S12)/12,
де S1, S2, .S12 - average monthly balances of working capital.hr оз.р. за 2010 рік=(829182 + 1025272)/12=77646,2;
S оз.р. за 2011 рік=(1025272 + 1661752)/12=223919, 7.
The amount released by accelerating the turnover of working capital (? S оз) calculated by the formula:
? S оз=Qзв./360 * (Тоб.баз.- Тоб.зв.),
Qзв.- The volume of sales in the year of production (works, services), UAH..baz., Tob.zv.- The average length of one revolution of current assets, respectively, in the base and reported years, days.
? S оз=1267942/360 * (383 - 350)=3522,06 * 33=116227,98 грн.
СУМу приросту прибутку (збитків) (? П), одержаних за рахунок Зміни оборотності оборотних ЗАСОБІВ можна розрахуваті за формулою:
? П=Пв.баз. * Qзв./Qбаз. * Sбаз./Sзв.- Пв.баз.,
Пв.баз.- Gross profit in the base year, UAH.
Sбаз. , Sзв.- Average balances of current assets in the base and reported years, UAH.
Qбаз.- sales in the base year, USD.
? П=366783 * 1267942/942329 * 77646,2/223919, 7 - 366783=1335438,5.
Вплив использование оборотніх ЗАСОБІВ на рівень рентабельності підприємства визначаються за формулою:
? Р=Пв. зв. * 100./(Sсер.оф.зв. + Sоз.зв. -? S оз.) - Р.зв,
? Р - change in overall profitability due to changes in the average balance of current assets,%;
Пв. зв.- Gross profit in the year, UAH.
Sсер.оф.зв.- Average annual value of fixed assets in the year, UAH.
? S оз.- Amount released by accelerating the turnover of working capital;
Р.зв.- Overall profitability in the year,%.
? Р=1267942 * 100/(892310 + 223919, 7 - 116227,98) - 31,8=126794200/1000001,72 - 31,8=95,10%.
Operating cycle is defined as the time between the acquisition of inventory to operate and receipt of funds generated from the sale of these products or goods and services by the formula:
ОЦ=Тоб.з.- Тоб.дз,
Тоб.з.- Average duration of one revolution reserve inventory, days;
Тоб.дз.- Average duration of one revolution receivables enterprise days.
ОЦ за 2010 рік=350 - 122=228 днів;
ОЦ за 2011 рік=383 - 308=75 днів.
The financial cycle is defined as the time of circulation of cash or when funds diverted from the circulation, and can be calculated by the formula:
ФЦ=ОЦ - Тоб.кз.,
ФЦ за 2010 рік=228 - 220=8 днів;
ФЦ за 2011 рік=308 - 275=33 дні.
3.5 Measures to improve the utilization of current assets of the company in question
the turnover of working capital a priority enterprises in modern conditions is achieved in different ways.the stage of creation of such inventory can be:
The introduction of cost-based standards of safety;
Proximity of raw material suppliers, semi stuffs products to consumers;
Extensive use of direct long-term relationships;
Expanding warehouse system logistics and wholesale materials and equipment;
Comprehensive mechanization and automation handling in warehouses.the stage of work in progress:
Accelerating scientific and technological progress (implementing advanced equipment and technology, especially waste-free, rotary lines, chemicals manufacture);
The development of standardization and unification, typing;
Improving forms of industrial production, the use of cheaper construction materials;
Improvement of economic incentives economical use of raw materials and energy resources;
Increase the proportion of production that is in high demand.the stage of treatment:
The approach to its consumer products manufacturers;
Improving the payments system;
Increase in sales as a result of orders by direct relations, early production, manufacturing products with savings materials;
Careful and timely collection of products shipped in batches, range, normal transit, shipping in strict accordance with the concluded agreements.
to section 3
and use o...
