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Solvency of the N 1 enterprise is provided practically only with material assets and means in calculations; and the N 4 enterprises - considerably and money. The N 1 enterprise could have preference for potential investors only in case of real opportunities of increase of its coefficient of net proceeds.

than less specific weight and the sum of short-term debt as a part of sources of means, subjects in a bigger measure influence the level of the general coefficient of a covering material current assets and receivables.

Sense of an indicator (in this case the general coefficient of a covering, for example, at the level of 1,57 consists that if the enterprise will direct all the current assets on repayment of debts, it liquidates all short-term debt and at it still remains for continuation of activity of 57,1% of the current assets which are registered on balance on 0

Such obra, the major indicator characterizing solvency there is a relation of the actual general coefficient of a covering to settlement normal. All others have only analytical value.

It is possible that it is easier for enterprise to sell material current assets, than to receive receivables. Then practical interest is represented by only two of three indicators - the general coefficient of a covering and absolute liquidity index as its component.

Other liabilities are allocated as a source of a gain of current assets since they are reflected not in I, and in the III section of a passive of balances. Here lines with 720 on 760 balances are included (the income of future periods, reserves of the forthcoming expenses and payments, reserves on doubtful debts and other short-term liabilities).

(2761654 - 369082 = 23925 For the same sum also the total cost of material current assets would decrease. Therefore, it is expedient to check the reasons and validity of such volume of a work in progress which is registered on balance on 0 with involvement of other services of the enterprise

the current assets which are registered on balance, are also not present hopeless receivables. Coefficients, normal for the enterprises, in this option, naturally, the lowest of all calculated however too significantly differ on the enterprises.

Any standard values of the general coefficient of a covering, uniform for all as we saw, are impossible. But the limiter of the lower limit of the actual value is - the level close to unit: the N 3 enterprise in all options is insolvent.

Let's imagine that at the enterprise N 1 the condition of material current assets corresponds to the IV option, i.e. all material current assets which are registered on balance are necessary for uninterrupted activity, and hopeless receivables make 50% of its total amount.

In these to reasonings we constantly proceed from one condition which, as a rule, will not take place in reality: we assume that all enterprises have an identical condition of material stocks and receivables corresponding to the same option. But in practice this state, as a rule, a miscellaneous.

Naturally, price factors were reflected in all dynamics of property and its components. Nevertheless, as shows the II section of an asset of balance of the N 1 enterprise on 07, the greatest growth has a work in progress - by 10 times

The profit, gain of own sources of means, increase in all forms of borrowed funds can theoretically be sources of a gain of current assets. Both the analyzed enterprises did not use profit on this purpose. Other called sources are available and in this or that party influence a gain of current assets.