тіс.грнпітома вага,% Власний капітал104365171,48118841971,08144768-0,40Забезпечення Наступний виплат и платежів20440,1418690,11-175-0,03Довгострокові зобов язання54260,3755270,33101-0,04Поточні зобов язання140895228,0177617528,48672230,47Баланс1460073100,001671990100,002119170,00
Picture 3.
1.4 Analysis of structure and dynamics of the capital of the enterprise by the year 2011.
ПоказнікіНа качан рокуНа Кінець рокуАбсолютне зростанняВідносне зростаннясума, тіс.грнпітома вага,% сума, тіс.грнпітома вага,% Власний капітал119004071,1165,56370654-5,54Забезпечення Наступний виплат и платежів18690,1115606940,0820-0 , 03Довгострокові зобов язання55270,3318890,19-915-0,14Поточні зобов язання47617528,45461234,16337038-5,71Баланс1673611100,00813213100,007067970
Thus, analyzing the capital structure enterprises of OJSC Turboatom we see that within 2 years of the structure remained unchanged, only at the end 2011roku company has reduced the amount of equity at 5%, and current liabilities increased by 5%.
4.
Conclusions to section 1
the first section of the course we gave the definition of enterprise familiar with the market environment and the structure of management. Besides assessed the assets and capital of my chosen business. Consequently, the company - is organizing an isolated and economically independent main (primary) link in the production sector of the economy that produces goods (performing work or providing services). Enterprise OJSC Turboatom specializes in steam turbines for thermal and nuclear power stations, gas turbines, equipment hidroelektrostantsiy and another power equipment.- a field of commodity circulation and associated with it a set of commodity-money relations arising between manufacturers (vendors) and consumers (buyers) in the process - the sale of goods. Market environment of the company includes macro, micro and mezoseredovysche.OJSC Turboatom included in the list of companies that have strategic importance for the national economy and security is among the top firms in the world turbobudivnyh the full production cycle: design, manufacture, supply, adjustment, trade services turbine power plants of all types. Production is known in more than 45 countries, among them - Argentina, Bulgaria, Hungary, Germany, Greece, India, China, Mexico, Russia, USA, Finlyandiya, Efiopiya and many others. That five company has a favorable market environment and competitive products. Therefore OJSC Turboatom should be developed further.this was the structure of assets and liabilities of the enterprise and in subsection 1.5 built diagrams. They showed that OJSC Turboatom incorporates non-current assets - about 70% (end of 2011), current assets - 30% (end of 2011), equity - 66% of current liabilities - 34%., after reviewing the history enterprises of OJSC Turboatom go to the next section in which we give the definition of the core business and calculate some indicators.
Section 2. Fixed assets of enterprises
2.1 Concept, classification and valuation of fixed assets
Means of production at the disposal of enterprises and expressed in value form, make it productive assets. Productive assets are divided into major and reversible. The main feature of fixed assets of enterprises is the specific nature of the transfer of its value to the product. Fixed assets transferred its value to the value of the output gradually through depreciation. Another feature of fixed assets is that they are used in the production of a constant kind. According to the Regulations (Standard) Accounting 7 Fixed assets concept fixed assets are defined as tangible assets that the company holds for use in the production or supply of goods, services, rental to others or for administrative and socio-cultural functions, the expected useful life (life) with more than one year (or operating cycle, if longer than a year).
Fixed assets - it means work, which takes part in the manufacturing process for many periods, while retaining its natural form and their cost is transferred to the cost of manufactured products gradually through depreciation. In industry, the fixed assets of approximately 80%.
With participation in the production process fixed assets are divided into major production and major non-productive assets. The main production assets - those who take a direct part in the manufacturing process. They are divided into active (directly involved in the manufacturing process, so ensuring proper volume and quality products - machinery, equipment, vehicles) and passive (create conditions to implement the production process - buildings). However, the classifica...
