of production costs, conditions of supply of goods, conditions of production (of the works provided in servants) calculations. If we consider the structure of current assets in certain industries, it should be noted that the coal industry, as has been said, a significant proportion are deferred expenses. This is relatively high preparation costs prior to mining operations (planning for future development of overburden, construction of mines and other). [17, sec. 145] Thus, working capital (working capital) - this means, pre-paid in the current business assets and funds of circulation for the continuity of the process of production, sales and profit. br/>
1.2 Classification and principles of working capital
's current assets are classified on three grounds: 1) depending on their participation in the circulation of money, 2) methods of planning, principles of organization and regulation, 3) the sources of formation. According to the first signs of current assets divided by current assets, pre-paid in the current business assets and working capital, pre-paid funds in circulation. This division caused by the availability of working capital funds kruhobihu in two separate areas - the production and circulation areas. The higher proportion of current assets placed in production, the working capital is used efficiently. [17, sec. 146 - 147] Depending on how planning working capital divided by the normalized and normalized The need for allocation of current assets to a normalized and normalized results from feasibility to achieve best results at least cost. Setting standards for selected areas of working capital enables enterprises to ensure business continuity in terms of optimal inventory, size of production idle, remnants of finished products. Called normalized current assets, which obchys lyuyetsya standard. These include inventory, ready to induction, work in progress, prepaid expenses and others. Calculation standards (minimum requirements) for these types of company-defense assets enables them to ensure effective use ample and normal production process. [18, sec. 188] From points is current assets, which are not standard The calculations lyuyetsya.irregular working capital include:
Facilities for goods shipped by the buyer;
Cash in bank accounts and cash in the company - the remains of temporary facilities to be used for intended use (not included in the budget payments on profits, value added tax, the balance of funds and other economic incentives.)
Accounts Receivable - temporary diversion of the turnover of one company at the disposal of another. Share of receivables within working capital small irregular, but to further strengthen economic and financial discipline is a challenge every company fully with its reduction;
Means in the calculations are not directly linked to ...
