Besides disclosure of information on the size of net assets and the reasons of its change in comparison with the previous period, explanations to the balance sheet have to contain information on separate components of own capital and their dynamics.
And at last, the third feature is connected with temporary aspect of activity of the organization. Coefficient of true profitability (R influencing profitability of own capital is defined by productivity of work of the reporting period, and it does not reflect future effect of long-term investments. Decrease in profitability of own capital cannot be considered as the negative characteristic of the current activity if the okuplyaemost of expenses is supposed further.
Is of great importance for the organization at the expense of what factors profitability of assets grows or decreases. Because at the different organizations increases of profitability of sales and increase in volume of realization are not identical.
3 Synthesis of information on the centers of emergence of expenses, responsibility and profitability. In the free account reflection of own expenses of divisions, sizes of the transfer prices of material resources and finished goods, profit level is obligatory.
lack of flexibility in relationship of workers of management personnel because of application of formal rules, is as a result at a loss and slowed down information transfer that affects speed and timeliness of adoption of administrative decisions;
The carried-out work showed that the accounting of own capital at the enterprise is organized not rather in detail. For improvement of a financial position and improvement of system of accounting of the analyzed enterprise it is possible to recommend the following actions:
Except coefficients of profitability of sales and true profitability for the analysis of own capital use the following indicators: profitability of all capital, profitability of own capital, profitability of financial investments.
to increase the par value of the stocks issued earlier, with obligatory retirement old, or to issue new, so-called bonus stocks. The order of carrying out bonus issue of shares begins with determination of coefficient of increase in authorized capital (To) which pays off on a formula:
The increase in own capital can be carried out as a result of accumulation or preservation of retained earnings for primary activity with considerable restriction of its use on the non-productive purposes, and also as a result of distribution of net profit in the reserve funds formed according to constituent documents.
Differentiation of the reserve capital in the account and balance found a wide circulation in world practice. So, in many countries to each of types of resources there corresponds separate article of balance. Specification of articles of balance by separate types of resources, on the one hand, increases analyticity of balance, with another strengthens control of education and use of means of the specified sources.
1 Satisfaction of needs of the personnel of different levels of management for information, necessary for decision-making. Management accounting as system has to be organized at the enterprises in three levels: zero, the first, the subsequent.
Considering value of information on structure and structure of own capital for the analysis of ability of the enterprise to self-financing, it is necessary to provide its disclosure in explanations to the report the external user had opportunity to make the necessary decisions.
Communication between profitability of own capital and profitability of assets (profit/loss) reflects importance of a phenomenon of debt. Profitability of own capital is equal to the relation of net profit (i.e. result after financial an expense to own capital.
Profitability of own capital is one of the main indicators of efficiency of functioning of the enterprise which all activity has to be directed on increase in the sum of own capital.