At the present stage of development of market relations, each enterprise takes care of the well-being of its financial condition.
The financial condition of an enterprise is mainly affected by its asset structure. Therefore, information about the rational formation and effective use of its assets is important for the enterprise.
The enterprise can receive the given information at the expense of calculation of relative density of all actives of the enterprise.
First of all, in order to find the specific gravity of any assets of the enterprise, it is necessary to find the sum of all the assets of the enterprise. The sum of assets of the enterprise is calculated by the formula:
A = B + C + D + E + F + G, where A is the sum of all assetsEnterprises - In - all the real estate of the enterprise - C - the amount of deposits of the enterprise in the bank - D - the total number of machinery and equipment of the enterprise - E - the number of securities owned by the enterprise - F - the cash available in the assets of the enterprise - G - all patents , Trademarks, know-how of this enterprise.
Now that we have the amount of assets, we can findSpecific weight of any assets of the enterprise. Assets of the enterprise are monetary, non-monetary, long-term, circulating assets, bank assets, etc. Next, consider some examples of finding the specific gravity of the enterprise's assets.
In the first example, it is worth considering the proportion of long-term assets of the enterprise. The share of long-term assets of the enterprise is based on the formula:
(H + J + I) / (A / 100), where A - the sum of all assets of the enterprise, H - fixed assets of the enterprise, J - financial investments of this enterprise for a long period, I - intangible assets of the enterprise.
In the second example, the specific weight of the current assets of the enterprise is considered. The specific weight of circulating assets of the enterprise is calculated by the formula:
(L + M + N) / (A / 100), where L is the amount of the enterprise's accounts receivable, M is the sum of all the financial investments of the enterprise for a short period, N is the cash and inventory of the enterprise.
The third example shows the calculation of the specific weight of the bank's assets. The specific weight of the bank's assets can be found by the formula:
(O + P + E + B + S) / (A / 100), where O is the cash in handEnterprises - P - loans taken by the enterprise - E - the number of securities owned by the enterprise - B - all real estate of the enterprise - S - other property objects of the enterprise that have value.