Audit and economical analysis


The analysis of the flow of money really the right way



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complex. financial analaysis 2020-21.

The analysis of the flow of money really the right way



Indicators

Current Period

This is the period of the previous year

1.

Cash flow from operating activities

OF0

OF1

1.1.

Income:

OFk

OFk

 

Cash proceeds from sale of products (goods, works and services)

 

 

 

Other earnings

 

 

 

Total Income

 

 

1.2.

Output :

OFFch

OFFch

 

Material , goods, works and services for the money paid to suppliers of goods

 

 

 

On behalf of the staff and they t as opposed to monetary settings

 

 

 

Other costs

 

 

 

Total costs

 

 

 

activity peratsion net profit , ch issued

OFs k / ch

OFs k / ch

2.

Cash flow from investing activities

IF 0

IF 1

2.1.

Income

IF k

IF k

 

Sale of fixed assets

 

 

 

Sale of non-material assets

 

 

 

Long q and short-term investments field of medicine

 

 

 

Other revenues

 

 

 

Total Income

 

 

2.2.

Exit

IF ch

IF ch

 

Purchase of fixed assets

 

 

 

Intangible assets acquisition

 

 

 

Long q and short-term investments field of medicine

 

 

 

Other costs

 

 

 

Net income from investment activities, costs

IFs k / ch

IFs k / ch

3.

Cash flows from financing activities

MF 0

MF 1

3.1.

Income :

MF k

MF k

 

The resulting interest

 

 

 

Received dives

 

 

 

Cash inflows from issuance of shares or other equity-linked institutions

 

 

 

Cash receipts on long and short-term loans and borrowings

 

 

 

Monetary earnings on long-term lease (finance lease)

 

 

 

Other revenues

 

 

 

Total Income

 

 

3.2.

Exit

MF ch

MF ch

 

Interest paid

 

 

 

Paid tournaments

 

 

 

Private shares were bought with money

 

 

 

Remittances on long and short-term loans and borrowings

 

 

 

Remittances on long-term leases (finance leases)

 

 

 

Other costs

 

 

 

Net income from financial activities

MFs k / ch

MFs k / ch

4

Total change in cash flow during the period analyzed

DPO

DPO

The results of curves of cash flow are reflected in the table below.



Table 219

Slow flow analysis of cash flow

Indicators

Summa, thousand UZS

Remaining cash flow

171.9

Net profit

974.0

Estimated depreciation

897

The result of deduction of the main assets

-

Income from other ventures

-

Changes in production reserves

228

Changes in the volume of incomplete production

-

Future expenditure changes

7075

Changes in the finished product volume

-

Changes in accounts receivable

1063

Change of creditor liability

1077

Changes in short-term investments

-

Future income change

-

Total cash flow for the current period

 

Investment activity

 

Income

889.0

Exit

2256.0

Total cash flow for investment activity

-1367

Financial activities

 

Income:

570.0

Output:

559.0

Total cash flow from financial activities

-11.0

Cash flow to the end of the period

 


Summary: Cash flows at the beginning of the period amounted to KGS 171.9 million. Net profit for the current period was 974.0 mill. Revenues from participation in other enterprises (0.0 million UZS), changes in production reserves (228 million UZS), changes in the number of unfinished production (0.0 million UZS), calculated amortization (897 million UZS) Changes in creditor liabilities (UZS 1077 million), change in short-term investments (0.0 million UZS), changes in future expenditures (7075 million UZS), changes in finished products (0.0 million UZS), accounts receivable liabilities (1063 million UZS) ), the reversal of future revenues (0.0 million UZS), investment income ( 889.0 million UZS), investment expenditures (2256.0 million UZS), i (1367 million UZS), financial activity ( 570.0 million UZS), financial activities ( 559.0 million UZS) and net cash flow (11.0 million UZS). The balance of funds at the end of the period amounted to 468 million UZS.

  Table 220



Calculation of cash flow on structure of accounting balance

Balance Structure

The symbol

Account books

Assets

 

 

Long-term assets

UMA

+

Current assets

JA

+

Brand Material Reserves

INVENTORY

+

Debtors' commitments

DM

+

Funds

PM

+

Passives

=

=

Own source of funds

IPM

+

Long-term loans

UMKQ

+

Short-Term Loans

QMK

+

Creditor commitments

KM

+

 

SA = UMA + INVENTORY + DM + PM

SP = OMM + UMKQ + QMKQ + BMKQ

 

PM = SP - SA = UMM + UMKQ + QMKQ + KMKQ - UMA + INVENTORY + DM + PM



 

Factor Analysis of Cash Flow Management. Determine the potential for cash flow movements

 

Money q Iminov coefficient factor analysis method is used. This method requires the following system of indicators to be set for targeted cash flow management:



  • net cash flow adequacy ;

  • profitability of spent money;

  • profitability of received funds;

  • profitability of average cash.

Net cash flow sufficiency coefficient is determined by the following formula.

K pm = PMk / PMch * 100%  

Where :

PMK is a cash inflow



PMch - cash outflow

The profitability coefficient of the spent money is supposed to be based on the following formula:

Rpm ch = F / PMch * 100%  

Where :

F   - financial performance of the enterprise ;

The profitability of the money k oeffitsient determined on the basis of the following formula.

Rpm = F / P Mk * 100%

The average profitability ratio is determined by the following formula:

Rpm = F / PMq * 100%

Where:

Remaining balance of PMQ money.

Cash flow adequacy and profitability indicators are also studied in terms of cash flow patterns, ie operational, investment and financial activities, and cash flow from all economic activities. This is also an important issue in factor analysis and management of each line of cash flow formation. As a unit of influence on the financial performance of financial institutions, changes in financial result, net cash flow, changes in cash inflows and outflows are included.


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