analysis of the solvency and liquidity of the organization is one of the most important aspects of the study of its financial condition.This analysis is carried out using certain long-established techniques that allow fairly quickly perform calculations and make certain conclusions.
Typically, the first stage of evaluation of the liquidity and solvency of the company is carried out by calculating the coefficients.All of these factors are calculated in the same manner as the ratio of a certain part of the assets of the company to the value of its short-term obligations.Liquidity and solvency ratios include total and partial coverage, as well as an absolute indicator of liquidity.In the calculation of the first indicator used in the numerator the total amount of working capital.They should exceed the amount by short-term debt, but no more than twice.In determining the intermediate coating is excluded from the calculation of the value of stocks.This determines the sufficiency of liquid assets with the recovery of the entire amount of accounts receivable.It is believed that this ratio normally must also exceed unity.The numerator in the determination of absolute liquidity includes, as you can tell from the title, only the absolutely liquid assets.It is considered acceptable if the company can immediately return to about a quarter of their most urgent debts.Assessment of the liquidity and solvency of the company should also be carried out with fund-raising, which is done using the same name pokzatelya.This ratio is defined as the ratio of reserves to the amount generated term liabilities.Obviously, it means for mobilization in this case refers to the implementation of stocks.However, it should be borne in mind that according to statistics from the sale of stocks is usually possible to gain only about 40% of their value.
Assessment of liquidity and solvency of the company can also be produced by evaluating and studying the company's balance sheet liquidity.The most commonly used for this purpose a method of constructing and studying balance liquidity.This balance - in a certain way sgruppirovannnye assets and liabilities of the firm.Traditionally, on each side of the balance sheet is formed 4 groups that are ranked according to the degree of liquidity or urgency.The assets of the organization are combined into the following groups: absolute liquidity, quick, slow- and illiquid assets.As for liabilities, there will be a result of the following categories: the most urgent, short-term and long-term liabilities and liabilities, referred to as permanent.Next, you need to compare between the groups obtained by subtracting from a group of assets corresponding group liabilities.If the difference is positive, there is a surplus of payments, and otherwise - payment deficiency.It is believed that the condition of absolute liquidity is the presence of a surplus in the first three pairs of assets and liabilities and the lack of the fourth.Inequality in the latter group is the regulatory and plays an extremely important role.It is characterized by the presence of the organization sosbstvennyh working capital.The above method more suitable for enterprises of the real economy as well as the study of the balance of banks and other financial institutions requires more detail.
methods described above are the most popular, it is with their help, usually carried out assessment of the liquidity and solvency of the company.However, this analysis is not sufficient to finance the diagnosis, it is necessary to explore other facets of the company.
