At the present stage of development of market relations, each enterprise cares about the well-being of its financial condition. The financial condition of an enterprise is mainly influenced by its asset structure. Therefore, information about the rational formation and efficient use of its assets is important for an enterprise. This information can be obtained by the company by calculating the share of all assets of the company.
Instructions
Step 1
First of all, in order to find the share of any assets of an enterprise, it is necessary to find the sum of all the assets of a given enterprise. The sum of the assets of the enterprise is calculated by the formula:
A = B + C + D + E + F + G, where A is the sum of all assets of the enterprise; B - all real estate of the given enterprise; С - the amount of deposits of the given enterprise in the bank; D is the total number of machines and equipment of the enterprise; E - the number of securities owned by this company; F - cash available in the assets of the enterprise; G - all patents, trademarks, know-how of the given enterprise.
Now, having the sum of assets, we can find the specific weight of any assets of the enterprise. The assets of the enterprise are monetary, non-monetary, long-term, circulating assets, bank assets, etc. Next, we will consider some examples of finding the share of an enterprise's assets.
Step 2
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 determined by the formula:
(H + J + I) / (A / 100), where A is the sum of all assets of the enterprise, H is the fixed assets of the enterprise, J is the financial investments of this enterprise for a long time, I is the intangible assets of the enterprise.
Step 3
In the second example, the specific weight of the current assets of the given enterprise is considered. The share of the company's working capital is calculated by the formula:
(L + M + N) / (A / 100), where L is the amount of the company's accounts receivable, M is the sum of all financial investments of this company for a short period, N is the company's cash and stocks.
Step 4
The third example shows the calculation of the share of the bank's assets. The share of the bank's assets can be found by the formula:
(O + P + E + B + S) / (A / 100), where O is the cash of the enterprise; P - loans taken out by the enterprise; E - the number of securities owned by this company; B - all real estate of the given enterprise; S - other objects of property of the enterprise that have value.
