Audit and economical analysis

Table 221

Financial Coefficients Analysis

Indicators	The symbol	20 14y .	20 15y .	20 16y.
Cash receipts , thousand UZS	PMk	4796	6813	9639
Money outflow , thousand UZS	PMch	4718	6874	9634
Financial performance of the enterprise	F	-202	1866	2089
Average remainder of cash flow, thousand UZS	POQ	79	18	23
Sufficiency of S cash flow	Kpm	101.65	99.11	100,05
Profitability of received funds	Rpm k	-	27.15	21.68
C. Profitability of funds borrowed	Rpm ch	-	27.39	21,67
Profitability of average cash	Rpm q	-	10366,67	9082,61

Summary: Net cash flow at the enterprise is 101.65% in 2014, 99.11% in 2015, and 100.05% in 2016. The profitability of spent funds is 27.39% in 2015, 21.67% in 2016 respectively.

The method of comprehension can be evaluated on the basis of calculations in the following table. We estimate the impact of each factor for the effectiveness on the basis of a chain exchange method.

Financial Coefficients	Calculated books	Total change	Factors Effect
			1 -amyl	2- amyl
1. Sufficient cash flows			Changes in cash flow	Changes in cash costs
Last year	Kpm 0 = PMk 0 / PMch 0 * 100%	Kpm 1 - Kpm 0	Kpm 1 , 0 - Kpm 0	Kpm 1 - Kpm 1.0
The report year is conditional	Kpm 1.0 = PMk 1 / PMch 0 * 100%
Report year	Kpm 1 = PMk 1 / PMch 1 * 100%
2. Profitability of received funds			Changes in financial results	Changes in cash inflows
Last year	Rpm k0 = F 0 / P Mk 0 * 100%	Rpm k 1 - Rpmk 0	Rpm k 1,0 - Rpmk 0	Rpm k 1 - Rpm k1,0
The report year is conditional	Rpm k1.0 = F 1 / P Mk 0 * 100%
Report year	Rpm k1 = F 1 / P Mk 1 * 100%
3. Profitability of money spent			Changes in financial results	Changes in cash costs
Last year	Rpm ch 0 = F 0 / P M ch 0 * 100%	Rpm ch1 - Rpmch0	Rpm ch1.0 - Rpmch0	Rpm ch1 - Rpmch1.0
The report year is conditional	Rpm ch 1,0 = F 1 / P M ch 0 * 100%
Report year	Rpm ch 1 = F 1 / P M ch 1 * 100%
4. Profitability of average cash			Changes in financial results	Change in the average balance of funds
Last year	Rpm q 0 = F 0 / P M q 0 * 100%	Rpm q1 - Rpmq0	Rpm q1.0 - Rpmq0	Rpm q1 - Rpmq1.0
The report year is conditional	Rpm q 1.0 = F 1 / P M q 0 * 100%
Report year	Rpm q 1 = F 1 / P M q 1 * 100%

 

 

Time value of money, interest rate ratios and methods of calculation

 

Term funds required to determine the value of the diskontlashni. There are many factors affecting this process: inflation, risks, liquidity, etc.

Cash -term investors to determine the value of the funds and the effectiveness of the placement of natijaviyligini assessed . The main disadvantage of determining the future cash flow is its uncertainty. However, the risk of this uncertainty can be reduced on the basis of definite calculations and assumptions.

These cash flows do not include cash inflows or outlays due to the future cash flow discounted. Similarly, the discount rate is determined on a pre-tax basis and the future cash flows are determined on a pre-tax basis.

It is possible to calculate how the current value of money will be generated in the future.

Here is the current value of the flow of PV- flow (today's sum of money);     

i - interest rate; 

N - number of periods. 

Below , 1500 , 0 million , 7.5 to 5 years to invest in interest rate, the deposit shall bring in the income account - you can book.

Table 222

Calculation of future value of money

Period	The symbol	Future value of money , mln UZS
Dated money	FV 0	1500.0
First year	FV 1	1500 .0 * (1 + 0.075) ^1= 1612.50
In the second year	FV 2	1612,50 * (1 + 0.075) ^1= 1733.44
Third year	FV 3	1733.44 * (1 + 0.075) ^1= 1863.45
Fourth year	FV 4	1863.4 5 * (1 + 0.075) ^1= 2003,20
Fifth year	FV 5	2003,20 * (1 + 0,075) ^1= 2153,44

 

FV = 1500 * (1 + 0.075) ⁵ = 2153.44 million UZS

 

This means that the company will pay 1500.0 mln. After 5 years the sum will be 2153.44 million UZS.

Regardless of which approach a business entity chooses to estimate the value of the asset, the cash flows used to discount the cash flows should not reflect the adjusted cash flows.⁶⁷

The discount rate should be based on the capital structure of the business entity and the way in which the business entity is financed by the acquisition of the asset because the future cash flows expected to arise from the asset are not dependent on the method of financing the asset.

 

The analysis of the movement of foreign exchange certificate 

In recent years, the measures taken to improve the monetary policy and foreign trade activities have contributed to the attraction of foreign investments into the national economy of the country , the growth of export potential, the sustainable development of modern export-oriented production and small businesses and private entrepreneurship .   

The consistent policy of attracting adequate external debt ensured the image of a reliable, solvent international partner, timely performing the obligations of Uzbekistan, subsequently forming the gold and foreign exchange reserves necessary for the liberalization of the exchange rate, modernization and technical re-equipment of foreign exchange resources and diversification of the priority sector, give the opportunity to mitigate the negative effects of the global financial crisis mw QDA .         

H in the direction of the development of the Republic of Uzbekistan for the period 2017-2021 five priority action strategies at the foreign exchange market mechanisms in the sphere of regulation , incentives to increase the export potential of the republic directly the attraction of foreign investments , foreign and local manufacturers to improve the competitiveness of the domestic market, improving the investment and business environment in the country , further liberalizing the foreign exchange market and focusing on bees have been identified.       

In the Republic of Uzbekistan "On currency regulation" in accordance with Article 3 of the Law of the currency resources include the following:

- foreign currency;

- Securities - Funds of the foreign currency (stocks, bonds, etc.);

- foreign currency payment documents (checks, promissory notes, letters of credit, etc.);

- precious metals - gold, silver, platinum and platinum group of any appearance and condition (palladium, iridium, rodium, ruthenium and osmium), except jewelry and other household articles and their parts, made of such metals;

- natural precious stones - except diamonds, glazes, emeralds, rubies, alexandrite, as well as pearls, jewelry made of stone, and other household items and their fragments in the form of imprinted and undefined.

Foreign currencythe relevant foreign country and is considered legal tender banknotes issued in the form of foreign currency, as well as signs of circulation or produced in the Republic of Uzbekistan, but the signs should be replaced by money in foreign cash and deposits with foreign currency and bills funds from international accounts.

The securities legislation of the Republic of Uzbekistan in foreign currency, documents, or foreign securities, including, in accordance with the law expressed in the value of foreign currency documents.⁶⁸

With a balanced economy, as well as with the integration of the world economy, trade-economic relations between the countries are expanding. This, in turn, entails export and import operations of each undertaking. Achieving a positive difference in export-import operations necessarily requires enterprises to solve some more complex tasks and to build a solid foundation.

The country has limited access to many competitive goods and services within the country . Foreign market for local producers themselves superior to tour with the wide range of activities , allows the audience to expand the scope of their activities.

Foreign iqtisodtiy not only increase the competitiveness of production in the name , but the economic and financial capacities of the undertakings, as well as to improve the welfare of the population is also a prerequisite.

As an annex to the statement of cash flow statement, a reference on cash flows in the national currency is made. It provides full movement of funds in foreign currency during the reporting period .

Currency operations shall be performed at the rate of the Central Bank of the Republic of Uzbekistan in the national currency of the Republic of Uzbekistan and the remainder on the end of the reporting period.

This information is given in accordance with the company's foreign exchange movement analysis .

Among the foreign currency funds received by the company : the amount of foreign currency earnings received by the enterprise during the reporting period; amount of purchased foreign currency; amount of currency borrowed from financial activities; the currency of the enterprise and the amount of other foreign currency earnings .

The following is a list of currency resources that are spent for various purposes by the orchard : - the sum of foreign exchange capital spent on property acquisition , works and services; Amount of foreign currency funds spent on financial activities; the amount of currency spent on other purposes .

Differences in positive or negative exchange rates arising from the revaluation of foreign currency cash assets are reflected in separate lines in the beginning and the end of the reporting year in foreign currency accounts and cash in foreign currency accounts.

Important attention is paid to the balance of currency assets. The currency depicts the concentration of the following units.

Vb + Vk = Vch + Vo

Where:

Vb-currency reserves per annum;

Vk-currency income (sales of goods, goods, works and services, and other proceeds);

Vch- bags of goods (purchase of goods, goods, works and services and other costs);

Outlets, currency means the end of the period.

The issue of self-financing on foreign exchange is one of the most important issues facing economic entities. This is due to the fact that sometimes the need for foreign exchange on imported goods is not always resolved by various difficulties. Therefore, the positive balance of export and import operations is required.

Evaluation of the effectiveness of financing with foreign currency funds is estimated by financial coefficients. This coefficient is determined by the following formula.