|
Form and line of financial statements
|
Economic Potential Status *
|
Economic Potential Provision
|
Effectivenessof economic potential
|
The economic potential
|
Long-term assets
|
1sh-130
|
130
|
130/ Xs
|
Q, ST / 130
|
YaF,SF/130
|
Residual value of property, plant and equipment
|
1sh-012
|
012
|
012/Xs
|
Q,ST/ 012
|
YaF,SF/012
|
Intangible assets’ residual value
|
1sh-022
|
022
|
022/ Xs
|
Q, ST / 022
|
YaF,SF/022
|
Long-terminvestments
|
1sh-030
|
030
|
030/ Xs
|
Q, ST / 030
|
YaF,SF/030
|
Attached tools
|
1sh-0 90
|
0 90
|
090/ Xs
|
Q,ST / 0 90
|
YaF,SF/090
|
Capital investments
|
1sh- 100
|
100
|
100/ Xs
|
Q, ST / 100
|
YaF,SF/100
|
Long-term loan debit
|
1sh- 110
|
110
|
110/ Xs
|
Q, ST / 110
|
YaF,SF/110
|
Long term overdue expenses
|
1sh- 120
|
120
|
120/ Xs
|
Q, ST / 120
|
YaF,SF/120
|
2. Current assets
|
1sh-390
|
390
|
390/ Xs
|
Q, ST / 390
|
YaF,SF/390
|
Brand Material Resources
|
1sh-140
|
140
|
140/Xs
|
Q, ST / 140
|
YaF,SF/140
|
Future expense
|
1sh- 190
|
190
|
190/ Xs
|
Q,ST/190
|
YaF,SF/190
|
Delayed expenses
|
1sh- 200
|
200
|
200/Xs
|
Q,ST/200
|
YaF,SF/200
|
Total debtors
|
1sh-210
|
210
|
210/ Xs
|
Q ,ST / 210
|
YaF,SF/210
|
Funds
|
1sh-320
|
320
|
320/ Xs
|
Q, ST / 320
|
YaF,SF/320
|
Short-term investment
|
1sh- 370
|
370
|
370/ Xs
|
Q, ST / 370
|
YaF,SF/370
|
Other Current assets
|
1sh- 380
|
380
|
380/Xs
|
Q, ST / 380
|
YaF,SF/380
|
Economic Potential ()
|
1sh-400
|
400
|
400/ Xs
|
Q ,ST/ 400
|
YaF,SF/400
|
Number of Employees (X)
|
1-T
|
1-T
|
x
|
x
|
x
|
Size of production( Q )
|
1-P
|
1-P
|
x
|
x
|
x
|
Net sales of products ( C T)
|
2sh-010
|
010
|
x
|
x
|
x
|
Sales Profit (YaP)
|
2sh-050
|
050
|
x
|
x
|
x
|
Net Profit (SF)
|
2sh-200
|
200
|
x
|
x
|
x
|
* The sum of the corresponding line of the economic potential in the balance sheet .
Table 115
Analysis of the condition, composition, effectiveness of the enterprise's economic potential
Indicators
|
Form and line of financial statements
|
The state of economic capacity
|
Economic Potential Provision
|
Effectiveness of Economic Potential
|
The Economic Potential
|
1. Long-term assets
|
|
12 593 199 960
|
796768.3
|
0.411
|
0.077
|
Residual value of property, plant and equipment
|
1sh-012
|
10 452 934 960
|
163327.1
|
0.495
|
0.093
|
Intangible assets’ residual value
|
1sh-022
|
345 379
|
5,396
|
15000.3
|
2820.2
|
Long-term investments
|
1sh-030
|
-
|
-
|
-
|
-
|
Attached tools
|
1sh-0 90
|
-
|
-
|
-
|
974 038 284
|
Capital investments
|
1sh- 100
|
1 572 602 311
|
24571.9
|
3.294
|
0.6193
|
Long-term loandebit s
|
1sh- 110
|
-
|
-
|
-
|
-
|
Other long-term assets
|
1sh- 120
|
567 317 310
|
8864.3
|
9.132
|
1.716
|
2. Current assets
|
|
11 683 693 105
|
182557.7
|
0.443
|
0.0833
|
Brand Material Resources
|
1sh-140
|
1 047 437 972
|
16362.2
|
4.946
|
0.9299
|
Future expense
|
1sh- 190
|
8 441 062 224
|
131891.5
|
0.613
|
0.1153
|
Delayed expenses
|
1sh- 200
|
-
|
-
|
-
|
-
|
Total debtors
|
1sh-210
|
1 566 042 404
|
24469.4
|
3.308
|
0.6219
|
Funds
|
1sh-320
|
468 669 767
|
7322.9
|
11.054
|
2.078
|
Short –term investment
|
1sh- 370
|
-
|
-
|
-
|
-
|
Other Current assets
|
1sh- 380
|
160 480 738
|
2507.5
|
32.283
|
6.069
|
Economic Potential (Total Assets)
|
1sh-400
|
24 276 893 065
|
379326.4
|
0.213
|
0.040
|
Number of Employees (X)
|
1-T
|
64000
|
x
|
x
|
x
|
Size of production (Q )
|
1-P
|
5 180 801 340
|
x
|
x
|
x
|
Net sales of products ( C T)
|
2sh -010
|
5 180 801 340
|
x
|
x
|
x
|
Sales Profit (YaP)
|
2sh-050
|
1 989 514 178
|
x
|
x
|
x
|
Net Profit (SF)
|
2sh-200
|
974 038 284
|
x
|
x
|
x
|
Conclusion: we take k equal to the potential economic enterprise assets (usually added to the value of its employees), efficiency and resultivness levels of different types of assets. Asset provision is based on periodic and dynamic estimation of their variability when compared with earnings per share, rather than profitability.
Indicators_and_Effectiveness_of_Indicators'>Financial Capacity of Enterprises: Analysis of Structure, Indicators and Effectiveness of Indicators
Any organization, company, organization, operations to provide funds for an optimal financial potential.
If the enterprise does not have the financial ability, it will not be able to form its own financial and technical resources and turnover funds . As a result, it is difficult to operate .
When assessing the corporate financial capacity, the structure of the balance sheet is analyzed . Ya'ni funds, property, and the import volume of attracted funds in their share of the total capital structure evaluation. The value of net assets, cash flows, and long-term and current asset financing elements are assessed.
Financial indicators to assess the capabilities of the enterprise system
Indicatorsrepresentingfinancial status
|
Indicators representingfinancial capacity
|
Representing the effectiveness of potential financialindicators
|
Outputsthe financialpotential
indicators
|
Average annual value offinancial capability
Ms + Ms 2 1/2 ...
|
Capacity building of asset structure
GMO, M (KM, QMM, UMM) / Ms
|
The effectiveness of the financial potential
YaM, ST / Ms
|
Effectiveness offinancial capacity
SF / Ms * 100
|
Describes the nature of the economic potential
indicators
UMM, M (KM, QMM, GMO)
|
|
Effectiveness of discipline in financialcapabilities
YM, ST / OMM, M (KM, QMM, UMM)
|
Potential financialstructure resulting
SF / OMM, M (KM, QMM, UMM) * 100
|
Table 116
Methods analysis of financial capabilities, status, effectiveness and effectiveness
Indicators
|
Form and line of financial statements
|
Economic
PotentialStatus *
|
Economic
Potential Provision
|
Effectivenessof Economic Potential
|
The Economic Potential
|
I. Sources of equity
|
1sh-480
|
480
|
480 / Xs
|
Q , ST / 480
|
YaF, SF / 780
|
Charter capital
|
1sh- 410
|
410
|
410 / Xs
|
Q , ST / 410
|
YaF, SF / 410
|
Added capital
|
1sh- 420
|
420
|
420 / Xs
|
Q , ST / 420
|
YaF, SF / 420
|
Reserve capital
|
1sh- 430
|
430
|
430 / Xs
|
Q , ST / 430
|
YaF, SF / 430
|
Special Shares Buy
|
1sh- 440
|
440
|
440 / Xs
|
Q , ST / 440
|
YaF, SF / 440
|
Undistributed
Profit (Undistributed
Income)
|
1sh- 450
|
450
|
450 / Xs
|
Q , ST / 450
|
YaF, SF / 450
|
Maximized earnings
|
1sh- 460
|
460
|
460 / Xs
|
Q , ST / 460
|
YaF, SF / 460
|
Reserves for future payments
|
1sh- 470
|
470
|
470 / Xs
|
Q , ST / 470
|
YaF, SF / 470
|
II. Obligations
|
1sh-770
|
770
|
770 / Xs
|
Q , ST / 770
|
YaF, SF / 770
|
|
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