Audit and economical analysis

Table 130

Rotational Capital Reserves

КўрсаткичларIndicators	Detection	Measure
1. Self-employment coefficient	O'AMN / ZX	0.6-0.8
2. The own funds and the provision of long-term debt funds rate	O'MMIN / ZX	Theminimumis 1.0
3. Provision of Total funds	JMN / ZX	Over 1

The turnover ratio is the component of the ratio of current assets' turnover with their own turnover. It is also possible to evaluate the sustainability of the entity, depending on the current status of financing from sources and resources. The applicable rules are compiled on the following terms:

Table 131

Terms of reference for absolute terms of financial stability

Sources of financing by means of reserve and expenditure
O'AMN > ZX	O'AMN ZX	O'AMN ZX	O'AMN ZX
O'AMN + UMM > ZX	O'AMN + UMM > ZX	O'AMN + UMM < ZX	O'AMN + UMM < ZX
JM > ZX	JM > ZX	JM > ZX	JM < ZX
1. The absolute stable financial situation	2. Normal (moderate) stable financial situation	3. Absolute condition	4. Volatilityinthecrisis

 

Table 132

Analysis of absolute indicators of financial stability 

Indicatorname	Perdiem	At the end of the period	Change +, -	GrowthRate,%
1. Own source of funds (CPC)	7 745 7947 745 794 466466	10 124 233 07610 124 233 076	2 378 438 610	130.7
2. Long-term assets (UBA)	10 219 73110 219 731 945945	12 593 199 960	2 373 468 0152 373 468 015	123.2123.2
3. Operating cash (OMON)	-2 473 937 479	-2 468 966 884	4 970 595	99.78
4. Longterm loans (UMM)	4 675 4904,675,490 146146	12 304 013 149	7 628 523 003	2.63
5. Equity and Long-term Loans, Debt Securities (UAMN + UMM)	2 201 552 667	9 835 046 265	7 633 493 598	4.46
6. Short-Term Loans and Receivables (QMM)	14 744 21614 744 216	8 878 479	-5 865 737	60.2
7. Total Source for Funding (JM)	2 216 296 883	9 843 924 744	7 627 627 861	4.44
8. Reservesand Expenses (ZX)	2 185 621 6802 185 621 680	9 488 500 1969 488 500 196	7 302 878 516	4.34
9. Own Loans Proportion (OCAM) –ZX	-288 315 799	-11 957 467 080	11 669 151 281	41.4
10. The own funds and the provision of long-term debt funds rate (O'AMN + um) –ZX	15 930 987	3 465 498 069	3 449 567 082	231
11. Total funding (JM) -ZX	30 675 203	355 424 548	325 049 345	11.8

Conclusion: In analyzing the equity, capital adequacy and creditworthiness of the enterprise in financing financial resources, it should be noted that the indicators for the current period have changed positively as compared to the previous period. IRA and the cost of financing the two conditions fulfilled. The financial stability of the company's exclusive IFA cynical positive evaluation. 

The company's own analysis of the provision of working capital 

Circulating assets are a prerequisite for the establishment of production and continuing operations, ensuring financial sustainability, improving the financial position, competitiveness and growth.

The use of working capital means the state of financing at the expense of current activities. If funds are insufficient to finance, then the obligations are to be financed out of the proceeds of the loan. However, this will result in a major part of the effectiveness of the activity by borrowers . At the same time, it should be noted that the economy, which has been aggravated and strongly competitive, radically changed the content of the assets and activities. It is impossible to imagine the development of today's economy only at the expense of own resources. At the same time, privileged conditions in debt relations, firms and companies and business entities are increasingly in need of debt capital.It is difficult to see how much a buggy is funded only by its own funds.

The items are divided into long-term and current assets according to the order in the balance sheet . The sources of funding for assets can also be divided into their own and borrowed funds according to a single component. Own funds belonging to this undertaking, it has its own source of funds (capital reserve, the added capital, retained earnings and other capital) ratio expressed, if the loan due to the long- term and short -term liabilities (current) assets xarkterlaydi financing.

Obligations in long-term assets aimed at long-term (more than one year) obligations, as the resource-based (up to one year) and short-term liabilities as it is composed.

The circulating assets include inventories and uncompleted production and future periods.

The major part of the first group is production reserves, which are an active part of the branded material reserves.

The value of the second group of floating assets is formed on the basis of the nature of the enterprise or the industry, production and supply, operation and technology .

The focus of analysis: the funds under the organization and use; the level of circulating assets; Effective and optimal use of working capital; Determine opportunities for econometric sustainability; by focusing on concrete solutions to the growth of profits through economics.

The main purpose of the project is to identify and manage the identified deficiencies in the effective use of working capital, to identify and set up appropriate opportunities to improve the financial situation.

The issue of normalization of working capital is also emphasized in the analysis. Non-normalized and non-normalized assets are determined based on their production and technological properties.

Waste storages of production warehouses, warehouses and finished goods are included in the list of convertible turnover assets. The remaining current assets are non-adjusting, non-adjustable.

When evaluating the efficacy of non-circulating plaques, their conversion coefficients and rotation times are evaluated.

Increasing turnover and circulation cycle reflects the intensity of use of circulating assets.

The value of net assets is crucial in assessing the cash flows.

Net assets means the undertaking will be financed with long -term assets and the current value of that undertaking debt obligations in which the property value is understood.³⁵

The formula for determining the net assets value is as follows:

                        Assets - Liabilities = Net assets