components, auxiliary materials, lubricants, fuels, containers, spare parts, low value items of work.value items are works that are used as a means of work for a year or less, or the value of which does not exceed 100-fold (for budgetary organizations 50-fold) minimum wage labor.in progress - a product that has not yet passed all stages of processing. In terms of value - is the cost of acquisition of materials, spare parts, raw materials, wages and other funds needed to continue production.expenses - it costs the performance of research, innovation activities, the development of new technology, rent, etc. , that are made in the current year, but production costs debited in subsequent periods.circulation - is part of the means of production, which is not involved in the production cycle, but avansuyetsya now to create revolving funds. To fund circulation include: product that is in stock enterprise and prepared for shipment to the consumer, and that part which has already been submitted, but not yet paid; in stock that are purchased for further distribution at higher prices. In accounting separately displayed products in stock and in the way that goods sent to the supplier of the consumer. Thus ownership of the goods has passed to the consumer, but they have not yet arrived at its warehouses and not canceled; arising from mutual settlements between companies for services rendered or made delivery of goods; in the calculations, which include both real money in the form of cash in the cash business, and cash assets in the current account in the bank.that revolving funds meant for the production and circulation of funds - to serve the circulation.peculiarities of planning and organizing principle of current assets divided by normalized and nonnormable. Normalized to include all working capital and finished goods in warehouses, who are irregular - shipped but not yet paid for finished goods, goods in the warehouse and in transit, cash at bank account and unfinished calculations, cash in hand.peculiarities of planning and organizing principle of current assets divided by normalized and nonnormable. Normalized to include all working capital and finished goods in warehouses, who are irregular - shipped but not yet paid for finished products.of circulating assets of the company have their own involved or further involved agents. Reflect on this structure in Figure 7.
7. sources of working capital.
A significant proportion of circulating capital Enterprise owned inventory (material resources), so the efficiency of their use depends on the utilization of working capital at all.of norms recognized by the following classification criteria :) designation - the standard cost of raw materials, energy, fuel, etc .;) the scale action - group (on the same types of products) and individual;) Validity - year (the current plan) and perspective;) the level of detail of objects rationing - for details (node) and products in general;) the level of detail of normalized resources - specified (in the kinds of resources with specific parameters) and reduced (by types of resources for the narrower range).
.2 Analytical assessment of the elemental structure of current assets and structure of the sources of the formation of in the enterprise in consideration financial condition of the enterprise largely depends on the rationality of forming sources, ie what kind of money enterprise has at its disposal, to whom enterprise owes for these funds and where they nested.normal operation of the company needs to reduce the conversion of funds that are in inventories of raw materials, finished goods and receivables to cash in the current account. Efforts to reduce the period of turnover of working capital (in terms of interest in the extension of Enterprise payment payable) may result in the construction of its financial and operational requirements to zero or even transform the negative value when the Enterprise will more money than they need for continuous operation.this case, we need to define the concept of working capital. Thus, working capital (current assets) - this means advances in current production assets and circulating assets to ensure continuity of the process of production, sales and profits. And under current assets understand - money resources invested in current production assets and circulating assets to ensure continuous production and sales of manufactured products, which are involved in the manufacturing process once and completely transfer their value to the cost of production., Working capital can be classified in the circulation. Production revolving funds - are objects of labor are consumed in one production cycle and completely transfer their value to manufactured products. They serve the manufacturing process. Funds circulation - this means companies involved in the maintenance process of circulation of goods (including finished products) .on...
