There are various ways of such analysis. In particular, a barometer of emergence of financial difficulties is the tendency of reduction of a share of money as a part of the current assets of the enterprise at the increasing volume of its current obligations. Therefore the monthly analysis of a ratio of money and the most urgent obligations (which term expires in flowing month can give rather eloquent picture of surplus ( in cash at the enterprise.
improvement of the organization of calculations with buyers (it must be kept in mind. that in the conditions of inflation it is, as a rule, more favorable to sell production quicker and cheaper. than to expect favorable conditions of its realization);
Cash flow in a section of investment activity is connected with acquisition (realization) of the property having long-term use. First of all, it concerns receipt (leaving) of fixed assets and intangible assets.
to use a way of granting discounts at early payment. In the conditions of inflation any delay of payment leads to that the manufacturing enterprise (seller) really receives only part of cost of the realized production. Therefore there is a need to estimate possibility of granting a discount at early payment. The equipment of the analysis will be following.
In the analysis of interrelation of the received financial result and change of money it is necessary to consider possibility of obtaining the income reflected in the accounting of earlier real receipt of money (for example, at the accounting of the realized production on the moment of its shipment).
the coefficient of security with own means (KSK) - is defined as the relation of own sources of financing of current assets to the size of working capital. The standard is defined at the level of 1;
In general information on the size of own sources is provided in the III section of balance. First of all, treat them: authorized capital, reserve fund, funds of accumulation, retained earnings.
To open real cash flow at the enterprise, to estimate synchronism of receipt and an expenditure of money, and also to coordinate the size of the received financial result to a condition of money at the enterprise, it is necessary to allocate and analyse all directions of receipt (inflow of money, and also their leavings (outflow.
The enterprise can be liquid to a greater or lesser extent as diverse current assets among which are available as easily realized are a part of the current assets, and poor-selling for repayment of external debt.
Conclusions about recognition of structure of balance unsatisfactory, and the enterprises the insolvent become at negative structure of balance and absence at it real opportunity to restore the solvency. By results of calculations and to the received values of the listed indicators (criteria one of the following decisions can be accepted:
It is expedient to estimate a tendency of change of ratios of poor-selling assets and the total value of assets, and also the poor-selling and easily realized assets at development of the carried-out analysis. The tendency to growth of the called ratios indicates reduction of the liquidity.
For convenience of carrying out such analysis it is expedient to use the condensed analytical balance formed by aggregation of elements of balance articles, uniform in the structure, in necessary analytical cuts (see the Table Appendix A.).
Ability of the enterprise to pay according to the short-term obligations is called as liquidity. In other words, the enterprise is considered liquid if it is able to fulfill the short-term obligations, realizing the current assets. Fixed assets if only they are not got for the purpose of further resale, in most cases cannot be sources of repayment of the current debt of the enterprise owing to, first, special functional role in the course of production, and, secondly, very difficult conditions of their urgent realization.