The autonomy (financial independence) coefficient shows the share of the Debtor's assets that are secured by its own funds, and is defined as the ratio of its own funds to total assets. A value greater than 0.5 is considered normal.

Autonomy ratio = /[Total assets (liabilities)]

Dynamics of changes in the autonomy coefficient:


meaning

During the analyzed period, there was a decrease in the financial independence coefficient from 0.01 to -0.19, which reflects the critically unstable financial condition of the enterprise and the unfavorable structure of financial sources.

Provision ratio of own working capital (share of own working capital in current assets)

The coefficient of provision of own working capital determines the degree of provision of the organization with its own working capital, necessary for its financial stability, and is calculated as the ratio of the difference between own funds and adjusted non-current assets to the value of current assets. This indicator is one of the main coefficients used in assessing the insolvency of an enterprise. The normal value of this ratio is greater than or equal to 0.1 or 10% of equity in current assets. If K<0.1, особенно если значительно ниже, необходимо оценить, как, в какой мере, собственные оборотные средства покрывают затраты на приобретение производственных запасов и товаров.

K = Working capital ratio = ([Equity] - [Adjusted non-current assets])/[Current assets]

Dynamics of changes in the ratio of provision with own working capital:


meaning

The coefficient of provision with own working capital during the analyzed period decreased from -0.02 to -0.19, which means a deterioration in the financial condition of the enterprise and a decrease in the possibilities of pursuing an independent financial policy.

Negative values of the coefficient of provision with own working capital indicate the absolute insufficiency of the Company's own working capital throughout the entire period under review. The dynamics of this indicator confirm the earlier conclusions about the complete loss of financial stability by the Enterprise.

Share of overdue accounts payable in liabilities

The share of overdue accounts payable in liabilities characterizes the presence of overdue accounts payable and its share in the total liabilities of the organization. It is defined as a percentage as the ratio of overdue accounts payable to total liabilities. The normal value of this ratio should not be more than 20%.

Share of overdue accounts payable = F№1 line 620/line 700.

Dynamics of changes in the share of overdue accounts payable in liabilities (%):


meaning

The share of overdue accounts payable in liabilities for the analyzed period decreased slightly from 90.55% to 85.99%, which can be regarded as a positive trend in assessing the financial stability of the enterprise. However, the general dynamics of changes in this indicator indicate a high share of overdue accounts payable in the Debtor's liabilities, which as a result led to its insolvency and insolvency.

The ratio of accounts receivable to total assets

The ratio of receivables to total assets is defined as the ratio of the sum of long-term receivables, short-term receivables and potential current assets subject to return to the total assets of the organization. This is a softer indicator compared to the autonomy coefficient. In world practice, it is generally accepted that a normal coefficient value of less than 0.4, an indicator value of 0.4 or more is undesirable, and a value of 0.7 or more is considered alarming.

Receivables to total assets ratio = ([Long-term receivables] + [Short-term receivables] + [Potential current assets recoverable]) / [Total assets (liabilities)]

Dynamics of changes in the ratio of receivables to total assets:


meaning

The ratio of receivables to total assets for the analyzed period increased from 0.22 to 0.66. The main growth of the indicator occurred in the last year of the analyzed period, which is a logical consequence of the current economic situation. At the end of 2009 the indicator reached an alarming value close to 0.7.

Provision ratio of own working capital

Allows you to determine the share of own funds in the turnover of the enterprise.

At the beginning of the period - -2.5.

At the end of the period - -1.933.

The cost of buildings and equipment is more than own funds (formed from borrowed sources) There are no own working capital in circulation.

Share of overdue accounts payable in liabilities

Decreased by 40%.

This is a positive factor.

The debt was repaid through the sale of financial investments.

Receivables to total assets ratio

At the beginning of the period - 0.103 (10.3%).

At the end of the period - 0.126 (12.6%).

Shows that 12.6% of the company's assets are accounts receivable.

The dynamics are negative.

Return on assets

At the beginning of the period - 0.009 (0.9%).

At the end of the period - 0.008 (0.8%).

Profit from the property of the enterprise: 0.9% and 0.8%.

Unprofitable activity of the enterprise.

Negative dynamics, decrease in profitability by 11.6%.

Net profit margin

At the beginning of the period - 0.061 (6.1%).

At the end of the period - 0.032 (3.2%).

Profit: 3.2%.

Cost (expenses) - 97%.

The company operates on employee salaries.

Low efficiency of the enterprise.

Conclusion

When determining the solvency of an organization, the following 3 are calculated. Coefficient:

1) Current ratio.
2) Provision ratio of own working capital.
3) Coefficient of Restoration (Loss) of Solvency The structure of the enterprise’s balance sheet is recognized as unsatisfactory, and the enterprise is considered insolvent if at least one of the following conditions is met:
1) The current ratio at the end of the reporting period matters

<2 (64%) 0,64<2

There should be 2 times more liquid assets than current liabilities.

2) The coefficient of provision with own working capital at the end of the reporting period is less than 0.1.

At the end of the year - 1.9.

There are no own funds in the company’s turnover at all, because all equipment and premises were not generated from our own sources of funds.

According to calculations, both coefficients are below the established value.

An enterprise can be declared insolvent, because both conditions are met. The balance is considered unsatisfactory.

If at least one of the specified coefficients is below the established value, the solvency restoration coefficient for the upcoming period (6 months) is calculated.

Kv=(Ktl.k.+(6/T)(Ktl.k-Ktl.n))/2

Solvency recovery ratio<1 говорит о том, что предприятие в ближайшее время(6мес) не имеет реальной возможности восстановить свою платежеспособность. Предприятие может быть признано неплатежеспособным и в ближайшее время вряд ли сможет восстановить свою платежеспособность. Предприятие может быть признано не платежеспособно, и в ближайшее время предприятие не сможет восстановить свою платежеспособность.

10.8. Official old one.

1) Current ratio.

To tek.l. = 1.0055; Norm≥2

2) SOS security ratio

To provide SOS = -0.1934; Norm ≥ 0.1

Because current liquidity and security ratios SOS does not correspond to the established standard values, then we calculate the coefficient of solvency restoration:

The value of this coefficient is less than 1, which allows us to conclude that in the next 6 months the company does not have the opportunity to restore its solvency.

10.9. Two-factor model for predicting bankruptcy.

This model allows us to assess the risk of bankruptcy of a middle-class industrial enterprise.

Z= 0.3872 + 0.2614 Ktl + 1.0595 Kfn,

Where K fn is the coefficient of financial independence

Z=0.3872 + 0.2614*1.0055 + 1.0595*0.8328=1.53239

Since Z=1.53239, that is 1.3257

10.10. Official new.

According to this methodology, there is an official system of criteria for assessing the insolvency of an enterprise, consisting of the following coefficients:

1. To abbl. = 0.3446; Norm ≥ 0.2

In this case, the absolute liquidity ratio is higher than the standard. It shows that 34% of a company's short-term debt obligations can be repaid immediately. Those. the absolute solvency of the enterprise can be considered secured.

2. To current = 1.0055 Norm ≥1 - ≥ 2

The value of this ratio at the end of the reporting period reached the lower limit of the standard. This suggests that if a company uses all its current assets to pay off debts, it will be able to eliminate all short-term accounts payable.

3. An indicator of the security of the debtor's obligations with its assets.

The security of the debtor's obligations with its assets characterizes the amount of the debtor's assets per unit of debt. The value of the security of the debtor's obligations with its assets at the end of the reporting period was 5.9685, i.e. the enterprise, selling its assets at book value, could repay obligations to creditors by 596.85%.

4. Degree of solvency for current obligations.

This indicator indicates that current liabilities amount to 13.35% of revenue, i.e. With the help of these funds, the enterprise will be able to pay off its short-term debt.

5. Financial independence ratio

K nezav =0.8328

Norm ≥0.5

The independence ratio at the end of the year is
0.8328, which exceeds the standard value. Consequently, we can talk about sufficient independence of the enterprise from creditors.

6. SOS security ratio

To ensure SOS = -0.1934

Norm ≥0.1

The value of this coefficient is less than the normative one; moreover, it is negative, i.e. The enterprise is not provided with its own working capital and is formed from borrowed funds.

7. Share of overdue accounts payable in liabilities – absent.

8. The ratio of accounts receivable to total assets.

The value of this indicator indicates that the share of receivables in total assets is 5.27%.

9. Return on assets

To assess the efficiency of using all the property of an enterprise, the return on assets (invested capital) or the enterprise is calculated . It shows that 11.1% of net profit falls on each ruble of total assets.

10. Net profit rate.

The share of net profit in the total revenue of the enterprise was 10.8% at the end of the period.

Summary table for determining the probability of bankruptcy.

Methodology	Meaning	Probability of bankruptcy

1. Altman technique
2. Fox model
3. Taffler model
4. Conner and Golder technique		Very small
5. Savitskaya’s technique
6. Two-factor mathematical model
7. Method of Saifulin and Kadykov
8. The official methodology is old		In the next 6 months, the company has no opportunity to restore solvency
9. Two-factor bankruptcy forecasting model
10. The official methodology is new		solvency is considered secured

According to the calculations carried out, it is impossible to give an accurate assessment of the probability of bankruptcy, because The results obtained from using different techniques differ. Thus, Savitskaya’s technique, Saifulin and Kadykov’s technique, a two-factor model for predicting bankruptcy and the old official technique indicate that the probability of bankruptcy is very high. At the same time, all other methods indicate a stable financial position of the enterprise and a low probability of bankruptcy.

This is due to the fact that the calculations are based on different balance sheet items. But this is not always true, since a company’s lack of funds in its current account is not always a sign of bankruptcy. Perhaps the enterprise is profitable, but simply has difficulties in working capital.

11. Events

The company has a high level of accounts payable, which is 2 times higher than accounts receivable (with a standard of 0.6). In the structure of accounts payable, the largest share is occupied by debts for taxes and fees (47.28%), as well as to suppliers and contractors (35.53%). Also in the balance sheet of the enterprise there is a significant share of highly liquid, but not income-generating, funds.

Thus, the company has an unfavorable situation with accounts payable. Therefore, it is necessary to implement measures aimed at reducing the amount and improving the structure of accounts payable.

Table 11 - Measures to improve the financial condition of enterprises, thousand rubles.

Measures to improve financial condition
1. Use of funds to pay off accounts payable (≈15%)

2. Sale of finished products with an advance payment of 15%
3.Use of funds to repay long-term loans and borrowings (≈10%)

4. Installment plan for accounts payable					for the future

These measures are aimed at using excess funds to pay off accounts payable.

Installment plans for accounts payable in the future will make it possible to carry out much more actively measures to organize production, fulfill obligations on bank loans, as well as budget loans and borrowings. All this will improve the economy of organizations and create additional incentives to attract investment.

Table 11 - Liquidity indicators after implementation of measures

Index

Actual value

Absolute deviation

1. Absolute liquidity ratio

2. Critical liquidity ratio

3. Current ratio

Table 12 - Indicators of financial stability after the implementation of measures

Index	Standard	Value after implementation of measures	Absolute deviation


1. Independence coefficient
2. Debt to equity ratio

3. Long-term fundraising ratio

4. Equity capital agility ratio

5. Provision ratio of own working capital

6. Real value ratio of fixed assets

7. Coefficient of real cost of means of production

12. Conclusion

Based on the analysis of the enterprise’s reporting, calculation of liquidity and financial stability indicators, as well as determining the probability of bankruptcy of the enterprise using various methods, the following conclusions can be drawn. The company has financial independence, financial stability, well-secured solvency, and therefore has a stable position in the market, enjoys the trust of investors and counterparties, as evidenced by the large share of long-term liabilities in the structure of raised funds, high liquidity and financial stability indicators. The enterprise has a balanced structure of non-current and current assets, which indicates a rational organization of the production process. The only thing that deserves special attention is accounts receivable, which has a significant share in the assets, and its structure is not satisfactory. But, taking into account the financial stability of the enterprise, we can conclude that the situation is not critical, and, therefore, the enterprise has good long-term prospects.

Urgent). Methodology Analysis property enterprises Property enterprises analyzed in a vertical... By improving operational efficiency enterprises. 12. Analysis financial stability enterprises. An important characteristic of financial condition enterprises ...

Directions for analyzing the financial condition of an organization in relation to management goals and user needs
OJSC Stroyproekt Name of indicator Calculation formula Unit of measurement As of 01/01/11 As of 01/01/12 Autonomy coefficient Equity Long-term liabilities Short-term... Current assets rel 0.19 0.24 Share of overdue accounts payable in liabilities Overdue accounts payable Total liabilities % 0 0 Index
Specifics of assessing receivables and payables of an enterprise
Fri - current liabilities The quality of accounts payable can also be assessed by the share of settlements on bills of exchange... You can also conduct a comparative analysis of accounts receivable and accounts payable, while determining the organization's losses from accounts receivable, the organization's gain from accounts payable, the net credit position and the total gain from net credit position according to the following formulas Loss DZ DZrinf WinKZ DZrinf Net credit position DZ - KZ Total gain loss WinKZ... We will assess the management of receivables and payables according to the accounting and management accounting data of one of the industrial enterprises specializing in production... The repayment period is reduced accordingly receivables is the time during which the enterprise expects money for goods provided, work services. The share of total receivables in current assets is decreasing Despite the fact that its share... Analysis of the data in Table 3 shows that due to overdue receivables, the average real payment period accounts receivable exceed the established one by 179 days Highest
Assessing the risk of bankruptcy probability using logit models
KZP - overdue accounts payable P - total liabilities 2.4. Indicator of the ratio of receivables to total assets Sub... Classification into groups 3-5 is carried out on the basis of information about events and circumstances that increase the risk of insolvency, i.e. if there is a debt overdue for more than 6 months on monetary obligations and or payment of mandatory payments, then the enterprise. .. In each logit model, the probability of bankruptcy is calculated using the general formula of the logistic function having the form P 1 1 e -y where P is the probability of occurrence... P 1 1 e -y where P is the probability of bankruptcy in fractions of one takes values from 0 to 1 e - the base of the natural logarithm Euler's constant
Financial ratios for financial recovery and bankruptcy
Therefore, the choice of methodology and specific formula for calculating indicators is the prerogative of the arbitration manager. The degree of solvency for current obligations is a ratio... As can be seen from the above list, the level of materiality in this methodology is ten percent The share of any factor or resource is more than 10% of the total volume deserves special attention Analysis of the current... Analysis of the assets and liabilities of the organization In this area it is very important not just to determine the structure of the balance sheet but to find and... In this area it is very important not just to determine the structure of the balance sheet but to find and analyze the reasons for a significant change in items by more than 10 % reasons for the occurrence of overdue accounts payable 2. Analysis of financial results of activities Here the reasons for unprofitable activities of a significant change are identified
Assessing the financial stability of an organization based on annual financial statements
Kmanfk characterizes the share of equity capital in the sum of inventories and costs, i.e., which does not allow them to maneuver freely... FC is operating capital, i.e., the difference between own working capital and long-term receivables, together with overdue receivables. The maneuverability coefficient of total capital Mcap is defined as the ratio of working capital to... Thus, the main signs of solvency are the presence of sufficient funds in the current account and the absence of overdue accounts payable. The solvency of an enterprise is assessed using the payment ratios of the most urgent obligations of short-term liabilities of long-term ... SOS This value can be determined as the difference between real equity capital and the value of non-current assets, the result of section 1 of the balance sheet and long-term accounts receivable according to the formula SOS SK - VA DO where SK - equity capital VA - non-current assets
Assessment and analysis of receivables and payables taking into account the time factor
Other long-term liabilities Composition of allocated items as part of short-term borrowings and accounts payable in recent years... In 2009-2012, the growth of accounts payable continued and amounted to 23,632 billion rubles at the end of 2012, but the share of overdue debt in the total amount of debt decreased to 5.0 % The dynamics of accounts payable and receivable are presented... To calculate the discounted amount of accounts receivable and accounts payable, we will use the standard formula NPV NPV &Sum PVi 1 r 12 t 1 where NPV is the discounted amount
Methodological provisions for assessing the financial condition of enterprises and establishing an unsatisfactory balance sheet structure
It should be borne in mind that the presence of amounts on line 750 - reserves for doubtful debts - confirms the presence of overdue accounts payable. For a deeper analysis of the company's receivables, it is necessary to additionally request its decoding... Since cash lines 280, 290, 300 and 310 and short-term financial investments line 270 are the most easily sold assets, then an increase in their share in conditions of low inflation rates of 3 - 8% per annum and an efficiently functioning market... From this table, the calculation is based on the formula page 1, gr 4 6 T page 1, gr 4 - page 1 , gr... Table 2 Structure of the balance sheet liability Participation of the main sections in replenishing the active part of the balance sheet Nп p Name of balance sheet items
Current issues and modern experience in analyzing the financial condition of organizations - part 4
The organization's cash assets, its short-term securities and accounts receivable, do not even cover its accounts payable and overdue loans. The balance of payments balance is ensured through overdue payments. Long-term liabilities 110 110 110 0 0 5. Availability of own and long-term borrowed sources of funds... Evaluation is made on the basis of the generated analytical balance sheet and includes, in addition to those indicated by us, the calculation and analysis of the following indicators: the autonomy coefficient, the coefficient of provision with own working capital, the current liquidity ratio, the absolute liquidity ratio, the share of current assets in their total value, a structural indicator characterizing the share of current assets, inventories and expenses, accounts receivable, cash and short-term financial investments in the total balance sheet currency Share of turnover of assets in total Current assets Total assets 24 return on assets ratio is... Based on the data obtained, we will calculate a comprehensive indicator for assessing the financial condition of a corporate client using the formula F 0.075 N1 0.3 N2 0, 5 N3 0.7 N4 0.925 N5 27 Based on
Enterprise credit policy: transition to system management
Permanent liabilities P4 capital and reserves deferred income reserves for upcoming expenses and payments Article 490 ... Note that the inclusion in short-term liabilities of debt to the founders for the payment of income is due to the fact that it is usually in the nature of short-term accounts payable However, from the composition of short-term liabilities it is necessary to exclude Deferred income and... It is advisable to calculate the limit for each debtor, taking into account the history of relations with him and other available information, on a monthly basis using the following formula 4 Table 8. Algorithm for calculating indicators for assessing the financial risk of a debtor Indicators of financial condition Algorithm... Average daily payments Share of current assets in the balance sheet currency K oa vb A 1 A 2 A 3 ... Weighted average aging period of the debtor's overdue debt for the past reporting period T weighted Σ t i DZ overdue i
Analysis of financial and economic activities for administrations of constituent entities of the Russian Federation
For the period from 01/01/2012 to 01/01/2015, the share of overdue accounts payable in the company's liabilities increased from 33.04% to 36.406%, which indicates... The current liquidity ratio is determined by the formula as the ratio of the actual value of the working capital available to the enterprise in in the form of production
Errors in management analysis and recommendations for eliminating them
To avoid this, it is necessary to strengthen control over receivables, check the financial stability of companies with which contracts are concluded, collect statutory documents, powers of attorney for signing agreements, deeds and other documents, include in contracts the conditions for deferred payment and possible penalties in case of late payment, reconcile mutual settlements by signing reconciliation acts monitor the growth of debt identify overdue receivables make claims and collect the debt in court It is important to analyze such... It is important to analyze such important indicators as liquidity of property turnover of assets and liabilities financial condition ratio analysis return on capital and profitability of activities If we talk about new project... Indicator and its formula Note Ratio of borrowed and own funds in percent Borrowed funds Own funds x... Determines the share of own funds invested in the most maneuverable assets Recommended value 50-60% Equity ratio... Average repayment period short-term accounts payable in days Number of days in the period Number of turns Number of turns of short-term accounts payable
Assessment of the borrower's creditworthiness
If the borrower has overdue debt and the balance is liquid and the amount of equity capital is sufficient, then a one-time delay in payments to the bank... K 1 the higher the share of attracted short-term and long-term funds and the lower the share of equity capital, the lower the client’s creditworthiness class. However, the final conclusion is made only taking into account.. K3 involves a comparison of current assets, i.e. funds that the client has in various forms, cash receivables, net of the nearest maturity dates, the cost of inventories, inventory items and other assets with current liabilities, i.e., obligations of the nearest maturity dates, loans, debt to suppliers on bills of exchange, budget workers, etc. .. K6 0.06 and above less than 0.06 nerentab The formula for calculating the amount of points S is S 0.1 K 0.1 K2 0.4 K3 0.2 ... In this case, the basis for calculating creditworthiness ratios is the average for the year quarter half year month balances of stocks of receivables and payables funds in cash and in bank accounts amount of share capital of the authorized capital
Financial analysis of an enterprise - part 2
A crisis financial situation is the brink of bankruptcy, the presence of overdue accounts payable and receivable and the inability to repay them on time In a market economy, when... Analysis of balance sheet liquidity consists of comparing assets grouped by the degree of their liquidity with liabilities grouped by their maturity dates Calculation and analysis liquidity ratios allows us to identify the degree of security... The absolute liquidity ratio shows the share of current liabilities that can be covered immediately by assets that have absolute liquidity and... The inventory turnover ratio is determined by formula 1.15 More precisely, the inventory turnover ratio can be estimated by the ratio of the cost of sales products to average
On the analysis of the impact of an enterprise’s credit policy on the state of accounts receivable
The fourth column shows the expected effect of introducing a more preferential policy for providing trade credit by extending the loan repayment period, using discounted sales, easing credit standards and a less stringent policy for collecting overdue payments. The last column shows the forecast values of business results for the analyzed year, taking into account... N th period soms ik partial payments of buyers shares of unit N time periods specified in months I II XII k number of partial payments... By decomposing the original formula 2 into terms and substituting the corresponding numerical values into them, you can determine the balances of receivables... IFRS in which are presented organizational and methodological recommendations for the assessment and accounting of receivables and payables are IFRS IAS 39 Financial instruments recognition and measurement and IFRS... Despite the fact that they are often presented as part of an asset and liability, as well as a way to stimulate demand, elements of marketing policy have recently time to characterize them
Accounts receivable management at enterprises
Capital Long-term liabilities Liabilities ≥ 0.8 0.4-0.79 0.01-0.39 ≤ 0 Financing ratio Capital Liabilities ≥ 2 0.6-1.99 0.01-0.59 ... NSC 70, 12 - 64.12 6 million rubles i.e. the share of net working capital decreased compared to 2013. Accounts receivable turnover is calculated by... Accounts receivable turnover is calculated by the formulas given above KOdz VR DZsr POdz D KOdz Accounts receivable turnover in 2013. After paying these funds towards accounts payable 62.75 million rubles, there will still be a debt of 24 million 62.75 - 26.01 - 12.74 ... At first glance, significant amounts of debt in the balance sheet structure are a positive factor, but this is not entirely true and we must understand that overdue receivables recognized as uncollectible are a negative factor affecting the real results of financial activities, therefore
Current issues and modern experience in analyzing the financial condition of organizations - part 8
K5 0.15 and above less than 0.15 nerentab The formula for calculating the amount of points S is S 0.11 Category K1 0.05 Category K2 0.42 ... The coefficient of autonomy of financial independence shows the share of the debtor's assets that are secured by its own funds and is defined as ratio of own funds to total The share of overdue accounts payable in liabilities characterizes the presence of overdue accounts payable and its share in
Analysis of financial statements. Practical analysis based on accounting (financial) statements
It can be calculated using the formula Ki PZ NP GP T where PZ is the cost of inventories NP - work in progress... The difference between the results of section 1 of the liability and section 1 of the asset shows the actual availability of own and equivalent working capital... Analyzing the sources of formation of fixed and working capital dynamics, we can conclude that the share of own sources decreased from 92.8 to 86.4% This may indicate that for... An increase in the balance of finished products in the warehouses of the enterprise leads to a long-term freezing of working capital and a lack of cash needs in loans and the payment of interest on them, an increase in accounts payable to suppliers, to the budget, to employees of the enterprise for wages, etc. Duration of resource availability... The enterprise has overdue accounts receivable, which contributes to the emergence of a shortage of financial resources for the acquisition of inventories, payments
Financial stability of the organization and criteria for the structure of liabilities
Financial stability of the organization and criteria for the structure of liabilities GG Usachev Deputy General Director for Economics of JSC UMMC-Rudgormash Economic analysis theory and... A crisis type of financial condition means that the organization is on the verge of bankruptcy since cash is short-term financial investments, accounts receivable and other current assets are not covered even by the amount of accounts payable and other short-term liabilities. Depending on the complexity of the financial situation, a crisis situation can... The following rules are basic for organizations of any type: owners of organizations, shareholders, investors and other persons who have contributed to the authorized capital, prefer reasonable growth in the dynamics of the share of borrowed sources financing lenders suppliers of raw materials and materials banks providing short-term loans and other counterparties give preference to business entities with a high share of equity capital with greater financial autonomy The most common financial stability ratios according to... Then the calculation formula will look like this SOK SK DO - VA 9 According to T
Using economic analysis methods in diagnosing financial insolvency
1.1 times Share of overdue debt in liabilities Dk zp % 1.756 2.100 1.482 0.345 119.63 -0.618 70.56 ... K2 - ratio of accounts payable to accounts receivable K3 - ratio of current liabilities to the amount of cash and... X3 - share of accounts payable in the organization's liabilities X4 - financial independence coefficient X5 - sales profitability coefficient Criterion Z< ... Наблюдалось сокращение доли собственного капитала в общей структуре капитала с 74,2% в 2011 г до 45,1% в... Таким образом формула расчета финансовой чувствительности имеет следующий вид 18 ФЧ Кф - Кн Кн 100% где
Analysis of the status and use of borrowed (raised) capital based on accounting (financial) statements
When deciding whether to attract borrowed funds, it is necessary to evaluate the existing structure of liabilities. A high share of debt in it may make it unreasonable and dangerous to attract new borrowed funds. By attracting... Comparing the amount of accounts payable with the amount of current assets, one should determine the share of borrowed funds in current assets. Than... Quickly liquid assets include short-term receivables minus overdue debt, goods shipped and value added tax on purchased assets. Absolutely liquid assets... The final capital characterizes the share of total assets financed by creditors and is defined as the ratio of attracted capital to the sum of all assets... Kkonts priv cap characterizes the share of total assets financed by creditors and is defined as the ratio of attracted capital to the sum of all assets according to the formula Kkonts priv cap Priv Cap Cap This indicator is also called the Financial Strain Ratio as

4.3 Share of overdue accounts payable in liabilities

Share of overdue accounts payable = F№1 line 620/line 700.

Dynamics of changes in the share of overdue accounts payable in liabilities (%):


meaning

Analysis of receivables and payables of OJSC "Agrofirm Mtsenskaya"

accounts receivable accounts payable I analyzed accounts payable in two stages: analysis of its dynamics and structure and then its turnover. An analysis of the dynamics and structure of accounts payable is presented in Table 6...

Analysis of the activities of the company ZAO "ElTech SPb"

Accounts payable is the debt of a subject (enterprise, organization, individual) to other persons, which this subject is obliged to repay...

Analysis and diagnostics of financial and economic activities of a cargo port

The definition of the absolute and relative growth of the short-term liability, its share in the balance sheet and short-term liabilities are presented in Table 14. Table 14 - Analysis of accounts payable Year of the short-term payment, thousand rubles Growth Share of the short-term liability in liabilities...

Analysis and diagnostics of the financial and economic activities of the Voronezh International Airport LLC enterprise

Table 4.4 “Assessment of the structure of accounts payable in 2011” Types of accounts payable At the beginning of the year At the end of the year Change, Change, Growth rate, million rubles. % of the total, million rubles. % of the total, million rubles. (+/-) Remote...

Analysis of accounts payable and receivable of an enterprise using the example of ERAN LLC

financial accounts receivable accounts payable To determine the state of obligations at the enterprise under study, ERAN LLC, it is necessary to consider the composition and structure of accounts payable and calculate the ratio...

Analysis of the financial condition of Priority LLC (trade of pharmaceuticals)

Table 4.4 Assessment of the structure of accounts payable Types of accounts payable At the beginning of the year At the end of the year Changes, thousand rubles. (+,-) Changes, % (+,-) Growth rate (+,-) Thousand rubles. % of the total Thousand rubles % to total 1...

6.1 0.4 Income from the placement of funds of the Pension Fund (PF) 4.6 0.3 Single tax levied in connection with the application of the simplified taxation system 1.9 0.1 Federal budget funds transferred to the Pension Fund 833.2 53. ..

Use of fixed assets. State and municipal finance

0.6 Income from the placement of fund funds 0.14 Non-tax revenues 1.74 Funds from the federal budget and other budgets of the budget system 32.0 TOTAL 207.0 Expenses Financing payments of benefits to the population 120...

Use of fixed assets. State and municipal finance

0.6 0.3 Income from the placement of funds from the fund 0.14 0.2 Non-tax revenues 1.74 0.8 Funds from the federal budget and other budgets of the budget system 32.0 15.5 TOTAL 207.0 100 Expenses Financing payments of benefits to the population 120...

Use of fixed assets. State and municipal finance

determining the possibility of postponing the debt payment period, taking into account additional remuneration for the purpose of timely payment in the future, etc...

Features of the development and implementation of an anti-crisis program at an enterprise. Restructuring of receivables and payables

Accounts payable - the amount of obligations to legal entities or individuals as a result of economic relations with them (for non-payment of delivered inventory, work performed...

Improving the cash flow management mechanism (using the example of Sesame LLC)

A reduction in accounts receivable will have a beneficial effect on the profit of the enterprise, and part of the accounts payable will also be repaid. In 2011, accounts payable increased compared to 2010 from 8,150 thousand rubles. up to 10,245 thousand rubles for 11...

Theoretical and organizational foundations of accounting and control of settlements with debtors and creditors

Accounts payable are the debts of a given enterprise to other enterprises, employees and persons who are called creditors. Settlement accounts are intended to reflect settlements with creditors...

Economic analysis of the economic activity of an organization

Let's consider the composition and structure of receivables and payables Tab. 6.1 Analysis of the structure of receivables and payables Indicator Balance as of this year. Arose Repaid Balance for the year Growth rate of balance, % Amount Add...