n economic risk with a high probability of occurrence. At the time the reserve is determined by its size, which is known to be formally documented, as the business transaction, to cover the consequences of which provision has been made, only come in the future., It may be that the expected risk ( the corresponding operation) did not come, which means a reserve unreasonableness and omissions of management and information system. So we can conclude that the reserves must formuvatysyatilky in the case where it is safe to talk about the reality of the risk of economic activities and relevant existing reasonable causes. Reserves are expected to guarantee the enterprise in the future weighting of losses, damages and losses, which makes a real financial performance of the entity. Understanding accounting reserve covers: as a reserve estimate of future costs of assets; use of reserves as a real physical attrition (decrease) in assets; recognition of the reserve in full or part as inappropriate (ie, provided economic phenomenon has not happened yet or reserve value exceeds its true value). [11, sec. 177], we can conclude that the reserves created by a clear purpose (according to the type of economic risk and its consequences) for short or tentatively determined period, after which the provision or use of, or determining the expediency of its creation, in other words, the effectiveness of this this method of business.
.2 Ways to improve and accelerate the use of working capital
of rotation of funds - a synthetic indicator, capable of displaying both tangible outcome of the process of creating - generated sales of goods and services rendered for the period - and the efficiency used in the process of material and money. Under the present conditions it can be used at the enterprise level and at the macro level in developing integrated economic programs. The rotation of working capital is calculated according to plan and effectively. By comparing actual with planned rotation time is determined by acceleration or deceleration of a rotation of all the normalized working capital and for certain articles. Due to the rotation speed of the current assets turnover of released funds that is calculated by multiplying the actual one-day sales volume days faster rotation of working capital. The more engaged in working capital turnover, the better they are used. [17, sec. 169] Acceleration of turnover of working capital is a priority in today's business conditions and achieved in different ways.the stage of creating such inventory can be:
Implementation of standards commercially reasonable reserve;
Approaching suppliers of raw materials, intermediate products, components and other products. to consumers;
Extensive use of direct long-term relationships;
Expansion of warehouse logistics, an...
