Commercial activity. Financial resources and their sources (lecture notes)

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Commercial activity. Financial resources and their sources (lecture notes)

Lecture notes, cheat sheets

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26. Financial resources and their sources

Financial resources include a set of sources of funds that are combined to carry out entrepreneurial activities. The activities of the company can be carried out at the expense of its own funds and income, as well as by attracting finance from outside.

The sources of financial resources of the firm can be three groups of resources:

1) financial resources that come in the process of redistribution of government revenues: insurance, subsidies, and others;

2) financial resources that are formed by the enterprise's own funds (profit, income, reserve funds);

3) financial resources received in the course of the company's activities in the financial market (realization of shares, dividends, interest income, loans).

Financial resources are used to finance the production of goods and their sale in the markets, to make budgetary and extrabudgetary payments, to pay loans and borrowings, to make charitable contributions.

A mandatory item in the preparation of a sales forecast is to determine the expected profitability of the project. The level of production depends on sales volumes; when forecasting, the costs of production elements are taken into account: transport, advertising, storage of goods, sale of goods.

Expenses are divided into: trading, general and administrative, production and advertising.

Trading costs include the cost of transporting goods, their storage, warehousing. General and administrative expenses include the salaries of the administration staff, payment of involved specialists (lawyers, accountants). Production and advertising expenses are intended to pay for utilities, rent, insurance premiums, telephone services.

The business plan should present ways to reduce production and sales costs. Issues that are controversial should be presented in a plan and have a detailed explanation. Disputable issues may include the amount of administrative costs, interest rates of costs, the amount of general costs.

Risk situations that may be an obstacle to the successful achievement of project objectives should be identified.

The main goal of the project is the profit received in the process of selling the goods, so the most important issue is the issue of forecasting sales and profits.

At the beginning of the project, the level of profit usually does not exceed the costs.

Authors: Egorova E.N., Loginova E.Yu.

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