Analysis of the market stability of the enterprise. Analysis of market stability Analysis of indicators of market stability of the enterprise

Assessment of the production potential of the enterprise.

The most important part of the economic assets of the enterprise are assets that characterize the production capacity of the enterprise, i.e. its production potential.

The production potential includes:

5. fixed assets;

6. production stocks;

7. work in progress;

8. stocks of finished products.

The calculation of the potential and its changes during the year is carried out in the table:

Solvency analysis consists in comparing the state of liabilities with the state of assets. This makes it possible to assess the extent to which the company is ready to pay off its debts.

The task of analyzing financial stability is to assess the size and structure of assets and liabilities.

Determination of the nature of financial stability.

A generalizing indicator of financial stability is the surplus or lack of sources of funds for the formation of stocks and costs, which is determined as the difference between the size of sources of funds and the amount of stocks and costs.

The total amount of stocks and costs is determined by the formula:

33 = line 210 + line 220.

To characterize the sources of formation of stocks and costs, several indicators are used that reflect different types of sources.

1. Availability of own circulating assets:

SOS = section 3 (capital and reserves) - section 1 (non-current assets). = Line 490 - line 190.

2. Availability of own and long-term borrowed sources of formation of reserves and costs (functioning capital):

FC = (section 3 (capital and reserves) + section 4 (long-term liabilities)) - section 1 (non-current assets) = (line 490 + line 590) -line 190.

3. The total value of the main sources of formation of stocks and costs:

OVI = (section 3 (capital and reserves) + section 4 (long-term liabilities) + line 610 (short-term loans and credits)) - section 1 = (line 490 + line 590 + line 610) -line .190

Three indicators of the availability of sources of formation of stocks and costs correspond to 3 indicator of the availability of stocks and costs by sources of formation.

1. Surplus (+) or shortage (-) of own working capital

± = SOS - 33.

2. Surplus (+) or lack (-) own and long-term borrowed sources of formation of stocks and costs

± = FC - 33.

3. Surplus (+) or shortage (-) of the total value of the main sources of formation of stocks and costs

± = OVI - 33.

These indicators are used to determine ternary indicator type of financial situation:

Depending on the value of the three-component indicator, a distinction is made between 4 types of financial situations.

1. Absolute financial stability:

2. Normal financial stability, which guarantees solvency:

3. An unstable financial condition associated with a violation of solvency, but in which it is still possible to restore equilibrium due to the fulfillment of sources of own funds, while reducing accounts receivable and accelerating inventory turnover:

4. Crisis financial condition in which the enterprise is on the verge of bankruptcy:

The classification of the type of financial condition can be performed based on the data in the table "Calculation of the three-component indicator of the type of financial situation in the enterprise":

Draw conclusions according to the table.

Calculation and analysis of financial stability ratios

Methods for calculating market stability ratios:

1. Ratio of the ratio of borrowed and own funds:

Indicates how much borrowed funds the company attracted for 1 ruble. invested in assets of own funds.

2. Coefficient of provision with own sources of financing:

Shows what part of current assets is financed from own sources.

3. Ratio of financial independence:

Shows the share of own funds in the total amount of funding sources.

Shows what part of the enterprise's activities is financed by its own funds, and which by borrowed funds.)

Draw conclusions based on the data in the table.

The value of the ratio of equity and borrowed funds is influenced by the following factors: high turnover of enterprise funds, stable demand for products sold, the presence of established supply and distribution channels, a low level of fixed costs.

This indicator must be considered in conjunction with the ratio of the provision of own funds U 2, which shows the extent to which circulating assets have their own source of coverage. In cases where U 2> 1, we can say that the organization does not depend on borrowed sources of funds in the formation of its current assets. When U 2<1, особенно если значительно меньше, необходимо оценить, в какой мере собственные оборотные средства покрывают хотя бы производственные запасы, так как они обеспечивают беспере­бойность деятельности предприятия.

Table No. 33

For the financial stability of the enterprise, the coefficient of independence must exceed 0.5, and the coefficient of dependence, on the contrary, must be less than 0.5. The coefficient of financial risk for the stability of the financial position should not exceed 2. The coefficient of maneuverability must be high in order to provide sufficient flexibility in the use of the company's own funds.

Section 9. Conclusion on the results of the analysis of economic and financial activities and the development of proposals to improve production efficiency.

The analysis of the production and financial activities of the organization should end with general conclusions and proposals. The general conclusions briefly characterize the activities of the organization to meet the planned, production and economic indicators, the financial condition of the organization. In addition, the conclusions should indicate the shortcomings in the organization of production, labor, as well as in economic and financial issues.

Generalization of the results of the analysis of economic and financial activities.

The main task of summarizing the results of the analysis of the enterprise's activities is to assess the performance of economic indicators according to the reported data, but also taking into account the unused reserves identified during the analysis.

Let's summarize the results of activities in the analytical table:

Table No. 34.

Development of proposals to improve production efficiency

The result of the analysis should be technical, organizational and economic proposals for the development and strengthening of the enterprise's potential. In the proposals, it is necessary to briefly form the main measures, the implementation of which will eliminate the shortcomings identified in the analysis, will help improve the performance of the enterprise. Each proposal must be specific, with an indication of the economic effect.

CONCLUSION

Methodological development for the implementation of the course work was prepared in accordance with the subject program "Analysis of financial and economic activities." It contains tasks, the implementation of which involves the use of genuine reporting data from industrial enterprises and construction organizations and will allow students to master the basic issues of the analysis of financial and economic activities.

Methodical development can be used for practical training, which will provide a more solid mastery of the skills of analytical work.

List of used literature:

Pyastolov S.M. M .: Masterstvo, 2001.

1. "Analysis of the economic activity of the enterprise." Textbook.

Savitskaya G.V. M .: INFRA-M, 2006.

1. "Analysis of financial and economic activities." Textbook.

Chechevitsyna L.N. Rostov n / a: "Phoenix", 2005.

Economic sciences

ASSESSMENT OF THE MARKET AND FINANCIAL STABILITY OF THE ENTERPRISE

Karaeva F.E., Doctor of Economics,

Associate Professor at the Department of Accounting, Analysis and Auditing,

FSBEI HE "Kabardino-Balkarian State Agrarian University named after V.M. Kokova ", Nalchik

Financial and market stability is assessed as the efficiency of financial and economic activities using a set of financial ratios. The stability of the financial condition is considered from the point of view of the impact on it of various factors based on the financial statements of the research subject.

Key words: financial stability, market stability, development, coefficient, balance.

ASSESSMENT OF MARKET AND FINANCIAL STABILITY OF THE ENTERPRISE

Karayeva F.E., candidate of economic sciences, associate professor of economy and finance, FSBEI HE “Kabardino-Balkarian state university after H.M. Berbekov ", dty of Nalchic

Financial and market stability as efficiency of financial and economic activity by means of a complex of financial coefficients is estimated. Stability of a financial state is considered from the point of view of impact on it of various factors on the basis of financial statements of the subject of research.

Key words: financial stability, market stability, development, coefficient, balance.

Organizations of any form of ownership are characterized by the desire to function with maximum economic return. In general, this criterion forces the introduction of more effective methods of business management. The effectiveness of management presupposes the complexity and consistency of the use of the results of financial and economic activities, which is reflected in the financial condition of the organization.

First of all, sustainability provides for the timely provision of financial resources that are necessary for an economic entity in order to function and the expediency of their placement with subsequent effective use and receipt of benefits. The ability of an organization to function mainly at its own expense (in particular, at the expense of net profit and depreciation deductions) is characterized by the highest type of financial stability and planning.

the same ability of the organization. This aspect is confirmed by the presence of a flexible structure of financial resources and the ability to attract borrowed funds if there is a need for them, that is, to be creditworthy.

It is possible to determine the sustainability of an enterprise (NKZ LLC) using a set of financial ratios calculated in dynamics for a specific date, which will allow determining its development trends. Based on the data from the balance sheet of NKZ LLC, we will consider the following coefficients:

1. The coefficient of autonomy is one of the indicators of the stability of the financial condition of the organization and its independence from borrowed sources of funds: Ka = SK / WB;

K2015autonomy = 29522/107606 = 0.274

43236 /131454 = 0,329.

2016autonomy

It is considered normal when the minimum value of the autonomy coefficient is at the level of 0.5,

which means covering obligations with own funds. Compliance with the constraint is important not only for the organization itself, but also for its creditors. The growth of the autonomy ratio indicates an increase in the financial independence of the organization, a decrease in the risk of financial difficulties in future periods. This trend, from the point of view of creditors, increases the guarantees of repayment by the organization of its obligations.

2. Ratio of the ratio of borrowed and own funds, equal to the ratio of the amount of the organization's obligations to the amount of its own funds: Kz / s = ZK / SK;

K2015 = 78084/2955222 = 2.645;

3. While maintaining the minimum financial stability of the organization, the ratio of borrowed and own funds should be limited from above by the value of the ratio of the cost of the organization's mobile funds to the cost of its immobilized funds. This indicator is called the ratio of mobile and immobilized funds and is calculated by dividing current assets by immobilized assets: K = OA / VA;

K2015 = 73500/34106 = 2.155;

K2016 = 77493/53961 = 1.436.

If there is an asset of the balance of immobilization of working capital in section II, its total decreases when calculated by its value, and the denominator of the indicator (immobilized funds) increases, since the diversion of mobile assets from circulation reduces the actual availability of the organization's own working capital.

4. A very significant characteristic of the stability of the financial condition is the coefficient of maneuverability, equal to the ratio of the organization's own circulating assets to the total amount of sources of its own funds. It shows what part of the organization's own funds is in mobile form, which allows them to be relatively freely maneuvered. High values ​​of the coefficient

The client of maneuverability characterizes positively the financial condition, however, there are no established normal values ​​of the indicator in practice: K = SK - VA / SK;

K2015 = 29522 - 34106/29522 = -0.155;

K2016 = 43236 - 53961/43236 = -0.248.

5. In accordance with the decisive role that the absolute indicators of the organization's provision with the means of sources for the formation of reserves play for the analysis of financial stability, one of the main relative indicators of the stability of the financial condition is the ratio of the provision of current assets with its own sources of formation, equal to the ratio of the value of its own working capital to the amount of the section II asset of the balance sheet of the organization (N °). Its normal limitation, obtained on the basis of statistical averaging of economic practice data, has the following form: ko> 0.1: K = CK - VA / OA;

K2015 = 29522 - 34106/73500 = -0.062;

K2016 = 43236-53961 / 77493 = -0.138.

6. An important characteristic of the structure of the organization's funds will be given by the coefficient of property for industrial purposes, equal to the ratio of the sum of the values ​​(taken from the balance sheet) of fixed assets, capital investments, intangible assets, stocks to the total balance (k "mu). According to business practice, the following limitation of the indicator is considered normal : kpim> 0.5: K = VA / WB;

K2015 = 34106/107606 = 0.316;

K2016 = 53961/131454 = 0.410.

7. Ratio of long-term borrowed funds, equal to the ratio of the value of long-term loans and borrowed funds to the sum of the sources of the organization's own funds and long-term loans and credits: K = DK / (DK + SK);

K2015 = 3700/3700 ​​+ 29522 = 0.111.

8. The ratio of short-term debt expresses the share of the organization's short-term liabilities in the total amount of liabilities: K = KZ / KZ + DZ;

K2015 = 74384/74384 +3700 = 0.952;

K2016 = 88218/88218 = 1.

9. The ratio of accounts payable and other liabilities expresses the share of accounts payable and other liabilities in the total amount of the organization's liabilities: K = KZ + PP / KZ + DZ;

K2015 = 58084/78084 = 0.744;

K2016 = 50218/88218 = 0.569.

The value of the autonomy ratio is 0.005 points less than in 2014 and is 0.055 points higher than in the previous period. Its decrease indicates a decrease in the financial independence of the organization, a decrease in the risk of financial difficulties in future periods, and vice versa.

The ratio of the provision of circulating assets with its own circulating assets has a negative value, which is an undesirable moment in the activities of the organization.

The concept of sustainability is multifactorial and multidimensional. So, depending on the factors influencing it, the stability of the enterprise is divided into internal and external, general, financial.

Internal stability is such a general financial condition of an enterprise, which ensures a consistently high result of its functioning. Achieving it requires an active response.

to change internal and external factors.

The external stability of an enterprise in the presence of internal stability is due to the stability of the external economic environment, within which its activities are carried out. It is achieved by an appropriate system of market economy management throughout the country.

The overall stability of the enterprise is achieved with such an organization of cash flow, which ensures a constant excess of the receipt of funds (income) over their expenditure (costs).

Financial stability is a reflection of the stable excess of income over expenses. It provides free maneuvering of the company's funds and contributes to the uninterrupted process of production and sales of products. Financial stability is formed in the course of all production and economic activities and can be considered the main component of the overall stability of the enterprise.

Analysis of the stability of the financial condition at a particular date allows you to answer the question of how correctly the company managed financial resources during the period preceding this date. It is important that the state of financial resources corresponds to the required

Table 1

Indicators of the market stability of the enterprise

1 Coefficient of autonomy 0.334 0.274 0.329

2 Coefficient of provision of current assets with own circulating assets -0.369 -0.062 -0.138

3 Short-term debt ratio 0.083 0.952 1.0

4 Ratio of accounts payable and other liabilities 0.064 0.744 0.569

5 Debt to equity ratio 1.855 2.645 2.040

6 The ratio of mobile and immobilized funds 1.198 2.155 1.436

7 Maneuverability coefficient -0.299 -0.155 -0.248

market and met the needs of the enterprise development. Insufficient financial stability can lead to the insolvency of the enterprise and the lack of funds for the development of production, and excessive financial stability can impede development, burdening the costs of the enterprise with excessive stocks and reserves. Thus, the essence of financial stability is the effective formation, distribution and use of financial resources. Solvency is its external manifestation.

For this purpose, the following indicators are calculated:

1. Ratio of concentration of equity capital (financial autonomy) - the proportion of equity capital in the total currency of the net balance: Ksk = SK / WB;

K2015 = 29522/107606 = 0.274;

K2016 = 43236/131454 = 0.329.

It characterizes what part of the company's assets is formed from its own sources of funds. In the conditions of our enterprise, this is 32.9%.

account of borrowed resources of a short-term nature: Ktz = KO / WB;

K2015 = 74384/107606 = 0.691;

Thus, more than 67% of the balance sheet asset is formed by short-term liabilities.

5. The ratio of sustainable financing characterizes what part of the balance sheet assets is formed at the expense of sustainable sources. If the company does not use long-term credits and loans, then its value will coincide with the value of the financial independence ratio: Kuf = SK + DO / WB;

K2015 = 33222/107606 = 0.308;

K2016 = 43236/131454 = 0.329.

In turn, to characterize the structure of long-term funding sources, the following indicators are calculated and analyzed.

6. Ratio of financial independence of capitalized sources: Knki = SK / SK + DO;

K2015 = 29522/33222 = 0.888;

K2016 = 43236/33222 = 1.301.

2. The concentration ratio of borrowed capital - the share of borrowed funds in the total balance sheet - shows what part of the company's assets is formed at the expense of borrowed funds of a long-term and short-term nature: Ккз = ЗК / ВБ;

K2015 = 78084/107606 = 0.725;

K2016 = 88218/131454 = 0.671.

3. The ratio of financial dependence is the inverse indicator of the ratio of financial independence. Shows what amount of assets falls on the ruble of own funds: Кфз = WB / SK, if its value is 1, this means that all assets of the enterprise are formed at the expense of equity capital:

K2015 = 107606/29522 = 3.645;

K2016 = 131454/43236 = 3.040.

4. Current debt ratio - shows what part of assets was formed for

7. Ratio of financial dependence of capitalization of sources: Kzki = DO / SK + DO;

K2015 = 3700/33222 = 0.1 11;

K2016 = 0/33222 = 0.

An increase in the level of this indicator, on the one hand, means an increase in dependence on external creditors, and on the other hand, on the degree of financial reliability of an enterprise and confidence in it on the part of banks and the population.

8. Ratio of debt coverage by own capital (solvency ratio) - shows the degree of coverage of borrowed funds by own funds: Kpd = SK / ZK;

K2015 = 29522/78084 = 0.378;

K2016 = 43236/88218 = 0.490.

9. Ratio of financial leverage or the ratio of financial risk - the ratio of borrowed capital to equity: Kf.l. = ZK / SK;

table 2

Indicators of the financial stability of the enterprise

No. Indicators 2014 2015 2016

1 Concentration ratio of debt capital 0.650 0.725 0.671

2 Dependency ratio 2.855 3.645 3.040

3 Current debt ratio 0.054 0.691 0.671

4 Ratio of sustainable financing 0.467 0.308 0.329

5 Financial independence ratio of capitalized sources 0.371 0.888 1.301

6 Coefficient of financial dependence of capitalization of sources 0.630 0.111

7 Debt coverage ratio by equity 0.540 0.378 0.490

8 Financial leverage ratio 1.855 2.645 2.040

K2015 = 78084/29522 = 2.645;

K2016 = 88218/43236 = 2.040.

In the sources of financing the organization's property, the share of borrowed capital is twice as high as that of its own.

The financial dependence ratio determines the amount of funds per unit of sources of own funds. It is considered positive when there is a tendency towards a decrease in the financial dependence ratio, which is observed in the conditions of our enterprise: a decrease occurred from 2015 from 3.645 to 3.040 points in 2016. Each organization should strive to increase the share of its own funds to increase their stable functioning. An increase in the total amount of funds raised additionally should be considered a positive moment.

The normative value of the coefficient of sustainable financing is 0.8-0.9 and should have a positive trend, then the financial condition of the organization is stable (the recommended value is not less than 0.75). If the result is below 0.75, which is observed in our example of 0.329, then this causes concern for the stability of the company.

The most widespread opinion is that the share of own funds in the total amount of sources

long-term funding should be large enough, while the lower limit is indicated at 0.6 (60%), our value is 1.301%. At a lower level of this indicator, the return on equity will not meet the recognized optimal values. At the same time, creditors are more willing to invest in a company with a high share of equity capital.

The financial leverage ratio is directly proportional to the financial risk of the enterprise and reflects the share of borrowed funds in the sources of financing the assets of the enterprise. The standard value for this indicator is in the range: 0.5-0.8. The value of our enterprise is 2.040, which is overestimated, but it is necessary to note a downward trend, since in 2015 it was at the level of 2.645, i.e. for 1 rub. own funds accounted for 2.6 rubles. debt capital.

Thus, the activities of LLC "NKZ" can be characterized as a normally functioning enterprise, compared with the previous periods, the indicators of financial and economic activities have slightly improved. But at the same time, you should track the volume of inventories and costs, as well as increase your own working capital, both from internal and external sources.

LITERATURE

1. Danilova N.L. The essence and problems of the analysis of financial stability of a commercial enterprise // Concept. 2014. No. 2.

2. Kovalev V.V., Volkova O.N. Analysis of the economic activity of the enterprise. M .: Prospect, 2015.-424 p.

3. Temrokova A.Kh., Karaeva F.E. Sustainable development of the agro-industrial complex as one of the directions of increasing the investment attractiveness of the region // RISK: Resources, Information, Procurement, Competition. 2013. No. 3. S. 119-123).

4. Shokumova R.E., Dymova M.A. The functioning of enterprises and organizations of the Kabardino-Balkarian Republic in market conditions // In the collection: Actual problems of the modern economy: international, national and regional aspects, a collection of scientific papers based on the results of the IX Interuniversity scientific-practical conference with international participation. 2016.S. 317-321.

The market stability of an enterprise is its ability to function and develop, to maintain a balance of its assets and liabilities in a changing internal and external environment, which guarantees its constant solvency and investment attractiveness within the acceptable level of risk.

To ensure market stability, an enterprise must have a flexible capital structure, be able to organize its movement in such a way as to ensure a constant excess of income over expenses in order to maintain solvency and create conditions for self-reproduction.

Table 13. Analysis of indicators of market stability.

Based on the data in the table, conclusions can be drawn:

The main indicators correspond to the standards, with the exception of the ratio of the supply of stocks and costs with own working capital. Positive dynamics is observed in the ratio of the provision of circulating assets with own funds, financial leverage, indicators of the coefficients of autonomy, maneuverability, provision of stocks and costs with own circulating assets move in the negative direction.

Analysis of financial results (horizontal and vertical analysis of profit)

The horizontal and vertical method of analyzing financial results is performed in the analytical table using relative indicators of dynamics, indicators of the structure and dynamics of the structure. Vertical analysis of the income statement is an analysis of the structure of the formation of financial results in comparison with the previous year. Horizontal analysis is aimed at examining the growth rates of indicators, which explains the reasons (Table 14).

More articles on economics

Drawing up a project for the exploration of a mineral deposit
The purpose of the course work on the organization of production is to develop skills in the development of technical and economic indicators, justification and selection of technical means, work methods, optimal ...

Modern electric power complex of Russia
The history of the creation of OJSC "Fortum" reflects the history of the reform of the Russian electric power industry. JSC "TGK-10" (the former name of the company) was one of the fourteen territorial generating companies ...

Socio-economic efficiency of control and supervisory activities
Within the framework of improving the efficiency of public administration and reducing excessive administrative barriers, one of the key tasks is to improve control, supervisory and licensing ...

Analysis of the market stability of the organization

The purpose of a sustainability analysis is to assess the ability of an enterprise to meet its obligations and maintain its ownership of the enterprise over the long term.

The ability of an enterprise to repay liabilities in the long term is determined by the ratio of its own and borrowed funds and their structure.

1. Analysis of absolute indicators.

When analyzing the absolute indicators of the sustainability of an enterprise, three indicators are calculated:

Surplus of own sources of formation of stocks and costs;

Surplus of own long-term sources of formation of reserves and costs;

The surplus of the total amount of sources of formation of stocks and costs.

If all indicators are positive, then the company has an absolute type of financial stability.

Table 4. Analysis of financial stability.

The company has an absolute type of financial stability in absolute terms both at the beginning of the reporting period and at the end. There is a surplus of means of forming the assets of the enterprise, but by the end of the period it decreases. There is an increase in non-current assets, inventories and costs.

2. Analysis of relative indicators.

1. Coefficient of autonomy:

An integral indicator characterizing the financial stability of an organization is the autonomy ratio.

The autonomy coefficient characterizes the dependence of the enterprise on borrowed sources, expresses what part of the own funds in the total amount of funding sources. CA> 0.5.

The spacecraft of the enterprise does not reach the standard value and decreases by the end of the period.

For a financially stable enterprise, the autonomy coefficient should ideally be greater than one. From an economic point of view, this means that if creditors demand their funds at the same time, the company, having sold the assets, will be able to pay off the obligations and retain the rights of ownership of the company.

2 Financial stability ratio:

KFU shows what part of the organization's property is formed at the expense of long-term sources of formation (permanent capital). In this case, KFU coincides with the KA.

3. Ratio of the ratio of borrowed and own funds:

KZSS expresses how much borrowed funds of the enterprise fall on 1 ruble. invested in assets of own funds. KZSS< 1.

KZSS of the enterprise is greater than the standard value and increases by the end of the period. This suggests that the company is not sufficiently provided with its own funds.

4. Coefficient of maneuverability:

CM indicates the mobility in using the company's own funds, expresses what part of the company's own funds is in mobile form. This ratio meets the conditions of financial stability, namely, KM> 0.5, at the beginning of the period. At the end of the reporting period, this ratio decreased.

5. Ratio of mobile and immobilized assets:

KMIin = KMIk =

KMI expresses how many mobile assets of an enterprise are in 1 ruble. immobilized assets. At the beginning of the reporting period, mobile assets outnumber immobilized ones by 8.24 times, at the end - by 3.15.

6. Equity ratio:

KOSS characterizes the availability of own funds necessary for the financial stability of the enterprise. With a KRR> 0.5, the company is considered financially stable, therefore, it can be concluded that the studied company does not have sufficient financial stability, and the trend has a downward trend, since by the end of the period the KRR indicator decreased.

7. Coefficient of supply of stocks and costs by own sources of formation:

KOZSIFn =

KOZSIFn =.

KOZSIF shows what part of reserves and costs is formed from its own sources. In this case, stocks and costs are fully formed at the expense of own funds, the size of which at the beginning of the reporting period exceeds the size of stocks and costs by more than 9 times, and at the end - by 1.78 times.

The company has an absolute type of financial stability in absolute terms both at the beginning of the reporting period and at the end. There is a surplus of means of forming the assets of the enterprise, but by the end of the period it decreases.

In terms of relative indicators, the enterprise does not have absolute financial stability, since the formation of its current assets is insufficiently provided with its own funds. However, the size of its own funds significantly exceeds the size of reserves, which allows us to conclude that the company's borrowed funds are spent on paying off accounts receivable at the beginning of the period and on investments in fixed assets at the end.

Analysis of the activities of the enterprise. Determination of the degree of threat of bankruptcy

Analysis of the solvency and financial stability of the organization

Analysis of the solvency and financial stability of the enterprise

Analysis of the financial condition of the organization on the example of OJSC "Spectrum"

Financial (market) stability is the independence of an enterprise from external sources of financing. The task of analyzing financial stability is to assess the size and structure of assets and liabilities. It's necessary...

Analysis of the economic activity of OJSC "Rostelecom"

Analysis of financial stability by the amount of surplus (shortage) of own working capital Indicator of own working capital (SOS) At the beginning of the reporting period At the end of the reporting period The value of the indicator Surplus ...

Diagnostics of the economic condition and development prospects of the construction organization

The financial stability of an organization is determined by the degree of provision of reserves and costs, its own and borrowed sources of their formation, the ratio of the volumes of its own and borrowed funds and is characterized by a system of indicators ...

Comprehensive analysis of the economic activities of OJSC "KAAZ"

To establish the degree of short-term and long-term solvency of the organization, the analysis of financial stability is used ...

The analysis of financial stability and solvency of OJSC “Udmurtagrokhim” is presented in table No. 3 Table No. 3 State of the sources of formation of inventories Indicator As of 01.01.05. On 01.01.06. On 01.01.07. Inventories, thousand ...

Methods for predicting the potential bankruptcy of a company on the example of OJSC "Udmurtagrokhim"

The assessment of the financial stability indicators of OJSC “Udmurtagrokhim” is presented in table No. 4. Table No. 4-Assessment of indicators of market financial stability No. Indicator As of 01.01.05. On 01.01.06. On 01.01.07 ...

Financial and economic analysis of the activities of the enterprise OJSC "Concern" Uralelektroremont "

Financial analysis at the company "Mebel"

The autonomy ratio of the organization as of December 31, 2009 was 0.53. The resulting value fits into the norm adopted for this indicator (normal value: 0.5 or more, optimal 0.6-0 ...

Economic and statistical analysis of the assets and liabilities of the balance sheet of the enterprise (based on the materials of Krasnogvardeiskiye Sady LLC)

Over the years of economic transformations in Russia, a methodology for assessing the financial performance of enterprises has been created, based on international standards for accounting and reporting ...

Economic analysis of the enterprise (on the example of CJSC "Sapiev")

Table 10 Dynamics of market stability indicators № p / p Indicator At the beginning of 2009 At the end of 2009 Standard value Absolute change 1 The coefficient of autonomy (financial independence) 0.29 0.47 0.5 0 ...

Economic analysis of the enterprise OJSC "ETANOL"

The main indicators of financial stability of JSC "ETANOL" are calculated based on the data of the Balance Sheet for 2008 (Appendix A). The results of the analysis of financial stability of OJSC "ETANOL" are presented in table 4 ...

Economic analysis of the financial and economic activities of the enterprise OJSC "Bashspirt"