Duration of the vegetative period makes 171-177 days, the sum of temperatures for the vegetative period 2250-24000C. Steady frost penetration in the soil comes in the second half of November, full thawing — on April 23-25. The average annual sum of rainfall — 575mm.
The main goal of financial activity is reduced to one strategic task - increase in assets of the enterprise. For this purpose it has to support constantly a and profitability, and also optimum structure of an and passive of balance.
The steady financial position in turn positive influence on implementation of production plans and ensuring needs of production with necessary. Therefore financial activity as a component of economic activity has to be directed on an of systematic receipt and an expenditure of monetary resources, performance of settlement discipline, achievement of proportions of own and loan capital and its effective use.
cost of equity is equal to the section III of a passive of balance in the sum with debt to participants (founders) on payment of the income, the income of future periods, reserves of the forthcoming expenses of the section V of a passive;
the sum of free money in the broadest sense includes the sum of money in cash desk and on accounts of the enterprise, securities and other short-term financial investments. It is equal to the sum of lines 252; 253 and 260 on balance;
The vertical analysis — is the structural analysis of an asset and passive of balance. Structure (the sosta is measured in the economic analysis quantitatively as the ratio of parts expressed by their specific weight in a total amount of the studied set. It is measured in shares of unit or as a percentage.
Comparison of slowly realized assets with long-term and medium-term liabilities shows perspective liquidity. Perspective liquidity reflects the forecast of solvency on the basis of comparison of future receipts and payments.
In this work as object of the analysis the financial condition of the enterprise acts. The financial condition of the enterprise is the economic category reflecting a condition of the capital in a of its circulation and ability of the subject of managing to a on the fixed timepoint.
During the analysis everyone pays off for the beginning and the end of the period. If value of coefficient does not correspond to a to restriction, it is possible to estimate it on dynamics ( or decrease in value).
Liquidity of balance is defined as degree of a covering of obligations of the enterprise by its assets which term of transformation into a monetary form corresponds to a repayment period of obligations. This analysis consists in comparison of the means on an asset grouped in the speed of their transformation into money (i.e. on degree of their liquidity) and located in decreasing order of liquidity, with the obligations for a passive grouped in terms of their repayment and located in ascending order of terms.
The solvency loss coefficient having more than 1, about existence at the organization of real opportunity to the solvency; at value of this less than 1 organization can lose solvency soon.
If value of coefficient of L4 exceeds 1, to draw a conclusion that the organization has the volume of the free resources (the higher than a coefficient, the more this volume) formed at the expense of own. In our case the negative tendency is observed, the coefficient of the current liquidity decreased during reporting for about 0,11 periods of units, therefore, the structure of balance worsened. Coefficient of the current liquidity (L generalizes indicators and sufficiency (insufficiency) of balance is one of parameters,.
For providing a financial the enterprise has to possess flexible structure of the capital, be able to organize its movement so that to provide continuous excess of over expenses for the purpose of preservation of solvency and creation of conditions for self-reproduction.
The reporting balance, profit and loss reports, about the movement of the capital, about cash flow and other forms of the reporting are the main sources of information for the analysis of a condition of the enterprise, primary and analytical accounting which decipher and detail separate articles of balance.