Revolving business assets according to the material contents represent the objects of the labor and instruments of labor considered as a part of the invaluable and fast-wearing-out subjects. These funds serve the sphere of production and completely transfer the cost to the cost of finished goods, changing an initial form in the course of one production cycle.
The enterprise treats the, at the sum of the current assets (stocks, monetary, receivables and other assets) is more or is equal to its external debt (obligations).
The financial result represents a gain (or reduction of cost of equity of the organization, formed in the course of its business activity for the reporting period. In accounting the result of such activity is defined by calculation and balancing of all profits and losses (losses) for the reporting period.
The balance profit or loss is the general financial result of activity of the enterprise and represents a difference between the received results of production and related expenses and acts as an absolute measure of economic activity.
Economic effect as a result of acceleration of turnover is expressed in relative release of means from a turn, and also in increase in the sum of profit. The sum of the released means from a turn in connection with acceleration (-E) or in addition raised funds in a turn (+ E) at delay of turnover is defined by multiplication of a one-day turnover of realization by change of duration of a turn.
The coefficient of real cost of property equal to the relation of the sum of costs (taken on balance) the fixed assets, capital investments, the equipment, production stocks and a work in progress to a balance result gives the important characteristic of structure of enterprise assets. On the basis of data of economic practice normal it is considered 45-55%.
means and receivables and in a certain measure (except for surplus and stale a stock production belong to the fast-realized assets. Therefore it is necessary to make the specified calculation of solvency, i.e. to define compliance of the fast-realized assets of external debt. Comparison with external debt testifies that assets exceed a, and it characterizes the enterprise as solvent.