The warehouse of permanent assets includes non-current assets. Balance sheet: Rozdil I. Non-negotiable assets. Results of the follow-up and distribution

Non-current assets of a business- tse description of the mine warehouse warehouse, which is included in the balance sheet, is described at a penny equivalent of the warehousing at the singing moment.

Before the activation of this mind, it’s less likely for those who can pay more than fifteen minimum incomes of the population, if they don’t swear by a tribute, and if they go through the stage of winning one river and more.

Whether or not the organization of the continuation of one's life can be victoriously active in the sphere of commerce. The basis of the organization's balance sheet will be the choice of assets and liabilities.

The core warehouse of various enterprises is miraculously wise, that the value of assets can always be equal to the value of liabilities. Take action to take revenge on your own non-negotiable and werewolf cats of the company, like a large number of a group of subsidiaries.

To put it simply, the non-negotiable assets of the organization are the variability of the manifest in the new lane for the singing period. Such authority can bring more income to the quarter, for the understanding of the transfer of the term for the implementation of the lane more lower to the river.

Also, werewolves can bring a profit to the business - tse mine, yak, secure the business of the business with a handful of rock one or a few times. Materials that are used for the sale of non-current assets are often transferred to final products every hour of the year.

Warehouse of non-current assets

Based on the main documentation that is worth accounting style organizations, non-negotiable assets are composed of:

For direct activities, non-negotiable assets are divided into:

• operational. Tsey view activation of directives for the sale in the gallery of production and commerce organizations;
• Investment. Such activities have a long-term character, and were created in the course of the implementation of investment organizations in one’s own country or in other businesses;
• non-virobic. These activities help to satisfy the needs of the social guiding entrepreneurs.

Behind the direct virobnic activity of the organization, non-negotiable acts become powerful and weak.

• Power active- Tse that vlasnіst, yak perebuvaє volodіnі organіzatsії i maє vіdobrazhennya in the balance sheet.
• Position assets those are called mine, as they are implemented by the organization of timchasovo and supported by the established normative-legal housekeeping.

For types of deliveries on the outpost in crediting and insured non-negotiable assets, they are subdivided into unstable and non-operating assets. Rukhomimi are called active, building up to the organization of the organization, to pay off the credit goiter like an outpost, like that. Unruly actives cannot be taken from the organization like an outpost.

Non-negotiable assets are permanently rebuying in uninterrupted Russia, which has a cyclical nature. Which process to take part in:

• the amount of depreciation has been accumulated, which is to be invested in assets;
• pochatkova varity of non-current assets;
• the price of depreciation of non-negotiable assets, as a transfer to the goods that are being prepared.

As it was designated more, the materials that are victorious for more than one year, formed in an intangible form, are called intangible assets.

Intangible assets

In order for an asset to be called an intangible asset, it is guilty of following the law:

• vіn mає buti directing to bring surpluses to the pre-line order;
• vіn mає take part in the prepared goods and services of the organization;
• vіn maє nadavati ekonomіchnu vygoda protyazhu shogo termіnu dії;
• guilty of close contact with other assets of the organization;
• the necessary term for the sale of an asset must not be less than one year;
• organіzacіya not uhvalyuє rіshennya about sales of goods for one year;
• the real price of the goods can be shown without problems;
• the goods are not material warehouse.

How to apply such assets can be called programs in the spheres of comp'yuterization, lіteraturnі pracі, fundi bіblіotek, іnnovacіynі rozrobki, іndivіdual sign of the product, brand (special sign for "vpіzvannya" to the product of the middle competitive goods), dіloviy іmіdzh organіzacії.

Before intangible assets, it is not possible to add a penny vitrati, as it was broken in the process of forming a legal representation, as well as individual characteristics of employees in organizations, qualifications and incentives for labor activity.

Intangible assets of an organization can be divided, if they can be identified and if they can't. Before the first ones one can see the intellectual organization of the right to a new one, to raise the building for a long period of time. Before other assets, that authority lies, as it is bought from time to time and begins to bring income in the same way (for example, the reputation of an organization).

Basics

The main benefits of the organization are the power of the enterprise, victorious over the river, as to bring income for a long time.

In order to call the asset the main asset, it may be possible to give evidence to the minds of the mind:

• active vicory production;
• an hour for the goods to become worthy of rіk;
• Danish goods do not sell afar;
• the goods were straightened out by bringing a profit for the pre-term period.

Valuation of non-current assets

Registration and process of estimating non-negotiable assets of an organization is subject to additional methods based on variance and actual values. Variable values ​​are added up from the post price, the overage, manipulations of the renewal price and the final price.

• At the process of supplying the goods to the market, the assessment of vіdbuvaєtsya for cob price- the sum of real costs for the purchase, production, logistics and installation of goods. Pochatkov cіn the goods pіdlyagaє zmіnі for the mind of yogo farther floor and restructuring.
• surplus- The cost of the postal price and the withdrawal fee. Tsya value will show the price of the goods in the accountant’s balance sheet organіzacії.
• Manipulations on price renewal- Ce the process of assigning a postal price to the goods pіslya yogo ocіnyuvannya. The price of the goods on the market can be on the verge of vartist, for the future, the goods will arrive.
• Final price- price category, as regulated by a special commission, for the purpose of determining the impossibility of organization, or for the sake of a decent ceramic warehouse.

The accepted single value for the calculation of the main expenses of the organization was taken inventory object.

The main concerns are of infective and non-infectious nature, which are at the stage of development, at reserve reservations, and also at the stage of adoption.

Krіm ciogo, danі koshti may be a kind of virobnichih aktivіv, scho to take part in the created goods abo services, that non-virobnichih aktivіv, yakі not to take part in the virobnictvі product, but є the main postal workers for the realіzacії product.

So the stinks are powerful, rented, active (the very rush of warehouse assets) and passive (that does not have material significance).

Investment investment

Non-negotiable assets cannot be used without investment contributions. Tse vitrati, directing to the renewal and replenishment of the main assets, their purchase and the process of implementation.

You can zarahuvat:

• vitrati, vikoristani in the sphere of life and restoration of living life;
• giving and receiving goods and services;
• look at the plantings that watch for the bagatorіchni trees and chagars;
• stained, created for the creation of pastoral creatures and increase in the number of herds.

Vitrati for the implementation in the gallery of the future can be divided into two parts: the contract is that of the government. Contractor's windows are formed for the work of the work of third-party organizations, and the government's windows - as long as the process of work is three powerful forces.

Perevagi

The structure of non-current assets may be important for the implementation of the activities of the organization:

Nedoliki

Crime of positive aspects of non-current assets, they have є i negative values:

• such assets are highly subject to moral depreciation, tk. navіt for a small neprikoristanny stink can change in price;
• the process of managing these assets is insanely collapsible, so it is practically impossible to change the system. To that navіt for naymenshoї zmіni situationії over the market, the period of realіzacії goods change;
• such assets do not win like payment fees.

For effective activity and improvement of the organization's viability, it is necessary to constantly improve and improve the knowledge of non-current assets in the sphere of victories. Kerіvniy warehouse pridpriєmstv can constantly find new ways of implementation.

Non-negotiable assets may be a trivalent period of time, which may be a rich task for the victorious. Similar manipulations are observed in the accounting balance sheet according to the established regulations and rules, as described in order No. 94Н, as well as in regulatory legal acts of the accounting form in the organization.

Information about non-current assets is one of the most important warehouse balance sheet. In the article, it is possible that such non-negotiable assets of enterprises, such as their structure, some order of displaying information about assets in the balance sheet and appearance, and also in relation to nutrition, which are often asked on topics.

Understanding non-current assets

The main principle of the structure of the balance of business is yogo podil on the active and passive. Pіdpriєmtsі, accountants, and also tі, hto hto trohi po'yazaniya s komertsіynoy diyalnіstyu, know that the amount of assets of the firm zavzhd dolіvnyuє pokaznіє pasivіv. But at the same time, not everyone knows what the sum of assets is accumulated from revolving and non-revolving funds, yak, in their own hands, also may have a structure and classification.

What are the non-negotiable assets and how the stench is blown out of the werewolves. Leather from the assets to lie with the company and rebuy at the її orders. If so, the company may have the right to win (to pay for goods for the cost of money, to buy products on the basis of money) or not to win the asset (materials in stock, will be on conservation). І in dermal s inducing vipadkіv the fact of vikoristannya asset is not a criterion for the protection of yoga to werewolves or non-negotiables.

The principle of skin sensitivity is understood to be the essence of the matter, the very indicator of liquidity, and turnover. The closer the asset is to the greatest indicator of liquidity, the more obvious it is to secure it to the werewolves. Since the asset is not liquid, wine is considered non-negotiable.

Criteria for turnover of assets

Based on the criteria for determining the turnover of an asset, for which it is possible to insure an object to a group of non-current assets. Also, the asset is recognized as non-negotiable on the basis of such vouchers:

• The company plans to win the object over 12 months.

example 1. AT "Status" adding a copying machine, the term of the coryne vikoristannya - 5 years.

• The object is called a term for more than one operational cycle.

butt 2. Plant "Prapor" having added facilities for the production of products. The last cycle of virobnitsia is 14 months.

• The company has debt collection, the term of repayment is over 12 months.

example 3. AT "Monolit" having paid the contractor an advance payment for weekly work, the term will be over in 18 months from the moment of repayment of the prepayment.

• Positions and loans granted by the company for the cost of other companies/organizations. The term for turning the position should become over 12 months.

butt 4. The credit company "Drug" gave a position with the term of return - 1.5 years.

If the object is not satisfied with other criteria, it can be included in the category of current assets.

Non-current assets: warehouse and structure

Non-negotiable actives are subdivided into 4 main groups, the skin having its own structure. The detailed information about the structure of non-negotiable objects is given in the table.

Vidbivaemo active in balance and form

Substantiated for displaying information about assets on the balance sheet and giving to the bookmaker. Below we will describe the main rules for the transfer of non-current assets in the form and balance sheet.

Carried out in the form of assets

Objects of non-current assets that fit into the company's image are recognized as deposits and are shown according to Dt Rakhunka 08. Read also the article: → "". Fallow in the form of the object, which is nadishov, the form of the synthetic rahunki can be victorious:

• when buying land in the guise of a follow-up examination carried out for Dp 08.1;
• objects of the forest, water state, which we hoped, nadra to be protected for Dp 08.2;
• in the event of an OZ (as by powerful forces, so from the best contractors), a record for Dp 08.3 is displayed in the form;
• variety of assets, paid for a fee, is displayed for Dp 08.4 (OS) and Dp 08.5 (NMA);
• organization of s / g for the appearance of the insert of vicorist rahunka 08.6 and 08.7;
• varіst scientific rozrobok and doslіdzhen varіvuєtsya for Dp 08.8.

In the global order, the contribution to the activity is formed by the following:

• Dt 08 Ct 02, 70, 69…

How to find out about the write-off of an asset (for example, Poshukovі active at the link with their unpromising video booth), then in the form of the following record:

• Dt 91.2 Kt 08.

When an asset is put into operation, the following records are displayed in the form:

• For life, possession, technology, transport:

Dt 01 Ct 08.

• For software, licenses, patents:

Dt 04 Ct 08.

• For the lane, attached to the building at the paid fee:

Dt 03 Ct 08.

• The position of the data confirms the entry:

Dp 50 (51, 52) Kt 58.

How to imagine non-current assets on the balance sheet

On submission of data to the accounting firm, information about non-negotiable assets appears in the company's balance sheet. Data should be assigned to the specific division (section I) in the division of types of assets:

• side 11-10 - NMA;
• stor 11-20 - follow-up and expansion;
• store 11-30 - OS;
• stor 11-40 - investment in materiality;
• stor 11-50 - financial investments;
• stor 11-60 - additional lines of taxable assets;
• side 11-70 - other non-current assets.

Indicators for bringing in to the balance sheet is the amount of excess assets, displayed on the basis of synthetic fibers. The bag is distributed in the row at 11-00.

Analysis and management of non-current assets of the enterprise

Analysis of the vartost, stock and structure of non-current assets is based on the presentation of data on accounting and brilliance. Zocrema, information on synthetic baubles looks like:

• variant indicators of assets (per bag balance for rachunks);
• structure of assets (balance for sub-arrays);
• obsyag operations from objects (returns for rahunkami).

On the basis of division 1 of the balance sheet, it is possible to analyze the structural and variant indicators of assets as of the given date. Analytical information provided for the control and management of assets:

• The increase in the indicator of the OS vartost (row 11-30 at the balance sheet) for a low level of variability is given to provide an estimate for the inventory. After detailed analysis warehouse OS ker_vnitstvo can praise the decision about the sale of OZ, as well as the liquidation of morally znosheniya objects.
• Data on the balance sheet 08.8, as well as information on row 11-20, allows you to analyze the balance sheet for the distribution of assets.

If the indicators of the cost of money significantly change the transfer of income, then the organization will docile the distribution and write off the amount of money from the warehouse of money.

• The situation is possible, if the company does not give a lease, but if it may, I will sign the amount of contribution from the mother (row 11-40). At different companies, we should analyze the reasons for the rental activity, carry out the work of renewal. Also, assets can be sold for the solutions of the ceramics.

Heading “Nutrition – advice”

Request #1. On the balance of AT "Kontur" there is a debt collection in the amount of 12380 rubles. - borg AT "Quantum" for payment for the goods. Zgidno with the contract, the term of payment for the goods is set in 8 months after the due date. For whom the counterparty (JSC "Kvant") does not have a sign of supremacy and platform. What is the sum of receivables from "Quantum" a negotiable asset?

When the liquidity of the asset is determined, it should be taken to respect as a criterion for the return, transferred by the contract (at to this particular type- 8 months), and other ob'ektivni officials. If, in the opinion of Kontur, the borzhnik does not pay off the fence for a stretch of 12 months, then the asset can be transferred to the non-negotiable warehouse. Substituting the translation - the minutes of the decision of the board of "Contour".

Request #2. Doslidnitske bureau "Progres" by the authorities to carry out the development of the method of creating a core model of possession. For subbags, Progress took away a patent for the model. Vitrati rozrobku folded 704.880 krb. How in the guise of "Progres" should the operation be performed with a non-negotiable asset?

If you want to redeem the “Progres” it is necessary to save up for the account 23 (Dt 23 Kt 70, 69, 10, 02…). Also read the article: → "". After the completion, the amount of vitrate will be transferred to the second drive of the deposit (Dt 08.8 Kt 23). After the patent is canceled and the right to the model is registered, the right to the model is displayed at the NMA warehouse (Dt 04 Kt 08.8).

Request #3. JSC "Kurs" is the manager of an investment asset - an object of unfinished production. Can you bring the object to the warehouse of non-current assets?

"Kurs" can secure the object as a non-negotiable asset in the event of the loss of advancing minds:

• the completion of the construction of the object is to be announced no earlier than in 12 months;
• after the completion of the construction of the object, all signs of a non-negotiable asset.

Werewolves assets- Activation, which is recognized for circulation by a short term (up to 12 months).

To turnaround assets one can see: Stocks, Debt collection, Financial contributions, Costs and penny equivalents, etc.

Werewolves actives are called “werewolves cats”.

The term "Current assets" on English language- current assets.

Usі assets in the accounting form are classified as negotiable and non-negotiable. Normative documents do not define the meaning of these terms, but only define the list of assets, which should be included before them. From the list of non-current assets, you can add a non-current visnovka, which assets are considered to be non-current, recognized as victorious for a long time, tobto. the term corynic whiskey, trivality over 12 months, or a significant operating cycle, as a rule, over 12 months. All other assets lie before the werewolves.

Before current assets, for example, it can be seen: Reserves, Debtor debt, Financial investments, Costs and penny equivalents, etc.

Pіdrozdіl on tі two categories of the lane є important from the economic point of view. So, werewolf assets can be quickly translated into koshti. The greater part of the turnover assets, the greater the liquidity of the organization.

Current assets in the balance sheet

Rozpodіl aktіv іn organіzаtsії na negotiable and non-negotiable іdоbrаbrаnо іn the balance sheet. So, the left side of the balance sheet, which is called the Asset, shows all the assets that the organization should have. The asset is composed of two divisions “Non-current assets” and “Non-current assets”.

To current assets lie:

1) Stock up

Stocks - assets at a glance and materials, goods for sale only.

2) A tribute to the donation of money for the added values

A tribute to the donation of art for the added values ​​- a tax for the addition of the honor, to be accepted to the guise for the added values, a kind of pіdlyagaє virahuvanny at the present of the dodatkovy minds.

3) Debt collection

Debіtorska borgovanіst - borgovanіst borzhnikov (debіtorіv) before the organization (creditor).

4) Financial investments

Financial contributions (crime penny equivalents) - state and municipal papers, other papers and other organizations too.

5) Costs and penny equivalents

Koshti - Koshti in kasі ta deposit before food.

Penny equivalents are high-value financial investments, which can easily be turned into a big sum of money and a change of vartost to an insignificant risk.

6) Other current assets

Before such negotiable assets, there may be, for example, insufficient or insufficient material values, unless a decision has been made about them being written off to the warehouse for arrears (for sales) or for debits ").

Financial analysis of current assets

Wet werewolf cats

For financial analysis, a vicarious indicator of the power of werewolves is used.

Vlasni werewolves koshti (Working capital) - the difference between the organization's circulating assets and short-term crops.

The indicator of SOS wins out with the method of assessing the possibility of undertaking rozrahuvatisa for short-term goiter, realizing all your werewolves active. The more powerful the werewolves of the organization, the more financial stance. A negative indicator of SOS is to talk about the potential financial risks for the organization.

Current liquidity ratio

Coefficient of flow liquidity - the range of short-line assets in the organization to її short-line crops.

The coefficient of current liquidity characterizes what kind of world werewolves actives cover short-term goiter. The recommended value of this coefficient is 200%. In this way, the company can cover all its short-term goiters and in it will have liquid funds for the development of its activities.

Negotiable assets at the right

At article 656 of the Civil Code of Russia, as a regulation of the Agreement on the lease of business, the categories of lane are assigned, which lie down to negotiable costs:

«За договором оренди підприємства в цілому як майнового комплексу, який використовується для здійснення підприємницької діяльності, орендодавець зобов'язується надати орендарю за плату у тимчасове володіння та користування земельні ділянки, будівлі, споруди, обладнання та інші основні засоби, що входять до складу підприємства, hand over in order, on the minds of those at the borders, which are signed by the contract, store syrovin, paliva, materials and other werewolves, the rights of coronation with the earth, water objects and others natural resources, waking up, spores and possessions, other main rights of the landlord, connected with business, the right to designate, which individualize the life of the business, those other faulty rights, and also give up the right of ownership to transfer to the new land, to lie down.

Non-current assets include:

1) Intangible assets

Intangible assets - including the rights to the Objects of intellectual power, which are insured in the accounting form (programs for EOM, data bases, trademarks, etc.).

2) Results of follow-up and distribution

The results of research and development - showcase organizations in scientific research, research design and technological work, which gave a positive result, but not to intangible assets.

3) Intangible search assets

Intangible search activities - vicory in the process of research, evaluation of the genera of brown copalins and the discovery of brown copalins of the search vitrati, which does not suffocate the material and speech form.

4) Material search assets

Material poshukovі aktiv - vykoristovuvani in the process of research, evaluation of the genera of brown copalin and the discovery of brown copalin poshukovі vitrati, sho mayut material-speech form: a) spores (piping system thinly); b) possession (specialized drilling rigs, pumping units, tanks, etc.); c) transport allowance.

5) Basics

The main zasіb - zasіb pratsі trivalnogo koristuvannya (over 12 months). Before the main zasobіv vіdnosya budіvlі, machinіy obladnannya, sporudі and transmission outbuildings, transport zasobi.

6) Attachment of material values

The additional contribution of material values ​​is the main income, recognized as an exclusive grant to the organization for a fee from the time of the hour and the cost of the time for the cost of income.

7) Financial investments

Financial contributions - state and municipal papers, papers of other organizations, etc., the term of the tax (redemption) of these exceeds 12 months.

8) Vіdstrochenі podtkovі assets

A taxable asset is that part of a taxable income tax, which is responsible for changing the income tax, which will pay to the budget of the coming winter or the upcoming winter periods.

9) Other non-current assets

Speaker: Non-current assets

Dodatkovo

Material and production reserves

For the replenishment of werewolves

Nelikvіdnі aktiv - akіv, yakі can't be shvidko and with minimal vitrates zvіdnі in koshti.

Liquid assets - assets, yakі can be shvidko and with minimal vitrates in the cost.

Koshti occupy an insignificant role in the structure of turnover assets. Over the course of the month, the value of the share decreased, which means that we can talk about achieving a low level of absolute liquidity of assets.

During the process of analysis, it was revealed that the jerel was not enough for the formation of stocks, and the need for them was mostly scolded for the size of short-line position boxes.

Revolving assets - t…

In the main, material assets were scolded for raising creditor debt and short-term loans, which indicates a high financial risk. In the midst of lucrative dzherel finansuvannya, the borg are paid to the post-employees and the budget from taxes and fees.

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Other articles

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Kazakhstan occupies a territory of 2.7 million square meters. km, then beyond the area is approximately the oldest of Western Europe, and is the ninth largest edge of the world. Rebooting at the crossroads of the colossal Shovkovy Way, which is a trade route between China and Sunset, Kazakhstan can become important.

Classification of assets

The company's activities include a variety of resources, which ensure the manufacturing process of entrepreneurship. Before assets you can add:

• Non-negotiable fondi (sporudi, budіvlі, verstati and obladnannya, transport etc.),
• Revolving funds (coins, collection of debtors, short-line contributions of fees and others.).

The shape of the assets and the appearance of the largest Russian enterprises. All assets are included in the left part of the balance sheet and are considered to be eligible for recognition:

• The first division of the balance of representations of non-current assets (the main cost and intangible assets), which are indemnified to a surplus vartosti for deductions (row 1100 of the balance sheet);
• The other divided the balance of representations with turnovers, yakі take part in the process of virobnitstva (row 1200 of the balance sheet).

The formula for the average value of assets on the balance sheet

For the distribution of the average sum of the assets of the enterprise, it is necessary to add the value of the assets to the cob and lay the edge to the rock. Then the sum is divided by 2 or multiplied by 0.5.

The formula for the average value of assets for the balance sheet total of the accounting rate.

For a savvy person, the formula for the average value of assets over the balance sheet looks like this:

SA cf = (SAnp + SAkp) / 2

Here SA SR is the average variety of assets,

SANP - varity of assets per cob period,

SAkp - asset number for the last period (date).

The formula for the average value of assets over the balance sheet allows you to carry out an audit both for business assets in general, and also for current and non-current assets.

Features of rozrahunka

Activation of undertakings in the sum is fixed for a row of 1600 balance sheets, which are compiled by accountants on the basis of skin fate. Zastosovuchi tsyu formula, vikoristovuyut pokazniki on the balance stretching for a few years, in his balance skin rіk take pokaznik line 1600, sum and divide by 2 years.

At the time of rozrakhunkiv for current assets, the formula of the average vartost of assets for the balance of the balance takes into account information from 1200 rows of the balance sheet. As a matter of fact, a necessary accountant for non-current assets, an accountant vikoristovu pokazniki on line 1100 of the balance sheet.

Werewolves assets

It is necessary to win the showings in a similar way, by way of the average value of the assets and the balance of the data for the average dates.

The value of the average vartosti of assets for the balance sheet

The average variety of assets, which are counted by analysts, is victorious at the time of the development of coefficients, which can be used to characterize the efficiency of the work and whether it is business:

• Profitability of assets,
• Coefficient of turnover of assets and in.

Also, the pokazhnik zastosovuyt with a method of knowing the reasons that led to a change in the robotic enterprise, that decision was taken by the resource management gallery.

The indicator of the average asset rank can give a more accurate understanding of the value of that asset rank, and moreover, the furnishing of the wines, the building, and the real amount of the assets.

In order to show indicators of the turnover of assets of various enterprises for different periods, it is necessary to recheck the similarity of the assessment of the average sum of assets.

Apply the solution of tasks

Warehouse and structure of current assets

Under the structure of circulating assets, it is possible to understand the spіvvіdshenie okremih elementіv in all their marriages.

The knowledge of this analysis of the structure of turnover costs in the enterprise may be even more important, the shards out of the song world characterize the financial situation at that time of the work of the enterprise. For example, above-world zbіlshennya chastki debіtorskoї zaborgovannostі, finished products warehousing, unfinished production to certify about the decrease in the financial establishment of the enterprise. Debtor debtorism characterizes the cost of the turnover of this enterprise and the debtor's debtors, debtors in their turnover. The promotion of part of the unfinished production, the finished product warehouse, to report on the release of working capital from the turnover, the reduction in the obligation to sell, and also the income. It’s all worth mentioning about those that, on the undertaking of werewolf cats, it is necessary to take care of the method of optimizing their structure and promoting their turnover.

Since new material values ​​(new art) are being created in the process of production, then the structure of turnover assets (then, and їх vikoristannya) will be more friendly, than more part of the service sector of production, tobto. how much more pet vag from the sum of werewolf cats is occupied by werewolf funds.

The structure of turnover assets for undertaking is unstable and changes with step-by-step dynamics under the influence of various reasons.

1. Specifics of business. On the undertakings of Trivalim

the cycle of production (for example, in shipbuilding) there is a large part of unfinished production; on the undertakings of the catering profile, there is a greater part of the future periods. On these enterprises, in some processes of manufacturing products of swedish linen, as a rule, there is a large stock of virobnicheskih reserves;

2. The quality of the finished product. As soon as low-quality products are released at the warehouse, if you can’t drink from buyers, then a part of the finished product is sharply moved in warehouses;

3. Riven concentration, specialization, cooperation and combination of virobnitstva;

4. Accelerating scientific and technical progress. Tsey clerk injects the structure of the werewolves in the work of various plans and on the spivv_dnoshnennia of all elements.

Porada 1: Retail between current and non-current assets

As for the production, fire-saving equipment and technologies are being used, without a waste of production, which also adds a decrease in the part of the production stocks in the structure of circulating cats.

An important indicator of the structure of turnovers is the spivvіdnoshnja between zasobami, investments in the sphere of generosity and in the sphere of obіgu. In the correct distribution of the sum of the sum of turnovers between the sphere of volatility and the sphere of totality, it is rich in what lies in the normal functioning, the speed of the turnover and the fullness of the power of their functions: the arbitrage and payment-rozrahunkovoy (Malyunok 1).

Figure 1 - The structure of current assets of the business

In this rank, for the economic cost, the werewolves can be classified as:

- Obіgovі virobnichi fondi;

- Fondi obigu.

Rozpodіl werewolves on the werewolves of the generative fund and fundi obigu it was brought about by the presence of two spheres of individual circulation of cats: the sphere of virobnism and the sphere of obigu. In view of the peculiarities of their sphere of supplementation, werewolf funds and funds are mutually dependent and mutually swindled.

Therefore, the increase in efficiency of the turnaround assets is available to the greatest zastosuvannya as turnaround funds, and circulation funds. Under the warehouse of the werewolves zabіv rozumієtsya sukupnіє elementіv, scho utvoryuyut werewolves virobnіchі fonda and fundi obіgu.

Elements of circulating assets are: syrovina, basic materials and purchased beverages; additional materials; pale that pale; containers and packaging materials; spare parts for repair; tools, inventory and other items that are worn out; unfinished brewing and brewing of wet brewing; vitrati future periods; ready products; goods vіdvantazhenі; penny cats; debtors; others.

For the job and role in the process of creating werewolves, the cats are divided into chotiri groups:

- Koshti, deposits at the warehouse;

- Koshti, contributions to unfinished production and vitrati of future periods;

- Costs, investments in finished products;

- Pennies and coins in roses.

For equal planning, werewolves are subject to rationing and non-rationing. Goods, vdvantagen, koshti and koshti in rozrahunka are brought before non-rationing. Reshta of elements of circulating koshtiv to ration

Behind the dzherel, the shape of the werewolf cats is placed on the top (and attached to them) and on the back.

The presence of high and low costs in the turnover of business is explained by the peculiarities of the organization of the manufacturing process. A constant minimum amount of money for financing the needs of the manufacturing industry is provided with wet money. Timchasova need for zasoba, scho vinyl under the influx of fallow and independent types of business reasons, is covered by the credit of those other low positions.

The main direct improvement in the efficiency of the turnaround cats

The increase in the number of current assets in the main business positively characterizes its structure and indicates the rationality of the investment of assets.

At the warehouse of werewolf cats, the largest amount of reserves is occupied by the pet vag over 50%; This is due to the specifics of harvesting, due to the creation of great reserves, and to bring it out with a trivial cycle of harvesting. In the middle of the stock of a high part of the syrovina and materials, as it grew by the end of the year, without regard for the reduction of their sum by 5272 thousand rubles.

The volume of finished products increased by 4,272 thousand rubles for rock and 1% for food. It is worth mentioning the stability of the product and the drink of the products and the high quality.

Debtorska borgovanіst significantly increased and for the bag and for the pet vaga. All the debt collection of the business, which is being analyzed, was short-lined and basically - the purchasers of the buyers. Negative є those, that on the cob of fate the receivables collection became 57.5% of the total value, the prote at the end of the year decreased and became 9.2% of the total value. It is worth mentioning about the lack of purchases of financial-rozrachunk discipline.

Koshti occupy an insignificant role in the structure of turnover assets.

Validity of current assets as non-current assets

Over the course of the month, the value of the share decreased, which is to say, to achieve a low level of absolute liquidity of assets.

In the whole ninth, werewolves' bones changed by 26448 thousand. krb., which negatively characterizes the state of financial resources. For the river, the structure of turnover assets has deteriorated, and it is not very rational from the point of view of the financial state of the enterprise, the shards of the largest pet vag are occupied by low liquidity assets and debt collection, as well as stitched.

It is important to directly analyze the development of high and low levels of financing of current assets.

For the molding of turntables, BAT NK "Rosneft-Dagneft" obtained: the power of turnaround capital, short-term loans and positions, creditor debt.

The analysis of entrepreneurship may increase the power to form turnover assets, as the value of the loan grew by 16,076 thousand rubles, positively assessed those who have become more important than the income of the capital of entrepreneurship.

The security of the WAT NK "Rosneft-Dagneft" with high blood pressure for in-line activities is to raise the temple, which positively characterizes the financial stability of the enterprise.

During the process of analysis, it was revealed that the jerel was not enough for the formation of stocks, and the need for them was mostly scolded for the size of short-line position boxes. In the main, material assets were scolded for raising creditor debt and short-term loans, which indicates a high financial risk. In the midst of lucrative dzherel finansuvannya, the borg are paid to the post-employees and the budget from taxes and fees.

To assess the effectiveness of the victorious work of the werewolves, they analyze their werewolves. An accelerated turnover of money means a change in consumption from material and financial resources, a change in the cost of production, and at the end of the day it is allowed to increase the amount of money and the profitability of production.

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Formation of the financial result of the activity of the enterprise of TOV Zorya
One of the main powers of the functioning of enterprises in the minds market economyє bezbitkost of the state's activity, vodshkoduvannya vytrat vlasnym incomes and security in the singing of the surplus, profitability of the gospodaryuvannya. main task front ...

In view of the rational distribution of current assets, that yogo effective way to the great world lay the result of the activity of any business.

Current assets (revolving assets) are located at the II division of the accounting balance sheet of the enterprise. Carrying out the analysis of current assets, we will reconsider, it is necessary to evaluate their warehouse and structure. Stream actives (werewolves) are located either in the sphere of production, or in the sphere of education. Current assets, which are in the sphere of production, are called tangible assets. Before them, one can see assets:

- syrovina, materials and other similar values;

- low-value and fast-moving items;

- Vitrati in unfinished production;

- ready products and goods for resale;

- Vіdvantazhenі goods;

- vitrati future periods;

- Інші store that vitrati.

Current assets, which are in the sphere of animal life, are called penny assets. To such assets lie:

1. Net financial assets:

- Rozrahunkovi rahunki;

- Currency trades.

2. Short-line financial contributions.

3. Debtors'ka borgovanіst pripriєmstva.

Stable, kindly improved virobnitstvo vіdpovіdno maіє stable structure of current assets. Іstotnі її change negligence. One of the negative reasons for the unstable structure of the current assets of the enterprise is inflation. Inflation is like a tax, moreover, more empty, lower tax, introductions by legislation.

Inflation will lead to a decrease in the real value of current assets, income from sales, and capital. In the minds of inflation, non-insignificance and the risk of activity will inevitably grow

undertakings, which will strengthen the staleness of the old financial institutions. The most important mental support of the negative effects of inflation on the financial camp of the enterprise is the correct distribution of the assets and liabilities of the enterprise. Investments in penny assets will be accepted in the cost of purchasing power, as well as an increase in penny liabilities, accepting promotion. For this reason, that in the minds of inflation, the bones are visible.

It is necessary for the analyst to give an assessment to the banks of the financing of current assets. What is more important for the purchase of long-term credits and the position of the fixed amount of money, the protection against the payment of the purchase rate is better.

Nasampered, to give a final assessment of the change in the warehouse and structure of current assets. For whom I will step on the table;

Table 3.3.1 Analysis of the stock and structure of werewolves

current) assets

Provіvshi hot analysis warehouse and structure of flow assets, additionally analyze changes in the warehouse of material flow assets.

What day the table is being opened.

Table 1.3.2 Analysis of material flow assets

The reasons for the change in the structure of material flow assets can be different.

The growth of parts of the stocks of stocks can be accumulated in the past due to non-liquids, due to interruptions in the delivery of goods. As a result of this, the waste of the more powerful power of production, the reduction in price, the churn can become. A change in the frequent contribution of costs to incomplete production and production stocks can lead to interruptions in the production process, to an underinvestment in production tensions, a decrease in production and sales, sbitkіv.

Only the optimal virobnicheski stocks can ensure the smooth process of virobnichestva.

Vіdvolіkannya koshtіv pіdpriєmstva on zayvі stock up until the financial stability of the enterprise is destroyed, to use the financial resources. The increase in stocks of finished products for the end of the analyzed period is also necessary to review, revealing the reasons for such an increase. The reasons for the growth of stocks of finished products can be seen:

- Non-rhythmical release of products;

- Uncertainty of transportation of finished products;

— the loss of competitiveness of finished products through low quality, high prices too.

The result of this will be a lack of money for

rozrahunkovy rahunok pіdpriєmstva, nebhіdnіst otrimannya dodatkovykh izdovіnі, neogruntovannya srostannya creditorskoї zaborgovannosti, zabitki.

Topic 1.4. Analysis of financial current assets of business

Groshov in-line assets of the enterprise are mobile at the warehouse of all purchased assets.

Irrespective of those who all penny actives take part in the sphere of zabarvlennya and carry the function of pennies, for their form of stench they are cut. Like a casa, a rozrahunkovy rahunok, a currency rahunok is a form of preparation (pure koshti), then the debitor's billing may be in the form of pennies from the cost. Short-line financial investments - pennies, investments in paper prices. From different forms of costs, analysis, rethinking, revealing the warehouse and the structure of financial assets.

Table 3.4.1.

Dialysis of the warehouse and structure of penny assets of business

Changes in the structure of costs may be due to various reasons. If there is a tendency to increase the debtor's debt on the acquisition, it is necessary to assess the quality, reliability.

Growing parts of short-term financial deposits may contribute to the increase in profit, it is necessary to equalize the income from valuable papers to the profit of the bank deposit.

Net costs are analyzed for the sake of various types of business activities. For carrying out the analysis, a tide and other expenses are paid for various types of activity of business.

Table 3.4.2 Evaluation of pure ruhu

cost of business

If such an analysis is carried out, it can be said that for some kind of activity, the enterprise may have the greatest influx of money and yakim - the greatest amount of money.

Analyzing the preparation of the undertaking, dotally revise the excess and lack of preparation for the undertaking.

The lack of preparations led to the delay of obligatory payments to the budget; salary and etc. Such a camp sharply deteriorates the financial stability of the enterprise.

Too much preparation also negatively affects the financial establishment of the enterprise, and small pieces of pennies are in the minds of inflation.

To assess the excess of unsatisfactory costs, the sum of the preparation is calculated from the sum of the terms of payments for the enterprise (the term of payment is determined by the current month).

Surplus (not enough) \u003d kasa + r / rahunok + currency rahunok / sum of line payments of enterprise

Security of money preparation \u003d kasa + r / account + currency account / amount of line payments

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Food 42

Non-current assets of a business– це частина майна підприємства, що використовується як засоби праці при виробництві продукції, виконання робіт або надання послуг або для управління організацією протягом періоду, що перевищує 12 місяців і здатні приносити економічні вигоди (дохід у майбутньому), при цьому організацією не передбачається подальший перепродаж даних active

Non-current assets include:

intangible assets;

results of research and development;

main benefits;

profitable investment of material values;

financial investments, the return of which should be cleared no earlier than for the river;

other assets that may have signs of non-current assets.

Intangible assets (IA)- tse negroshovі active, yakі mayut physical form.

At the warehouse of NMA, zgіdno z Russian legislation, can be insured:

create science, literature and art;

programs for electronic counting machines;

wine walk;

short models;

selection achievement;

secrets of manufacturing (know-how);

trademarks and service marks.

Also, at the warehouse of the NMA, a good reputation can be secured, which vinified at the link with the enterprises of the enterprise as a mine complex (or even part of it).

To restore respect, which is not є NMA: vytrati, pov'yazanі z utavlennyam juridical individuals (organizational vitrati); іntelektualіnі і іlovі іїkostі personnel organіzаtsії, їх kіlіfіkatіya і zdatnіst і pratsі.

Results of the follow-up and distribution- Tse contribution to the completion of scientific and advanced, advanced design and technological work (hereinafter - NDDKR).

Basics- Tse sobi pratsі, yakі take part in the foraging process, while saving their natural form. They are used for the needs of the main activities of the organization, which are not bought up with the method of resale and due to the mother of the terms more than rock.

To the basic ones, they are in the way: Budіvlovі, Robochi, such a silovy machine that is stubborn, vimiryuvalni that is regulatory adjacent, hopping techies, transport, izbrument, Vobnicy that Marydari tu, timid, and productive. other relevant objects.

Pributkovy contribution of material values- Tse investment of the organization in the part of the lane, budіvlі, primіshchennya, obladnannya that іnshі tsіnnostі, scho mayut material-speech form, scho nadayutsіyu for a fee at timchasovo koristuvannya (timchasovoe volodіnnya that koristuvannya) with the method of taking away income.

Financial investments, return of which should be cleared not earlier than for the river- Tse financial assets of enterprises, buildings bring interest income. (state and municipal papers, titles of papers of other organizations, including those of borgoví ts_nn_ of papers, in which date that date of redemption is marked (bonds, bills), contributions to the statutory (warehouse) capital of other organizations of the state (including those daughters of ) ), giving positions to other organizations, deposit contributions from credit organizations, debtor debt collection, extortion of acts of the right to help, contributions from an organization-comrade under a simple partnership agreement.

To other non-current assets organizations may refer to:

vitrati organizations on the objects, which will be accepted by the year to form as objects of intangible assets or the main zabiv, as well as vitrati, connected with the completion of unfinished NDDKR

Vitrati, scho suyuyutsya future summer periods, such as a one-time payment for the right to koristuvannya results of intellectual activity and due to individualization

variety of bagatoric plantings, as they did not reach the operational age

the sum of repaid advances and advance payment of labor, services, related to the everyday life of the objects of the main benefits.

Non-current assets the work is turned on (implementation of obladnannya), yakі spozhivayutsya at the process of vikoristannya not at once (like materials), but for a three-year period, that goiter until the end of the process no earlier than after 12 months.

Dovgostrokov finance wins mainly for the increase of non-current assets(Basic fondi) and connected with the occasional cost of the great period of the hour (tobto on the term).

For the selection of jerelle molding, it is necessary to insure the following factors:

1. Availability of government financial resources;

2. Variation of the debt-line finance;

3. Achievement of financial stability of fixed and government capital and availability of long-term crediting;

4. Availability of a long-term financial loan for business.

Dzherela molding:

1. Vlasny capital;

2. Vlasniy kapital and dovgostrokovi pozikovі koshti.

Prior to the financing of the renewal of operational non-current assets, the following shall be submitted:

Vitrati ( Vitrati- ce penny vyrazhennya vitrat virobnichih chinnikіv, nebhіdnі realіzatsії pіdpriєmstvo ієї virobnichoї i prіzіzatsiynoї іyalnostі. Tobto tse vitrati material, labor, financial, natural, informational and other types of resources in the vartіsnym varazhennі for ensuring the process of production and sale of goods);

Depreciation recovery (Depreciation recovery - transferring the cost of the object of fixed assets by parts to products, which are viroblyayetsya, looking like a penny koshtiv, then we will go for repairs or the arrival of new objects of fixed assets);

Pributok. (From the method of reinvestment, for the consumption of the development of the company of vicorist, non-distribution of surpluses);

Long-term bank credits (bank credit - the price of granting fixed loans by commercial banks and other credit organizations);

Rent and leasing (depending on the amount of money transferred to other parties on the basis of the contract);

Other dzherela.

Dzherela finance deposit in non-current assets in the form of capital everyday life and the addition of a large number of objects of the main intangible assets share in the power and money.

To vlasnyh koshtіv finansuvannya lie like this vidi koshtіv:

depreciation recovery on the creation of the main costs and intangible assets;

surplus from animal organizations;

budgetary funds, donations on a non-refundable basis, including those in the form of taxable waivers.

Until the end of the finances, lie down the pozikovі koshti and other dzherel.

Prior to the position of the finances lie:

bank loans;

koshti, otrimanі at the form pozik vіd іnshih juridical ta physical features, zokrema for the security of paper papers;

budgetary expenses that rely on a return basis.

The financing of capital life is also charged for the expenses of other necks, to which lie:

Koshti, taken from others legal issues at the order of zdіysnennya spіlnoї dіyalnostі (under a simple partnership agreement);

koshti physical features, including foreign ones, like future buyers of everyday objects.

The concept of "non-current assets"

Capital - tse koshti, yakі invested in the development of virobnitstv. It seems otherwise, it’s worth pennies, it’s like taking away from the turnover like a surplus. The concept of "capital" means the value of the sight of the lane, valuable papers, pennies, which are directed to this wealth. Behind its structure, wines are made up of koshtiv, contributions to the active enterprises, which in their own hands means the accumulation of the rights of the Volodymyr, rozprijazhatisya and koristuvatisya mine. Activate two types:

• non-negotiables - koshti of the enterprise, which vibuli from the turnover;
• werewolves - tі, yakі mаyut zdatnіst protyag one virobnicho-governor's cycle peretvoryuvatisya for pennies.

stock

Non-current assets include fixed assets, intangible assets and other types of assets. This is the basis, the foundation of any business. In addition, as non-negotiable assets are formed on the cob of activity of the company, as the warehouse is changing, the stinks of the stench are victorious in the production process, to lay down success and failure to business. To ensure the effective management of them, a forward classification of various types and elements of these benefits is necessary.

Non-current assets include, capital assets and intangible assets, as well as long-term investments, work in progress, treasury assets, infusion of capital assets and other assets. Crimea, before them, you can secure the rights to koristuvannya natural resources, land, organizational vitrati.

Classification of non-negotiable coins according to the type of service

According to the nature of the service for certain types of state-owned activities of the company, non-negotiable assets include:

• how to serve the operational-government activity - to characterize the long-term assets of the company, which are victorious without intermediary among the commercial and commercial activities;
• service investment assets - to characterize the long-term assets that result in unfinished capital investments, financial investments, long-term investments, recognized for installation installation;
• social needs of the company's team that pleases - these include objects of social and cultural education: preschool children, health complexes, sports facilities.

Classification of non-negotiable cats according to the method of Volodinnya

Non-current assets include:

• vlasnі - dovgostrokovі aktiv, scho to lie with the company on the rights of volodіnnya and vіdobrazhayutsya at the warehouse balance;
• leases - characterize the group and vikoristovuyutsya vіdpovіdno before the agreement on rent or leasing.

Classification of non-negotiable assets from outpost security of credits

Due to the peculiarities of insurance and forms of outpost security, credits are divided into such non-negotiable assets:

• ruhomі, up to which one can bring in assets, which increase the amount of money at the time of an outstanding loan: possession, transport efficiency of that car;
• neruhomі, yakі not vyluchayutsya at rahunok repaid the loan: land plots, budіvlі, transfer device.

Appearance

The form of non-current assets includes:

1. The appearance of the OS - budіvel, land plots, transport, statutory toshcho.
2. The appearance of intangible assets - licenses and patents, int.
3. The appearance of a financial deposit - long-term loans and investments, as the term may be more than one fate.

Visnovok

Pochatkov varity of assets to be deposited according to the age of supply and good market value of the actual vartost. At the same time, the inflation rate should be periodically reassessed by OZ, patents, investments, and other non-current assets. On її izzhennya vplivaє morale and physical wear of actives under the term of operation. Depreciation lie down to vitrat virobnitstva. Sales of non-current assets, such as write-offs, are reported by the company. In the appearance policy of the company, the appearance of non-current assets is given a primary role.