Active O. F. - means of labor which are directly involved in technological process of influence regarding work (raw materials, materials). Passive O. F. – means of labor which are not directly involved in production of production, but are necessary for providing the normal and uninterrupted course of technological process (the building, a construction).
Indicators of solvency (liquidity) - reflect possibility of the enterprise to extinguish short-term debt the easily realized means. At calculation of these indicators take short-term obligations for base of calculation.
The group of indicators is carried out on these or those signs and it is necessary for placement of indicators in a place and time (in a place — it is intended for distribution of indicators on objects, shops, sites; on time — it is intended for distribution of indicators on the periods of time and it is necessary for the fast, qualitative and timely analysis of economic indicators of work of the enterprise).
Methods of economic cybernetics and optimum programming, economic methods, methods of research of operations and the theory of decision-making, certainly, can find direct application within the financial analysis.
Implementation of the plan of repairs.. for the total amount of costs of carrying out repair.. whole on the enterprise and for its separate divisions. Thus the analysis is carried out on separate groups and O.F. types by comparison of the actual estimated cost of the performed works with the planned estimate.
Economic potential can be characterized doubly: from a position of a property status and from a position of its financial position. Both of these parties of financial and economic activity are interconnected - irrational structure of property, its low-quality structure can lead to deterioration of a financial position.
To provide survival of the enterprise in modern conditions, it is necessary for the administrative personnel first of all, to be able to estimate really financial states as enterprise and the existing competitors. A financial state – the most important characteristic of economic activity of the enterprise She defines competitiveness, potential in business cooperation, estimates, in what degree economic interests of the enterprise and its partners in the financial and production relation are guaranteed. However it is not enough one ability really to estimate a financial condition for successful functioning of the enterprise and achievement of a goal by it.
In modern economic conditions activity of each economic subject is a subject of attention of an extensive circle of participants of the market interested in results of its functioning.
In this regard the important indicator – coefficient of business decreased and the risk of insolvency increased. Therefore the enterprise needs to increase enterprise capacity, an investment in fixed assets.
Now it is almost impossible to isolate receptions and methods of any science as inherent it is exclusive it. And in the financial analysis various methods and receptions which are earlier not used in are applied is mute.
Feature of a technique of the current analysis consists that the actual results of activity are estimated in comparison with the plan and data previous the analytical period. In this type of the analysis there is an essential shortcoming – the revealed reserves forever the lost possibilities of growth of production efficiency, since. Treat the last period.
On indicators of a work in progress it is possible to tell that the enterprise makes very labor-consuming production, or there is no capacity, nevertheless on reduction of stocks of finished goods by 59,3%, it is possible to tell that demand for production the satisfactory.
The comparative analytical balance can be received from initial balance by addition uniform in the structure and economic contents of articles of balance and addition with its indicators of a, dynamics and structural dynamics. The analytical balance covers many important indicators characterizing a statics and dynamics of a financial condition of the organization