solvency of the company - is its ability to meet its obligations.Due to the fact that for each company it is advisable to carry out their activities with a positive effect, you must always assess their capabilities.For this reason, the analysis of the solvency of the enterprise is a key element in assessing the effectiveness of the organization.Neither consulting firm, no rating agency, no inspection body does not forget about the score, so each organization in order to avoid bankruptcy and keep the competitive position of high-level, must conduct their own analysis of the solvency and liquidity of the company.
There are many ways to analyze the company's solvency.Both Western and domestic organizations have developed their own standards and methods for carrying out such assessments, as well as set the normative values, with which you can regulate and control the activities of the organization.
to the Russian reality, it is more preferred to use local indicators, means should go to how to analyze the company's solvency.To do this, there is a formula that allows you to determine the loss or restore the solvency of the company during this period.
For the calculation of this formula is necessary to carry out calculations of current ratio at different periods, which are the ratio of current assets (TA) to current liabilities (TA).Current assets are current assets, which can be seen on items in the balance sheet, except for income from future operations.For current liabilities include short-term liabilities, ie it is obligations to the tax authorities on wage settlements with suppliers, etc.Current liabilities are expected to pay for the obligations in the coming period, for example, a month.The liquidity of the company shows you is capable of and how much the company as soon as possible to cover short-term obligations by its assets without additional resources.Standard value of current ratio is considered to be 2.0.
assessing the solvency of the company can be given by calculating the solvency ratio from the following formula:
KPL. = (Rm. (Beginning.) + Y (or B) / 12 * (Rm. (End.) - Rm. (Early.))) / 2,
where KPL.- The solvency ratio;
Rm. (Head.) Rm. (End.) - Current ratio calculated respectively at the beginning and end of the period;
y = 3 - applies if calculated, whether the company will lose its ability to pay in the next three months;
B = 6 - applies if calculated, whether the company will restore the solvency of the next six months.Thus the loss of solvency applies in the case when the current liquidity is higher than or equal to two.Otherwise, restoring solvency is calculated.
normative values of the solvency ratio is considered to be one and all that exceeds this value.In this case, it is concluded that the company did not lose any pay, or restore it for the subsequent period.When the solvency ratio below unity, the question arises of what the company stands in the way of bankruptcy and reorganization is to apply the procedure to rectify the situation.This completes the analysis of the company's solvency.
Thus, it is clear that the assessment of the solvency of the company - it is a very responsible and important event, which should be carried out regularly.The more frequently to monitor the situation in the organization, the faster you can identify problems and bleed with the crisis situation in the best way.