The capital of the enterprise can be considered from several points of view. First of all, it is useful to distinguish between capital real, those. existing in the form of means of production, and capital monetary, i.e. existing in the form of money and used to acquire the means of production, as a set of sources of funds to ensure economic activity enterprises. Consider first money capital.

Equity and debt capital

Funds that ensure the activities of the enterprise are usually divided into own and borrowed.

Equity of the enterprise is the value (monetary value) of the property of the enterprise, wholly owned by it. In accounting, the amount of equity capital is calculated as the difference between the value of all property on the balance sheet, or assets, including amounts not claimed from various debtors of the enterprise, and all obligations of the enterprise in this moment time.

The company's own capital is made up of various sources: authorized, or share, capital, various contributions and donations, profits that directly depend on the results of the enterprise, additional capital, targeted financing. A special role belongs to the authorized capital, which will be discussed in more detail below.

Borrowed capital- this is capital that is attracted by the enterprise from the outside in the form of loans, financial assistance, amounts received on security, and other external sources for a specific period, under certain conditions, under any guarantees.

The sources of borrowed capital of the organization are:

• long-term credits and loans;
• short-term loans;
• advances from buyers and customers;
• long-term lease of fixed assets;
• etc.

Authorized capital

The capital of the enterprise is the monetary value of the property of the enterprise.

According to the sources of formation The company's capital is divided into equity and borrowed capital.

Of particular importance in the equity capital of an enterprise is the authorized capital - the basis for the creation and functioning. The authorized capital combines the right to own and dispose of property and the functions of a guarantor of shareholders' property rights.

The authorized capital plays the most important role in the functioning of the organization, since its funds are basic for the economic activity of the organization and on its basis most of the funds are formed, Money organizations.

Authorized capital represents a set of funds (contributions, contributions, shares) of the founders (participants) in the property when creating an enterprise to ensure its activities in the amounts determined by the constituent documents.

The authorized capital is the initial, initial capital for the enterprise. Its value is determined taking into account the proposed economic (production) activity and is fixed at the time state registration enterprises.

Formation of the authorized capital

Certain features have the formation of the authorized capital of joint-stock companies. The authorized capital consists of a certain number of shares different kind with a fixed value. The procedure for the formation and change of the authorized capital is regulated by the relevant legislative acts. When creating an enterprise, it is necessary to determine the necessary and sufficient amount of the authorized (share) capital.

Authorized capital formed at the expense of contributions (contributions) of the founders(participants at the time of the creation of the organization); it must not be less than the size established by law. The composition of the authorized capital depends on the organizational and legal form of the organization. The authorized capital is formed:

• from the contributions of participants (share capital) for business partnerships and for limited liability companies (LLC);
• par value of shares for a joint-stock company (JSC);
• property share contributions (production cooperatives or artels);
• statutory fund allocated by a state body or local self-government body.

Any changes in the size of the authorized capital (additional issue of shares, reduction of the nominal value of shares, making additional contributions, admission of a new participant, accession of part of the profit, etc.) are allowed only in cases and in the manner prescribed by the current legislation and constituent documents.

When forming the authorized capital, additional sources of funds may be formed - share premium. This source arises during the initial issue, when shares are sold at a price above par. The amounts received are credited to additional capital.

Additional and spare capitals are formed in the organization mainly as additional reserves of the organization to cover unforeseen losses and losses of the organization. So, for example, the reserve fund of the organization is formed in without fail by an annual deduction of at least 5% of net profit and must be at least 15% of the authorized capital. Additional capital is a source of funds of the organization, which is formed as a result of the revaluation of fixed assets and other material assets. Regulations prohibit its use for consumption purposes.

Undestributed profits represents the cash of the organization after the formation of trust funds and the payment of all mandatory payments. Retained earnings form a multi-purpose fund, which accumulates profit funds. Each organization independently decides on the options for the distribution and use of net profit.

Special Purpose Funds - these are funds that are formed for the purpose of subsequent targeted spending of financial resources.

Capital structure

One of the pressing problems is the problem of choosing optimal capital structure, i.e. determining the ratio of own and long-term borrowed funds.

The ratio between own and borrowed sources of funds is one of the key analytical indicators that characterize the degree of risk of investing financial resources in a given organization.

The structure of capital provides its minimum price and, accordingly, the maximum price of the organization, the optimal level of financial leverage for the organization. Financial leverage is a potential opportunity to influence the organization's profit by changing the volume and structure of long-term liabilities. Its level is measured by the ratio of the growth rate of net profit to the growth rate of gross income (ie income before interest and taxes). The higher the leverage value, the more non-linear the relationship (sensitivity) between changes in net profit and profit before taxes and interest becomes, and, consequently, the greater the risk of not receiving it. The level of financial leverage increases with an increase in the share of borrowed capital. Thus, the effect of financial leverage is manifested in the fact that an increase in the share of long-term borrowed funds leads to an increase in the return on equity, but at the same time, there is an increase in the degree financial risk, i.e. there is an alternative risk and expected return.

When making decisions about the capital structure, other criteria should also be taken into account, for example, the organization's ability to service and repay debts from the amount of income received, the size and stability of projected cash flows for servicing and repaying debts, and so on. An ideal capital structure maximizes the organization's total cost and minimizes its total cost of capital. When making decisions on the capital structure, the sectoral, territorial and structural features of the organization, its goals and strategies, the existing capital structure and the planned growth rate should also be taken into account. When determining the methods of financing (issue of shares, loans, etc.), the structure of debt financing should take into account the cost and risks of alternative financing strategies, market trends and their impact on the availability of capital in the future and future interest rates, etc. .

The real capital of the organization reflects the totality of production resources, which, as a rule, include:

• main capital;
• working capital;
• personnel (cadres).

To fixed capital include fixed assets intangible assets and long-term financial investments. Working capital is spent on the purchase of funds for each production cycle (raw materials, basic and auxiliary materials, etc.), as well as on wages. Fixed capital serves for a number of years, while circulating capital is completely consumed during one production cycle.

Fixed capital in most cases is identified with the fixed assets of the enterprise. However, the concept of fixed capital is broader, since in addition to fixed assets (buildings, structures, machinery and equipment), which represent a significant part of it, fixed capital also includes construction in progress and long-term investments - funds aimed at increasing capital stock.

Under the staff (personnel) understand the totality of employees employed at the enterprise and included in its payroll.

A limited liability company (hereinafter referred to as LLC) is a commercial organization created by one or more legal and / or individuals, in order to extract profit and its subsequent distribution among the participants.

The experience gained in TARP SVAO shows that it is advisable to register an LLC under the following conditions:

Availability of partners who are ready to contribute relevant resources (property, ideas, connections) to the organized business;

Sufficiency of profit to pay for the work of an accountant and pay tax on dividends;

Organization of business for various types of activities with the subsequent possibility of transferring it to inheritance or alienation through sale, donation.

In this regard, an LLC is one of the most popular types of registration. legal entities. There are several reasons for this:

Lack of personal material liability of the founders (regardless of the amount of debt, the founder is liable only within the limits of the amount of his contribution to the authorized capital);

Possibility to engage in various types of commercial activities (having received the necessary permits and licenses, the LLC has the right to engage in any type of activity, including the sale of alcohol);

The ability to manage business activities not personally, but through a professional representative appointed by order (without issuing a power of attorney);

Relative simplicity in registering an LLC;

Legislative certainty of the rights and obligations of LLC participants;

Opportunity to attract additional third-party investment or to merge with another enterprise.

One of the main features of an LLC is the presence of an authorized capital (capitalization of the company) necessary for the initial conduct of the business being created. Another important reason for the capitalization of a company is to ensure the return of funds to the founders that were contributed by them to implement a specific business plan. Therefore, the capitalization of a company, unlike other types of capital, must always have a minimum fixed amount, which is determined when registering a business in the form of an LLC. At the beginning entrepreneurial activity the capitalization of a company is defined as the difference between the volumes of its financial resources or the value of property and assumed obligations to creditors (founders). In subsequent activities, the capitalization of the company must be maintained in the amount determined by the statutory documents.

What is authorized capital and its types

The authorized capital is the funds on the balance sheet of the LLC. Depending on the form of these funds, the authorized capital may be financial or monetary (determined by the money on the accounts of the LLC) or property (expressed in material objects that bring profit).

The monetary capitalization of a company is the minimum amount in rubles, contributed with a sole business organization (for registering an LLC - 10,000 rubles) or an amount that is a multiple of the number of founders of the company (but not less than 10,000 rubles).

The property form of the authorized capital is the material objects that ensure the activities of the LLC, for example, equipment on which products will be manufactured. The property authorized capital of an LLC always acts as an additional measure for the capitalization of a business, which is not a mandatory form. The capitalization of an LLC must be supported by a minimum amount of 10,000 rubles.

In general, the above types of authorized capitalization represent the amount of money and material resources that guarantee the fulfillment of the LLC's obligations to creditors by establishing appropriate legal relations.

TARP SVAO, as part of the provision of the "" service, provides legal advice on the capitalization of any type of business, including LLC. Contact us and we are happy to help you!

Legislation Russian Federation the possibility of registering an LLC with a minimum amount of authorized capitalization (10,000 rubles) is provided. Entrepreneurs often, without hesitation, use this legislative opportunity and register an LLC with a minimum amount of capitalization. The main advantage of this approach is to minimize the costs allocated for starting a business. However, in addition to attractiveness, the minimum capitalization when starting a business can serve as a basis for various inconveniences when doing business in the future.

The main disadvantages of the minimum authorized capitalization:

Low investment attractiveness LLC (small funds - minimal opportunities for profit);

Insufficiency of working capital for the annual increase in profits (a minimum of funds can only be enough to service the business);

Inability to expand the business without additional attraction of additional financial resources.

Additional contributions to the authorized capitalization require changes to the constituent documents of the LLC, accompanied by additional financial costs.

Additional attraction of funds to increase the attractiveness of the business can be carried out by:

loan organizations;

Gratuitous contributions of members of the organization of the society;

Use of funds received from payments for transactions.

Any loan (of founders or others) must be repaid at the end of the term. Otherwise, these funds must be included in the income of the LLC, on which corporate income tax is paid.

Gratuitous contributions refer to income that is subject to corporate income tax constituting additional financial costs.

Making payments creates income subject to VAT and corporate income tax.

The advantage of maximum authorized capitalization

Availability maximum size the authorized capital testifies to the high solvency of the LLC;

High investment attractiveness (high solvency is a guarantee of high profits);

Possibility of increasing the business and its assets without additional attraction of additional financial resources.

Disadvantages of maximum authorized capitalization

The presence of a limitation in size (the size of the authorized capital cannot exceed the value of the net assets of the company);

The obligation to form the authorized capital strictly within the time period specified by law;

Difficulties in the subsequent withdrawal of funds from the business (reducing the authorized capitalization is a rather complicated procedure that takes a lot of time).

When registering an LLC, it is advisable to predict the necessary and sufficient amount of authorized capitalization, which, in your opinion, should ensure the smooth implementation of your business idea and its development prospects, taking into account the guaranteed opportunity to deposit these funds on time. At the same time, it is necessary to proceed from the principle: the optimal size of the authorized capitalization is the amount of cash and other material resources that provides a balance between the needs of the business and the capabilities of the founders of the company, taking into account its (business) development in order to obtain maximum profit in the most acceptable time frame.

TARP SVAO has solid experience in providing services for the registration of LLC. When you contact us, you will quickly receive high-quality legal service from experienced professionals.

You can get more detailed information on this issue, taking into account the specifics of the implementation of your business ideas, by contacting us personally or by phone. 8-499-706-88-20.

Journal Pravoved.ru

Advice from experienced lawyers for all occasions

Subscribe

You have successfully subscribed!

Authorized capital of LLC: how to evaluate and pay without errors

• More

You register an LLC. One of the main questions that interests you is: how to pay for the authorized capital? And for starters: how to determine its size and fix it in the constituent documents? You will find answers to these questions in the article. In addition, we will tell you how to contribute the authorized capital with property, and what sanctions await owners who have overestimated the value of the authorized capital.

Determine the amount of the authorized capital

In the general case, the minimum authorized capital for limited liability companies is 10 thousand rubles (clause 1, article 14 federal law No. 14-FZ). It remained unchanged after the civil law reform, despite the fact that lawmakers planned to raise the lower threshold to 500,000 rubles.

But special requirements may be established by law for the size of the authorized capital. They depend on the type of activity of the future organization. So, for private security activities, the size of the authorized capital of an LLC must be at least 100 thousand rubles, and for alcohol retail in Moscow (the regions themselves set the limit) - at least 1 million rubles.

It is necessary to fix the amount of the authorized capital in the decision of the founder (if he is alone) or treaty (if there are several participants). In the latter case, it is necessary to register the shares.

Choose a form of payment

You can contribute the authorized capital not only in money, but also in property. True, there is a small restriction here: 10 thousand rubles must be paid in cash. For example, you have determined the size of the authorized capital of 100 thousand rubles. In this case, the value of the property cannot exceed 90 thousand rubles.

What exactly can be a contribution to the authorized capital?

Real estate, including land, buildings, structures, construction in progress; equipment, cars, special equipment, office equipment and furniture; securities, shares and shares in other organizations; rights subject to evaluation - under license agreements, exclusive and other intellectual rights. In general, a lot of things - an open list is contained in article 66.1 Civil Code RF.

It's easier to say what can't be added:

• the right to permanent (unlimited) land use. The prohibition is contained in paragraph 6 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ;
• lease right land plot, the owner of which is the state (municipality), if the tenant is a resident of a special economic zone (Article 35 of the Federal Law of July 22, 2005 No. 116-FZ);
• the right to lease a forest plot (clause 4, article 5 of the Federal Law of December 4, 2006 No. 201-FZ);
• the right to use property if it is transferred to a small or medium-sized enterprise as part of the small and medium-sized business support program (p. 18 of Federal Law No. 209-FZ of July 24, 2007).

Valuate property

If you have decided to contribute the authorized capital with property, then it must be evaluated.

Since September 1, 2014, the rules for assessing contributions to the authorized capital have changed.

Previously, the conclusion of a professional appraiser was required only if the value of the property exceeded 20 thousand rubles. In practice, this meant that participants could bring in any property, even a broken printer, valuing it on their own at 20,000 rubles, since no one was checking at the time of registration.

Now, regardless of the value of the property, you will have to use the services of a professional appraiser. It is the amount indicated in the report by an independent appraiser that must be indicated as the size of the authorized capital or its share - its participants do not have the right to overestimate. In addition, now the evaluator, along with the participants, is responsible for the distorted figures. True, liability can only arise within five years from the date of registration of the LLC (or change in the size of the authorized capital) within the overestimated amount and in the case when the property of the LLC is not enough to pay off debts. Another condition is that the fact of overestimation of the cost is proven in court.

Pay in set time

Since May 5, 2014, the terms of payment of the authorized capital have changed. Now this must be done within four months from the date of registration of the organization. The founders have the right to set a shorter term.

The previous period for payment was much longer - a year from the date of registration. But at the same time, at least half of the amount had to be paid already at the time of registration, that is, before the completion of the procedure and receipt of documents from the tax office. This somewhat complicated the process, since in the absence of a certificate of state registration, the bank first opened a savings account, to which the owners deposited money (if the authorized capital was formed in monetary form). After the registration was completed, the savings account was closed, and the money from it was transferred to the newly opened current account. Now it's not necessary - Founders can deposit money directly to a current account or to the organization's cash desk. In the case when the authorized capital is formed at the expense of property, it is necessary to draw up an appropriate document - an act of acceptance and transfer. Its shape is arbitrary, a sample is easy to find on the Internet.

Local authorities have the right to establish restrictions on the Criminal Code on separate categories manufactured products and services. What does the size of the authorized capital affect? wages payment for the rent of the premises. At the end of the second reporting year, the amount of the authorized capital should not be lower than the pledged initial cost. The size of the starting amount and its change significantly affect the change in the value of the shares of depositors. During the operation of the enterprise, a voluntary decrease in the initial capital is possible. If the board of directors deems it appropriate to reduce the starting amount, then appropriate adjustments are made to the company's Charter. For example, the entered production building is not used for its intended purpose. It is returned to the co-founder in the property.

Authorized capital of LLC: how to calculate and pay

The percentage of depositors' shares will remain unchanged, and the monetary indicator will decrease in accordance with the decrease in the size of the authorized capital. Consider an example: An initial capital in the amount of 2,000,000 rubles has been established.

The LLC has three founders. The share of Sergeev I.V. - 60% = 1,200,000 rubles. The share of Yakovlev S.K. - 25% = 500,000 rubles. Share Chernova E.

S. - 15% = 300,000 rubles. By agreement of the parties, the size of the Criminal Code was reduced to 1,200,000 rubles. In this way, share co-founders will change only in monetary terms: Sergeev I.
V. - 60% = 720,000 rubles. Yakovlev S.K. - 25% = 300,000 rubles. Chernova E. S. - 15% = 180,000 rubles. It is allowed to reduce the starting amount of capital to its limit value - 10,000 rubles.
If its size is below the minimum level, the enterprise is subject to liquidation.

Calculator for calculating the shares of LLC participants (beta)

Monitor the organization's equity ratio on a regular basis. Calculate it using the formula: Ksko = (line 1300-line 1100) (form No. 1 of the balance sheet). A positive value, growth or stability of the indicator indicates the financial stability of the enterprise, and a negative number indicates that the main volume of current assets is formed loan account.
A decrease in the share of equity in the balance sheet and working capital over time may lead to the impossibility of fulfilling obligations to partners, and subsequently to bankruptcy. 5 In addition, take into account the share of equity in own working capital, which characterizes the ratio of own and borrowed sources of financing for the company's activities.

What is the authorized capital of LLC for: definition, influence, calculation

Return on invested capital This ratio characterizes the return on capital raised from external sources. (2.24) The indicator has no normative value. But its importance lies in the fact that it acts as a benchmark for assessing the feasibility of attracting borrowed funds by an organization at a certain percentage.

Attention

If the interest on the loan is higher than the return on invested capital, this means that the organization will not be able to use the loan effectively enough to earn interest on it. Therefore, it makes sense to take out only those loans, the interest on which is lower than the return on invested capital.

5.5 Gross Margin This measures the profit earned from operations after all variable costs have been deducted from revenue.

Authorized capital

The authorized capital is a set of funds (contributions, contributions, shares) of the founders (participants) in the property when creating an enterprise to ensure its activities in the amounts determined by the constituent documents. The authorized capital is the initial, initial capital for the enterprise.

Important

Its value is determined taking into account the proposed economic (production) activity and is fixed at the time of state registration of the enterprise. Formation of authorized capital Formation of the authorized capital of joint-stock companies has certain features.

The authorized capital consists of a certain number of shares of various types with a fixed par value. The procedure for the formation and change of the authorized capital is regulated by the relevant legislative acts.

Authorized capital

Indicators for evaluating profitability and profit 5.1 Profitability of costs The coefficient characterizes how many rubles of profit fall on one ruble of the enterprise's costs. (2.21) The value of the indicator must be greater than one. 5.2 Profitability of turnover The indicator characterizes how many rubles of profit fall on one ruble of sales. (2.22) The growth of indicators is assessed positively. 5.3 Return on assets The return on assets ratio (economic profitability) characterizes - the level of profit created by all the assets of the enterprise that are in its use according to the balance sheet. (2.23) The return on assets strongly depends on the industry in which the enterprise operates. For capital-intensive industries (such as rail transport), this figure will be lower.

Authorized capital: how to calculate the value of a share in non-monetary form

The growth of the indicator in dynamics is assessed positively. 4.2 Inventory turnover in days (2.15) The shorter the turnover, the better. 4.3 Turnover of funds in settlements This indicator is measured in turnovers (times) and shows how many times turned into reporting period funds invested in accounts receivable. The growth of the indicator in dynamics is considered as a positive trend, because the company is more likely to receive payment of bills. (2.16) 4.4 Maturity of receivables The indicator characterizes how many days the funds were involved in receivables. (2.17) The decrease in the dynamics indicators is assessed positively. In the analysis, the maturity of receivables is compared with the maturity of accounts payable.

Methodological bases for the formation of the authorized capital

When forming the authorized capital, additional sources of funds may be formed - share premium. This source arises during the initial issue, when shares are sold at a price above par.

The amounts received are credited to additional capital. Additional and reserve capital are formed in the organization mainly as additional reserves of the organization to cover unforeseen losses and losses of the organization. So, for example, the organization's reserve fund is formed without fail by annual deductions of at least 5% of net profit and must be at least 15% of the authorized capital.

Additional capital is a source of funds for the organization, which is formed as a result of the revaluation of fixed assets and other material assets. Regulatory documents prohibit its use for consumption purposes.

The authorized capital of the enterprise - definition, size, formation, types

Maturity of accounts payable The indicator characterizes the number of days during which the company's funds were in the form of accounts payable. (2.18) 4.6 Duration of the operating cycle Shows the time for which the company's resources, including those received in the form of deferred payments, commercial and commodity loans (accounts payable) are frozen in inventories and receivables. (2.19) A decrease in the indicator in dynamics is a favorable trend. 4.7 Financial cycle This is the period of complete turnover of funds invested in current assets, starting from the moment of repayment of accounts payable for raw materials received and ending with the collection of receivables for delivered products. (2.20) 5.

Authorized capital how to calculate

This is the initial financial component necessary to launch a new enterprise and ensure the safety of attracted investment funds. What is a share in the authorized capital of an LLC? One or more participants can open an LLC. In the first case, the capital is not divided. In the second, the starting amount is divided into shares as a percentage, depending on the contribution of the co-founders.

Consider an example of calculating shares: According to the Charter of an LLC, a UK is required in the amount of 1,300,000 rubles. Khakimov M. Yu. contributed 900,000 rubles. Its share = 70% (900,000*100/1,300,000); Yurasova E.

V. contributed 200,000 rubles. Its share = 15% (200,000*100/1,300,000); Sergeev V.N. contributed 200,000 rubles. Its share = 15% (200,000*100/1,300,000). The total amount of shares is 100%, which corresponds to the starting amount of 1,300,000 rubles. The controlling stake is held by Khakimov M. Yu.

How to calculate authorized capital

Concentration ratio of borrowed funds (2.10) where DO - long-term liabilities. The lower the value of the indicator, the better for the enterprise.

3.3 Coefficient of financial dependence of capitalized sources (2.11) The growth of the coefficient is assessed negatively. 3.4 Ratio of financial independence of capitalized sources (2.12) The growth of the indicator is assessed positively. 3.5 The level of financial leverage (leverage) (2.13) This ratio characterizes how many rubles of borrowed capital account for 1 ruble of own funds. The higher the value of the ratio, the higher the risk associated with this company and the lower its reserve borrowing capacity.
Growth is negative. 4. Indicators of business activity 4.1 Inventory turnover (in turnovers) The indicator characterizes the efficiency of investing in inventories.

How to calculate the authorized capital of a company

If the Charter of the organization contains a prohibition on the sale of shares outside the LLC, then the transaction is concluded in favor of the company. All agreements on alienation are certified by a notary.

In a short video, Alexander Trifonov talks about the procedure for concluding a transaction for the sale of a share to third parties: When organizing an LLC, you should not focus on the minimum size of the authorized capital. The higher the initial amount pledged initially, the more confidence the organization will receive from investors. The new venture will receive sufficient assets to launch successfully. A small amount of authorized capital requires small investments. But here there is a difficulty in finding investors and creditors.

1. Current liquidity ratio Line 290 - line 230 - the amount of debt of the founders on contributions to the authorized capital line 690. Calculation formula for the liquidity ratio Ktl OA - DZds - ZU KO
2. Evaluation of the effectiveness of the use of the organization's own capital (on the example of FSUE RPZ "Krasnoarmeisky") DuPont, the amount of equity capital is involved in the capitalization ratio, we analyzed this indicator using a factor model, decomposing the value of equity capital into terms ... Dupont, the value of equity capital is involved in the capitalization ratio, we analyzed this indicator using a factorial model, decomposing the value of equity capital into terms formula 2 LR A SK A UK DK NP 2
3. Method of analysis of form No. 3 “Report on changes in capital” of accounting (financial) statements Next, the coefficients characterizing the movement of inflow, disposal, increase in the equity capital of a commercial organization as a whole, as well as the first-order factors that determine it, the authorized capital of the additional capital of the reserve capital and retained earnings Table 2 Table 2 Coefficients characterizing
4. Features of the financial policy of companies in times of crisis The general focus of these measures is the capitalization of business, including through retained earnings received from core activities and the sale of part of the assets, as well as reducing the debt burden 9 reducing or stopping dividend payments repayment of the most urgent obligations loans long-term loans obtaining deferrals from suppliers in order to reduce the need for capital exchange of claims for shares in the authorized capital in which the creditors of the organization become its participants receiving deferrals of settlements for certain forms... At the fourth stage, the results of the survival policy are analyzed, which should lead to an increase in fundamental the cost of invested capital calculated in accordance with the principle of equivalence to the following formula Vic ROIC IC WACC ROS kic ... In addition, typical for an effective survival policy are the following trends increase in return on assets increase in profitability of sales shortening of the financial cycle increase in labor productivity increase in the profit reinvestment ratio decrease in debt burden decrease in material and wage intensity of products decrease in the level of total risk
5. Analysis of the relationship between the financial result and the provision of own working capital K is the ratio of the provision of own working capital of stocks and costs, which is calculated by the formula where ZAP funds in stocks and costs if the formation of fixed assets at the enterprise occurred mainly at the expense of ... It quite accurately reflects the economic content of this coefficient in the event that the formation of fixed assets at the enterprise occurred mainly at the expense of its own funds, for example, the authorized capital of profit, and construction in progress and long-term financial investments have small share in
6. Let's determine the turnover ratio and the period of turnover of accounts payable for 9 months for this company, the balance sheet is given ... The value of net assets is lower than the authorized capital of the company Another sign of the riskiness of the debtor, which is important to focus on when making a decision ... about significant risks The formula for determining the value of net assets looks like this
7. Estimated default of the borrower MC - authorized capital of NC - unallocated capital R - reserves Thus, this indicator takes into account only ... The model estimates, taking into account the changed indicator, are shown in Fig. according to the modified formula is significant at 5%
8. Comparative analysis of various approaches to assessing the financial stability of high-tech companies The recommended value of this ratio is greater than or equal to 1 return on sales reflecting the share of profit per ruble of revenue from... according to the following formula Difference of real equity capital and authorized capital Additional
9. Equity capital Scoring of financial stability as Equity concentration ratio Equity capital formula Equity capital Balance currency - Liabilities of the enterprise Own ... The total equity capital of the enterprise is reflected in the balance sheet in the following main forms authorized capital reserve fund target special
10. Optimization of the balance sheet structure as a factor in increasing the financial stability of the organization Indicator Formula Calculation Results Financial leverage ratio in 2012 CFL2012 &Sum Ud2012 DZK2012 &Sum Ud2012 DSK2012 ... to calculation thousand rubles 54314
11. The general formula for calculating the Kdsk coefficient Net profit 100% Average equity capital Calculation formula according to the old accounting... Owners receive profitability from investments in the form of contributions to the authorized capital They donate the funds that form the equity capital of the organization and receive rights in return
12. Return on equity General formula for calculating the coefficient Krss Net profit 100% Average equity value Calculation formula according to the old accounting ...
13. Return on equity General formula for calculating the Krsk coefficient Net profit 100% Average equity value Calculation formula according to the old accounting ... Owners receive profitability from investments in the form of contributions to the authorized capital They donate the funds that form the equity of the organization and receive rights in return
14. The model of automatic financial reporting of the enterprise Pr Products are sold both at the prices of the price list, which is formed by multiplying the cost of stocks used for the production of the product by the coefficient of the trade markup of the increase in the cost of services k, and at a discount n at free prices n ... To demonstrate the formation of automatic financial statements in electronic format, it is proposed facilitated accounting without a client base and with payroll not by personalities, but by departments as a whole, implemented by the formulas of the Excel spreadsheet editor on five reporting sheets Data entry Expenses Income Financial report and Balance... the need for a shareholding option
15. Six signs of riskiness of debtors In accordance with it, the coefficient is calculated according to the Kokz formula Accounts payable on... I Capital and reserves Authorized capital 1310 0.2 Own shares repurchased from shareholders 1320 0 Revaluation of non-current assets 1340
16. Return on equity Return on equity is a ratio equal to the ratio of net income from sales to average annual cost of equity Data for his ... Return on equity formula Return on equity Net profit Average value of equity Return on equity is the main ... Owners receive a return on their investments> in the form of contributions to the authorized capital They donate the funds that form equity organizations and receive in return the rights
17. Methodological aspects of managing the organization's own capital using the cost criterion Rusanova argues that it is more reasonable to use only share capital in the denominator of the formula, since the use of the entire amount from share capital in the calculation underestimates ... The cost of additional capital and retained earnings can be equated to the cost of share capital capital and equate the value of reserve capital to zero since it is usually formed once... R is the capitalization ratio In relation to the value of ordinary shares, this model can be transformed as follows
18. Conditions for ensuring the financial stability of insurance companies Also, the most important condition for ensuring the financial stability of insurance operations is reinsurance, which is used regardless of the form of organization. insurance fund the size of the insurer's authorized capital and insurance reserves Another condition is the formation of insurance reserves intended to ensure ... This degree of probability is measured using the coefficient K F V Konynin, the author of the only textbook in the 1940-1950s, State insurance in the USSR ... This formula indicates a direct dependence of stability on two size factors tariff rates and the number of insured
19. Own working capital Own working capital formula Own working capital Equity capital - Non-current assets valuable papers operations in the financial market stable liabilities Own working capital ... Further, the ratio of own working capital security current assets working capital net working capital other current assets
20. Methodology for economic analysis of the financial and economic activities of a construction organization in order to confirm the continuity of development Aggregate capital The amount of the excess of net assets over the authorized capital thousand rubles the amount thousand rubles basic rates ... Calculation formula Economic content of the indicator Financial independence autonomy coefficient Capital and reserves Long-term liabilities Short-term liabilities