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2.3 Indicators of current assets state of working capital primarily characterized by the presence of a certain date. Comparison of actual availability of working capital with the standards help to define their own lack or excess of current assets. For some basic parameters that characterize the financial position of enterprises established normative values, theoretically or derived from expert estimates. Some of the financial status largely depends on the type of activity, technology, fitness industry, etc., For example, the business of actual availability of working capital with the standards help to define their own lack or excess of current assets.lack of working capital means current assets exceeding the standard on their actual presence. It may be the fault of the enterprise, other enterprises, the changes in conditions is not taken into account in a timely manner (such as failure to increase funding standard of its own working capital), natural disasters and other causes. Surplus of own current assets created in the enterprise in excess of current assets over the size required for the satisfaction of minimum needs of the resource. It can arise from over-plan profit; incomplete contribution payments to the budget; free revenues (a) inventory of other organizations, using partial profits for the purposes provided in the financial plan, and others. [17, sec. 167 - 168] performance of current assets are assets ratio, fondomistkist, profitability, turnover, co coefficient turnover, size, release (freeze). Assets ratio - an indicator that characterizes the level of manufacture, gross tion (commodity) production per unit of current assets. He is determined by dividing the gross output or product-language production in terms of value of current assets of USD 1000 Fondomistkist - an indicator that characterizes the size of current assets that are used in the production unit of gross (single automated imple) products. He is determined by dividing the value of current assets to USD 1000 produced or sold products. - An indicator that characterizes the level of return com-Unto production costs or its components, including their turnover assets. Determined by dividing the volume balance profit for 1000 USD annual average of current assets. [18, sec. 209 - 210] To characterize the efficiency of working capital to enterprises use different indices, the most important of which is speed. It is calculated in days and is characterized by a period for which the company's current assets make one revolution. = O/R (2.4)
O - rotation term working capital (days); - average normalized working capital balances (USD); - length of period for which the calculated rotation (days); - sales volume (USD) characterize the efficiency of working capital available rotation rate, determined by the formula:
_o = P/S (2.5)
co - rotation...
