Hostmab

Depending on the industry, this value can be much larger.

Depending on the industry, this value can be much larger.

The share of equity at the end of the year increased by 5.6% and to 77.8%, debt – decreased by 5.6% and to 22.2%.

The assessment of changes in the capital structure may be different for both investors and enterprises. Thus, for investors, in particular for banks, the situation is more reliable if the share of equity of customers is higher, because it eliminates financial risk.

The capital structure of the analyzed enterprise does not carry much risk for investors, as the company operates mainly on equity, which has grown significantly at the end of the period.

To address the issue of providing the company with its own funds, the ratio of own funds (Kz. K.) Is calculated. This indicator is calculated as the ratio of the difference between the amount of equity and the actual value of non-current assets to the actual value of working capital available to the enterprise.

The value of this coefficient must be greater than 0.1.

At the beginning of the year Kz. k. was:

Kz. k. = 9416 – 3243/9684 + 112 = 0.6

At the end of the year:

Kz. k. = 16615 – 5992/15254 + 112 = 0.7

As can examples of narrative essay topics be seen, both at the beginning and at the end of the year the ratio of own funds is much higher than 0.1.

It is known that companies can invest part of their profits in other companies. To determine what part of the company’s profits invested in other companies, calculate the coefficient of "transfusion" of capital:

Kp. k. = External financial investments / Balance sheet profit

In our example, for the reporting year, the company invested in other companies 47% of its profits:

Kp. k. = 2500/5324 = 0.47

Analysis of sources of equity formation

Internal analysis of the financial condition of the enterprise involves the study and evaluation of:

capital adequacy; dynamics and structure of equity; study of the reasons for changes in some of its components and assessment of these changes during the reporting period.

It should be noted that in the world financial practice the issue of capital adequacy is in the center of attention of economists-financiers of both banks and firms, companies. To determine the capital adequacy, a requirement is set for the minimum size of the capital adequacy ratio and the riskiness of assets. Equity must be at least 30 percent of the value of assets. Depending on the industry, this value can be much larger.

The coefficient of capital coverage (Kk. P.) Is calculated by the formula:

Kk. n. = VK / A

where: Kk. item – capital coverage ratio;

VK – equity;

A – assets.

Own funds consist of equity and additional capital.

Equity is:

share capital; share capital; additional invested capital; Reserve capital; undivided profit.

In the calculation of own funds additional capital is included in amounts not exceeding fixed capital.

The total capital of the enterprise increased by UAH 7,199,000. and is 16615 thousand UAH. Its increase by 99.3% (7147: 7199 x 100) was due to an increase in the authorized capital and by 3.2% – due to additional capital. There have been some changes in the structure of equity: the share of the authorized capital has increased by 1.2% and is 97.7%. The share of retained earnings decreased by 1.9%.

The capital coverage ratio (Kk. P.) Is:

at the beginning of the year: 9416 x 100/13039 = 72.2 (%); at the end of the year: 16615 x 100/21367 = 77.8 (%).

As can be seen, Kk. n. quite high. At the end of the reporting period, it increased by 5.6% to 77.8%.

In foreign practice, often determine the ratio of equity, or share capital in the total amount of funding sources. It is calculated by the formula:

Ka = Authorized capital / Bank currency

If for 1000 UAH. total capital accounts for several hryvnias of authorized capital, joint-stock or share, ownership in value terms lags far behind the value of the total monetary capital of the enterprise and shareholders can not expect a significant amount of dividends and capitalized profits.

For shareholders and potential investors, it is important to assess the use of share capital. In particular, such as:

declared dividends per share; net income per share.

The ratio of declared dividends per share (Co. d.) Is calculated as the ratio of declared dividends to the total number of issued and sold ordinary shares:

Co. d. = Amount of declared dividends / Number of ordinary issued shares

The amount of net profit (CZI) per share is one of the important indicators that characterize the efficiency of the enterprise. This indicator is determined by the ratio of net profit received by the company in the reporting period, minus taxes, to the number of ordinary shares outstanding:

CZK n. = Net profit / Number of issued, common shares

This indicator is the basis for determining another indicator of the use of share capital – the indicator "price-earnings". It is determined by the ratio of the market price per share to net income per share:

K "ts -p" = – Market price per 1 share / Net profit per 1 share

Foreign practice shows that the value of the coefficient "price – profit" is usually in the range from 1 to 80. All the above coefficients are considered in the dynamics. The increase in ratios indicates that shareholders have invested their capital profitably, and this is a good sign for companies to attract additional share capital. [3]

literature

Tarasenko NV Economic analysis of industrial enterprise. – Lviv. LBI NBU, 2000. – 485p. Finance of enterprises: Textbook / Head of the author. Qty. And science. Ed. Prof. AM Podderogin 3rd ed., Revised. and ext. – K .: KNEU, 2000 .– 460p. Explanatory dictionary of economist, businessman, banker, manager, broker, insurer, auditor and accountant // Compiled by: TM Mezentseva and others. – Mn .: Belarusian Association of Accountants. 1997. – 476s. Ekonomika pidpryiemstva: Uchebnik dlya vuzov // L. Ya. Avrashkov. – M .: UNITI, 1998. – 742p. Organizational structure of the enterprise. Konokov DG Rozhkov KA (Series "Business Thesaurus"), 1999 Analysis and diagnostics of financial and economic activity of the enterprise // Grishchenko OV: – Taganrog: TRTU Publishing House, 2000 Ivanov VM Financial market: Lecture notes. – K.: MAUP, 1999. – 112p. Finance of the enterprise // Ed. OS Galushko – Dnepropetrovsk. 1999. Theory of economic analysis: Textbook – M.: Finance and Statistics, 1999 – 416p. Financial and investment analysis // Textbook. Manual. Ed. J. Komarinsky. – K.: 1996 – 298s Ivanenko VM Course of economic analysis: Textbook. The method. – K.: Knowledge – Press, 2000 .– 207p. Volkov AA Finance of enterprises. Textbook // K.: – 2000. Nestorenko IP Financial Institutions: Textbook // K.: 1999 Sopko IV Accounting. – 1999V. P. Zavgorodny Accounting in Ukraine using national standards. K.: 2001.

13.07.2011

Personnel structure at the enterprise. Analysis and assessment of enterprise security. Abstract

The results of economic activity depend primarily on the efficiency of living labor – the most efficient and decisive factor in production. Providing the company with the necessary labor resources, their rational use, a high level of productivity parks contribute to increasing production, efficient use of equipment, machinery, mechanisms, reducing costs and increasing profits

The labor force includes the part of the population that has the necessary physical data, knowledge and skills.

The analysis of the enterprise’s labor supply is carried out by comparing the actual number of employees by category with the planned indicators and with the indicators achieved in the previous period. The main indicators of the use of labor resources are data on the number of staff of different categories and professions, their qualifications and educational level of working time in man-hours, the number of products or work performed, as well as information on the movement of personnel.

By the nature of participation in the production process, employees of the enterprise are divided into employees of the main activity, who are directly engaged in the manufacture of products, and non-production personnel employed in service and other farms.

The main categories of employees include workers: workers, students, engineering and technical personnel and security personnel.

For the analysis of labor resources the information of the reporting forms 2-PV "The report on work" 1-P "The report of the enterprise on production" 6-PV "Number of separate categories of workers of the enterprise and training" and also data of the planning and standard, accounting and operational information is used from reports of divisions of the enterprise, other operational data. Table 2 shows that in the reporting period the number of staff increased compared to the previous period by 54 people, including the number of employees increased by 53 people, workers increased by 51 people, employees increased by 2 people. The volume of production, respectively, also increased compared to the previous period by 87.2%, which is to 31047 thousand UAH.

Along with the analysis of the availability and movement of the number of employees, it is important to structure the personnel of the main activity and to determine the level of its optimality. To do this, compare the actual proportion of each category of staff in its total number with the required, over several periods and determine the deviation (Table 2).

The data required for the analysis of the provision of the enterprise with labor resources are shown in table 1.

Table. 1. Assessment of the company’s human resources.

Indicators

Fact for the past period

During the cherished period

Absolute deviation (+, -)

Actually,%

 

 

plan

fact

from the plan

from the past period

to the plan

to the past period

Total staff, including

548

550

602

+52

+54

109.5

109.9

1. Employees of the main activity of them

520

540

573

+33

+53

106.1

110.2

– workers

479

520

530

+ten

+51

101.9

110.6

– employees, including

41

41

43

+2

+2

104.9

104.9

– leaders

ten

eleven

12

+one

+2

109.1

120.0

– specialists

31

31

31

2. Non-industrial personnel (non-core activities)

28

28

29

+one

+one

103.67

103.6

– Production volume thousand UAH

35597

45597

66644

+21047

+31047

146.2

187.2