main indicators of this are the profitability of the joint capital and the profitability of the government's capital.

5. Analysis of the activities on the capital market. At the borders of this analysis, there are space-hour indicators of indications that characterize the establishment of acceptance over the market of valuable papers: dividend output, profit share, share price and others.

The basis of the vertical analysis is to lie on the other side of the accounting value - as the important values that characterize the structure of the main bag indicators. The vertical (structural) financial analysis follows the structural layout of the other indicators in the financial status of the enterprise. In the process of zdіysnennya tsgogo analizu rozrakhovuєtsya pet vaga okremi structural warehouse aggregation of financial indicators.

Financial management has the widest range of such vertical (structural) analysis.

1. Structural analysis of assets. In the process of analysis, the pets of the vagas of the negotiable and non-negotiable assets are indicated; elemental warehouse of current assets, elemental warehouse of non-current assets, warehouse of assets of enterprises for equal liquidity, warehouse of the investment portfolio and other results of the analysis are victorious in the process of optimizing the warehouse of assets of enterprises.

The results of this analysis are victorious in the process of assessing the effect of financial leverage, determining the average capital cost, optimizing the structure of the core, forming positional financial resources and in other ways.

3. Structural analysis of financial flows. In the process of analysis at the warehouse of a deep penny flow, penny flows are seen from the operational, investment and financial activities of the enterprise; at the warehouse of the skin s tsikh vidіv penny flow more structure is overflowing and stained koshtіv, a warehouse of surplus penny assets for penny yogo elements.

The financial management of the most wide-ranging has such a view of the relative financial analysis.

1. Porіvnyalny analysis of financial indicators of a given enterprise and average galuzevyh indicators. In the process of the Central Aquisy, the stainlessness of the main result of the fiscasence of Vіdyalnogaluezyevichi will be placed in the Methods of Highnogaluezyevich, the Methods of Odnanovy, the result of the Lordarchy, the launch of the Larovannya.

2. Porіvnyalny analysis of financial indicators of a given business and businesses - competitors. In the process of sequential analysis of financial indicators, the weak sides of the financial warehouse activity of the enterprise are revealed, due to the method of developing ways to improve the competitive position in a specific regional market.

3. Linear analysis of financial indicators of four structural units and subdivisions of this business (yogo "centres of excellence"). Such an analysis is carried out on the basis of a periodic assessment and on the basis of reserves for improving the efficiency of financial activity of internal production of enterprises.

In the process of analysis of the business, the steps to take into account the current indicators of planned (normative) indicators are determined, the reasons for this change are determined and recommendations are made to correct the financial activities of the business.

Integral financial analysis allows you to take into account the most lost (bagatofactor) assessment of the minds of the formation of a total of aggregating financial indicators.

The financial management of the widest range has such systems of integrated financial analysis.

1. Dupont's system of integrated analysis of the effectiveness of the selection of business assets. The system of financial analysis, developed by Dupont (USA), transfers the layout of the indicator "profitability ratio of assets" to low private financial ratios of the yogo molding, mutually compatible in a single system.

The system of analysis is based on the "Dupon Model", depending on what the coefficient of profitability of victorious assets of the enterprise is;

2. Object-oriented system of integral analysis of molding production. The concept of an integrated object-oriented analysis of the supply, developed by the company "Modernsoft" (USA), is based on a different computer technology and a special package of applied programs.

The basis of this concept is the manifestation of the model of the formation of the surplus of income from the appearance of the totality of the mutually interdependent primary financial blocks, which model the "class" of the elements, which without intermediary form the sum of the surplus. Koristuvach himself defines the system of such blocks and the class of the specifics of the government activity of the enterprise, so that it is possible to represent all the key elements of the molding of the surplus in the model.

If the model of the coristuvach reminds all the blocks with the same characteristics, it is possible to get good information about the enterprise. The system of blocks and classes can be expanded and changed in the world directly in the activities of the business and more detailed information about the molding of the surplus will appear.

3. Integral system of portfolio analysis. This analysis of the foundations on the basis of the "portfolio theory", apparently to some extent, the profitability of the portfolio of stock instruments is considered in one connection with the equal risk of the portfolio (the "surplus - risk" system). Depending on the theory, it is possible for the formation of an "effective portfolio" (depending on the selection of specific papers) to reduce the portfolio risk rate and, accordingly, to increase the rate of profit margin and risk. The process of analysis and selection of such valuable papers into the portfolio is the basis of the selection of integral theory.

Predicative models are models of a predictive nature. The stench vikoristovuyutsya for predicting the income of business and yogo future financial state. The most widened є: analysis of the point of critical sales engagement, forecasting financial statements, dynamic analysis models (zhorstko determined factorial models and regression models), situational analysis models.

Normative models. The models of this allow to compare the actual results of the activities of the enterprises from the financing, re-insurance of the budget. The numbers of the models win out more importantly in the internal financial analysis. Їx days to be taken up to the establishment of standards for the skin statute of vitrates for technological processes, types of viruses, centers of viability and then to the analysis of actual data on these standards. The analysis of the meaningful world is based on the stagnation of the hard-to-determine factorial models.

Detailing the procedural side of the methodology for the analysis of the financial position will depend on the supplied method, as well as various factors of informational, time management, methodical, personnel and technical support.

The logic of analytical work transfers organization in a seemingly two-module structure:

Express-analysis of the financial station;

Detailed analysis of the financial state.

These two modules are reviewed by the "deep" view of the main indicators of financial status, which characterize the financial setting of the analyzed enterprise.

The main method of express analysis is the simple assessment of the financial well-being and the dynamics of the development of the state subject.

Express analysis takes place in three stages:

Preparation stage;

Forward review of accounting records;

Economical reading and analysis of zvіtnostі.

At the first stage, a decision is made on how to analyze the financial status of the enterprise. First, the task is to be checked by the path of awareness of the auditor's visnovka.

There are two main types of audit visnovkіv:

Standard;

Non-standard.

First of all, preparations should be made to file a unified and short final document, which will vindicate a positive assessment of the auditor (audit firm), about the reliability of the submission of information, and compliance with relevant regulatory documents.

A non-standard audit report should sound more volume, to revenge the deak of additional information, as it may be possible for the auditors to have a correct soundness and be considered by the auditor as a docile before the publication of the accepted technology of the audit review.

The essence of the logical connection is based on mutually complementary and mutual correspondence of stellar forms, their divisions and articles. Deyakі the most important balances statti deciphered in complementary forms.

The decoding of other indications for the need can be found in the analytical form.

Logical links are complemented by informational ones that are manifested in direct and indirect control spivings between other signs of stellar forms. The direct control of spіvvіdnoshennia means that the very same pokaznik is induced at once in dekіlkoh svіtnyh forms.

The meta of another stage is the knowledge of the explanatory note to the balance.

The main trend in the development of the balance of our country was yogo gradually improved. AT stay rocky there is a reversal process - simplifying the structure and balance.

The third stage is the main one in express analysis; yogo meta - an important assessment of the results of the government's activity and the financial status of the object.

Such an analysis is carried out at the same time at a lower level of detail on the crustiness of various coristuvachs.

In the wild look, the method of express analysis of zvіtnosti is given an analysis of the resources of that structure, the results of the state, the effectiveness of the victory of the authorities and the positions of the koshtіv.

Sensing express analysis - a small number of the most significant and equally inconsistent in the number of indications and constant observation of their dynamics.

The method of a detailed analysis of the financial situation is the report characterization of the mine and financial position of the ruling subject, the results of its activity in the solar period, as well as the possibilities for the development of the subject in the future. Vіn concretize, add and expand the scope of express analysis procedures.

At the same time, the level of detail should be taken into account in the analysis.

The slanderous looking program of the ruined analysis of the financial and government activity of the enterprise may have such a look.

The report on the features of the assessment of the financial status of the enterprise is mentioned in the following paragraphs.

3. Methodology for the analysis of the financial situation

Є enough large number different methods, which allow to carry out an analysis of the financial state of the enterprise, and moreover, most of the methods that have been propagated by vacancies are based on statistical methods of processing data. Before such methods lie:

vertical;

Horizontal analysis;

structural;

Coefficient analysis;

graphic method.

In this case, looking at the different methods of conducting the analysis of the financial situation, the skin of the authors to bring in some additional elements of the analysis, as it is possible to carry out an analysis in order to have a different directive, fallow for the purpose of the analysis.

Also, let's look at the most extensive methods of conducting an analysis of the financial situation of business, developed by such businessmen as Sheremet A.D., Negashev E.V., Savitskaya G.V., Kovalyov V.V.

According to the method of analysis of the financial establishment of the enterprise, proponated by G.V. Savitskoy, the financial establishment of the enterprise - the economic category, leading the capital to the process of circulation and building of the subject to self-development for the fixing hour.

In protsesі postachalnitskoї, virobnichoї, zbutovoї that fіnansovoї dіyalnostі vіdbuvaєtsya bezperervny protses krugoobіgu kapіtalu, zmіnyuyutsya structure koshtіv that Jerel їh formuvannya, nayavnіst that require resources from fіnansovih i yak naslіdok fіnansovy camp pіdpriєmstva, zovnіshnіm Wink yakogo vistupaє platospromozhnіst.

Financial state can be:

Steady;

Unstable (before the crisis);

Crizovim.

Business enterprises make payments in their own time, finance their activities on an expanded basis, endure non-transfer shocks and improve their payment capacity in unfriendly minds to talk about this stable financial camp.

To secure the financial stability of the enterprise, we can give the mother structure to the capital, organize it in such a way as to secure the permanent transfer of income over the windmills with the method of saving the platform and the creation of minds for self-creation. Zvіdsi vіplivaє, scho fіnansovіy stіnіdpriєmstva, yogo stіykіstі stіykіstі stаlії vіd іn results of yogo virobnichoї, komertsіynoї і financial activity.

Analysis of the financial establishment of the enterprise, according to the methodology of A.D. Sheremet, appears in the spivvіdnoshnі structures of yoga actives and passives, i. The main task of the analysis of the financial state is the determination of the quality of the financial state, the identification of the reasons for the increase and decrease in the period, the preparation of recommendations on how to improve the financial stability and the platform of business. Numbers of tasks vary by way of follow-up dynamics of absolute and significant financial indicators and are divided into such analytical blocks:

Structural analysis of assets and liabilities;

Analysis of financial stability;

Analysis of liquidity and payment promiscuity; analysis of the necessary increase in wealth capital

The financial state of the subject of the government, according to the expanded methodology of Savitskaya G.V., characterization of the financial competitiveness of the subject (tobto payment promo, credit promo ability), the use of financial resources and capital, the victory of goiter of the sovereign in front of the sub-government.

The financial state of the subject of the state includes the analysis of: cash flow and profitability; financial stability; creditworthiness; vykoristannya capital; monetary self-sufficiency.

On the thought of V.V. Kovalova, at this time, the analysis of the financial state of the enterprise may be unified in nature and be carried out according to a single methodology practically in all countries of the world. The main idea of this unified approach to analysis is based on the fact that it is necessary to practice accounting knowledge to transfer knowledge of the offensive:

Mіstsya, scho is engaged in accounting zvіtnіstyu at the system of informational security of business management;

Regulatory documents that regulate the filing of accounting records;

I will store that money;

Methods for reading and analysis.

Conducted an analysis of the financial state of the transfer of the analysis of the system of analytical coefficients, which allows us to take into account the manifestation of such aspects of the activity of business: the main state; liquidity and platospromozhnіst; financial stability; business activity; income and profitability; market activity. In addition, horizontal and vertical analysis is being carried out.

Looking at the methodology for analyzing the financial state of Sheremet A.D., it should be noted that the method of structural analysis is to study the structuring and dynamics of business enterprises and the molding for understanding the fundamental picture of the financial state. Dzherelom іnformatsії є є zvіtnіst zvіtnіst podpriєmstva.

For danim balance sheet balance the change in the main income, turnover income and other assets for the analysis period, and bring the change in the balance sheet. Dzherela of financial resources are shared with the authorities and positions.

The growth of a part of the wealth positively characterizes the work of the ruling subject. A part of them in the capital sum dzherel, which is worth 60% and more, to confirm the financial independence of the subject. The analysis of the presence of the structure of turnover assets is carried out by way of arranging the value of these costs per cob and the end of the analyzed period. Werewolves, on yak in the subject of the state, standards have been established, they comply with these standards, and fight for the visnovoks about the shortage, or too much rationing of the koshtiv of the enterprise.

Particular respect is attached to the creditor and debtor debt. Qi zaborgovannosti can be normal and untrue. Until the unrealistic creditor's fences, the debtors' debts on the unpaid terms of the rozrahunkovy documents should lie.

The debtor's blocking of the enterprise is untrue, the blocking of claims, the release of material blockages (non-stakes, the embezzlement, the collection of valuables) and other.

The fencing is untrue as a form of illegal imposition of negotiable assets and a violation of financial discipline. It is important to insert the terms of vindication of blocking, so that you can control their liquidation at any time.

In general, looking at the different methods, it can be seen that the characteristics of the financial state of the enterprise include an analysis of the conduct with a method of analyzing the offensive elements:

Warehouse and distribution of assets of the state-giving subject;

Dynamics and structure of dzherel financial resources;

The presence of the power of the werewolves;

creditor debt;

Manifestation and structure of turnover assets;

Accounts receivable;

Platoproposibility.

The most widely used way of characterizing the financial position of the enterprise is the analysis of liquidity. Savitskaya G.V. proponuє look at the liquidity in this way.

The liquidity of the subject of the state - the building of yoga quickly repay its debt. It is dependent on the value of the amount of collections and liquid assets, so that the assets can be recovered for the redemption of banks (preparation, deposits, paper prices, the sale of negotiable assets and other items). In fact, the liquidity of the subject of the state means the liquidity of its balance, and instill insane plateauxability of the subject of the state.

Analysis of the liquidity of the balance sheet according to the equal amounts for the asset, grouped by the equal liquidity and the liquidity in the order of the change in liquidity, from the goiter by the liability, grouped by the terms of the repayment and the maturity in the order of the liquidity.

Fallow as a level of liquidity, so that the speed of transformation into the bones of any asset, the assets of the subject of the state are divided into such groups:

A1 - the largest liquid assets. Before them, you can see all the expenses of the enterprise (preparation on the rahunka) and short-line financial contributions (lance papers);

A2 - assets that are sold quickly, that include debt collection and other assets;

A3 - active, which are implemented in full. These include the stats of the distribution of the II asset "Stocks and vitrati" for the vineyard "Vitrat of the future periods", as well as the statti "Dovgostrokov_ financial investment", "Razrakhunka іz zasnovnikami" from the distribution of the I asset;

A4 - activate, which is important to implement. All main assets, intangible assets, incomplete capital investments, possession for installation.

The balance sheet liabilities are grouped according to the equal terms of their payment:

P1 - new terms passive. Before them one can see the creditor's fence and other liabilities;

P2 – short-term liabilities and short-term credits, and navit pozikovі koshti;

P3 – long-term liabilities, including long-term credits and fixed assets;

P4 - fast passive. Before them, one can see the stats of the first passage of "Dzherela of vlasnykh koshtіv".

To save the balance of assets and liabilities, the result of this group will be changed by the sum of the statte "Wait for future periods".

In order to determine the liquidity of the balance, the next step is to add sub-bags of target groups to assets and liabilities. The balance is considered absolutely liquid, like A, P1, A, P2, A, P3, A P4.

The analysis carried out includes three main stages:

Preparatory;

analytical;

Rest.

The preparatory stage involves the storage of programs and the preparation of materials for analysis. The program is determined by the method, the task of the analysis and the straight forward practical achievement of the result. The program for analyzing the details is broken down in the calendar schedule and warehouses of the participants. Vidbir, reverification and preparation of materials should be carried out fallow in accordance with the label and program analysis.

Analytical stage influences the identified direct causes of the difference, the impact of several factors on the resulting indicators, the interdependence between other factors, the assessment of the results and the revealed reserves. At this stage, different methods and techniques for economic analysis, modern mathematical apparatus, and electronic calculation technology are used.

At the final stage of the analysis, a deep analysis of the results is carried out, the propositions are broken down as soon as possible to reveal the shortcomings, and a plan is made to improve the efficiency of the analysis. The results of the analysis are drawn up in different tables and graphs and accompanied by an explanatory note.

In the explanatory note, they also give a report on the economic effect of proponing the entrances of that splurge on the borders and bags showing the work of the enterprise. To discuss the results of the analysis, the choice of selections is widely used, and a seal is made. Non-administrative mental final stage - control over the designation of entrances for business.

For the analysis of the financial state of the enterprise, data are collected, taken from the analysis of the balance sheet and the sound of financial results.

The first step in the analysis of the balance sheet is the transformation of the standard form of the balance sheet into an enlarged (aggregated) form, which is suitable for analysis. The given form of balance is methodologically and terminologically combined with the forms of balance notes, which are celebrated in world practice.

Let's add a number of aggregated balances to mobile capital, which is designated as part of the current assets (working capital) that are financed for the amount of invested capital. The value of this show characterizes the degree of liquidity of business, which gives this show a special importance.

To characterize the gerel molding of the stock and the vitrate vikoristovuetsya a sprinkling of indications that show see different dzherel.

1. The presence of power werewolves.

2. Availability of the upper and lower lines of the positional necks of the formation of the stocks of the enterprise.

3. The total value of the main cores of molding reserves.

To assess the liquidity of vicory, the following indications are used:

a) the coefficient of the total liquidity characterizes the building stock of the acquisition of short-term goiter with the help of all current assets;

b) the coefficient of industrial liquidity - the cost of capital production of short-term goiter with additional costs, short-term financial injections, debt collection and finished products warehouses of enterprises;

c) the coefficient of absolute (mitteva) liquidity - the cost of undertaking the acquisition of short-term goiters with additional free cash and short-term financial infusions.

For the analysis of the financial stability of the enterprise, it is practical to take such indicators.

1. The coefficient of the total platospromozhnosti, the initial part of the power capital of the mine company, showing the ability to cover all the needs of the business with assets.

Entrepreneurship is considered financially stable, i.e. >0.5.

Tsej pokaznik bezponeredno pov'yazanі z coefіtsієntom zagalї platospromozhnostі, otzhe, yogo value for financially stable business can be more than one.

2. Coefficient of maneuverability shows that part of the power capital is invested in the most maneuverable (mobile) part of assets. For this value, you can make statements about the financial independence of the enterprise, i.e., about the possibility of the enterprise not to stoop at the bankrupt’s camp at the time of the difficult technical re-development of the difficulties in the production of goods.

A part of the power sources of financing of current assets shows that a part of the current assets has been established with the help of public capital.

3. The coefficient of immobilization characterizes the stability of permanent and current assets, reflecting, as a rule, Galuzev's specifics of the company, being insured as the spiving of permanent and current assets.

The lower coefficient, the more frequent liquid assets in the main organization, and the greater the ability of the organization to respond to the current goiter.

4. Ways to improve financial status

There is a large number of different methods that allow you to analyze the financial state of business, moreover, most of the methods that have been propagated by vacancies are based on statistical methods of processing data. Vertical and horizontal analysis, structural, coefficient analysis, graphical method.

In this way, the improvement of the payment discipline of business partners (deputies) is acceptable for the improvement of the financial status.

Increased productivity of possession and yogo quality, accelerated turnover of turnover workers and others. (intensive);

5 Influence of factors that contribute to the financial state of the organization

Mindfulness of business comes down to changes in technological, economic and social factors, which is not only a guarantee of survival, but a guarantee of the prosperity of business in the modern minds of the Lord.

The great variability of factors flows into the financial mill:

Regulations of entry into the commodity market;

Vyrobnitstvo that release of cheap products, scho koristuetsya drink;

Yogo potential for business intelligence;

Stepin zalezhnostі vіd zovnіshnіh creditors and іvvestorіv;

presence of non-paying debtors;

Efficiency of government and financial operations.

V_dpovidno to the classification of factors given by V.M. Rodionova and M.A. Fedotova, officials, to inject financial stability, share:

a) for the place of vindication - outside and inside;

b) for the importance of the result - the main and other rows;

c) behind the structure - simple and foldable;

d) after an hour of diї - fast and timchasov.

In rozvinenih countries with a stable political and economic system, add to the stability of the organization by 1/3 of the foreign factors and by 2/3 - internal.

In Russia, despite the low business activity and paralysis of activity, the most important factor is the middle factor - political, economic and financial instability.

Numerous internal officials lie in the organization of work and business, in a savage look they can be grouped into chotiri groups:

Philosophy of business;

principles of business activity;

Resources and voicings;

Yakіst ta riven vikoristannya marketing.

Sustainability of the enterprise, nasampered, deposited in the warehouse and the structure of the products and the work of the servants, vitrat of the production.

For this reason, it is important to promote support between permanent and changing vitrates of this enterprise.

Vihіd polagaє in short-term all unproductive and unproductive vitrates. Ways of the current speed for skin treatment will be special. TsEV Ski Vyavikh Tu Zadreilich Vizrobnichy Ways, Poliphennia Technology Processing, ї ї Сйдевення, иненняння саненная, ї ід идовенный ораціная викориснянняна перечальный пота плитонисті карорів, CRATE-SPLIKI VITRATE VITRATE, SALE TA LIKVІDATSIY BLOCKY BEATINGS TO SPECIMINE TO VIBTINETTVO VISCOCHENABLE PRODUCTION PRODUCTION.

With these visits, it is most likely to promote the competitiveness of the company's products. The system of strategic planning and the recruitment of marketing resources, which effectively protect the market situation and actively invest in it, have been grounded for successful management with the help of the greater world.

As an independent strong clerk, they call the culture of workmanship and the culture of acceptance, as they include a qualified warehouse, a technological level, a psychological atmosphere among the team and others.

The second most important factor in the financial state of the enterprise, which is closely related to the structure of products and the technology of production, is the optimal warehouse and structure of assets, as well as correct choice strategies to look after them. The art of managing flow assets in order to keep the company’s business on the ground is less than the minimum necessary amount of liquid funds, the need for flow operational activity. The more the government has financial resources, the better, the surplus, the more stable the camp. It’s important for tsimu as a spicy mass of pributka, and yogo rozpodil, especially that part that goes straight into the development of virobnitstv.

Greatly in a rush to get the financial camp of the enterprise to give money, dodatkovo mobilization over the market of positional capital. The more money you can get business, the more money you have, but the greater the financial risk - the business will pay off your creditors in your own time. Here, the role of reserves is great, as one of the forms of financial guarantees of the payment of the subject of the state.

The main internal factors that are invested in the financial sector of the enterprise are:

- Galuzev belonging to the subject of the state;

- The structure of the release of products (services) of the enterprise, її often in the infamous plateau-promoting drink;

- Rozmir paid statutory capital;

- the value and structure of witrates, as well as the vіdpovіdno їх spіvvіdnoshennia with penny incomes;

– camp of mine and financial resources, including stocks and reserves, their warehouse and structure.

In addition, before the internal factors, which are added to the financial camp of the enterprise, it is necessary to bring the competence and professionalism of the managers of the enterprise, to protect the change of the internal and external environment.

To zovnіshnіh factors lie:

Demography (determines the expansion of the structure of needs, and for the economic reconsiderations, the population of the plateau will drink);

The economy, which signifies the income of that accumulation of the population, and also, the purchasing power of the population;

The price of money and the possibility of withdrawing a loan also contribute to the acquisition activity. Behavior of business can heal the phase of the economic cycle, where the economy of the country is known. A fall in drink, you can lead to a sharpened competitive struggle, an honor of business, the appearance of a strong competitor.

Political stability is the directness of domestic policy, which is implemented through important government legislation;

The significance of this official is superbly great, and especially important in Russia. Here are the following to zarahuvat: the setting of the state to the pіdpriєmnitskoї ї diyalnostі; ambush the sovereign regulation of the economy; vіdnosinі vіsnostі; її privatization and nationalization; the principles of land reform, which are supported by the power; come in, scho vzhivayutsya zahistu spozhivacha, from one side, and pіdpriєmtsya (zahistu competition, obezhennya monopolism) - from the other side.

Everything accumulates in legislative norms, which signify the activity of entrepreneurship.

- the development of science and technology, which determines all warehouses, the process of product development and competitiveness;

Changes in technology variability, as a result of which the production is disturbed by the influx of competitors (for Russia, it is mainly an importer), affect the great capital investment, can sometimes negatively affect the profitability of the enterprise, including the lack of sales of technologists in sales. The lack of capital for reconstruction and modernization of manufacturing can be negatively signified at the camp of production. The great need for business is the appearance of foreign competitors on the market, the selection of goods that can be based on either cheap labor force or the cost of cheap technologies.

Culture, yak to know, having manifested in the stars and norms of improvement, the superiority of some comrades and the negative attitude to others;

- Often to negative consequences to produce unplatospromozhnіv borzhnіv, scho goitre yazuє stavl'stvo relativno vyvchati financial camp of the future partner.

In the financial situation of the largest organizations, the traces of a severe economic downturn and inflation are negatively added. Obviously, to fight the crisis, on a national scale, to a large enterprise, it is not possible to force it, but in their capacity to carry out a wild policy, as much as possible to help mitigate the negative consequences of a global recession.

Undertaking can recognize important trials in case of failure of changes in the sphere of sovereign regulation, sharp declines in sovereign engagement. Problems of this kind are more typical for our country in the last hour, if low business has been lost without sovereign support. It is prudent to find those undertakings, as they try to predict unfriendly changes in the sovereign policy. The most effective way is to form a strong lobby of entrepreneurs in the ranks, political institutions, in order to turn off inconsistencies, to develop the economic policy of the state to a greater extent.

Prote the strongest official official, who pours in the financial camp of the enterprise, the title of "technological development".

The processes that formed the system, at the last stages, become intermediates. Further development will require a haircut from the basic characteristics of the enterprise system.

The classification of factors, which are added to the financial state of the enterprise, is shown on a small scale.

Classification of factors that are invested in the financial state of business

Visnovki

p align="justify"> Under the financial background, it is possible to understand the existence of the enterprise of finance and its activity. It is characterized by the security of financial resources necessary for the normal functioning of the enterprise, the docile of their placement and the efficiency of the university, financial interdependence with other legal and physical persons, payment assistance and financial justice.

The financial establishment of business is a cost-effective category that allows the capital to process its roundabout and building the subject of government to self-development for the fixing hour.

Financial camp can be stable, unstable and crisis. Business enterprises make payments in their own time, finance their activities on an expanded basis to report on a good financial standard.

To stand up financially, we hope for a positive contribution to the growth of the production plans and the provision of the needs of the production with the necessary resources.

Therefore, financial activity, like a warehouse part of the government's activity, is directed towards ensuring the planned management of penny resources, the achievement of the financial discipline, the achievement of rational proportions of the state capital and the most efficient capital.

The effectiveness of the activity of any kind of undertaking in modern minds lies in the organization of the process of virobnitsia.

For the correct calculation by the process of compilation, it is necessary to be absolutely, accurate, objective, current and provide detailed economic information.

Main іnstrumentom for tsogo serve fіnansovy analіz, mainly metoyu yakogo Je otrimannya nevelikoї kіlkostі klyuchovih parametrіv scho give ob'єktivnu that an accurate picture fіnansovogo will pіdpriєmstva for Relief yakogo mozhna ob'єktivno otsіniti vnutrіshnі that zovnіshnі vіdnosini analіzovanogo ob'єkta: oharakterizuvati Yogo platospromozhnіst , efficiency and profitability of activity, prospects for development, and then for the results we praise the priming solution.

Under the understanding of the analysis of the financial state, as a rule, it is necessary to describe the characteristics of its competitiveness (and the competitiveness characterizes the indicators of the platform and creditworthiness), the efficiency of the use of financial resources to that capital, the victory of goiter before the state and other subjects of the Lord.

For additional analysis of the financial situation, strategies and tactics for the development of entrepreneurship will be developed, plans will be developed managerial decisions, zdіysnyuєtsya control over їх vikonannyam, vyyavlyayutsya reserves to improve the efficiency of virobnіstva, otsіyuyutsya the results of activities of the enterprise, yogo podrozdіlіv and pratsіvnikov.

Financial analysis is not only a matter of rounding up plans, but also of controlling them.

The planning begins and ends with an analysis of the results of the activities of the enterprise. Vіn daє I can promote riven planning, work it out scientifically grounded.

On the improvement of the efficiency of the work of the enterprise, the first significance may be the manifestation of reserves, the increase in the volume of sales and the implementation, the decrease in the co-production of products (robit, services), the increase in income.

Before the factors necessary for the designation of the main directives for the search for reserves to increase the income, lie:

Natural mind, regulation of prices, tariffs and others. (zvonishny officials);

Changing the cost and subject matter of practice, financial resources (internal production extensive factors);

Increased productivity of possession and yogo quality, accelerated turnover of turnover workers and others. (intensive);

Post-primary work activities, environmental protection activities and others. (Pozavirobnichi factori).

Literature

1 Mikhailova, I. A. Evaluation of the financial status of the enterprise / I. A. Mikhailova. - Minsk: Science and technology, 2005. - 635 p.

2 Rubinshtein, T. B. Planning and raising penny costs of firms and companies / T. B. Rubinshtein. - M.: Vis-89, 2006. - 608 p.

3 Lokhanina, I. M. Financial analysis based on accounting rates / I. M. Lokhanina. - Yaroslavl.: 2009. - 346 p.

4 Molyakov, D.S. Methods of financial analysis: Manual / D. S. Molyakov. - M.: Financial statistics, 2008. - 200 p.

5 Mishin, Yu. A. Image and analysis: problems of cloud data processing / Yu. A. Mishin. - Krasnodar: Statprof, 2008. - 369 p.

6 Shishkin, A.K. Accounting appearance and financial analysis in commercial enterprises: Practical accounting. 3rd view. dod. / A. K. Shishkin, S. S. Vartanyan. - M.: INFRA - M: 2006. - 268 p.

7 Molyakov, D.S. S. Molyakov. - M.: Financial statistics, 2005. - 112 p.

8 Kovalyov, A. K. Financial analysis: capital management / A. K. Kovalyov. - M.: 2009. - 246 p.

9 Muravyov, A. I. Theory of economic analysis: workshop / A.I. Ants. - M.: Financial statistics, 2008. - 387 p.

10 Grachov, A. V. Analysis and management of the financial stability of the enterprise / A. V. Grachov. - M.: Finpres, 2009, - 350 p.

11 Kovalyov, A.P. Bankruptcy diagnostics / A.P. Kovalyov. - M.: Finanstinform, 2008. - 452 p.

12 Shalin, V. B. Investments as "vitamin growth": about the activity of Zovnishtorgbank with crediting businesses in the territory of the Khabarovsk Territory / Shalin V. B. // Tikhookean. star. - 2009. - 28 sich. - S. 3-7.

13 Blyakhmak, L. S. Economics of the firm: Heading guide / L.S. Blyakhmak. - SPb.: Z-vo Mikhailova, 2008. - 304 p.

14 Kovalyov, V. V. Business finance/V. V. Kovalov. - M.: Prospekt, 2007. - 352 p.

15 Savchenko, A. O. Fundamentals of the Russian model of the mixed economy / A. O. Savchenko // Marketing. - 2009. - N 6. - S.15-19.

16 Kondrakov, N. P. Fundamentals of financial analysis / N. P. Kondrakov // Golovbukh. - 2007. - No. 3. - P.87-89.

17 Senchagov, V.K. Finance. Penny volume and credit. Podruchnik/V. K. Senchagov. - M.: "Prospect", 2008. - 496 p.

18 Efimova, O.V. Financial analysis/O. V. Efimova. - M.: Accounting oblik, 2008. - 319 p.

19 Sergiev, I. V. Economics of business / I.V. Sergeyev. - M: FіS. - 2007. - 204 h

20 Strazheva, V. I. Analysis of the state's activity in industry / V.I. Strazhev. - M.: Vishcha school, 2005, - 300 p.

21 Steward, H. Planning and changing the economy / H. Steward // Zap. economy. - 2009. - N 1. - S. 124-134

22 Helfert, E. Technique of financial analysis / Per. from English for red. Bilikh L.P. - M.: Audit, UNITI, 2008 - 170 p.

23 Sheremet, A. D. Methods of financial analysis of businesses / A. D. Sheremet. - M.: Uni - Glob, 2006. - 356 p.

24 Tsvetkov, V. A. Consolidation of subsidies within the framework of FIGs / V. A. Tsvetkov // Industrial Policy Russian Federation, 2009 No. 9. Z. 32-35.

25 Steincher, A. Current trends in the development of the Russian banking sector / Steincher A // Zap. economy. - 2009. - No. 12. P. 110.

26 Holt, R. N. Fundamentals of financial management / R. N. Holt. - M.: Right, 2008. - 296 p.

27 Khuzhokova, I. M. Corporate Law of the Russian Federation: a course of lectures / I. M. Khuzhokova. - M.: Іspit, 2007. - 352 p.

28 Chetarkin, Y. M. Financial analysis of investments / E.M. Chetarkin. - M.: Right, 2006. - 420 p.

29 Shabalin, Y. M. Yak niknuti bankrupt / Є. M. Shabalin, N. A. Krichevsky. - M.: INFRA - M, 2006. - 250 p.

30 Sheremet, A. D. Methods of financial analysis in industry / A. D. Sheremet. - M.: INFRA - M, 2005. - 208 p.

31 Mukhin, S. A. Gains from the new minds of the Lord / S. A. Mukhin. - M.: Financial statistics, 2006. - 144 p.

32 Kozlov, O. I. Assessment of creditworthiness of enterprises/O. I. Kozlov. - M.: INFRA-M, 2008. - 499 p.

33 Rindin, A.G. Organization of financial management in the enterprise / A.G. Rindin. - M.: Russian Dilova Literature, 2006. - 415 p.

34 Chernov, V. A. Management appearance and analysis of commercial activity / V. A. Chernov. - M.: Financial statistics, 2005. - 324 p.

35 Sheremet, A. D. Methods of financial analysis of businesses / A. D. Sheremet. - M.: Uni - Glob, 2006. - 356 p.

36 Needles, B. Principles of Accounting Form/B. Needles. - M.: UNITI, 2005. - 223 p.

37 Kovalyov, V. V. Financial analysis: Capital management, choice of investments, analysis of zvіtnosti/V. V. Kovalov. - M.: Financial statistics, 2009 - 360 p.

38 Balabanov, I. T. Financial analysis and planning of the sovereign subject / I. T. Balabanov. - M.: Financial statistics, 2009. - 284 p.

39 Artemenko, V. G. Financial analysis of trade enterprises / V. G. Artemenko. - M.: "Right that service", 2009. - 160 p.

40 Buzhinsky, A. I. Methods of economic analysis of the activity of the industrial enterprise / O. I. Buzhinsky. - M.: Financial statistics, 2006. - 361 p.

41 Oleksandrov, Yu. L. Economics of trade business: Heading guide / KDTEI; Department of Economics of Trade; Yu. L. Aleksandrov, N. N. Tereshchenko, I. V. Petruchenya. - Krasnoyarsk, 2007. - 211 p.

42 Drobozina, L. A. Finance. Penny obіg, credit: Pіdruchnik for VNZ / L. A. Drobozdina. - M.: Finansi, UNITI, 2009. - 479 p.

43 Kodatskiy, V.P. P. Kodatsky // Finance. - 2008. -№12. - S. 62-74.

44 Muravyov, A. I. Theory of economic analysis: problems and solutions / A.I. Ants. - M.: Financial statistics, 2007. - 197 p.

45 Horn, M. A. Fundamentals of financial management / M. A. Horn. - M.: Financial statistics, 2009. - 256 p.

46 Sheremet, A. D. Methods of financial analysis in trade / A. D. Sheremet. - M.: INFRA - M, 2005. - 208 p.

47 Pavlova, LN Financial management. Management of penny income of enterprises/L. N. Pavlova. - M.: Banks and exchanges, UNITI, 2006. - 572 p.

48 Kreinina, M. N. Analysis of the financial state and investment privatility of joint-stock companies in industry, business and trade / M. N. Kreinina. - M.: Profit, 2008. - 631 p.

49 Kovalyov, VV Financial analysis: Capital management. Zvіtnostі analysis/V. V. Kovalov. - M.: Financial statistics, 2007. - 380 p.

50 Abryutina, M. S. Analysis of financial and economic activity of business / M. S. Abryutina, A. V. Grachov. - M.: Right and Service, 2008. - 578 p.

51 Abryutina, M.S. Economic analysis of trading activity: Heading guide / M.S. Abryutina. - M.: Right and service, 2005. - 512 p.

52 Akulin, D. Yu. Akulin // Economic Bulletin. - 2009. - No. 7. - S. 45 - 48.

53 Aleksiev, M. M. Planuvannya diyalnosti firms / M. M. Aleksiev - M.: Financial statistics, 2008. - 288 p.

54 Artemenko, V. G. Financial analysis/V. G. Artemenko. - M.: DIS, 2007. - 159 p.

55 Artemenko, V. G. Financial analysis: Heading guide / V. G. Artemenko, V. G. Bellendir. - M.: Vidavnitstvo "DIS", NDAEiU, 2008. - 275 p.

56 Bakanov, M. I. Theory of economic analysis / M. I. Bakanov, A. D. Sheremet. - M.: Financial statistics, 2005. - 244 p.

57 Bakanov, M. I. Theory of economic analysis / M. I. Bakanov. - M.: Financial statistics, 2005. - 425 p.

58 Balabanov, I. T. Analysis and planning of finances of the sovereign subject / I. T. Balabanov. - M.: Financial statistics, 2005. - 510 p.

59 Balabanov, I. T. Fundamentals of financial management / I. T. Balabanov. - M.: Financial statistics, 2008. - 290 p.

60 Balabanov, I. T. Collection of heads of finance and financial management: heading guide / І. T. Balabanov. - M.: Financial statistics, 2005. - 536 p.

61 Barnogolts, S. G. Economic analysis of state activity at the current stage of development / S. G. Barngolts. - M.: Financial statistics, 2006. - 520 p.

62 Biloborodova, V. A. Analysis of state activity / V. A. Biloborodova. - M.: Financial statistics, 2006. - 200 p.

63 Bernstein, L. A. Financial performance analysis/L. A. Bernstein. - M.: Financial statistics, 2006. - 180 p.

64 Blank, I. A. Management of penny flows / I. A. Blank. - Kiev: Nika-center, 2006. - 480 p.

65 Bogatin, Yu. V. Investment analysis. / Yu. V. Bogatin - M.: Unity, 2006. - 342 p.

66 Brednikova, T.B. Brednikova M.: INFRA-M, 2007. - 336 p.

Conducting an analysis of TOV "MWT" showing that the enterprise is changing from an unstable financial position, the reasons for this are:

1) a decrease in the turnover of products, due to the increase in the strength of the operational value;

2) the presence of the power of the werewolves;

3) increase in the turnover period of assets;

4) decrease in indicators of profitability;

5) high fallowment in terms of position capital.

In this rank, it is necessary for the succession of entrepreneurship to work on the replenishment of the warehouse and the structure of the dzherel koshtiv: to increase the power capital, increase the creditor’s debt, increase the creditor’s debt, improve the credit score.

On the dates, as you can see, the acceptance turned out to be almost unplatform, the balance cannot be called liquid. It may be impossible to restore the cost of platosprom, about which it is necessary to note the developments of the rozrahunka and the dynamics of the showings.

On pіdpriєmstvі najchastіshe not vikoristovєtsya system of prepayment, koshti nadkhod, at times pіslya vіdvantazhennya goods, at times vinikaє debіtorska borgovanіst, zokrema i prostrochena.

It is also a burden on the costs of payments to the budget, after which other charges are blamed: fines, penalties, forfeits, court charges.

The main "weak" areas in the financial sector of the enterprise are:

- Low profitability of sales (or high rіven vitrate),

- An unexpected indicator of the absolute liquidity of assets.

To improve the financial status, it is necessary to carry out the following steps:

1. Increase profits for sales. It is necessary to increase the commitment to the cooperation and implementation of new clients for the benefit of the recruitment of new customers, the system of rebates.

2. In order to ensure an uninterrupted virobniy process and the sale of products, the virobnichi stocks of food must be optimal.

Inventory management is a foldable complex of inputs, in which the heads of the financial manager are intertwined with the heads of the production management and marketing.

The principle formula, for which the necessary amount of financial costs is determined, which are advanced for the formation of stocks of commodity and material values, may look (div. formula 20):

PSz = SR × Nz - KZ, (26)

de FSz - obsyag financial costs, which are advanced in reserve,

SR - the average daily tax of the sums,

Nz - the standard for saving stocks, in days (for the number of hours of expansion of the normatives, there may be a change in the indicator of the average stock turnover in days),

KZ - the average amount of accounts payable for repayments for the purchase of commodity and material values (this element is included in resales, call, less than from the general stock, when selling finished products, it is included only for the established practice of prepayment).

Rosrahunok is carried out for the skin from the type of reserves. The summation of the results of the rozrakhunkiv allows you to take the total demand from financial resources, advance formation of reserves, tobto. designate the expansion of current assets, as a service to the first stage of the production-commercial cycle.

Minimization of flow rates from the maintenance of stocks and optimization of the task, as it violates the process of their regulation.

Razrahunok of the optimal size of the delivery party, for which the total flow costs for servicing the stock are minimized according to formula 21:

de ORpl - the optimal size of the batch delivered,

Zg - the necessary total for the purchase of goods (syroviny and materials) for the river (quarter),

ТЗ1 – rozmіr in-line windings from rozmіshchennya zamovlennya, delivery of goods and їх priimannya z rozrahunka per one batch that is supplied,

ТЗ2 – rozmіr of in-line vitrates from saving one stock.

Razrahunok optimal rozmіru zamovlennya representations in table 31.

Table 31

Pokaznik	Value
Materials required for the implementation of the quarter
Vartist skin zamovlennya, yew. rub.
Vartіst zberіgannya odinіtsі product, yew. rub.
Optimal batch size
Kіlkіst zamovlen near the quarter

The main meta tsih zakhodіv - vіlnennya part of the financial costs, yakі "tightened" in excess stocks.

Rozmir of financial costs, which are vilified, in which case they are attributed to the formula 19:

PSv = Zn - Zf = (ZDn - Zdf) × SR, (28)

de FSv - the amount of financial costs that are vibrating in the process of normalization of reserves,

Zn - the standard of reserves in the sum,

Zf - actual reserves in the sum,

ЗДн - stock standard in days,

ZDF - actual stock in days,

SR - average daily total of the sum's reserves.

In this order, on the river we need stocks from the world: 4 × 832 × 4 = 13312 URAKHUVANNYAM.

In fact, over the entire period, the reserves were accumulated 17,697 thousand. rub.

Also, when optimizing the party, we take away the cost of looking at 4385 yew. krb. To this end, stock up on 4385 yew. rub. by way of their sale for the market price (4300 thousand rubles).

Trivality of inventory turnover in 2009: Pz=360/(76211/17697)=84 days.

Just save up for 4385 yew. krb., then we set the turnover trivality: Пз=360/(76211/13312)=63 days.

Also, the turnover rate of stocks shortens by 21 days and as a result: ± E = 76211/360 × (-21) = -10.08 ths. rub.

3. In order to tighten the cost of the cost by accelerating the turnover of the cost, it is necessary:

- Create incentives for the clients of the enterprise to pay more for the rahunkami by way of special discounts;

- Create a system for evaluating a client, as if he would sum up all the risks associated with him. The total stock of such a partner includes debt collection, goods in stock, preparation for delivery, products from the factory, as the name of the customer. Establish formal limits on credit to a skin client, which will be designated as big money with this client, requiring pennies and an assessment of the financial status of a particular client.

4. For zbіlshennya prilivu koshtіv that skorochennya rebіtorskoi ї zaborgovannosti vikoristovuvat system of prepayment.

5. Carry out mutual reconciliation of accounts receivable and accounts payable. Tse brought to a change in the value of circulating assets, so that one could cause an increase in the value of the coefficient of security with the power of circulating assets.

6. Eliminate possible risks in the manufacturing process and product sales. For cgogo it is necessary to appoint ymovіrnі vtrati, for example, decrease obsyagіv realіzacії, decrease cіni realіzacії produkcії, pіdvischennya zakupіvelnoї cіni, spend goods in the process of obіgu.

7. Make sure you come in, directing you to short-term foreign stocks and materials, which will allow the enterprise to increase the preparation and speed up the creditor's debt to the post-employees.

It is immediately necessary to carry out work to improve the competitiveness of products, we are responsible for improving the quality of life, changing the number of friends and reducing the cost of production and sales of products.

The most important problem of increasing the financial status of TOV "MWT" is the large debt collection.

In order to reduce the risk of unscheduled reversal of costs and the vindication of the debts, it is necessary to put an agreement on the insurance of the debtor's debt. In connection with the late payment, the seller spends part of the pennies from the result of inflation, so if I win, the seller must indemnify the sum of the costs of inflation.

If it is established by the agreement that the sum for the payment becomes S, and the dynamics of prices is characterized by the index Iц, then the real amount of pennies with the improvement of their purchasing power at the time of payment becomes S:I. For the data of the Ministry of Economic Development and Trade of the Russian Federation for 2009. Inflation in the slow market was 8.8%.

Prices for 2009 grew by 8.8%, then Ic = 1.088. Vidpovidno fee 1000 rubles. at this hour, the payment is equal to 919 rubles. at the real world. Also, the real waste of money from the link with inflation is 81 krb. Significantly is the amount of expenses due to inflation (div. Table 32).

Table 32

		Posted in days	Amount of expenses for inflation, rub. (gr. 2×0.11/360×gr. 3)

As is obvious from the table 32, the amount of debt collection of unfavorable clients was 8,993,722 krb., and the amount of expenses due to inflation was 1,066,804 krb.

The insurance of the debtor's fence transfers the insurance of the risk of losses in the event of an unscheduled return of money by the buyer of any bankruptcy.

In order to insure your debtor's debt, the undertaking can insure all purchases, buy products for the minds of the payment line. Ale does not mean that they will be insured.

An insurance company, first of all, ask for specific insurance premiums (insurance premiums, franchises), analyze the credit risks of counterparties in the company, choose quietly, with which you can work out the payment line, and set a credit limit for them.

If you pay the insurance premium from the enterprise, you lose the right to save money (receivables) from the purchase from the franchise agreement.

It is assumed that the deductible of the insurance contract is set at 15%, the insurance premium is 9% of the insured obliges the sale of such insurance coverage at table 33.

Table 33

The amount of stitching to pay the bill, rub.	Payment to the insurance company (group 2×9/100), rub.	Rozmіr insurance vіdshkoduvannya, scho vypachuєєєєє (gr. 2 × 85/100), rub.	Rozmir franchise (gr. 2×15/100), rub.

As it is obvious from Table 33, MVT's deputies were given a sum of 8,993,722 krb. The goiter of the buyers was repaid. At the end of the period of settlement, the insurance company paid b 7,644,661 rubles. insurance coverage. Obstruction of the looker 1349060 krb. would have been left unpaid, and the undertaking may have the right to win money for the purchase.

Rozrahunok win the business in the form of insurance of debtor's collection is indicated in table 34.

Table 34

The amount of stitching to pay the bill, rub.	Rozmіr insurance vіdshkoduvannya, scho vypachuёtsya, rub.	Amount of expenses for inflation, rub.	Payment to the insurance company, rub.	Rozmir franchise, rub.	Winnings of business, rub. (Gr. 3 + gr. 4 - gr. 5 - gr. 6), rub.

As it is obvious from the table 34, we have won 6,552,974 krb from different insurance accounts receivables.

With the help of insurance of debtor debts to promote the financial independence of TOV "MWT", it is much easier for the undertaking to take more money for bank loans. Whom has insured debt collection can be a subject to make a jar.

The main shortfall in insurance of receivables is to reach the highest level of service, equal to similar propositions in foreign markets. The insurance premium can be from 0.9 to 9% of the insured obligation to sell from an extended payment. For this reason, Russian insurance companies, which determine the increase in premiums, insure the cost of insurance of the country's risk of Russia.

8. It is necessary to develop such a sales plan, which will give you the maximum profit for the forecast.

As a key function, the marginal gain is victorious, which may be of primary importance, tobto. The greater the turnover, the greater the value of the marginal profit, which maximizes the profit from the sale. That way, maximization of turnover gives you the opportunity to maximize profits.

Purpose function:

TOV "MVT" produces the following products:

- Rozchin;

- foundation blocks.

Vitrata of resources of the variety of marketable products of the dermal type is presented in Table 35.

The goal function is a mathematical notation for the criterion of optimality, that is. viraz, which is necessary to maximize.

Table 35

	Appointment
Concrete M 100
Concrete M 150
Concrete M 200
Concrete M 250
Concrete M 300
Concrete M 350
Concrete M 400
Rozchin M 75
Rozchin M 100
Rozchin M 150
Rozchin M 200
FBS 24-3-6
FBS 24-4-6
FBS 24-5-6
FBS 24-6-6

The purpose of the function can be seen:

F(x)=1500X1.1+1650X1.2+1890X1.3+2080X1.4+2250X1.5+2380X1.6+2700X1.7+1700X2.1+1950X2.2+2360X2.3+34.1+1390X3 .2+1820X3.3+2350X3.4→max.

Fence system:

1) for cement

0.26X1.1+0.265X1.2+0.31X1.3+0.34X1.4+0.4X1.5+0.42X1.6+0.48X1.7+0.27X2.1+0.34X2. 2+0.38X2.3+0.44X2.4+0.0934X3.1+0.125X3.2+0.156X3.3+0.175X3.4<=17000;

2) on gravel

0.5X1.2+0.5X1.3+0.55X1.4+0.55X1.5+0.55X1.6+0.55X1.7+0.162X3.1+0.217X3.2+0.2716X3. 3+0.326X3.4<=13000;

1.95X1.1+1.3X1.2+1.3X1.3+1.35X1.4+1.3X1.5+1.3X1.6+1.2X1.7+0.65X3.1+0.869X3 .2+1.086X3.3+1.304X3.4<=35000;

4) for a peep

1.45X2.1+1.4X2.2+1.4X2.3+1.35X2.4<=15000

5) for plasticizers

0.00708X1.1+0.00504X1.2+0.0049X1.3+0.00612X1.4+0.0077X1.5+0.00879X1.6+0.008X1.7+0.00337X2.1+0.00 .2+0.00506X2.3+0.0059X2.4<=192

The task of linear programming is being changed for help in search of a solution. Poshuk solution - the price of Excel's oversight, as it allows you to revise the optimization task.

For the completion of the task, the following solution is considered:

1) enter the input data of the task in the created form - a table in MS Excel;

2) introduce fallow

F(x)=1500X1.1+1650X1.2+1890X1.3+2080X1.4+2250X1.5+2380X1.6+2700X1.7+1700X2.1+1950X2.2+2360X2.3+34.1+1390X3 .2+1820X3.3+2350X3.4→max;

3) zalezhuyutsya zalezhnostі for obmezhen;

4) to introduce the exchange of a wide range of resources (div. Fig. 2);

5) enter parameters for the task of executing linear programming.

The introduction of minds for the accomplishment of tasks

After a non-trivial hour, a dialogue box will appear. Results of the search for a solution that found a table with filling in the middles B3: P3 and the middles of Q4 with the maximum values of the goal function (div. Fig. 3).

Result

Otrimane decision means that for the release of concrete M 400 at a quantity of 15805.6 m3, the size of M 200 at a quantity of 11111.1 m3, FBS 12295 pcs. rub., With this CGM, the sand and plasticizers will be vikoristan in the surface, and from 17000 tons of cement there will be vikoristano 14781 tons, and from 13000 tons of gravel there will be vikoristano 12701 tons. zbitok) in the form of proponing visits and dotsіlnіst in yogo carried out.

Table 36 rub.

Pokaznik	Before you enter	After visiting	Absolute. change	Growth rate, %
Viruchka vіd implementation
Compatibility
Surplus per sale
Return on sales, %

It is clear from the results of the surveys that it is recommended to optimize the assortment to be of practical importance, the scales of the pace grow behind the effective indicators, such as income, the viruchka outweighs 100%.

ZAT "Amta" is the largest confectionery factory in the Republic of Buryatia.

At another branch, an analysis of the main indicators of the financial warehouse activities of the enterprise was carried out. For the rest of the years on the production, there is a decrease in the volume of goods, which the enterprise is trying to compensate for the increased prices for the finished product, about which to compare the growth at the rate of the decrease in the volume of goods and the obligation of the production. Increasing prices in the event of an increase in vitrate. The reception of the kіlka rokiv stayed at the sbitkovo camp. Increasing profits from the sale of products in 2008-2009 did not signify the acquisition of profits by business, the pace of the fall of any significant, in the wake of the steady growth of co-production. The remaining fates increase the value of turnover assets of the enterprise. However, it is important to pay more attention to the increase in receivables.

On behalf of everything, you can request the following to improve the activity of business:

1. Entrepreneurship care needs to be activated in order to handle receivables.

2. With the method of conquering a larger part of the market, following the course of education of yoga needs. And to that necessary intellectual formation of a highly qualified service to marketing services for the sale of business products. The trend has become to increase the demand of the population of that region in goods acceptable for the possibility of ZAT "Amta" to expand the scope of its versatility without any particular risk, to instill in the molding of the werewolves for the rahunok of the loose ones.

3. Ensure the systematization and coordination of advertising work with the trading process at the store and promote the functional role of this service, promote the role of planning. The prospects for that streamlined planning of advertising work are to allow evenly distributing the costs and interest to the staff for a long time.

Designated goals and task of advertising activities. Such goals can be, for example, the introduction of the market of any new types of products (chi services); zbіlshennya zbutu for already rozvinennym directly diyalnostі too. Osnovnі tsіlі reklamnoї dіyalnostі: poіnformuvati potentsіynih pokuptsіv produktsії scho proponuєtsya pіdpriєmstvom, rozshiriti rinkovu chastku on market analysis, utrimuvati Old klієntіv od transition to konkurentnі PRODUCTS, peretvoryuvati pokuptsіv competitive tovarіv on svoїh klієntіv, nagaduvati potentsіynim spozhivacham about neobhіdnіst zdіysnennya purchase;

Iyavlennya group tsіlovogo vplyugaє in the designated category of osіb, on some may be direct advertising, vihodyachi z earlier vyznachenih tsіlei and zavdan advertising campaigns;

At the third stage of the advertising work, it is necessary to create a selection of advertising injections, develop the strategy and tactics of the advertising work, and carry out the planning of advertising entries. Vidacha zamovlenya, stowage of contracts from specialized advertising organizations;

Remainingly, all the details of the future complex of advertising entries are summed up;

At this stage, the next step is to try to determine the effectiveness of the skin from the advertising campaigns, and to show its effectiveness.

4. To transfer to the enterprise a new thorough establishment.

5. The implementation of the new ownership will require more workforce. Therefore, it is necessary to carry out a recruitment of new qualified practitioners, or retraining of personnel for new or additional footwear.

6. Carry out a check-in to lower your co-ownership. To reduce co-operation for the undertaking of BAT “AMTA”, it is recommended to carry out the following organizational and technical visits:

Improved organization of production and practice. This process, which practically ensures the improvement of the productivity of work, stimulates more and more labor resources, which are needed for entrepreneurship. Zvіdsi i skorochennya vitrat vyrobnitstva. At this stage, at the stage of acceptance, it is recommended to strengthen the ergonomics of the practical ways of creating an overall social and psychological climate. Proponuetsya zaprovaditi posada psychologist, a kind of stezhitime for the mental health of practitioners. So, as most of the hours of work are due to various ailments, the most common flu, it is necessary to create an official medical center, which is similar to the camp of health practitioners.

It's easy to send your harn to the robot to the basics. Vikoristovy form, raztastovanu below

Students, graduate students, young adults, like victorious base of knowledge in their trained robots, will be your best friend.

Placed on http://www.allbest.ru/

Entry

Relevance of research. The Minds rinkovih vіdnosin od pіdpriєmstva potrіbno pіdvischennya efektivnostі virobnitstva, konkurentospromozhnostі produktsії that poslug, efektivnostі forms gospodaryuvannya that upravlіnnya virobnitstvom scho in kіntsevomu pіdsumku only be sold to dosyagnennya osnovnoї methylation - otrimannya maximum pributku - i Mauger Buti dosyagnuto for Minds zabezpechennya fіnansovogo steel mill. The correct designation of the financial establishment of the enterprise can be important not only for myself, but also for shareholders and potential investors.

W Relief analіzu fіnansovogo encampments viroblyayutsya strategіya i tactics rozvitku pіdpriєmstva, obgruntovuyutsya Plagne i upravlіnskі rіshennya, zdіysnyuєtsya Control vikonannyam, viyavlyayutsya card redundancy pіdvischennya efektivnostі virobnitstva, otsіnyuyutsya result dіyalnostі pіdpriєmstva, Yogo pіdrozdіlіv i pratsіvnikіv / 23 /.

Meta follow-up - based on the results of the analysis of the financial state of the enterprise, to develop the propositions for a better improvement.

The robot’s meta zoomed in on the need to overcome offensive mutually dependent tasks:

Vivchiti theoretical and methodological ambush analysis of the financial state of business activity;

Conduct an analysis of the financial establishment of the enterprise;

The scoring result is the promotion of the practice of the activity of accepting the propositions of how to improve the financial position.

The object of follow-up is the undertaking of BAT “Ekran”.

The subject of the report is the financial enterprise of the BAT “Ekran”, the development and implementation of the activity of the enterprise in order to improve its financial position.

Methods of follow-up - at different stages of follow-up in the fallow period, depending on the nature of the tasks, the methods of grouping, grading, grading, coefficients, and lance positions were victorious.

In the framework of the graduation thesis, the students were selected by the professors Aleksєєvoї L.I., Bobilova S.M., Vasiliev G.A., Zotova V.V., Leonova O.I., Smolyanovoj A.V., Tyutyushin G.S.

The diploma project consists of an introduction, six divisions, essays, a list of literature and an addendum.

The first division was given the basic understanding of the purpose of the financial state of the enterprise. The goals, objectives, main directions and informational support for the analysis of the financial state have been reviewed. The report describes the methodology for analyzing the financial state of the enterprise.

At another division for financial recognition, BAT "Ekran" carried out an analysis of the financial status of business activity.

financial subject of change information

1 . Methodological plant analysis of the financial state of business

1.1 I will understand financially, I will understandfinancial support

The financial establishment of the enterprise is the economic category, which allows the capital to process the first round and the building of the subject of the government to self-development for the fixing hour.

Financial camp can be stable, unstable and crisis. Business enterprises make payments in their own time, finance their activities on an expanded basis to report on a good financial standard.

The financial establishment of the enterprise (FSP) is to be deposited depending on the results of its industrial, commercial and financial warehouse activities. As a virobnichiy and financial plan are successfully victorious, it positively contributes to the financial establishment of the enterprise /9/. First of all, in the wake of the lack of completion of the plan and the implementation of products, there is an increase in income, a change in revenue and sumi profits and, as a result, the decrease in the financial state of the enterprise and yogo profitability.

To stand up financially, we hope for a positive contribution to the growth of the production plans and the provision of the needs of the production with the necessary resources. Therefore, financial activity, like a warehouse part of the government's activity, is directed towards ensuring the planned management of penny resources, the achievement of the financial discipline, the achievement of rational proportions of the state capital and the most efficient capital.

Іsnuyut three main problems in the financial state of the enterprise /33/:

1. Low payment efficiency. About the low payment promiscuity to be aware of the above-normative barriers to the budget, staff, creditors, which threaten the growth of credits, which they get.

About the possible problems with the repayment of goiters, it is necessary to note the decrease in the coefficients of liquidity /10/.

As for the decrease in the return of investments from the company's capital, let's say a decrease in profitability indicators /10/.

About the growing debt of the company, the creditors will have to get involved with the reduced coefficients of autonomy /10/.

In order to find out the causes of the blame for problems in the enterprise, it is necessary to evaluate the financial situation.

Analysis of the financial situation is closely related to planning and forecasting, but without a deep analysis it is impossible to influence these functions. An important role is played by the analysis of the financial state of the enterprise in the preparation of information for planning, the assessment of the quality and roughness of planned indicators, and the revision and objectivity assessment of plans. Financial analysis is not only a matter of rounding up plans, but also of controlling them. The planning begins and ends with an analysis of the results of the activities of the enterprise. Vіn allows you to move the rіven planuvannya, zrobiti scientifically grounded /22/.

p align="justify"> A great role is played by the financial analysis of the appointed and victorious reserves to improve the efficiency of business activities. Vіn priyaє ekonomnomu vykoristannya resurіvіv, naukovoї organіzаtsії pratsі, zabіgannya zayvih vitraty, raznyh nedolіkіv y robotoshko. As a result of this, the economy of business is changing, and the efficiency of its activity is being promoted. Analіz fіnansovogo will organіzatsії dopomagaє vstanoviti tendentsії zmіni rezultatіv fіnansovoї that virobnicho-komertsіynoї dіyalnostі organіzatsії, kontrolyuvati spіvvіdnoshennya rіvnya fіnansovih pokaznikіv organіzatsії that її konkurentіv yak іz metoyu rozrobki strategіchnih planіv rozvitku, so i for threading rіshen of acceptance. This analysis gives the analysts and investors the opportunity to identify the threat of bankruptcy, the risk of investment in capital in the first place. The results of the analysis are awarded by the banks for the sums of money, which can, without the risk of non-refundable costs, be given to another organization. Managers of businesses win financial indicators to control operations from securing effective recruitment of available resources and preventing bankruptcy /33/.

Instead, that main goal setting of financial analysis is an assessment of the financial status and the possibility of increasing the efficiency of the functioning of the sovereign subject for additional rational financial policy. The financial status of the subject of the government is the main characteristic of the financial competitiveness (platospromozhnosti, credit promiscuity), the achievement of financial resources and capital, the achievement of goiter before the state and other subjects of the government.

Yakіst finansovogo stanishcha - a complex yakіsna characteristic of business, scho to tell about yogo ability at the time of analysis. Vymіryuvannya askostі finansovogo stavishcha that can be carried out for financial zvіtnostі, less prudstavі analysis of agreements pripriєmstva mіsta and zіstavlenya schedule of payments for loans with a calendar.

In order to determine the quality of the financial state, the number of steps of quality is distinguished: possible entrepreneurship, pre-crisis entrepreneurship, crisis entrepreneurship. impromptu acceptance /28/.

Most importantly, it is important to point out the depth of impossibility of undertaking. At the stage of acidic analysis, it is possible to corystute with a gross and a kolkіsny vymіrnik.

Gross vimirnik allows you to designate - like a sum of borgіv іz zagalі sumi є stitched. Kіlkіsny vymіrnik svіdchit, sіlki creditors іz zhalnoї іlkoї іlkostі p_dpriєmstvo scribbled in payment for the Borg. Carrying out a streaming analysis of the financial state of the enterprise allows for the judicious and the largest level to determine the level of the financial state of the enterprise.

The main meta-analysis of the financial state of the enterprise - at the same time reveal and use the shortfalls in the financial activity and know the reserves for the improvement of the financial state of the enterprise and the yogo platform. When it is necessary to do the following tasks:

1. On the basis of interrelationship between various indications of economic, commercial and financial activities, to assess the plan for the well-being of financial resources and their selection from the position of improving the financial sector of the enterprise.

2. To predict the possible financial results, economic profitability depending on the real minds of the government activity, the visibility of power and positional resources and the expansion of models of the financial state with different options for the selection of resources.

3. Investigate concrete visits, directing to the efficient use of financial resources and the improvement of the financial status of business.

To assess the stability of the financial state of the enterprise, a system of indications is drawn up to characterize the changes:

Structures of the capital of the enterprise from the first place of distribution and dzherel osviti;

Efficiency and intensity of winning capital;

Platopromozhnosti and credit promiscuity of business;

The stock of financial stability of the enterprise.

from the globally accepted "norms" for assessing the level of risk and predicting the possibility of bankruptcy;

With similar tributes to other enterprises, which allows the strong and weak sides of the enterprise to be revealed;

With similar tributes for the future, for the development of the trend of improvement and the improvement of the financial status of the enterprise.

Internal analysis is carried out by business services, and the results are reviewed for planning, control and forecasting of the financial state of business. Yogo meta - to secure the planned income of funds and the distribution of authorities and positions of capital in such a manner as to take the maximum profit and eliminate bankruptcy.

The current analysis is carried out by investors, suppliers of material and financial resources, regulatory authorities on the basis of the rate that is published. Yogo meta - set the possibility of a large deposit of funds, so that you can secure a maximum profit and turn it off.

Zovnishhnіy analysis may have the following features:

1. impersonal subjects in the analysis, providing information about the activity of business;

2. diversity of goals and interests of the subject of analysis;

3. the presence of typical methods, standards in appearance and zvіtnostі;

4. Orientation of the analysis is less obvious;

5. obmezhenіst zavdan analysis pіd hour vikoristannya less than zvіshnyої zvіtnostі;

6. maximum evaluation of the results in the analysis of the data on the activity of the enterprise.

The practice of financial analysis has already shaped the methodology for analyzing financial events.

You can see six main types of analysis:

1. horizontal (timchasovy) analysis - the alignment of the skin position with the anterior period;

2. vertical (structural) analysis - designation of the structure of financial indicators;

3. trend analysis - the alignment of the skin position of the lightness from the low anterior periods and the trend, so that the main trend in the dynamics of the indicator, cleared in the form of depressions and individual features of the other periods;

4. analysis of visual indicators (financial coefficients) - analysis of numerical indicators of different forms of zoning, denoting mutual indications;

5. consistent analysis, which is subdivided into:

Vnutrіshnogospodarsky - porіvnyannya main pokaznіnіv podpriєmstva and podchіrnіh podpriєmstv, podrozdіlіv;

Mizhgospodarskyi - equivalence of showings in the enterprise with showings of competitors, from the middle Galuze;

6. factorial analysis - an analysis of four factors (reasons) for a productive indicator.

Vihіdnoy base for the analysis of the financial state є data of the accounting appearance and zvіtnosti.

For the tribute of zvіtnosti, the consumption of financial resources is determined; evaluate the efficiency of the capital structure; predict the financial results of the firm's activity, and navіt virіshhuyut іnshі zavdannya, scho z managing the financial resources of the financial warehouse activity. Stop standing in front of financial firms, as if they are engaged in issuing those valuable papers.

In this way, the analysis of the financial position has become an important element in the system of business administration, as a way of revealing the internal government reserves, the basis for the development of scientifically-primed plans and management decisions. The role of analysis as a way to manage activities in the field of skin cancer is growing. This is due to different circumstances: the exit from the command-and-administrative system of management and stepwise transition to market capitalization, the creation of new forms of government at the link with the state economy, privatization of enterprises and other approaches to economic reform.

1.2 Approaches, methods, models for the analysis of the financial situation

Financial analysis is a way of accumulating, transforming and extracting information of a financial nature that can be found:

Evaluate current and promising financial enterprise;

Evaluate the possibilities and dotsilnі tempi development of business from the position of financial security;

Show available dzherela koshtіv and evaluate the possibility and dotsіlnіst їх mobilіzatsії;

Predict the establishment of acceptance over the capital market.

At the basis of financial analysis, like the financial management in full, lies the analysis of financial zvіtnosti. For Russia, the fragment of the financial analysis is given priority because of the low environment, zocrema, lack of responsibility for the market, the significance of such a fragment is reduced, as the analysis of the risks is too small. /thirty/

Irrespective of those that the assessment of the financial status of the enterprise was carried out by managers, apparently, from time immemorial, the introduction of a systematized analysis of zvitnosti in an okremy of financial analysis was carried out recently - for example.

Zahidni fahivtsі see five independent approaches in the development of SAFO. It is obvious that such a rose could be wised up - that chi in the other world tsі come and change and mutually add one to one / 31 /.

The first pіdkhіd pov'azaniya іz dіyalnistyu so zvanії "school empirіchnyh pragmatikіv". Її representatives - professional analysts, yak, practicing in the gallery the analysis of the creditworthiness of companies, tried to collect a set of relevant indicators that are necessary for such an analysis. In this way, today's meta looked at a selection of such indicators, which could help the analytics of power supply: how can a company pay for its short-term goiter? This aspect of the analysis of the activity of the company, considered by them as the most important, therefore, all the analytical tabs were on the list of indicators that characterize the werewolves of the company, the power of the werewolf capital, short-term creditor debt. The most fortunate representatives of this school were surprised to change the company, which specializes in assessments, analysis and management of financial resources and credit policy, at the dossiness of such an approach. The main contribution of the representatives of the school to the development of the SAFO theory, according to Paul Barnes, is that those who tried to show different analytical coefficients in the past, yakі can be invested for the data of accounting and financial management.

Another pіdhіd razumovleniya dіyalnіstyu school of statistiс finansovogo analizu. The emergence of the school's tsієї pov'yazuyut from the work of Oleksandr Wall, associated with the development of criteria for creditworthiness and publications in 1919. The main idea of the representatives of the school was based on the fact that the analytical coefficients, which are covered by the data of accounting zvіtnostі, are less likely in that case, as it is possible to base the criteria on the threshold values of such coefficients. The development of similar standards for coefficients was carried out at the borders of galleys, subgaluses and groups of the same type of enterprises along the lines of distribution of these coefficients with additional statistical methods. The grounding of the same type of companies in the stratum, skin, and some of them was divided into individual analytical standards, which was one of the main tasks discussed by the representatives of the school. Pochinayuchi of 60 rokіv, within the framework of tsogo directly conductive doslіdzhennya, prisvyachenі kolіnearnostі that stіykostі koefіtsієntіv, zokrema, doslіdzhennya showed scho koefіtsієntam characteristic timchasova that prostorova multikollіnearnіst scho zooms appeared new contemporary zavdannya - klasifіkatsії vsієї sukupnostі koefіtsієntіv on the group: pokazniki odnієї i tієї zhupi korelyuyut among themselves, but pokazniki raznykh groups є visibly independent.

The third branch is associated with the activity of the school of "multivariant analysts". Represents of Tsієї Skoli to view the sofa of the concepts of the conceptual foundations of Safo, Scho to be used on the Schnuvni-Soft-free sign of Privatar Krayfinovієntіv, Scho Challenge the Finansi Stan Ta Extamenting Dyalnosti Kompanії (Radio, Valovo Delhіd, Weretvyat Koshiv in assets, reserves, roses that іn.) The most important indications of financial and government activity (for example, the profitability of advanced capital) are directly related to the names of James Bliss, Arthur Vinakor and in, they worked on this problem in 20 years. The main task of the representatives of this school was bacheling at the incentive pyramid (system) of showing off. The development of this song was directly taken away from 70-years within the framework of computer simulation models of the interrelationship of analytical coefficients and the market price of shares.

The fourth pіdkhіd pіdkhіd po'yazaniy z appearance "of the school of analysts, engaged in predicting the possible bankruptcy of companies." On the first day, the representatives of this school emphasized in the analysis the emphasis on the financial stability of the company (strategic aspect), giving priority to the prospective retrospective analysis. On a thought, the value of accounting zvіtnosti is solely dependent on building security to ensure the transfer of possible bankruptcy. The first try to analyze the activity of bankrupt firms was broken up in 30 years by A. Vinakor and Reimond Smith; In the most complete way, the methodology and technique of predicting bankruptcy are presented in the works of Edward Altman.

Nareshti, p'yaty pіdhіd, є є novіshim in an hour appeared directly within the framework of SAFO, has been developed since the 60s by representatives of the school "participants of the stock market". So, in the opinion of George Foster, the value of zvіtnostі polyaє v possibilitа її vykoristannya for prognozvannja іnshі іnshі іnі іnі paperitа that step po'jazanogo riziku. The key point of view of which is directly related to the descriptions described above, in relation to its theory; not in a vipadkovo way it develops as the head rank of the vcheni and until the practicians have gained recognition.

As far as the prospects for the development of SAFO are concerned, it is necessary to explain it to us in front of the development of new analytical coefficients, and to develop from the expanded information base of analysis. It is obvious that it is impossible to know the vikonans behind the data with less accounting recognition, analytical innovation like, insanely, obmezhenі /31/.

For the purpose of solving specific tasks, financial management needs to establish low special systems and methods of analysis, which allow to evaluate the calculus of results in financial activity in terms of different aspects, both in statics and in dynamics. Theoretically, financial management is dependent on victorious methods to distinguish between the following main systems of financial analysis conducted for business: horizontal analysis; vertical analysis; random analysis; analysis of coefficients; integral analysis.

Most often, five groups of indicators are seen behind such direct financial analysis.

1. Analysis of liquidity. Indicators of this group allow you to describe and analyze the quality of life of taking care of your current goiters.

3. Analysis of financial stability. For the help of these indicators, the warehouse is estimated, and the dynamics of financial support between them.

At the basis of the vertical analysis lies the other manifestation of the accounting value - as the visual values that characterize the structure of the underlying bag indications.

The vertical (structural) financial analysis follows the structural layout of the other indicators in the financial status of the enterprise. In the process of zdіysnennya tsgogo analizu rozrakhovuєtsya pet vaga okremi structural warehouse aggregation of financial indicators.

The financial management of the largest expansion has the following types of vertical (structural) analysis:

2. Structural analysis of capital. In the process of analysis, the pets of the victorious undertaking of power and positional capital are recognized; warehouse of the fixed position capital for the periods of the annual tax (short and long-term exposure of the position capital); a warehouse of vikoristovuvannogo position capital for various types (bank credit, financial credit of other forms, commodity chi commercial credit also). The results of this analysis are victorious in the process of assessing the effect of financial leverage, determining the average capital cost, optimizing the structure of the core, forming positional financial resources and in other ways.

Comparative financial analysis is based on the given value of other groups of similar indicators among themselves. In the process of selection of the system of analysis, the analysis of absolute and illustrative indications is secured. The financial management of the largest expansion has such a view of a consistent financial analysis /30/.

2. Porіvnyalny analysis of financial indicators of a given business and businesses - competitors. The process of analysis reveals the weak side of the financial warehousing activity of the enterprise from the development of ways to improve its competitive position in a specific regional market.

3. Linear analysis of financial indicators of four structural units and subdivisions of the same business (yogo “resource centers”). Such an analysis is carried out on the basis of a periodic assessment and on the basis of reserves for improving the efficiency of financial activity of internal production of enterprises.

4. Row analysis of historical and planned (normative) financial indicators. Such an analysis will form the basis for the monitoring of flow-line financial warehouse activities organized for the undertaking. During the process of analysis, steps are taken to improve the performance of planned (normative) indicators, the reasons for these changes are determined and recommendations are made on how to correct the financial activities of the enterprise.

Integral financial analysis allows you to take the most lost (bagatofactor) assessment of the minds of the formation of a total of aggregating financial indicators /30/.

The financial management of the widest range has the following systems of integrated financial analysis:

1. Dupont's system of integrated analysis of the effectiveness of the selection of business assets. The system of financial analysis, developed by the DuPont company (USA), transfers the layout of the “asset profitability coefficient” indicator to a low private financial coefficient of yogo molding, mutually compatible with a single system. The system of analysis is based on the “DuPont Model”, depending on the coefficient of profitability of victorious assets of business enterprises and the coefficient of profitability of sales of products on the coefficient of turnover (turnover activity).

2. Object-oriented system of integral analysis of molding production. The concept of an integrated object-oriented analysis of the supply, developed by the Modernsoft company (USA), is based on a different computer technology and a special package of applied programs. The basis of this concept is the presentation of the model of forming a cash surplus at the sight of the totality of the first financial blocks, which interact, model the “class” of the elements, which form the sum of the cash surplus without interruption. Koristuvach himself defines the system of such blocks and the class of the specifics of the government activity of the enterprise, so that it is possible to represent all the key elements of the molding of the surplus in the model. If the model of the coristuvach reminds all the blocks with the same characteristics, it is possible to get good information about the enterprise. The system of blocks and classes can be expanded and changed in the world directly in the activities of the business and more detailed information about the molding of the surplus will appear.

3. Integral system of portfolio analysis. This analysis of the foundations on the basis of the "portfolio theory", apparently, to a certain extent, the profitability of the portfolio of stock instruments is considered in one connection with the equal risk of the portfolio (the "surplus - risk" system). Accordingly, to the point of theory, it is possible, for the formation of an “effective portfolio” (depending on the selection of specific papers), to reduce the portfolio risk ratio and, accordingly, to increase the ratio of profit margin and risk. The process of analysis and selection of such valuable papers into the portfolio is the basis of the selection of integral theory.

Predicative models are models of a forward-looking, predictive character. The stench vikoristovuyutsya for predicting the income of business and yogo future financial state. The most expanded ones are: analysis of the point of critical sales engagement, predictive financial implications, models of dynamic analysis (shortly determined factorial models and regression models), models of situational analysis /19/.

Normative models. The models of this allow to compare the actual results of the activities of the enterprises from the financing, re-insurance of the budget. The numbers of the models win out more importantly in the internal financial analysis. Today's day is brought up to the establishment of standards for the skin status of vitrates for technological processes, types of viruses, centers of vitality. and before the analysis of the actual data in accordance with these standards. The analysis of the meaningful world is based on the stagnation of the hard-to-determine factorial models.

Express-analysis of the financial station;

Detailed analysis of the financial state.

These two modules are considered “deep” in terms of the main indicators of financial status, which characterize the financial establishment of business.

The main method of express analysis is the simple assessment of the financial well-being and the dynamics of the development of the state subject. Express-analysis consists of three stages: preparation stage, forward review of accounting rates, economical reading and analysis of rates.

At the first stage, a decision is made on how to assess financial performance. First, the task is to be checked by the path of awareness of the auditor's visnovka.

There are two main types of audit visnovkiv: standard and non-standard.

First of all, preparations should be made to file a unified and short final document, which will vindicate a positive assessment of the auditor (audit firm), about the reliability of the submission of information and її vidpovіdnosti chinnym regulatory documents.

A non-standard audit report sounds more volume and, as a rule, avenges the deak of additional information, as it can be corny to the students of zvіtnosti and is considered by the auditor as docile before publication, based on the accepted audit technology.

Accounting zvіtnіst є complex vzaєmopov'yazanih pokaznikіnіv finansovo-gospodarskoїї ї ї іyalnostі є zvіtny period. Sound forms are taman as a logical, and informational interconnection. The essence of the logical connection is based on mutually complementary and mutual correspondence of stellar forms, their divisions and articles. Deyakі the most important balances statti deciphered in complementary forms. The decoding of other indications for the need can be found in the analytical form.

The meta of another stage is the knowledge of the explanatory note to the balance.

The main trend in the development of the balance of our country was yogo gradually improved. With the rest of the fates, a reversal process is observed - the alignment of the structure with the balance.

The third stage is the main one in express analysis; yogo meta - an important assessment of the results of the government's activity and the financial status of the object.

Such an analysis is carried out at the same time at a lower level of detail on the crustiness of various coristuvachs.

Sensing express analysis - a small number of the most significant and equally inconsistent in the number of indications and constant observation of their dynamics.

The slanderous looking program of the ruined analysis of the financial and government activity of the enterprise may have such a look.

The report on the specifics of the assessment of the financial status of the enterprise will be mentioned in the following paragraphs.

1.3 Methodology for the analysis of the financial situation

For the analysis of the financial situation of the enterprise, data are taken from the withdrawal of the first hour of the analysis of the balance sheet and the sound of the financial results /29/.

The first step in the analysis of the balance sheet is the transformation of the standard form of the balance sheet into an enlarged (aggregated) form, which is suitable for analysis. Tsya form of balance methodologically and terminologically zdebіlshoy zbіgayutsya z vikoristovuvannymi in light practice forms of balance zvіtіv.

To characterize the dzherel molding stocks and vitrate vicoristovuyut kіlka pokaznikіv, yakі vіdbivayut raznі vidi dzherel /29/.

1. The presence of the power of the werewolves;

2. Availability of old and old strings of positional cords for forming stocks;

3. The total value of the main molding stocks

To assess the liquidity of vicory, the following indications /3/:

The coefficient of the total liquidity characterizes the property of the enterprise to win short-term goiter with the help of all current assets.

The coefficient of industrial liquidity is the cost of the property for the acquisition of short-term goiters for cash payments, short-term financial deposits, debitor's billing and finished products in stock

The coefficient of absolute (mittєvoї) liquidity is the value of the establishment of a business to win short-term goiters for the money of free money and short-term financial contributions. Recommended value Cal: 0.2 - 0.3.

For the analysis of financial stability, the following indicators are used:

The coefficient of the global platospromozhnosti, which is the initial part of the power capital of the mine company.

Entrepreneurship is considered financially stable, as COP > 0.5.

Tsej pokaznik bezponeredno pov'yazanі z coefіtsієntom zagalї platospromozhnostі, otzhe, yogo value for financially stable business can be more than one.

The coefficient of maneuverability indicates that part of the power capital is invested in the most maneuverable (mobile) part of the assets.

A part of the power sources of financing of current assets shows that a part of the current assets has been established with the help of public capital.

The coefficient of immobilization characterizes the spiving of the current and current assets, reflecting, as a rule, Galuzev's specifics of the company.

Models that are to be carried out for an hour to analyze the financial situation of the enterprise are presented in Table 1.1.

Table 1.1 - Models that are used in the analysis of the financial state of business


Pokaznik	Rozrahunok showing off	Formula number
Indicators of liquidity
Absolute liquidity ratio
Swiss liquidity ratio
Current liquidity ratio
Liquidity coefficient for cash mobilization
Indicators of financial stability
Coefficient of financial independence
Risk coefficient
Coefficient of security with the power of current assets
Coefficient of maneuverability
Coefficient of financial stress
Coefficient of the spread of mobile immobilization assets

The manifestation of the power of werewolves
Appearance of old and old strings of pozikovy dzherel molding of werewolves	SD=SOS+DO
The scorching value of the scorching dzherel koshtiv
Too much (or not enough) of good werewolves	SOS = SOS-Z
Superfluous (otherwise not enough) vlasnyh and dovgostrokovy pozikovyh dzherel
Too much (or not enough) of the total size of the main dzherel
Indicators of business activity
Asset turnover ratio
Coefficient of turnover of non-current assets
Coefficient of turnover of current assets
Inventory turnover ratio
Coefficient of turnover of accounts receivable
Coefficient of turnover of government capital
Coefficient of turnover of accounts payable
Indices of surplus
Profitability of sold products
Profitability of production
Profitability of joint assets
Profitability of non-current assets
Return on current assets
Profitability of government capital
Net return on sales

Table 1.1 had the following clever meanings:

A 1 - the largest liquid assets;

A 2 - activate, which are quickly implemented;

A 3 - active, which are implemented in full;

Z - stock up;

P 1 - the largest term for goiter;

P 2 - short strings;

B - balance;

K - capital and reserves;

KO - short-line goiter;

DO - dovgostrokovі goiter;

VA - non-current assets;

OA - werewolf assets;

DZ - debt collection;

KZ - creditor debt;

P - surplus (churn) from sales;

Z - sobіvartіst sold goods, products, work, services;

KR - commercial windows;

UR - managerial cards;

P dn - pributok (churn) before podatkuvannya;

PP - pure surplus (churn) of the summer period.

2. Analysis of the financial positionBAT« Plant« Screen»

2.1 Financial- economical characteristic of BAT« Factory "Ekran"

BAT "Plant" Ekran "- at the hour of the largest enterprise from Siberia, which is engaged in the production of sklotari. The history of the plant began after the Great Veteran War. In 1948, a decision was made about the life of the plant, and in 1954, having already recognized its work as the introduction of electronic industry with the release of electron-optical devices, electron-promenu tubes for oscillography and kinescopes for completing television plants. In 2000, the RATM group of companies became the main owner of the plant. With the arrival of one of the main tasks set by the president of the RATM, the modernization of the sklotary manufacturing industry with the highest standards of technological possession was launched.

It can be seen that it is stable in 2010. The main part of vitrates is formed by such types of syrovin:

Soda ash;

Quartz sand;

Polyspar concentrate.

A part of the sight of the syrovina in a sour and a part of the sight of the wilt in the sour obsyas vitrate for the syrovina is presented to the little one.

Figure 2.1 - Partial view of the sirovina at the sashes

Today, WAT “Ekran Plant” takes the position of a leader among the pickers of sklotari in the territory from the Urals to the Far Skhod.

Objectives of activity of BAT "Ekran Plant":

Virobnitstvo of empty virobіv;

Choice of mold sets;

Weaving dishes from the warehouse;

Recycling of secondary resources (slope);

Intermediate services;

Operations from damage;

Vikonannya scientific and technical work;

Operations with valuable papers and in.

The warehouse of the company's shareholders is indicated in table 2.1.

Table 2.1 - Warehouse of shareholders of BAT "Plant" Ekran "

The list of subsidiaries and fallow partnerships of BAT “Ekran Plant” is shown at table 2.2.

Table 2.2 - Subsidiaries and subsidiaries of BAT "Plant" Ekran "

The main spoils of the Sklotari, Shcho VIPSPOVYE WAT "Plant" Ekran ", є Pіdpromnia - Lіkero-Gіlchani-Galivaniovyovyovyiya, pepperconditions, ryonisno, preservative, Соольной, соодания потриита ї від рулься to a distant approach of the Russian Federation , Kyrgyzstan). The main competitors in the market of narrow-throated sklotari are listed in Table 2.3.

Table 2.3 - The main competitors of BAT "Plant" Ekran "

name	Obsyag release, yew. approx. on river	Misce rotashuvannya
Rusjam Gorohivets		Gorohivets
Ruscam Ufa
Sergievo-Posadsklyany plant (Rus Sklo)		Moscow region
Velikodvorsky Sklyaniy Plant (Rus Sklo)		Moscow region
Omsk Sklyany Plant (Rus Sklo)
		Udmurtia
RASKO - Voronezh
Siverskiy SZ
SalavatSklo
Korkinskiy SZ		Chelyabinsk
Kamishinsky SZ (Saint Goben)		Volgograd region

The main competitors in the wide-mouth container market are Kamishinsky Sklyaniy Plant, Korkinsky Sklyany Plant, KlinGlassware.

Since 2010, the process of manufacturing wide-mouth containers has been mastered by the Svіtlo plant. In addition, the work of the Sklolotech plant near the Tyumen metro station is being carried out, projects are being developed for the work of the plant in Omsk (KlinSteklotar), as well as near Bratsk.

Contributors to the production of BAT Plant "Ekran" є galuzі: production of liquor-burnt products; beer production; selection of olії and olіfi; canning; juice production; production of ketchup and retail trade that serves the population.

The main contributors to the production of BAT for the Ekran plant are listed in Table 2.4.

Table 2.4 - The main sprozhivachі sklotari vyrobnitstvom VAT "Plant" Ekran "

Product type	The name of the quickie
Beer dance	PC "Baltika" near Krasnoyarsk, Khabarovsk, Novosibirsk; PC "Efes"
Beer dance	SanInBev in Omsk
Gorilchana dance	VAT "Omskvinprom"; WAT LGZ "Siberian" near Kiltsevo NSO
Export platter	LGZ Kazakhstan; Ukraine
A jar for ketchup	Uzbekistan, Kazakhstan, fruits of the government of the Siberian Federal District; canned food backwaters in the Krasnodar Territory and the Rostov Region; oil and fat plant NZhK
Technical container	Creamery; chemical backwaters

All products of the enterprise can be divided into 4 groups:

Dance for LVI -60%;

Beer dance-19%;

Bank - 18%;

Plyashka for technical ridins (BT) - 3%.

Table 2.5 - Main financial indicators of BAT Novosibirsk "Ekran Plant" for 2008-2010

Pokaznik	The value of the indicator for the period

Viruchka v_d virobnitstva sklotari, yew. rub.
Viruchka z іnshih virobnitstv і vidіv іyalnostі, yew. krb.
Vitorg sales, yew. rub.
Sobіvart_st of sales, yew. rub.
Gross surplus, yew. rub.
Commercial stained glass, yew. rub.
Administrative windows, yew. rub.
Surcharge for sale, yew. rub.
Income more, yew. rub.
Vitrati іnshі, yew. rub.
Pributok to podatkuvannya, yew. krb.
Net surplus, yew. rub.
Risk coefficient
Coefficient of fallow
Autonomy coefficient
Coefficient of financial stability
Activate, yew. rub.
Part of the financial burden on goiters
Ratio of accounts receivable to accounts payable
Coefficient of safety with wet clothes
Postal liability index

Table 2.6 - Main economic indicators of BAT Novosibirsk "Ekran Plant" for 2008-2010

Pokaznik	The value of the indicator for the period

Sklotari production, million pieces
Quantity of name sklotari, pieces
R sales, %
R before submission, %
R pure, %
R power capital, %
Funding, rub. / rub.
Capital-labor ratio, ths. krb./pers.
Coefficient of turnover of government capital, pro.
Productivity of work, yew. rub./person
The average number of practitioners of the whole, chol.
Middle news, yew. krb.
Pereschennya rates of increase in productivity of labor over the rates of increase in wages

It is obvious from Table 2.6 BAT Novosibirsk "Plant" Ekran" є pributkovym pіdpriєmstvo. The pributok was provided with compensatory increases in prices for glassware, otherwise you can see the activity of the farmer's boules. Entrepreneurship will help the fallow in the old dzherel through the need to complete the investment project of the furnace for the release of products from the brown warehouse.

Association of Self-Regulatory Organization "Bryansk Regional Association of Designers Changes at Federal Law 340 vіd 03 Last week, for the help of our St. Petersburg expert on the new Federal Law No. 340-FZ dated April 3, 2018 "On the introduction of amendments to the Local Code of the Russian Federation and the legislative acts of the Russian Federation". accent buv z	Who will cover the cost of alimony? Alimentary fencing - tse sum, which is settled in the absence of penny payments for alimony from the side of the goiter of an individual, or private payments for the singing period. This period can last an hour as much as possible: Until now
Dovіdka about income, vitrati, about the main state service A statement about income, vitrati, about the mine and the goiter of the mine character - the document, which is completed and submitted by persons, if they claim to replace the plant, renovate for such transfers of insane obov'yazok	Understand and see normative legal acts Normative-legal acts - the whole body of documents, which regulates the legal framework in all areas of activity. Tse system dzherel rights. It includes codes, laws, regulations of federal and municipal authorities, etc.

2022-03-23 03:40:43	Biography of Evgen Aldonin: new sim
2022-03-23 03:40:43	New in the formation and maintenance of the personnel reserve for the state civil service
2022-03-23 03:40:43	How many ships earn money?
2022-03-23 03:40:43	The theory of J. M. Keynes. Biography of J. Keynes
2022-03-17 00:25:56	History and current state of French currency
2022-03-17 00:25:56	Chemical warehouse and food price
2022-03-17 00:25:56	Grama mafia at the contact's reach
2022-03-17 00:25:56	Varoliev mist - the main interrelation between the bridges of the brain Transverse view of the bridge
2022-03-17 00:25:56	Walras' model
2022-03-17 00:25:56	District Vanity Day and day of economic district

2022-03-17 00:25:56	Insurance against an unfortunate fall and sickness Insurance against an unfortunate fall for one day
2022-03-17 00:25:56	Classification and assortment of cheeses
2022-03-11 18:04:07	Can you pray at Vodohresche?
2022-03-11 18:04:07	Can you pray at Vodohresche?
2022-03-11 18:04:07	Anomalous roads around the world Anomalous place on the highway
2022-03-11 18:04:07	What does the Bible say about the end of the world?
11.03.2022	You are here: "Disinfector" and "Medical Disinfector": what is the similarity of that vіdmіnіst?
11.03.2022	List of wild birds, the most safe for humans Attack of wild birds on humans
11.03.2022	Three mystical mysteries from the secret archives of the KGB Journal of secret archives read online
11.03.2022	Why geostationary satellites do not fall to the ground?
06.03.2022	How old are you to sell alcohol in different countries?
06.03.2022	How old are you to sell alcohol in different countries?