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The profit, gain of own sources of means, increase in all forms of borrowed funds can theoretically be sources of a gain of current assets. Both the analyzed enterprises did not use profit on this purpose. Other called sources are available and in this or that party influence a gain of current assets.

In other words, theoretically repayment of debt is provided with all current assets of the enterprise. In the same way it would be theoretically possible to assume that if at the enterprise current assets exceed the debt sum, it is ready to repayment of debts, i.e. is solvent. However, if the enterprise really allocates all current assets for repayment of debts, at the same moment its production activity since from means of production it still will have only fixed assets stops, and money for acquisition of material current assets is not present - they completely left on payment of debt.

At the concrete enterprise such scheme of the analysis of structure of property in coordination with efficiency of capital utilization has to be brought to the concrete reasons of change of specific weight of each element of property.

Its value consists not only that it increases coefficient of maneuverability of own means. Besides, he estimates, how intensively the enterprise uses borrowed funds for updating and expansion of production.

Naturally, price factors were reflected in all dynamics of property and its components. Nevertheless, as shows the II section of an asset of balance of the N 1 enterprise on 07, the greatest growth has a work in progress - by 10 times

Above we noted that the numerator of this indicator has to exceed a denominator considerably. Respectively a level of an indicator has to much above unit. This quality standard of level of an indicator of solvency at each enterprise has to be estimated quantitatively.

(2761654 - 369082 = 23925 For the same sum also the total cost of material current assets would decrease. Therefore, it is expedient to check the reasons and validity of such volume of a work in progress which is registered on balance on 0 with involvement of other services of the enterprise

manpower in a section of heads, managers and the personnel (education, competence and age of the head, presence at it of successors, frequency of movement of managers on workplaces, structure of the personnel, idle time indicators, a ratio of compensation and a value added (has to be within 70%)

Sometimes the low level of dividends on an action is connected with need to use in this period profit on production development. It can mean that during the subsequent periods dividends can be rather high.

wear accumulation. This coefficient pays off as a ratio of the added wear sum to the initial balance cost of fixed assets. It measures, in what degree replacement and updating of fixed assets are financed due to wear.

The indicator characterizing solvency level is the relation of liquid current assets to the sum of short-term debt. Liquid current assets include these II and III sections of an asset of balance of the enterprise minus expenses of future periods and other assets since means under these two articles cannot be turned into money for repayment of debts.

Indicators of a condition of monetary cash are estimated taking into account a level of development of the enterprise, its profitability and quality of need for current assets. The last is studied on the basis of indicators of speed of a turn of the remains of raw materials and finished goods in a warehouse. and also terms of calculations with suppliers.

It must be kept in mind that at minor changes of the net profit directed on payment of dividends, level of dividends on the common stock to those it will be more subject to fluctuations, than more share of preference shares as a part of all issued stocks.

At the same time the coefficient of security is, as a rule, low at the enterprises where in structure of property big specific weight is occupied by appliances, i.e. not the most mobile part of property, the doge at an identical ratio of borrowed and own funds.