In the course of analyzing the activities of an enterprise, such a concept as the type of financial stability is used. It is determined on the basis of the ratio of various indicators of working capital, inventories and sources of their formation. As a result, the financial stability of the company and the ways of solving problems are determined.
Instructions
Step 1
Analyze the balance sheet of the enterprise, the data of which will be needed when calculating some of the indicators that determine the type of financial stability of the enterprise. The calculation is carried out to determine the provision of the company with sources of formation of costs and stocks.
Step 2
Determine the value of own working capital (SOS), which is equal to the difference between equity and non-current assets. To do this, you need to refer to the balance sheet and add up lines 490 and 640, and then subtract the value of line 190. The amount of stocks and costs (З) is determined by lines 210-217. Long-term borrowed sources (DP) are reflected in line 590, and short-term (KP) - in line 610.
Step 3
Calculate three indicators that show the availability of stocks and costs by the sources of their formation. Determine the shortage or surplus of own working capital (FS), which is equal to the difference between SOS and Z. The FD indicator determines the shortage or surplus in own and long-term borrowed sources for the formation of stocks and costs. It is equal to the sum of SOS and DP minus Z. The last value of FD is equal to the sum of SOS, DP and KP minus Z and sets the amount of shortage or surplus according to the total amount of the main sources of formation of stocks and costs.
Step 4
Set the type of financial stability of the enterprise based on the indicators of FS, FD and FD. If these values are greater than zero, then the company is considered absolutely stable. If only the FS is less than zero, then financial stability is considered normal. An unstable situation is characterized by a lack of FS and FD and indicates a violation of the company's solvency. An enterprise is in a financial crisis if all three indicators are negative. At the same time, the firm is dependent on borrowed sources of financing.
