Normative value of the coefficient of autonomy to become. Formula autonomy coefficient. Coefficient of financial autonomy: normative value

The coefficient of autonomy, ranks is also a coefficient. financial independence, assigning the status of the state capital to the total sum of the capital of the organization. In other words, this coefficient. It shows how much entrepreneurship is independent of the capital of third-party financial sources. The greater the value, the greater the standing of the organization in the organization, and the less it is to lie down in the creditors.

The formula for the calculation of the coefficient of autonomy

Coefficient autonomy is secured as follows:

Ka \u003d Power Capital / Active (formula 1)

Vlasni koshti = Passive - Positive capital.

Pozikovy capital, with its own blackness, is made up of short-line and long-term crops.

With a bezperedny rozrahunka of this coefficient. for the balance sheet (form No. 1), the formula looks like this:

Ka=side.1300/str.1700 (formula 2),

de str. 1300 vindicate the sum of all the money of all organizations (statutory capital, reserve and additional capital, undivided profits),

and p.1700 - the sum of all liabilities (capital and reserves, short-term and long-term crops of the organization).

Coefficient ed. - one of the main indications that are scored for analysis financial stability organizations. The method of analysis is the assessment of the platform-producibility of the enterprise, its efficiency and financial stability.

For this analysis, there are 2 modifications of the coefficients. autonomy. The stench is absolutely equal between itself and the choice of the other chi of them to lie down only in the face of the analytics.

One of the options is already more clear (div. paragraph “the formula for the calculation of the coefficient of the author”).

And the other option looks like this:

Ka \u003d Power capital / Currency balance (formula 3)

In the analytical record, the following designate, which variant of the rozrahunka is victorious. It is necessary in order to correctly assess the absolute value of the indemnified showing. Age for formula 1, the minimum allowable indicator is 0.5. And at the same time, the coefficient is calculated. ed. after formula 3, the value is more equal to 1.

The change in indicators signals an increase in risk and a decrease in the financial stability of the business. From the other side, from the larger parts of the goiter, the growth, as the risk of their outstanding debt, and the widow of witrati.

Coefficient of autonomy maє great value for creditors. If this is a display, then the lower rizik spend the money they have invested.

Explanation of the essence of the indicator

An indicator of financial autonomy is one of the most important factors in financial stability. Vіn dorivnyuє svіvvіdnennia vlasny kapitalu pripriєmstva to all financial resources. The significance of the indicator is to be noted that the company is building a part of its assets to provide financial support with the help of government financial resources. For example, as a cost factor of 0.48, it means that you can finance 48% of assets with the help of government capital.

This show is important both for the Vlasniks and for the company's creditors. The low value of the indication signalizes about high equal risks and low stability of the company in the mid-stream perspective. For example, just because a company is able to generate profits and be a platform-promoting company in current minds, it does not mean that the company can work stably when the market situation changes. A small part of the power capital, as a rule, is accompanied by significant financial expenses (amount of payments, other expenses for the receipt of that sum of money). Therefore, a change in the market situation can lead to a situation, if the sum of operating costs and financial costs exceeds the financial result of the company. Trivaliy pouring in such a factor, without a hitch, will lead to bankruptcy.

Vlasnikov also praises the prospect of a robotic company in the next 3-10 years. Prote їх їхікавіті and іnshіy aspect, scho pokaє koefіtsієnt fіnansovoї ї onomyії. A small part of the power capital with a high profitability will speak about the effective achievement of the capital of the Vlasniks and the high profitability. For example, as a victorious company 100 yew. rub. vlasnik_v, you can win and sell 100 units of goods and take a profit of 20 yew. krb., and when irradiated with additional 100 yew. krb. pozikovyh koshtіv, you can voluntarily sell 200 units of goods and take a profit of 50 yew. rub. with urakhuvannyam financial vitrats. In the first type, the profitability of the capital of the Vlasniks became less than 20% of the regular ones, while in the other - 50% of the regular ones.

The management of the company needs to know the golden mean between the security of the interests of the military and the security of the financial stability of the company.

Standard value:

As it was said before the company to stand different goals - how to generate profits, so it will be stable in the mid-term prospects. Therefore, the normative value of the indicator is changed at the boundary of 0.4 - 0.6. The lower value can be said about the high rіven financial risks. The value of the indicator of financial autonomy is higher than 0.6, which speaks about those that the victorist company does not have all its potential.

In the analysis of financial autonomy, it is possible to compare the indicator with competitors (of the same size). For different galuzeys, the normative value is changed. For example, for commercial banks, the value of 0.05 and less is typical. For new companies, which have not yet established themselves in the market, a portion of the wealthy capital will be high.

It is more negative to speak about bankruptcy and bankruptcy that it is necessary to reinforce financial stability in a negative way.

Roslgospbank proposes the following normative values:

Table 1. Normative value of financial autonomy at the boundaries of the sphere of activity

Dzherelo: Vasina N.V. Modeling the financial state of the agricultural support organizations in assessing their creditworthiness: Monograph. Omsk: Type of NOU VPO OmGA, 2012. p. 49.

Directly solving the problem of the significance of the indicator posture by normative boundaries

Even though the value of showing financial autonomy is too high, and the potential for expanding the company, increasing the share of the market, increasing the sales commitment, increasing the efficiency of the work for the salary of earning extra money, then the additional benefits of adding money to the profits. Rozrahunok the effect of financial leverage allow us to take into account the unambiguous assessment of the degree of docility of such activities.

If the value of financial autonomy is lower than the normative value, it is necessary to directly increase the value of the indicator. If the plateau has already been destroyed, then by the bazhany entry, the deposit of additional funds by the vlasniks, or the acquisition of a third-party investor. Well, if the liquidity of business is normal, and it’s good to balance the input and output penny flows, then come in and increase the stability of business can be not in terms. For which company can, for example, reinvest in taking away surpluses for a long period of time.

Dynamics of the indicator of the economy

Fig.1 Dynamics of the autonomy of organizations (without subjects of small business) for Russian Federation(for tribute accounting grade, y %)

Autonomy coefficient(Coefficient of financial independence) characterizes the transfer of public capital to the total amount of capital (assets) of an organization. The coefficient shows how much the organization is an independent type of creditors. The less the value of the coefficient, the more the organization is fallow in the position of the financial sources, the less the position in the financial camp.

Rosrahunok (formula)

Autonomy coefficient \u003d Power capital / Active

І numeral, і znamennik of the formula in the balance sheet of the organization, de value of the assets of the total amount of money and position capital of the organization.

Normal value

Globally accepted normal value of the autonomy coefficient in practice: 0.5 and more (optimally 0.6-0.7). In light practice, the minimum allowable value is up to 30-40% of the power capital. Ale, in any case, the pokanik is heavily deposited in the gallery, or rather, in the spivvіdnoshennia in the structure of the organization of non-negotiable and negotiable assets. The more in the organization a part of non-current assets (fundamental investment), the more long-term funds are needed for their finance, and the more can be a part of the government’s capital (more autonomy factor).

The increase in the coefficient of autonomy is to be seen by the fact that the organization of the daedal is more dependent on the authority of the finance department.

In light practice, the most wide-ranging є, protilezhny behind the zmіst autonomy coefficient, but also characterizes the spontaneity of the power and positional capital. The second similar indicator, which wins in foreign practice, is the debt to equity ratio.

The balance sheet allows you to conduct a universal analysis of the financial state of the organization. The main tools of tsgogo є raznі koefіtsіentsi. Let's look at how it is secured and that one of them is the coefficient of financial independence (CFN).

The formula for the coefficient of financial independence

Blame the food - what kind of fallow is it to think about businessmen, why did they come up with a special coefficient for this?

Talk about debt before creditors, or rather, about debt relief between high and low koshta. Under the "evil" dzherel koshtіv razі slid razumіti like bank loans chi borg to the post-employees, and th all the creditor's fencing was taken up.

Zokrema, current borgs from wages, taxes or other obligatory payments, which on the same date, also enter the warehouse of positional financial resources.

The coefficient of financial independence of a part of the structure of the balance shows that a part of the power resources are borrowed from the warehouse of enterprises.

In this case, the coefficient of financial independence is shown as an increase in the amount of power and reserve capital to the currency balance.

K1 \u003d (SK + RK) / B

Also, this pokazhnik is repaid and has a greater “higher” meaning. The coefficient of financial independence of part of the formation of reserves to talk about those, as a part of the company provides for the financial resources of the government.

And here the coefficient of financial independence is secured, as the setting of the power of the werewolves up to the sum of reserves.

K2 = SOS / Zp

Coefficient of financial independence - the formula behind the balance sheet

The survey of this analytical indicator is carried out on the basis of the value of the relevant rows balance sheet. Therefore, we “transfer” the assigned formulas to the different numbers in the rows of form No. 1.

The “recent” coefficient of financial independence for the balance sheet is secured according to the following formula:

K1 = side 1300 / side 1700

The coefficient of financial independence of negotiable assets is calculated as follows:

K2 = (Stor. 1300 - Stor. 1100) / Stor. 1200

Butt

Let's look at the enlargement of the company's balance sheet and rozrahuyemo on the basis of insults showing off:

Assets

Non-current assets (line 1100) - 100 million rubles.

Revolving assets (side 1200) - 400 million rubles.

BALANCE (line 1600) - 500 million rubles.

passive

Capital and reserves (line 1300) - 260 million rubles.

Dovgostrokovі goiter (stor 1400) - 40 million rubles.

Short-term goiter (line 1500) - 200 million rubles.

BALANCE (line 1700) - 500 million rubles.

K1 = 260/500 = 0.52

K2 \u003d (260 - 100) / 400 \u003d 0.4

I realized that the coefficient of financial independence is not financed for the sake of the insurance itself, but to evaluate one of the aspects of the financial future of the business. At the offensive division it is possible to look at how on this basis it is possible to build up visnovki about those with the optimal structure of the company's core.

Analysis of the coefficient of financial independence

The normative value of the "hard" KFN is over 0.5. Tobto. in order to secure a pleasant financial stability, at least half of the company's resources can be powerful.

The coefficient of financial independence of the formation of turntables may be the highest standard - 0.6.

Also, from a well-glanced butt, it is possible to develop a non-trivial visnovka, which has a stable financial position of an analyzed company (K1 = 0.52).

Prote znachnu part of the power capital "frozen" in non-current assets. To that, the acceptance may be a singing nedolіk sweet cats on the financing of current assets. To compare the lower value of the coefficient K2 - 0.4. In order to get rid of possible problems, slid a part of the power resources in the structure of general expenses.

For a more in-depth analysis, the indicator is shown in the dynamics for a few periods and ranks from the average values ​​of the ball and data of competitors (as such information is available).

At first glance, one can say that the growth of the KFN at the dynamics to talk about the reduction financial situation. However, it is more true for those moods, if the KFN does not exceed the normative values, or exceeds them inconsistently.

The approach of its value to one can no longer be called positive for the company. In this mood, of course, the risks are minimised, connected with the fence. Ale, from the other side, surrounded by less powerful resources, entrepreneurship can, through the marriage of cats, miss a lot of opportunities for development.

Therefore, it is necessary to improve the balance between high and low costs at the optimal level, with the improvement of both internal and external factors.

The very coefficient of financial independence shows the spontaneity between the groups of resources and is the main tool for controlling them.

Visnovok

The value of the coefficient of financial independence shows the spontaneity between the company's power and resources. Wines are secured, like a balance sheet, and okremo according to werewolf cats. The analysis of the CFN allows you to control the structure of the passive business and secure it with resources for development for the minimum risk.

Financial coefficient, which is a healthy investment public capital and reserves to the sum of business assets. Weekly data before the rozrahunka to clean up the balance sheet of the organization.

Invested in the program Financial Analysis in the block Ball score of financial stability as Coefficient of financial independence.

Coefficient of autonomy - what you show

Shows a part of the organization's assets that are fighting for the help of their wealthy capital (they are protected by their own sweatshirts). A part of the assets, which is lost, is scolded for the rahunok of the poor ones.

Investors and banks, which see loans, pay attention to the value of this coefficient. The higher the value of the coefficient, the better the organization to pay off the borg for the money of good money. Chim is the greatest show-off, Tim is the greatest financial independence of the business.

Autonomy coefficient - formula

The general formula for the rozrahunka coefficient:

de side 490, side 700- rows of the balance sheet (form No. 1)

The formula for raising the balance sheet for the new balance sheet:

Autonomy coefficient - value

Normative exchange Ka > 0.5. The higher the value of the coefficient, the better the financial status of the enterprise. For a ruined financial analysis, the value of this coefficient is equal to the average values ​​of the Galuzi, to which the enterprise should be analyzed.

The closeness of this value to one is evidence of the streaming pace of business development. Inspired by the positional capital, the organization will allow the additional financial support to increase the growth of assets (mine), from which it is possible to increase income. Natomista does not change the risks of worsening financial capacity in case of an unfavorable development of the situation.

Autonomy coefficient - scheme

Was the storinka brown?

Synonyms

More known about the coefficient of autonomy

1. 
   Coefficient of autonomy of gerel molding stock and vitrate Coefficient of autonomy of gerel molding of stock and vitrate
2. Analysis of the capital structure and profitability of Russian oil and gas enterprises
   When structuring analіzі kapіtalu korporatsіy us boule rozrahovanі takі osnovnі koefіtsієnti koefіtsієnt vlasnostі avtonomії koefіtsієnt fіnansovoї zalezhnostі spіvvіdnoshennya Vlasna that pozikovogo kapіtalu koefіtsієnt manevrenostі Vlasna circulating koshtіv Koefіtsієnt avtonomії harakterizuє stupіn zabezpechenostі zobov'yazan scho sklalisya, Vlasna kapіtalom Mіnіmalna boundary danogo pokaznika becoming 1.
3. Vector method for forecasting bankruptcy of business
   In the first aimed butt, in pairs, mutually dependent coefficients - coefficient of financial importance and coefficient of autonomy, coefficient of flowing liquidity and coefficient of safety with wet circulating cats
4. Comprehensive analysis of the financial stability of the company: coefficient, expert, factorial and indicative
   As such an integral indicator, it is possible to win such a coefficient of financial stability coefficient of autonomy
5. Financial analysis of business - part 5
   Indicators 2004 2005 Autonomy coefficient 0.259 0.615
6. About the normative values ​​of the coefficients in the formation of the rating assessment of the financial and economic enterprise
   To correct the normative values ​​of the indications in principle, such a logical allowance is maximum 100% financial stability of the enterprise can be for the mind, the autonomy coefficient Up to max A P4 BA 1.0, t
7. Influence of MSFZ on the results of the analysis of the financial state of PJSC Rostelecom
   MFZ according to RAS - 1 Coefficient of autonomy of financial independence > 0.5 0.444 0.356 -0.088 0.478 0.447 -0.031 2 Coefficient of concentration
8. Statistical analysis of the interrelationships between indicators of capital management and market variability of large companies in Russia
   For the coefficient of autonomy E A, the representation of the company in the period 2000-2008 є kіlkіsno odnorodіny V>
9. Financial analysis of business - part 4
   Indicators 2002 2003 2004 Autonomy coefficient 0.442 0.182 0.259
10. Estimation of the debtor's default
    In addition, the coefficient of autonomy and the indicator of the high-profile stage of the platform-promotion are independent in view of the functional connection, significant by 1% -
11. Assessment of the market and financial stability of the enterprise
    A B 1 2 3 1 Coefficient of autonomy 0.334 0.274 0.329
12. Financial stability of the organization and criteria for the structure of liabilities
    Such a rank, about R_VEN FINASIOї STIKOSTIY DELIVERY SUDITY OKRAINS WINDOWS WILL WHERE US SYSTEMS Замеників оціники фіннасосо ї стійкostі, and same kyufіцієнт котонійна койфіцієнт співітьсяний котовой товос тована кіталів Котофіцієнт покотаціний копітальлая по рина
13. Determination of the normative value of the coefficients of financial stability for the organization of various types of economic activities in the minds of the stagnation of other policies of asset financing
    At Savitsky, she propagated the method of rozrahunka of the regulatory level of the coefficient of autonomy of the concentration of power capital and the financial leverage of the fallow in the form of the policy of financing assets
14. Comprehensive analysis of the financial state of the lighting organization
    The share of the lost financial result in the total sum of money and goiter before creditors, the coefficient of autonomy decreased from 62 to 58%
15. Assessment of economic risk based on financial ratios
    KTL 1.597 0.4 1.5 1.0-1.5<1,0 1 0.4 4 Коэффициент автономии Ксс СК А 0.525 0,2 0,4 0,25-0,4 <0,25 1 0.2 5. Рентабельность продаж
16. Follow-up of the volatility of the operational and financial cycles on the financial stability of businesses in the Tula region
    Coefficient of flow liquidity of repayments according to the ratio to the value of current assets to the value of current goiter 6
17. Analysis of the financial state of the dynamics
    У21 0.586 0.537 0.776 0.732 0.979 0.393 Coefficient of autonomy of core molding reserves and vitrate У22 0.246 0.285 0.509 0.547 0.976 0.73 Coefficient
18. Werewolves koshti and financial camp of enterprises
    Vіnchі Coefficient of autonomy Ka P3 WB 5 de WB - balance currency Minimum value of the coefficient 0.5
19. Optimization of the structure of the balance sheet as a factor in improving the financial stability of the organization
    Before such indications, we can see the coefficient of flow liquidity coefficient of autonomy
20. Peculiarities of stosuvannya methods of po-venal economic analysis in the estimation of the financial state of the organization
    Крсі ≥0.7 0.47 0.89 0.43 0.7 0.53 0.46 0.82 Autonomy coefficient Kyu ≥0.7 0.92 0.18 0.65 0.82 0.56 0, 57 0.9 Maneuverability coefficient Kman ≥0.5