Property Potential Enterprises
The property is characterized by the potential, the composition and condition of assets (primarily long-term), which owns and manages a commercial organization to achieve its goal. Property potential general form can be understood as a set of enterprises under its control. Analysis of the potential of the property begins with an overall assessment of the property business according to the asset balance. Necessary to determine size, composition and condition of assets, which owns and manages the company to achieve its goals (with further subdivision into procedures such as the construction of an analytical balance, vertical balance sheet analysis, horizontal analysis balance, the analysis of qualitative changes in the property potential.) Main the most informative indicators that characterize the property potential, are: 1. The amount of economic assets on the balance sheet indicator, which gives a generalized valuation of the value of the enterprise as a whole is determined by the formula: page 300 – page 252 – page 244 ip number 1 2. The value of net assets of the business This indicator is defined as the difference between the net worth of the company and the amount of accumulated losses (on balance). This indicator is particularly important in corporate activities, as of its value may depend size and structure of the sources of funds and payment of dividends to shareholders.
3. The share of the active part of fixed assets The active part of fixed assets is plant, equipment and vehicles, ie, assets directly Involved in the production workflow. 4. Wear factor, the coefficients update calculation formulas and retirement factors are discussed in Analysis of the structure and dynamics of plant and equipment 5. Odds structure of current assets current assets conditionally subdivided into: financial current assets (inventories), float (accounts receivable), cash and cash equivalents. Analytical value here is the structure of current assets (for example, the ratio of difficult to be realized and easily realizable assets) and the proportion of the type of asset that is most significant for the functioning of the enterprise. In the analysis used a variety of factors. Thus, to evaluate the structure factor of stocks used Stockpiling, calculated as the ratio of inventories and Cost-in-progress to finished goods, for the analysis of accounts receivable – turnover figures, the proportion of debt to total assets, etc.
