General

Calculation of the degree financial sustainability based on the availability of inventories and costs from different types and sources

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Absolute indicators of financial stability are indicators that characterize the level of security of inventories by their sources. Analyzing absolute

indicators is easy because the three indicators that indicate availability of reserves sources correspond to three indicators that measure the security of

reserves formed by their sources. This table summarizes the calculation. We then define a three-component indicator that shows the level of financial

stability for the enterprise.Total stock (line 210 on balance sheet assets) = ZThere are several indicators that can be used to characterize the source of

formation of reserves. They reflect different sources..Availability of current assets (COA). The increase in value compared to the preceding period

demonstrates the continued development of the enterprise’s activity. It is possible to write down the current assets in a formalized form.SOS = IrP =

IrA = page. 490 – pg. 190where IrP is Section I of the balance sheets liabilities (capital, reserves)1pA – Section I of the Balance Sheet Asset (non-

current assets).Availability of both long-term borrowing sources for reserves and costs (SR), or capital in operation. This is done by multiplying the

previous indicator with the total long-term liabilities (LT, section III of the balance sheet).SR = COS + DO = Ip – IpA + IIIpP = pp. 490 – 490 –

pp. 590The total amount of major sources of forming inventory and costs (O&C) is determined by multiplying the previous indicator with the amount

of short-term banks loans (KK).OI = SR+ CC = pages. TOE = ADD+CC = p. 490 – p. 190+ p. 190+ p. 209 (see Fig. 3. 190 + pp. 190 + pp.The value of

immobilization should reduce each of the indicators above that indicate the availability of resources of supply of inventory and costs. Although

immobilization can be concealed in the inventory, debtors, and other assets, its amount can only be determined by internal analysis based on

accounting data. Low liquidity should be used as a criterion for detecting doubtful amounts.The indicator of availability of long-term loans and own

sources is called something. It can be used to form inventories and cost estimates. The availability indicator actually measures the adjusted value of

your current assets since long-term loans and borrowed money are mostly used for capital investment and acquisitions of fixed assets. The term

“availability” refers to the fact that your initial working capital was increased by long-term loans or borrowings.Three indicators of the availability of

sources for reserves correspond to three indicators that indicate the security of reserves formed by sources. surplus (+) or deficit (-) in own working

capital (Fsos).Fsos = COC – 3,surplus (+) or deficiency (-) in own and long-term reserves formation (Fsd).Fsd = 3.The surplus (+) or the deficit (-).

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