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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 the profound analysis it is expedient to group all current assets in categories of risk. For example, there is a high probability of that receivables will be easier to be realized, than a work in progress, or expenses of future periods.

If value of coefficient of a covering considerably exceeds a ratio 1: 1, it is possible to draw a conclusion that the enterprise has the considerable volume of the free resources formed at the expense of own sources.

Other indicator characterizing liquidity of the enterprise is working capital which is defined as a difference of operating costs and short-term obligations. In other words, the enterprise has working capital until the Current assets exceed the short-term

The preliminary estimate of a financial position of the enterprise is carried out on the basis of data of the balance sheet, "the Report on financial results and their use", and also "the Annex to balance of the enterprise".

The absolute liquidity index (urgency coefficient) is estimated as in cash and the fast-realized securities (III the asset to short-term debt (a section III result a passive undressed. It shows, what part of the current debt can be extinguished for date of drawing up balance or other concrete date.

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.

- 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);