ratio of current assets; R - the volume of sales (USD); C - average normalized working capital balances (USD). figure indicates the number of turns of working capital during the reporting period . The more engaged in working capital turnover, the better they are used. Load factor working capital is calculated by this formula:
_z = C/R (2.6)
circuit - the load factor working capital (the cop). He describes the value of current assets to 1 USD. sales. Less working capital accounted for 1 USD. sales, the better they are used. To characterize the efficiency of working capital efficiency coefficient can be used. It is calculated by the formula:
K_e = P/S (2.7)
Ke - coefficient of efficiency of working capital (kop), Q - Income from sale of marketable products (UAH). This figure describes how much profit falls to 1 USD. current assets. How is it bigger, the better use working capital. [17, sec. 168 - 170] Relative release of working capital arises when the improved use of their enterprise with the same amount of working capital or with a slight increase in their planned increases, the volume of production. Since it is a source of assets profit now consider the formula now in the part of its assets: This figure can be expected for other profits (profits before taxes and other income). Comparison with the previous metric will enable to assess the impact of taxes and interest paid on loans for the total return on assets. Comparison with the previous metric will enable to assess the impact of taxes and interest paid on loans for a total yield of real assets. [5, p .. 96] For the realization of investment projects often than equity capital, using loans, bonds or other forms of long-term financing. All these forms of financing (except for short) form the capital of the company. Indicator of efficiency of capital is very important for investors. It enables lenders, shareholders know about the ability of service and repay the loan.borrowed capital: Performance of this group give an idea of ​​how efficiently the company operates, controls the production costs and selling products, and that net income while receiving. [5, p .. 98] So, this is a financially stable entity that own funds covering the costs invested in assets not allow unjustified receivables and payables, timely payments for their obligations. The basis of financial stability are balanced, rational organization and efficient use of working capital. But that does not mean that the company has working capital to invest only in highly liquid assets to help reduce the likely risk and get high profits. The main purpose of business is to create competitive products with high consumer properties. br/>
3. Using circulating assets and ways to speed up their rotation
.1 Provisions for current assets as securi...
