Audit and economical analysis

Dynamic analysis of financial stability 

The analysis of the report on the balance sheet and financial performance places a special emphasis on the dynamic assessment of the business development and financial sustainability of the undertaking .

Dynamic evaluation indicators characterize periodic learning in years. It is important to examine the dynamics of the investment projects in terms of their efficiency and timeliness, as well as the future development of the company's strategy .

Table 139

Dynamic analysis of absolute expression of stability

КўрсаткичларIndicators	Years					Change , +, -
	2014 year	2015 year	2016y	20172017y	201 y. 201 to 4 yrs		2017 y. 201 to 5 y	2017 y. 2016 y.
Net assets	6 295 344335335	6 467 512 422	7 745 794 466	10 124 233 076	33 828 888 741		33 656 720 654	2 378 435 610
Cashback Loans	11 104 247 158	11 214 671 838	2 201 552 667	9 835 046 265	8 730 799 107		8 620 374 427	7 633 493 598
Reserve and expense by means of total funds	-168 254 689	- 122 854 241	-288 315 799	-11 957 467 080	12 125 721 769		12 080 321 321	11 669 151 281
Reserves and expense are funded by own funds and long-term borrowings	125 564 238	145 234 589	15 930 987	3 465 498 069	3 339 933 831		3 320 63 480	3 449 567 082
5. Reserves and expenses are funded through own funds	144 523 422	156 463 542	30 675 203	355 424 548	210 901 126		198 961 006	325 049 345

 

Conclusion: In the last four years, the company has had a situation when its backup and expense is financed by its own resources and borrowed funds. The financial sources of the enterprise have been achieved in all conditions, except for the cash flows and their back-up costs.

Table 140

Dynamic analysis of relative expression of financial stability 

Financialsustainabilityindicators	Detection	Years					Change +, -
		2014	2015	2016	2017	2017 y. -201 4 y.		2016y. - 2015 y.	2017 y. -2016 y.
1. A coefficient of autonomy (financial independence) (Ka) Normal rate: 0.5 and above (optimal ratio: 0.6-0.7)	Private Equity / Assets	0.512	0.524	0.586	0.417	-0.95		-0,107	- 0.169
2. Long-term financial independence coefficient (Kum) The normal rate is 0.9, the critical level is 0.75	(Own Loans + Long Term Liabilities) / Assets	0.865	0.912	0.941	0.923	0,058		0.011	0.018
3. Financial dependency coefficient (Kmq) Optimal rate-0.5	Liabilities / Assets	0.422 *	0,408 *	0.413	0.582	0.160		0.174	0.169
4. Coefficient of supply with own working capital (Moomn) Normalrate: 0.1 andabove	(Own source - Non-current assets) / Current assets	--	--	--	--	--		--	--
5. Capitalization coefficient (Kk)  Over 1 indicates its dependence on debt capital.	Liabilities / Source of own capital	0.665 *	0.670 *	0.703	1.397	0.732		0.670	0.694
6. The funding ratio (K m ). Depending on the smaller the dependency	Own source / loan capital	1.31 *	1.45 *	1.65	10.82	9,51		9,37	9,17

Conclusion:During the years of the autonomous coefficient of the enterprise, the growth trend for 2014-2016 has been observed in 2017. Long-term financial independence coefficient . Long-term financial independence has been on the rise over the years. There has also been an increase in the ratio of financial dependency coefficient to liabilities ratio. This can be regarded as a negative phenomenon. That is, the share of liabilities in the aggregate capital increases sharply compared to previous years.

The relationship between the US and the South is the highest in 2017. The bottom result was observed in 2014. 

Identification of internal opportunities to strengthen the financial sustainability of the enterprise and identification of measures for its implementation 

In a competitive economy, financial intermediation is the key to ensuring the survival of the enterprise.

The most important factors of financial sustainability are the proper selection of the ratio of sources of financing, growth, efficiency of financing, solvency, liquidity, business and market activization.

The issue of paying for solvency in the growth of earnings and profits is central to financial stability. Therefore, the focus is on the growth of the assets - earnings - the growth of the profits and their relationships with their growth.

Important attention is paid to the formation of the optimal level and composition of assets, the optimal solution for their financing, the effective use of assets and the correctness of the effectiveness of the activity.

Failure to maintain financial stability creates a lot of problems and challenges. These taxpayers lead to the financial situation, the economic downturn, and the collapse of competition.

It is important to address the organizational, technical, economic and financial capacity of financial sustainability.

Economic and financial opportunities require a very complex process of study. Particular attention should be paid to the funding opportunities. Financial resources are the key to improving the viability of the enterprise. Their solutions are the result of economic phenomena and processes, as well as their effect and result. Therefore, first of all, special attention is paid to alternative sources of resources, their efficient use and effectiveness analysis.

At the same time, it is necessary to pay special attention not only to the managing staff, but also to the provision of information to external stakeholders (partners, suppliers, consumers and users) with a database on the financial situation and its future changes.

Negative aspects of financial standing and stability are not a process that shapes immunity.

Ensuring financial stability is not just a matter of adjustment to the enterprise. To do this, of course, to provide macroeconomic stability and external factors critical factors also save the company a positive natijaviylikni extending to the rest.

What should be done to raise financial stability:

First of all, it is necessary to carry out a deep structural transformation of the balance. At the same time, the main attention should be paid to sources of funding, sources of funding, the growth of private equity, and the significant increase in its total financial potential. This is the only early solution of the capital increase, its efficiency, resulting Provision be achieved on the basis of the added capital, reserves, capital and profit growth at the expense of anger is achieved.

Second, important opportunities for financial sustainability include optimization of costs and costs, the formation of a substantial part of their production and operations, and the avoidance of excessive costs .

Improving financial capacities also plays an important role in establishing good relations with creditors.

Made Yavis stability in the balance mod absolute pleasure through the evaluation of the normal financial stability, financial stability, unstable, going through zero level of the financial situation, the company in a position to go to the second position-depth study of the structural and concrete solutions allow managers to formulate conclusions should be the focus of attention.

Another important aspect of financial sustainability should be the ability to manage debt and creditworthiness wisely. Their turnover and rotation cycle should be based on periodic learning based on financial options.

ТакрорлашучунсаволларCCCCccConsolidated accounting balance of Uzbekistan Railways