Current asset management in the enterprise

APPENDIX 1. The listof SPETSSTROY-SVYAZ’ES debtors and related accounts receivable

#	Debtor	Debt, rur	#	Debtor	Debt, rur
1	Business-Svyaz	10.00	23	Dalsvyaz	155 827.59
2	Ryazan	74.00	24	Pishevye Ingredienty	163 119.00
3	Zorg	280.00	25	Universum telecom	166 805.60
4	Regional telesystems	300.00	26	Fortex	198 570.91
5	Connect plus	1 200.00	27	Sokol-ATS	203 244.73
6	Cheboksarsky Electroapp plant	1 907.00	28	Resurstorg	218 748.00
7	Smolenskenergo	2 000.00	29	SFU	232 932.00
8	Krasnodargazavtomatika	3 600.00	30	Agatelecom	315 318.40
9	FSI Volga GBD Informtechcenter	4 100.00	31	Intellect.com Tula	329 454.00
10	Dalsvyaz Magadan	4 460.00	32	Almaz SSS	773 363.46
11	BTK Bryansk	4 922.60	33	Proton-T	826 935.95
12	Mir Techniki	7 265.00	34	Tambov telecom	869 833.18
13	Volga-Don GBUVPiS	9 600.00	35	Zeta telecom	942 729.00
14	Radionet-t	12 440.00	36	PAKS	1 165 000.00
15	Yakutsk-energo	25 220.00	37	Proton-Yug	1 276 416.64
16	Gassystemaavtomatika	48 597.53	38	Utek	2 198 621.43
17	Priboi	62 021.75	39	Seti i Systemi	3 395 428.54
18	RN-Inform	62 100.00	40	Rusingeniering	5 555 834.73
19	Seti-complect	71 088.81	41	Technoserv	6 153 596.45
20	Transcor	112 387.50	42	Infospetsservis	6 519 088.00
21	Universum bit	121 441.60	43	IFC	6 789 204.99
22	DTN	125 771.49	44	Proton-SSS	27 170 308.78

APPENDIX 2. THE Balance shit of SPETSSTROY-SVYAZ ltd

Assets		Code	2005	2006	2007	2008	2009
I. Noncurrent assets
Intangible assets		110	51	67	70	62	73
Fixed assets		120	19 244	20 364	18 766	17 509	17 144
Unfinished construction		130	0	84	282	1 573	2 162
Deferred tax assets		145	1	1 557	-	22
	Total I	190	19 296	22 072	19 118	19 166	19 379
II. Current assets
Reserves		210	11 089	7 792	17 660	13 736	14 024
	including:
	raw materials and other similar values	211	10 016	6 182	14 735	6 646	7 115
	work in progress	213			575	4 015	3 648
	prepaid expenses	216	1 073	1 610	2 350	3 075	3 261
Value-added tax on purchased goods		220	2 207	1 225	436	111	35
Accounts receivable (payments expected within 12 months after the reporting date)		240	17 045	52 180	56 393	82 065	72 560
	including:
	buyers and customers	241	14 309	45 234	31 939	75 592	67 083
Short-term investments		250	0	3 506	3 506	0	0
Cash		260	6 224	4 111	22 555	12 399	1 165
	Total II	290	36 565	68 814	100 550	108 311	87 794
Balance		300	55 861	90 886	119 668	127 477	107 173
Liabilities		Code	2005	2006	2007	2008	2009
III. Capital and reserves
Owners' capital		410	4 000	4 000	4 000	4 000	4 000
Retained profit (loss)		470	11 729	28 262	30 697	12 471	16 586
	Total III	490	15 729	32 262	34 697	16 471	20 586
IV. Long-term liabilities
Loans and credits		510	12 500	8 500	45 950	18 373	29 570
Deferred tax liabilities		515	303	13	7	3	0
	Total IV	590	12 803	8 513	45 957	18 376	29 570
V. Short-term liabilities
Loans and credits		610	0	0	0	6 000	4 676
Accounts payable		620	27 329	50 111	39 014	86 630	52 341
	including:
	Suppliers and contractors	621	14 255	18 654	11 041	17 987	12 818
	wages payable	622	1 051	1 642	4 570	4 204	10 151
	debt to the state budget funds	623	717	560	870	1 260	1 778
	taxes and fees	624	1 863	16 663	6 653	12 814	11 417
	Other	625	9 443	12 592	15 880	50 365	16 177
	Total V	690	27 329	50 111	39 014	92 630	57 017
	Balance	700	55 861	90 886	119 668	127 477	107 173

APPENDIX 3. Current Assets structure

Indicators of structure	2005	2006	2007	2008	2009	Indicators of structural dynamics (chain method)
						2006	2007	2008	2009
Total
The share of stocks in the the total value of current assets	30	11	18	13	16	37	164	72	123
The share of stocks of raw materials in the total current assets	27	9	15	6	8	33	167	40	133
Share of reserves of goods production in the total current assets	0	0	1	4	4			400	100
The share of future expenditures in the total current assets	3	2	2	3	4	67	100	150	133
Share of receivables in the the total value of current assets	47	76	56	76	83	162	74	136	109
The share of short-term receivables in the the total value of current assets	47	76	56	76	83	162	74	136	109
The proportion of cash in the total value of current assets	17	6	22	11	1	35	367	50	9
The share of short-term investments in the the total value of current assets	0	5	3	0	0		60	0
Internal
The share of raw materials and a total value of stocks	90	79	83	48	51	88	105	58	106
The share of work in progress in the the total amount of reserves	0	0	3	29	26			967	90
The share of short-term receivables in the the total value of accounts receivable	100	100	100	100	100	100	100	100	100
The proportion of funds in the total value of cash funds	17	6	22	11	1	35	367	50	9

Name	Code	2005	2006	2007	2008	2009