The economic effect of accelerating the turnover of current assets. Calculation of the economic effect of the proposed measures. Cash turnover

In Chapter 3.1, actions were proposed to improve inventory management.

Let's calculate the economic effect of the proposed measures.

1) Let's calculate the turnover ratios in fact and with a decrease in inventory (see table. 33).

Table 33 - Comparative calculation of the stock turnover ratio of LLC Bashtekhservice, thousand rubles.

Thus, with a reduction in inventory, the duration of one inventory turnover will decrease by 4 days. (fig. 13).

Figure 13 - Change in the duration of one inventory turnover

The economic effect of changing the turnover ratio:

E = B 1/360 * Turnover duration = 60952/360 * (-4) = -677 thousand rubles.

Those. at the enterprise, due to the growth of the inventory turnover ratio, there will be a release of working capital in the amount of 677 thousand rubles.

It is necessary to develop new forms of contracts with a prepayment condition of 10%. Then accounts receivable will decrease by 10% and amount to 6512 thousand rubles.

Changes in accounts receivable turnover indicators are shown in Table 34.

Table 34 - Indicators of accounts receivable turnover

As can be seen from the data in the table, the turnover of accounts receivable increased by 0.927 times, the average turnover period decreased by 2.2 days (Fig. 14).

Figure 14 - Change in the duration of one turnover of receivables

The economic effect of accelerating turnover will be: E = B1 / 360 * Turnover duration = 60952/360 * (- 2.2) = - 372 thousand rubles.

The economic effect of a decrease in inventories and receivables will be expressed in a change in the structure of the company's balance sheet, an increase in liquidity ratios (Tables 36 and 37). Funds released from circulation can be used to pay off short-term liabilities.

Table 35 - Condensed analytical balance-net

As can be seen from these calculations, a decrease in the balance of inventories and receivables will lead to a change in the structure of the balance sheet. There was a decrease in the forecast balance working capital by 1360 thousand rubles. But working capital still occupies the largest share in the structure of assets.

The share of borrowed capital declined, while equity capital increased, which can be assessed positively.

Let's analyze the liquidity of the forecast balance (Table 36)

Table 36 - Analysis of balance sheet liquidity

According to the table, the ratio of assets to liabilities is as follows:

actually: A 1< П 1 , А 2 >P 2, A 3> P 3, A 4< П 4 ;

forecast: A 1< П 1 , А 2 >P 2, A 3> P 3, A 4< П 4 ;

Although we got the same ratio, but the payment shortage of the most liquid to cover the most urgent liabilities decreased, which should be assessed positively.

Let's calculate the liquidity ratios (Table 37).

Table 37 - Liquidity indicators

From the data in the analytical table, it can be seen that as a result of the reduction of inventories and accounts receivable, there will be an increase in liquidity indicators, which has a positive effect on the financial condition.

Figure 15 - Change in liquidity ratios

Thus, in this chapter, recommendations have been developed to improve the efficiency of using the elements of working capital. Calculations have shown that these measures are beneficial to the enterprise.

The influence of changes in the volume of sales on turnover is determined as the difference between the conditional and basic indicators of turnover, the effect of average balances of working capital as the difference between the actual and conditional turnover indicators.

The economic effect as a result of the acceleration of turnover is expressed in the relative release of funds from circulation, as well as in an increase in the amount of profit.

When the turnover of circulating assets accelerates, material resources and the sources of their education. The slowdown in turnover is characterized by the involvement of additional funds in the turnover. Distinguish between absolute and relative release of working capital. An absolute release occurs when the actual balances of working capital are less than the standard or the balances of the previous period, while the volume of sales for the period in question is reduced or exceeded.

In the case when the acceleration of turnover occurs simultaneously with an increase in the volume of production and at the same time the growth rate of the volume of production and sales outstrips the growth rate of the balances of working capital, there is a relative release of working capital.

The relative release of working capital also takes place with a reduction in the duration of one turnover in comparison with the previous period or the planned period. An increase in the duration of one turnover indicates an additional attraction of circulating assets into turnover.

The amount of funds released from circulation due to acceleration (-E) or additionally attracted funds into circulation (+ E) with a slowdown in turnover is determined by multiplying the one-day sales turnover in reporting period on the change in the duration of the turnover for the analyzed period.

where RP is the volume of product sales in the reporting period;

D is the number of days in the period;

ΔPOB - change in the duration of the turnover in days.

To determine the influence of the turnover of working capital on the change in the volume of production, the following relationship is used:

RP = COB x CO

The influence is determined by the method of chain substitutions or deviations:

Δ RP (OB) = ΔKOB x CO1,

where Δ RP (OB) is the change in the volume of production under the influence of the turnover of working capital;

ΔKOB - change in the turnover ratio;

СО1 is the average cost of working capital in the reporting period.

To analyze the assessment of the impact of the turnover of working capital on the change in profit from sales, you can use the following ratio:

ΔPr (OB) = PR0 x K (KOB) - PR0,

where ΔПр (OB) is the change in profit under the influence of turnover;

ПР0 - profit from sales for the base period;

K (KOB) - the coefficient of the relative growth of the number of circulating assets turnover.

To determine the influence of the turnover of working capital on the return on assets of an enterprise, the following relationship is used:

ΔPa (OB) = P0n x ΔKOB,

where ΔPa (OB) is the change in the profitability of the company's assets under the influence of turnover;

Р0n - profitability from sales in the base period.

Along with the definition overall indicator total turnover current assets enterprises, large practical relevance has a calculation of the weighted duration of turnover by types of current assets.

In addition to the method for determining the need for working capital by the weighted duration of the turnover, two more methods are used for the calculation: directly by the fixing coefficients and by autonomous calculations of individual elements of current assets.

According to the above methodology, the use of all circulating assets is analyzed, as well as their certain types... For this, private indicators of turnover are calculated:

1 turnover of inventories;

Turnover rates (business ratios) - a group of coefficients showing the intensity of the use of assets or liabilities. The main turnover ratios are:

Relative indicators of business activity (turnover) characterizing the efficiency of using the organization's resources, these are turnover rates. The average value of indicators is determined as the average chronological for a certain period (according to the amount of available data); in the simplest case, it can be defined as a half-sum of indicators at the beginning and end of the reporting period.

All coefficients are expressed in times, and the duration of the turnover is expressed in days. These indicators are very important for the organization. Firstly, the amount of money depends on the rate of turnover of funds. annual turnover... Secondly, the relative value of production (circulation) costs is associated with the size of the turnover, and, consequently, with the turnover: the faster the turnover, the less costs fall on each turnover. Thirdly, the acceleration of turnover at one stage or another of the circulation of funds entails an acceleration of turnover at other stages. Financial position organizations, its solvency depends on how quickly the funds invested in assets turn into real money.

Let's consider the formulas for calculating the most common turnover rates (business activity).

Asset turnover ratio

The turnover of funds invested in the property of an organization can be assessed:

• the rate of turnover - the number of revolutions made during the analyzed period by the capital of the organization or its components;
• turnover period - the average period for which they return to economic activity organizations funds invested in production and commercial operations.

The asset turnover ratio reflects the degree of turnover of all assets at the disposal of the organization at a certain date and is calculated as the ratio of the sales proceeds to the average value of the organization's assets for the period.

Asset turnover ratio = Revenue / Average amount of assets in the period

Total capital turnover period (in days) = Reporting period duration (90, 180, 270 and 360 days) / Total capital turnover ratio

Balance Formula:

Koa = p. 010 f. No. 2 / ((p. 300-244-252) ng + (p. 300-244-252) kg f. No. 1) / 2

Koa = p. 010 f. No. 2 / 0.5 x (line 300 at the beginning of the year + line 300 at the end of the year) f. # 1

where ng - data at the beginning of the reporting year; kg - data at the end of the reporting period.

Balance formula from 2011:

Koa = p. 2110 No. 2 / 0.5 x (p. 1600 at the beginning of the year + p. 1600 at the end of the year) f. # 1

Current assets turnover ratio (current assets turnover)

This coefficient characterizes the turnover rate of all mobile assets of the enterprise:

Turnover ratio of current assets = Revenue / Average annual value of current assets

The period of turnover of current assets (in days) = Duration of the reporting period / Ratio of turnover of current assets

Kooa = p. 010 f. No. 2 / (p. 290ng + p. 290 kg f. No. 1) / 2

Kooa = p. 2110 / 0.5 x (p. 1200 at the beginning of the year + p. 1200 at the end of the year)

The indicator characterizes the number of complete product circulation cycles in the period. Or how many monetary units of goods sold each monetary unit of assets brought. Or otherwise, it shows the number of turnovers of one ruble of assets for the analyzed period.

This indicator is used by investors to assess the effectiveness of capital investment.

Return on assets. Non-current assets turnover ratio

The capital productivity reflects the efficiency of using the fixed assets of the enterprise and is calculated by the formula:

Capital productivity = Revenue / Average annual cost of fixed assets

Фо = p. 010 f. No. 2 / (p. 120ng + p. 120 kg f. No. 1) / 2

Fo = p. 2110 / 0.5 x (p. 1150 at the beginning of the year + p. 1150 at the end of the year)

Equity capital turnover ratio

The ratio shows the rate of turnover of equity capital or the activity of funds that shareholders risk:

Equity turnover ratio = Revenue / Average equity

Equity capital turnover period (in days) = Reporting period duration / Equity capital turnover ratio

Kosk = p. 010 f. No. 2 / ((p. 490-244-252 + 640 + 650) ng + (p. 490-244-252 + 640 + 650) kg f. No. 1) / 2

Kosk = p. 010 f. No. 2 / (p. 490ng + p. 490 kg f. No. 1) / 2

Kosk = p. 2110 No. 2 / 0.5 x (p. 1300 at the beginning of the year + p. 1300 at the end of the year)

If this ratio is too high, then this means a significant excess of the level of sales over the invested capital, which entails an increase in credit resources and the possibility of reaching the limit when lenders are more involved in the case than owners. In this case, the ratio of liabilities to equity capital increases, the safety of creditors decreases, and the enterprise may have serious difficulties associated with a decrease in income. On the contrary, a low ratio means a part of the own funds... In this case, the coefficient indicates the need to invest own funds in another source of income that is more consistent with these conditions.

It is useful to compare the values ​​of the equity capital turnover ratio with the values ​​for the same period. functioning capital turnover ratio... Functioning capital is the value of own circulating assets, which are constantly involved in the turnover, i.e. the difference between own working capital and long-term receivables together with overdue receivables. The coefficient is calculated using the formula:

Functioning capital turnover ratio = Revenue / Average value of functioning capital for the period

By analyzing the values ​​of this coefficient, one can see a deceleration or acceleration of the turnover of capital directly involved in production activities. The obtained values ​​of this coefficient are cleared, in comparison with the indicator of the total turnover of assets, from the influence of the investments of the enterprise, which do not have a direct impact on the volume of sales, with the exception of investments in their own development.

Invested capital turnover ratio

The coefficient shows the rate of turnover of long-term and short-term investments of the enterprise, including investments in its own development. The numerator is the net sales proceeds, the denominator is the average value of the invested capital for the period.

Invested capital turnover ratio = Revenue / (Average equity + Average long-term liabilities)

Invested capital turnover period (in days) = Reporting period duration / Invested capital turnover ratio

Kik = p. 010 f. No. 2 / ((p. 490ng + p. 490 kg) / 2 + (p. 590ng + p. 590 kg) / 2) f. No. 1

Kick = page 2110 No. 2 / (0.5 x (page 1300ng + page 1300kg) + 0.5 x (page 1400ng + page 1400kg))

The turnover of invested capital significantly depends on investment business processes in terms of making real and financial investments, as well as on the efficiency of operating activities in terms of using available resources. With an increase in investment activity and an intensive increase in property, turnover decreases, since newly acquired assets cannot immediately provide an adequate return in the form of revenue growth.

When analyzing these coefficients in dynamics, you can see how much faster or slower the capital, withdrawn from production activity, turns around in comparison with the capital involved in production. In a more detailed analysis, it is necessary to take into account the structure of the invested capital.

Equity capital turnover ratio

Debt capital turnover ratio = Sales proceeds / Average borrowed capital

The period of turnover of debt capital (in days) = Length of the reporting period / Ratio of turnover of debt capital

KZ = p. 010 f. No. 2 / ((p. 590ng + p. 590 kg) / 2 + (p. 690ng + p. 690 kg) / 2) f. No. 1

KZ = p. 2110 No. 2 / (0.5 x (p. 1500ng + p. 1500kg) + 0.5 x (p. 1400ng + p. 1400kg))

Accounts receivable turnover ratio

The coefficient shows the rate of turnover of accounts receivable, measures the rate of repayment of the organization's accounts receivable, how quickly the company receives payment for the goods (work, services) sold from its customers:

Accounts receivable turnover ratio = Revenue / Average annual accounts receivable

Koz = p. 010 f. No. 2 / ((p. 240-244) ng + (p. 240-244) kg f. No. 1) / 2

Koz = line 2110 / 0.5 x (line 1230 at the beginning of the year + line 1230 at the end of the year)

Accounts receivable turnover period ( accounts receivable turnover in days) characterizes the average maturity of accounts receivable and is calculated as:

Accounts receivable turnover period = Reporting period duration / Kodz

When analyzing business activity, special attention should be paid to the turnover of receivables and payables, tk. these values ​​are largely interrelated.

A decline in turnover can mean problems with paying bills or more. effective organization relationships with suppliers, providing a more profitable, deferred payment schedule and using accounts payable as a source of cheap financial resources.

Accounts payable turnover ratio

This is an indicator of the speed at which the enterprise is paying off its debts to suppliers and contractors. The accounts payable turnover ratio shows how many times (usually per year) the company pays the average amount of its accounts payable, in other words, the coefficient shows the expansion or decrease of the commercial loan provided to the company:

Accounts payable turnover ratio = Revenue / Average annual value of accounts payable

Cocks = p. 010 f. No. 2 / (p. 620ng + p. 620 kg f. No. 1) / 2

Cocks = p. 2110 / 0.5 x (p. 1520 at the beginning of the year + p. 1520 at the end of the year)

Accounts payable turnover period = Reporting period duration / Kokz

Accounts payable turnover period ( accounts payable turnover in days). This indicator reflects the average maturity of the company's debts (excluding liabilities to banks and other loans).

The turnover ratio of inventories (stocks and costs)

The indicator reflects the turnover of the company's inventory for the analyzed period:

Inventory and Cost Turnover Ratio = Cost / Average Annual Inventory Value

Komz = p. 020 f. No. 2 / ((p. 210 + 220) ng + (p. 210 + 220) kg f. No. 1) / 2

Komz = p. 2120 / 0.5 x ((p. 1210 + p. 1220) ng + (p. 1210 + p. 1220) kg)

Cash turnover

The indicator indicates the nature of use Money at the enterprise:

Cash turnover ratio = Revenue / Average cash

Code = p. 010 f. No. 2 / (p. 260ng + p. 260 kg f. No. 1) / 2

Codec = p. 2110 / 0.5 x (p. 1250 at the beginning of the year + p. 1250 at the end of the year)

Indicators of cash turnover characterize the rate of transformation of assets into cash, as well as the rate of repayment of liabilities, indicators reflect the degree of business activity and operational efficiency of the organization.

Economic effect as a result of accelerated turnover

The economic effect as a result of the acceleration of turnover is expressed in the relative release of funds from circulation, as well as in an increase in the amount of profit. The amount of funds released from circulation due to acceleration (-E) or additionally attracted funds into circulation (+ E) with a slowdown in turnover is determined by multiplying the one-day sales turnover by the change in the duration of the turnover:

E = (Actual revenue / Days in the period) * ΔPob

ΔPob = Sub 1 - Sub 0

Pob = (Ost * D) / Revenue from product sales

Where,
D - the number of calendar days in the analyzed period (year - 360 days, quarter - 90, month - 30 days);
Ost - the average annual working capital;
Sub 1 - the duration of one turnover in the reporting period;
Ob 0 - the duration of one turnover in the previous period.

The economic effect of accelerating the turnover of inventories is expressed in the release of working capital, reducing the company's need for them in connection with the improvement of their use. Distinguish between absolute and relative release of working capital.

The absolute release reflects a direct decrease in the need for working capital. The magnitude of the absolute release is defined as the difference in the values ​​of the circulating assets invested in inventories in the analyzed periods.

Let's look at an example. In 2016, the turnover amounted to 2,500,000 rubles, while the average annual cost of inventories was 500,000 rubles. The turnover was 5 revolutions. In 2017, there was an acceleration in turnover, the turnover was also 2,500,000 rubles, but the average annual cost of inventories was 300,000 rubles. The turnover was equal to 8.33 turnover, and the absolute release of working capital is defined as 500,000 rubles - 300,000 rubles = 200,000 rubles.

The relative release reflects the difference in working capital that would be needed in the current period with the turnover of the previous period. When do we need to define relative release? In the previous example, the turnover for the year has not changed, but it is often possible to observe a situation when, with an acceleration of turnover, the cost of inventory remains the same, but the turnover increases. That is, to increase sales, the company did not need additional attraction of working capital.

Let's look at an example. In 2016, the turnover amounted to 2,500,000 rubles, while the average annual cost of inventories was 500,000 rubles. The turnover was 5 revolutions. In 2017, there was an acceleration in turnover, the average annual cost of inventories was 500,000 rubles, and the turnover was 4,000,000 rubles. There was no absolute release of working capital: they were all invested in inventories, but the company benefited from the fact that it did not need to raise additional funds to increase sales. Let's define this benefit. The logic is as follows.

We need to determine the value of the average annual cost of inventory, which would be if the turnover remained the same as in 2016. The difference between this value and the actual value in 2017 will be the economic benefit from the acceleration of turnover in this case.

The turnover in 2016 was 5 revolutions. Let me remind you that turnover in turnover is defined as the ratio of turnover to the average annual cost of inventory. In our case, this is 2,500,000 rubles / 500,000 rubles - 5 revolutions. If in 2017 the turnover did not change, then the average annual cost of inventories would be 4,000,000 rubles / 5 revolutions = 800,000 rubles. That is, we would need to attract an additional 300,000 rubles: 800,000 rubles - 500,000 rubles. The company did not need to raise these funds due to the fact that it took measures to accelerate turnover.

If you calculate the turnover in days, then the effect of its acceleration is determined by the formula:

Economic effect = (turnover in the previous period - turnover in the current period) * turnover per year / 365 days

In the period under review, the economic effect is equal to:

Turnover in 2016 = 500,000 rubles * 365 days / 2,500,000 rubles = 73 days

Turnover in 2017 = 500,000 rubles * 365 days / 4,000,000 rubles = 45.625 days

Economic effect = (73 days - 45.625 days) * 4,000,000 rubles / 365 days = 300,000 rubles.

According to my observations, almost every company has large reserves for accelerating turnover. More and more often I am asked how to achieve the turnover, which the head / owner of the company sets as the target. The site has several articles on this topic. For example, "How to identify reserves for increasing turnover" "6 important steps to increase the turnover of goods."

E = Revenue from sales of products / Days of turnover * Reduction in the duration of the turnover.

The financial balance of the enterprise. The sources of long-term assets (fixed capital) of the enterprise are equity and borrowed funds.

Equilibrium in the balance of payments is ensured by overdue payments for wages, bank loans, suppliers, the budget, etc.

There are 4 types of financial stability of an enterprise:

absolute stability:

Stocks< Собственный оборотный капитал, К ос1 = Собственный оборотный капитал /Запасы и затраты > 1

normal financial stability - at which stocks are more than own working capital, but less than the planned sources of their coverage.

K os2 = Ipl / Inventories and costs> 1

instability: the balance of payments is violated, but it remains possible to restore the balance of means of payment and payment obligations by attracting temporarily free sources of funds into the enterprise's turnover (outstanding arrears to staff for wages, budget, etc.). Z = Ipl + Ivr

K os3 = (Own working capital + Credit for inventory holdings + Free sources of funds) / Inventories and costs< 1, К ос3 = Ипл/Затраты и запасы>1

financial crisis(the company is on the verge of bankruptcy) : Z> Ipl + Ivr

K os4 = Ipl / Inventories and costs< 1

Financial stability can be restored by:

Acceleration of capital turnover in current assets, as a result of which there will be a relative reduction of 1 ruble. turnover;

Reasonable reduction of stocks and costs (up to the standard);

Replenishment of own working capital from internal and external sources.

Financial leverage effect. One of the indicators used to assess the efficiency of the use of borrowed capital is the EFC. EGF indicator:, ,

Where BEP is the economic profitability of the total capital before taxes and interest on the loan; ROA is the economic return on total capital after taxes; ЗК - the average amount of borrowed capital; SK is the average amount of equity capital; Кн - the ratio of taxes and profit to the amount of profit after interest; - the nominal price of borrowed resources (the ratio of accrued interest to the average amount borrowed money); - the adjusted price of borrowed resources.

EGF shows the amount of equity capital increases by% by attracting borrowed funds into the company's turnover. A positive EFR occurs when the return on total capital is higher than the weighted average price of borrowed resources, that is, when BEP>. If BER< , создается отрицательный ЭФР (эффект дубинки), в результате чего происходит проедание собственного капитала, может стать причиной банкротства предприятия.

Thus, by attracting borrowed resources, the company can increase its own capital. In this case, it is necessary to take into account the degree financial risk, for the assessment of which the level is calculated financial leverage... The level of financial leverage is measured by the ratio of the growth rate of net profit to the growth rate of profit before interest on debt service. Shows how many times the growth rate of net profit exceeds the growth rate of profit earned for itself and for creditors. This excess is provided through the use of borrowed funds. The growth of leverage is accompanied by an increase in the degree of financial risk associated with a possible lack of funds to pay interest on loans and borrowings.

Debt level analysis. Having considered the main provisions of the financial stability of the enterprise, we come to the conclusion that the financial balance is significantly affected by debt level. The balance sheet uses two forms of expression of the level of debt. The first form is comparing the total debt of the firm and its total capital. You can calculate the ratio of total debt to total equity. The second form is comparison of total debts and equity.

The two forms are largely identical, but due to their simplicity, the first should be preferred.

If we take the following indicator as the level of financing stability:

then the debt indicators will look like this Invested capital coverage ratio = Capital of the source of funding / Invested capital.

Sources of finance include own sources of finance (including depreciation and reserves) and the aggregate of borrowed funds, excluding current bank loans (including also debts to firms and associates).

Invested capital includes gross capital investment and working capital requirements.

The coverage indicator of the invested capital should be close to 100%. The indicator below 100% reflects the situation when the needs for capital investments and working capital are covered by short-term loans. Since such loans can be canceled or reduced, it is necessary to ensure that this source of funding is not often used to cover ongoing needs.

Analysis of cash flows in production activities. Recently, many authors have called for a departure from accounting concepts based on profit and loss (gross income, net income), when forecasting the difficulties of the enterprise for the short term, and give preference to the use of cash flows from production activities.

The cash flow can be represented as a diagram:

Asset Passive

Debtor current accounts +

Cash

Cash (net)

Structuring cash flows carried out by three functions: investment, financing and production. Investment function combines all investment operations, including financial (excluding founding expenses, which are not of great value), minus the corresponding deductions for the maintenance of investments. Funding function includes the attraction of external resources, such as debt capital, as well as profit and loss. It eliminates financial costs and financial investments and current interest on financial debt. The purpose of the financing function is to identify the pre-investment balance of external resources. Production function includes all transactions that are not included in the investment and financing functions.

On cash flows are influenced by circulating assets in production, which are expressed by circulating assets. Working capital includes the funds required by the enterprise to create inventories in warehouses and in production, for settlements with suppliers, the budget, for the payment of wages and other operations.

According to the sources of formation, working capital is divided into own and borrowed.

Own working capital is funds that are constantly at the disposal of the enterprise and formed from its own resources (profit, etc.). In the process of movement, own circulating assets can be replaced by funds that are part of their own, advanced for wages, but temporarily free (due to the one-time payments for wages). These funds are called equated to their own, or stable liabilities. Borrowed working capital - bank loans, accounts payable (commercial credit) and other liabilities.

Effective work enterprises are about achieving maximum results at the lowest cost. Cost minimization is achieved primarily by optimizing the structure of sources for the formation of the company's working capital, i.e. a reasonable combination of own and credit resources. The circulating assets of the enterprise are constantly in motion, making a circuit.

Turnover is the ability of an organization to make the most efficient use of its funds.

Analysis of the provision of own circulating and equivalent funds. This analysis is carried out for an objective assessment of the financial condition. The degree of provision with own circulating and equivalent funds is established by comparing the amount of these funds with the established standard. According to the balance sheet for the main activity of the contractor, we will determine the deviation of the actual amount of our own circulating and equivalent funds from the standard.

A) Fundamentals of the UML. CASE-means “RATIONAL ROSE”. Basic concepts and purpose. B) Pilgrim system. The main functions and capabilities of this system.

Object Oriented CASE Tools (Rational Rose)

Rational Rose- CASE-tool from Rational Software Corporation (USA) - designed to automate the stages of analysis and design software, as well as for the generation of codes in various languages ​​and the release of project documentation. Rational Rose uses a synthesis methodology of object-oriented analysis and design, based on the approaches of three leading experts in the field: Booch, Rambeau and Jacobson. The universal notation for object modeling (UML - Unified Modeling Language), developed by them, claims to be a standard in the field of object-oriented analysis and design. The specific variant of Rational Rose is determined by the language in which the program codes are generated (C ++, Smalltalk, PowerBuilder, Ada, SQLWindows, and ObjectPro). The main version - Rational Rose / C ++ - allows you to develop project documentation in the form of diagrams and specifications, as well as generate C ++ program codes. In addition, Rational Rose includes software reengineering tools to enable the reuse of software components in new projects.

Structure and function

At the heart of the work of Rational Rose is the construction of various kinds of diagrams and specifications that define the logical and physical structure of the model, its static and dynamic aspects. These include diagrams of classes, states, scripts, modules, processes.

There are 6 main structural components in Rational Rose: a repository, a graphical user interface, a project browser (browser), a project control tool, a statistics collection tool, and a document generator. A code generator (individual for each language) and an analyzer for C ++ are added to them, which provides reengineering - restoration of the project model from the source code of the programs.

The repository is an object oriented database. Viewers provide "navigation" through the project, including moving through the hierarchies of classes and subsystems, switching from one type of diagram to another, etc. Means of automatic generation of program codes in C ++ using the information contained in the logical and physical models of the project, form header files and files of descriptions of classes and objects. The skeleton of the program created in this way can be refined by direct programming in the C ++ language. The C ++ code analyzer is implemented as a separate program module. Its purpose is to create project modules in Rational Rose form based on information contained in user-defined C ++ sources. During operation, the analyzer monitors the correctness of the source texts and diagnoses errors. The model obtained as a result of his work can be used in whole or in fragments in various projects. The analyzer has a wide range of input and output settings. For example, you can define the types of source files, the underlying compiler, specify what information should be included in the generated model, and what elements of the output model should be displayed. Thus, Rational Rose / C ++ provides the ability to reuse software components.

As a result of project development using the Rational Rose CASE tool, the following documents are generated: class diagrams; state diagrams; scenario diagrams; module diagrams; process diagrams; specifications of classes, objects, attributes and operations; preparation of program texts; model of the developed software system; activity diagrams; collaboration diagrams

Operating environment... Rational Rose operates on various platforms: IBM PC (in Windows environment), Sun SPARC stations (UNIX, Solaris, SunOS), Hewlett-Packard (HP UX), IBM RS / 6000 (AIX).

State diagrams... Each object of the system, which has a certain behavior, can be in certain states, pass from state to state, performing certain actions in the process of implementing the scenario of the object's behavior. The behavior of most objects of real systems can be represented from the point of view of the theory of finite automata, that is, the behavior of an object is reflected in its states, and this type of diagram allows you to reflect this graphically. For this, two types of diagrams are used: Statechart diagram and Activity diagram. Statechart is designed to display the states of system objects that have a complex behavior model. This is one of two State Machine diagrams that can be accessed from a single menu item.

Activity diagrams. it further development state diagrams. In fact, this type of diagrams can also be used to reflect the states of a modeled object, however, the main purpose of an Activity diagram is to reflect the business processes of an object. This type of diagram allows you to show not only the sequence of processes, but also branching and even synchronization of processes.

This type of diagrams allows you to design algorithms for the behavior of objects of any complexity, and can also be used to draw up block diagrams.

Collaboration diagrams.

This type of diagram allows you to describe the interactions of objects, abstracting from the sequence of transmission of messages. All received and transmitted messages of a particular object and the types of these messages are reflected in this type of diagrams in a compact form.

Because Sequence and Collaboration diagrams are different views of the same process, Rational Rose allows you to create Collaboration diagrams from Sequence diagrams and vice versa, and also automatically synchronizes these diagrams.

Class diagrams.

This type of diagram allows you to create a logical view of the system, on the basis of which the source code of the described classes is generated.

Diagram icons allow you to display a complex hierarchy of systems, class relationships (Classes) and interfaces (Interfaces). This type of diagram is opposite in content to the collaboration diagram, which displays system objects. Rational Rose allows you to create classes using this type of diagram in a variety of notations. In the notation proposed by G. Booch, which is called Booch, classes are depicted as something fuzzy, like a cloud. Thus, G. Booch is trying to show that a class is just a template, according to which a specific object will be created in the future.

And of course, Rational Rose allows you to create class diagrams in unified notation.