liquidity shows how the company is able to carry out timely transfer of assets into cash.In other words, liquidity is the speed of the sale of assets of the enterprise market value of goods or the ability to turn into money.
assets are highly liquid in the (short-term investments of funds and cash), quickly implemented (special accounts receivable), slow-moving (accounts receivable in excess of 12 months, and other current assets), and illiquid (non-current).Category of assets is determined based on a factor that shows how quickly and easily you can get the property for its full value.
Determination of liquidity of the enterprise involves the use of such concepts as the liquidity ratio.In the calculation used a number of factors.liquidity ratios show how quickly the company is able to implement a certain part of the property in order to repay short-term debt.
liquidity ratio (current) can be calculated as the ratio of operating assets to current liabilities.Under the operating assets should be understood the amount of current assets if deducted from her long-term receivables, ie such payments which will become a necessity not earlier than 1 year.This liquidity ratio shows the company's ability to repay its own short-term liabilities will be realized if the current assets.Current ratio must equal or exceed the standard value of 2.
Quick ratio defines the ratio of liquid assets to current liabilities assumed by the company.In this case, highly liquid assets should be understood as cash on hand the company, as well as in the bank or short-term investments of funds.It also includes special receivables.This ratio shall be equal to or greater than the standard value of 1. This ratio provides the liquidity to grasp the opportunities of the enterprise in terms of the calculation of short-term debt in the event of difficulties in the implementation of the finished product.Calculation of liquidity ratio - the primary task for the understanding of the situation at the enterprise.
Another factor is the absolute liquidity ratio.It is calculated as the ratio of cash to short-term financial investments and short-term liabilities.Standards for this indicator is the ratio of 0.2.factor It shows the possibilities of enterprise in terms of the calculation of the current liabilities without selling products and collecting receivables.The above factors make it possible to conclude that, as far as liquidity of the company.In that case, if the coefficients are characterized by performance, much lower than normative, this suggests that the company is not able to timely pay its current liabilities, which means that it is characterized by a large financial risk to lenders.If the coefficient values ​​significantly exceed the performance standards - enterprises inefficiently allocated capital.
Thus, each liquidity ratio must be calculated accordingly and meet the regulatory indicators - in this case, the company operates in a balanced, able to pay its debts to creditors and bankruptcy does not threaten him.Otherwise, you need to take urgent measures to stabilize the situation.
