economic performance of enterprises include quite a lot of individual components.Analysis of economic indicators of the company is conducted to obtain data on the level of the enterprise, its effectiveness.On the basis of these data, conclusions on possible ways to improve the performance of the company and improve its efficiency.
First of all, these include liquidity ratios , showing the company's ability to pay its short-term debt obligations.
economic performance of enterprises fall into this category of indicators of current, immediate liquidity and working capital net.
Current liquidity ratio shows the result of the company's current assets to total current liabilities.
quick ratio is calculated as the ratio of highly liquid current assets to total short-term obligations of the enterprise.These assets include accounts receivable, financial investments and cash.
Revolving net worth is the difference between all assets and liabilities are short-term.
addition to liquidity ratios economic performance of the company include
Inventory turnover shows the rate of implementation of the available stocks of the enterprise products.This indicator is calculated as the ratio between variable cost and average cost of reserves (calculated in the amount of time).
receivables turnover is an indicator of the number of days that are needed to recover the debt available to the enterprise.For the calculation of this indicator should be the average value of the debt for a fixed term (one year) divided by the amount of revenue the same period, and multiply by 365 days.
payable turnover reflects the number of days needed for the company to pay its own debts.Score is calculated as the average debt for the year, divided by the sum of all purchases and multiplied by 365 days.
turnover of fixed assets (return on assets) characterizes the overall efficiency of the use of existing enterprise assets.If the effective rate is low, it means that investments are too large or insufficient sales.Score is calculated as the sum of annual revenue, divided by the average amount of fixed assets (or non-current assets).
Asset Turnover reflects the effectiveness of asset management, which are available from the company.
following economic indicators of the company include solvency ratios , reflecting the capabilities of the enterprise to pay for long-term obligations without resorting to liquidation of fixed assets.These financial indicators of economic activities of the enterprise include the amount of liabilities to assets (what part of the assets obtained through long-term or short-term liabilities) and financial independence ratio (shows the company's dependence on borrowing from external sources).
Finally, these economic indicators of the enterprise as profitability ratios , showing the extent of the company's profitability.These include indicators of gross, net profit (calculated as the ratio of the share of profits in sales), assets (read profit divided by assets) and equity (calculated by dividing net income by the sum of shareholders' equity).
