the date of payment under the contract, apply a breakdown by period. Of course periods of arrears is as follows: separately summed debts that become bad within a month after the maturity of the contract, up from 1 to 2 months 2 to the month and debt that became hopeless for more than three months after maturity payment under the contract.debt can be bad not only by recognition buyer bankrupt, but after the expiration of the limitation period (ie three years from the date of payment arrears, provided the contract), the company will also consider receivables that arose three years ago.each group debt ratio is determined by uncertainty. The formulas for calculating the value of this ratio does not exist, it is approximate based on observations and experience, as well as accounting data for past periods. Meaning calculation of uncertainty is to determine for each group receivables (distributed by period) the percentage written off outstanding bills, ie the percentage of outstanding debt. Sure rate uncertainty increases with the period of default.
. 4 Analytical assessment of performance of working of the enterprise. Influence of turnover of working capital on the final business results
are several standard indicators used to evaluate the efficiency of working capital. The first in the list of indicators worth noting turnover ratio of current assets. It shows how many revolutions carry working capital for the period. It is defined as:
Коб. =Q/SОз.,
- the volume of sales for the year of production (volume of work performed, services), hr.,
SОз.- Average total balance of current assets, hr.our case, we expect this ratio for a particular company. Therefore, according to the financial statements of OJSC Turboatom we calculate До про the formula:
До об=ф.2 (ряд.010-ряд.015-ряд.020)/ф.1 (ряд.260 на качан звітного ПЕРІОДУ + ряд.260 на Кінець звітного ПЕРІОДУ) * 0 , 5
, the turnover ratio enterprises of OJSC Turboatom in 2010 was:
До про=(992923 - 42121 - 0)/(829182 + 1025272) * 0,5=950802/927227=1,03.
У 2011 году: До об=(1357752 - 89137 - 0)/(1025272 + 1661752) * 0,5=1268615/+1343512=0,94.in 2011 compared to +2010 decreased by 0.09. This indicates a slow turnover of working capital.on the list of performance efficiency of working capital - is the load factor. Load factor (Kzav.) - The inverse turnover ratio shows how much working capital enterprises per one hryvnia sold products (works, services):
Кзав. =1/Коб. =SОз./Q
За 2010 рік: 1/1,03=0,97;
За 2011 рік: 1/0,94=1,06.
Duration of one revolution (Tob.) shows the duration of one revolution working capital in days and is defined as:
Тоб. =Д/Коб,
Д - number of days in the period under review (Д=360 для року, Д=90 для кварталу и Д=30 для місяця).
За 2010 рік: Т об=360/1,03=350 днів.
За 2011 рік: Т об=360/0,94=383 дні., in +2010 OJSC Turboatom need 350 days to replenish its working capital, and in 2011 - 383 days.indicators of effectiveness of assets is the turnover of stocks and the duration of a turnover of stocks.stocks (Kob.z.) is defined as the ratio cost of sales to average inventory cost:
Коб.з.=ф.2 ряд.040, графа 4/ф.1 (ряд.100 на качан звітного ПЕРІОДУ + ряд.100 на Кінець звітного ПЕРІОДУ) * 0,5
До об.з. =461853/(162199 + 291111) * 0,5=461853/226655=2,04;
До об.з. =575546/(291111 + 410612) * 0,5=575546/350861,5=1,64.
Calculating inventory turnover ratio is clear that the company reserves during 2010 an average of 2.04 times replenished, and during 2011 - at 1.64 times.on working capital (wd) shows how much profit the company received one hryvnia invested working capital, and is defined as:
Роб.=П/SОз,
П - profits that the company has received in the billing period.
Р об.за 2010 рік=(188780/(829182 + 1025272) * 0,5) * 100%=(188780/927227) * 100%=20,4%;
Р об. за 2011 рік=(427293/(1025272 + 1661752) * 0,5) * 100%=(427293/1343512) * 100%=31,8% .balance (Soz.mis) working capital is calculated using the formula:
оз.міс=(Sп + Sк)/2,
п, Sк - accordance balance of current assets at the beginning and end month USD.balance of current assets (Soz.r.) is determined by the formula:
оз.р.=(S1 + S2 ......................................... + ... + ...
