Audit and economical analysis

Table 237

Significant indicators of enterprises' economic vulnerability assessment and their normal levels

Indicators	Order of detection	Meaning limit	Badness mark
Coefficient of solvency of the company and the company	Kt = Current Assets / Deadlines Payments	2-3	Kt <2
Company and company's financial independence (autonomy) coefficient.	Km = Equity / Total property	Km> 50%	Km <50%
Welding ratio of tangible assets	Information resources cash - Brand assets / own funds + Long-term borrowings - Long-term assets	Excellence	Failure
Own and debt ratio ratio	Own funds / Debt collateral	Excellence	Failure
Profitability of assets, capital and liabilities	Kr = Net Profit / Asset or Equity + Obligation	Kr> 0	Less than 0
Actual utilization rate of production capacities	Kf = Capacities of production capacity that must be manufactured according to actual production capacity / technical output	Kf = 1> 0	Kf = 1 <0
Fundamentals of aggregate accumulation of fixed assets and intangible assets.	Ke = Amortization of fixed and intangible assets / Starting amount of fixed assets and intangible assets	Ks> 0.5	Ks <0.5
Status of past due commitments	Kd / K = Current Liabilities / Total Liabilities	Kd / k <0.5	Kd / k> 0.5

According to the Resolution of the Committee for Economic Insolvency of the Ministry of Economy of the Republic of Uzbekistan "On the Procedure for Monitoring and Evaluation of the Financial Economic Condition of Enterprises" by the financial and economic status of the enterprises :

- economically stable;

- economical hazards (hazardous risks);

- economically unstable (enterprises with the ability to recover their solvency, enterprises that are not able to recover their solvency) economic assessment of economic entities under the ministry of economy of the republic of uzbekistan it is recommended that a system of indicators be examined according to the committee's decision "on the procedure for determining criteria for monitoring and analysis of financial and economic condition of enterprises".

- coefficient of repayment or repayment (ktl):

- working capital ratio (floating rate)

- profitability of the company's assets and expenses (ra, rx) as well as the following, (ku)

- utilization capacity utilization ratio (kuch)

- utilization aging factor (kesk)

The main features of economic vulnerability analysis are monetary obligations and special attention will be paid to the existence of overdue debts on mandatory payments, the inability of the company to short-term liabilities with current assets, and the low return on profit or loss. Description of the main indicators of the financial and economic condition of the enterprises: The amount of outstanding creditors' liabilities includes the amount of the creditor's liability overdue and maturity over three months. The payback coefficient determines the ability of the current assets to cover the total liabilities reduced by the amount of long-term liabilities.

This coefficient is calculated according to balance sheets