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
41. BUSINESS PERFORMANCE
Indicators of business activity (Activity ratios) allow you to evaluate the effectiveness of the use of enterprise funds.
Stock turnover period reflects the rate of inventory sales in days:
Inventory turnover = (Inventory / Production costs) x 365.
It is calculated as the average annual value of the amount of stocks, referred to the amount of daily production costs. The latter is defined as the result of dividing the sum of direct production costs for the current year by 365 days. In general, the higher the inventory turnover ratio, the less funds are tied up in this least liquid group of assets. It is especially important to increase turnover and reduce inventory in the presence of significant debt in the company's liabilities.
In some cases, when the ratio is tied to revenue, the inventory turnover period is calculated as the average annual value of the amount of inventory, related to the company's revenue for the analyzed period, multiplied by 365 days.
In the case of calculating this and other similar indicators for a period of less than one year, the following method is applied. The total values used in the formula for the calculation period of a month, quarter, or half year are multiplied by a factor of 12, 4, or 2, respectively. The annual averages are replaced by the averages for the calculation period.
Accounts receivable turnover period (Average collection period) shows the average number of days required to collect a debt:
Accounts receivable turnover = (Accounts receivable / Revenue) x 365. It is calculated as the ratio of the average annual amount of accounts receivable to the amount of daily revenue. Daily revenue is determined as the result of dividing the amount of revenue from sales of products received during the year by 365 days. A high ratio may indicate difficulties encountered in collecting funds from accounts receivable.
Accounts payable turnover period (creditor/purchases ratio) indicates the average number of days it takes a company to pay its bills:
Accounts receivable turnover = (Accounts payable / Total daily purchases) x 365.
It is calculated as the ratio of the average annual accounts payable to the amount of daily purchases. The latter is defined as the result of dividing direct production costs (the cost of raw materials, materials and components, with the exception of piecework wages) incurred during the year by 365 days. Ideally, it is desirable for an enterprise to collect debts on accounts receivable before it becomes necessary to pay debts to creditors.
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