Audit and economical analysis

Table 249

The indicators of determination of Risky Financial crisis

Observation object of Financial crisis	Indicators
	General Indicators	Component Indicators
Net cash flow of enterprise	1.Total net cash flow around enterprise 2.Net cash flow according to operation activity	1.Sufficient coefficient of net cash flow 2.Liquidity coefficient of cash flow 3.Efficiency coefficient of cash flow 4.Reinvestment coefficient of net cash flow
Market value of enterprise	Amount of net assets of the enterprise on market value	1.Market value of enterprise 2.The value of enterprise’s capitalization
Composition of enterprise capital	1.Amount of private capital 2.Amount of debt capital	1.Indepedence coefficient 2.Capitalization coefficient 3.Financial stability coefficient
Components of Financial liabilities of enterprise	1.Amount of long-term financial liabilities 2.Amount of short-term financial liabilities 3.Amount of Financial credits 4.Amount of commercial credits 5.Amount of current liabilities according to calculating	1.Long-term liabilities/Short-term liabilities 2.Attracted financial credits/Commercial credits 3.The coeffitcient of the share of overdue expenses in aggregate liabilities 4.Coeffitcient of period of credit liability
Components of enterprise assets	1.Amount of long-term liabilities 2.Amount of informal assets 3.Amount of current debitor liabilities 4.Amount of paid assets	1.Coefficient of high liquidity ratio 2.Coefficient of real money supply 3.Current liquidity coefficient 4.Critical evolution coefficient 5.Absolute liquidity coefficient 6.Share of informal assets in total assets 7.Debt liquidity/Credit liquidity 8.Periodicity of debt liquidity rotation 9.Periodicity of financial liquidity
Components of current expenses	1.Amount of total current expenses 2.Permanent current expenses	1.Degree of current expenses 2.Degree of permanent expenses 3. Operation richag coefficient
Level of concentration of Financial operations in the vulnerability zone	General danger	1.Critic danger coefficient 2.Diastrous danger coefficient

The main measures to be taken against the bankruptcy:

- creation of favorable conditions for the increase of investment attractiveness of business entities in the financial and economic activity;

- avoidance of the obligations (current and long-term) and their constant control;

- not to miss the term of the debtor and creditor's liabilities on the solvency of the undertaking;

- increasing the working capital of business entities;

- increasing the profitability of the business entity;

- reassessment, realistic assessment of assets, taking measures to form the optimal composition;

- enhancement of financial capacities;

- establishment of skilful management of the management;

- to focus on personnel issues and so on.