Table of contents (expand)
- The concept of planning
- The subject of planning. The essence and structure of planning objects in the organization
- The essence and necessity of business planning
- The role, place and importance of business planning in the management system of an organization (enterprise)
- The need for a business plan for the leader and entrepreneur
- Forms of planning and factors influencing the choice of planning forms
- Requirements for the development of business plans. Information support of business planning
- Structure, functions and content of sections of the business plan. section of the business plan "concept, overview, summary"
- Section of the business plan "description of the underlying enterprise"
- Business plan sections "product description (products, services, products)", "market analysis, marketing and sales"
- Business plan sections "production plan", "organizational plan"
- Business plan sections "environment and regulatory information", "project risks and insurance", "project implementation schedule"
- The concept, economic content, the main elements of strategic planning. concept and classification of strategies
- Goals of the organization (enterprise)
- Goals and strategy for the implementation of projects
- Investment plan (project). Investment cost budget
- Primary documents of the financial plan. Purpose, structure and methodology for calculating the main documents of the financial plan
- Cash flow plan
- Profit and loss plan
- Profit distribution plan. balance plan
- Requirements for the main documents of the financial plan. International Financial Reporting Standards. financial planning technology
- Project financing strategy. Information support, methodology for calculating planned indicators and determining cash flows
- Basic technological processes of business planning. terms of reference and schedule (work schedule) for the development of a business plan
- Types of models used in business planning
- Features of the development of business process models. information technology for business plan development
- Purpose of the analytical system Project Expert
- The main stages in the development of the financial model (budgets) of the business plan. Preparation of the necessary initial information for the development of a financial model
- Competitiveness. Operations. The financial position of the company. strategic plan
- Sales plan and production plan in the Project Expert system
- Definition of a funding strategy. Project financing plan in the Project Expert system
- Effect of Payment Terms, Inflation and Taxation on Calculation Results
- Scenario analysis
- Simulation
- Evaluation and analysis of investment projects. Investment efficiency indicators. Calculation and analysis of the main indicators of the effectiveness of investment costs, taking into account the discount rate
- Payback period. discounted payback period
- Average rate of return. net present value
- profitability index. Internal rate of return
- Modified internal rate of return
- Calculation, evaluation and analysis of financial ratios of a business plan
- Liquidity indicators
- Business Activity Indicators
- Turnover ratios of working capital, fixed assets, assets
- Capital structure indicators
- Profitability indicators
- Investment indicators
- Calculation and definition of risk factors. Factor analysis. expert method
- Sensitivity analysis
- Monte Carlo method
- Project break-even analysis
- Project break-even indicators
- Statistical and scenario analysis. Modeling conditions, calculation and interpretation of the results of statistical and scenario analysis in the Project Expert system
- Making decisions on the need to invest in projects (business plans) based on performance indicators. Making decisions based on the results of the analysis in order to optimize income, costs
40. LIQUIDITY RATES
The overall liquidity ratio characterizes the company's ability to repay short-term obligations:
Current liquidity = Current assets / Current liabilities.
Current liquidity ratio {current ratio) calculated as the ratio of current assets to short-term liabilities (as a percentage). The calculation uses the average values of balance sheet indicators for the billing period. This ratio shows whether the company has enough funds that can be used to pay off short-term liabilities. In international practice, the normal value of the liquidity ratio is considered to be from 100 to 200% (sometimes up to 300%). The lower limit is due to the fact that working capital should be at least sufficient to pay off short-term liabilities. An excess of working capital over short-term liabilities by more than three times is also undesirable, since it may indicate an irrational asset structure.
Quick liquidity ratio {Quick ratio) is defined as the ratio of the most liquid part of current assets (cash, receivables, short-term financial investments) to short-term liabilities (in percent).
Current liquidity = (Current assets - inventory) / Short-term liabilities,
where TMZ - commodity-material stocks.
The calculation uses the average values of balance sheet indicators for the billing period. The normal value of the coefficient should exceed 100%. However, in the practice of Russian enterprises, 70-80% is considered to be the optimal value.
Net working capital (Net working capital) is equal to the difference between the current assets of the enterprise and its short-term liabilities (in monetary units):
Net Working Capital = Current Assets - Current Liabilities.
The calculation uses the average values of balance sheet indicators for the billing period.
Net working capital is necessary to maintain the financial stability of the enterprise, since the excess of working capital over short-term liabilities means that the enterprise can not only pay off its short-term liabilities, but also has reserves for expanding activities.
Optimal amount net working capital depends on the characteristics of the company's activities, in particular on the scale of its activities, sales volumes, inventory turnover rate and receivables. The lack of working capital indicates the inability of the company to repay short-term liabilities in a timely manner. A significant excess of net working capital over the optimal need indicates the irrational use of enterprise resources.
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