Bankruptcy prevention and crisis management on the example of "Kirov Plant "Mayak"

The concept and features of bankruptcy. Methods prevent bankruptcy of Russian small businesses. General characteristics of crisis management. Calculating the probability of bankruptcy discriminant function in the example of "Kirov Plant "Mayak".

Рубрика Менеджмент и трудовые отношения
Вид курсовая работа
Язык английский
Дата добавления 18.05.2015
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Profit and loss statement 6 months in 2011.

Коды

Форма № 2 по ОКУД

0710002

Дата

30.06.2011

Организация: Открытое акционерное общество "Кировский завод "Маяк"

по ОКПО

08628904

Идентификационный номер налогоплательщика

ИНН

4345000947

Вид деятельности

по ОКВЭД

29.60

Организационно-правовая форма / форма собственности: открытое акционерное общество

по ОКОПФ / ОКФС

Единица измерения: тыс. руб.

по ОКЕИ

384

Местонахождение (адрес): 610017 Россия, Кировская область, г. Киров, Молодой Гвардии 67

Пояснения

Наименование показателя

Код строки

За отчетный период

За предыдущий период

1

2

3

4

5

Выручка

2110

285 560

164 166

Себестоимость продаж

2120

-192 997

-135 942

Валовая прибыль (убыток)

2100

92 563

28 224

Коммерческие расходы

2210

-6 378

-3 693

Управленческие расходы

2220

-112 016

-102 001

Прибыль (убыток) от продаж

2200

-25 831

-77 470

Доходы от участия в других организациях

2310

14 735

33 278

Проценты к получению

2320

1 797

1 408

Проценты к уплате

2330

Прочие доходы

2340

8 636

44 781

Прочие расходы

2350

-38 766

-41 342

Прибыль (убыток) до налогообложения

2300

-39 429

-39 345

Текущий налог на прибыль

2410

0

0

в т.ч. постоянные налоговые обязательства (активы)

2421

82

3 444

Изменение отложенных налоговых обязательств

2430

-6 829

-6 135

Изменение отложенных налоговых активов

2450

14 797

17 448

Прочее

2460

271

-205

Чистая прибыль (убыток)

2400

-31 190

-28 237

СПРАВОЧНО:

Результат от переоценки внеоборотных активов, не включаемый в чистую прибыль (убыток) периода

2510

Результат от прочих операций, не включаемый в чистую прибыль (убыток) периода

2520

Совокупный финансовый результат периода

2500

-31 190

-28 237

Базовая прибыль (убыток) на акцию

2900

25

23

Разводненная прибыль (убыток) на акцию

2910

19

18

СПРАВКА О НАЛИЧИИ ЦЕННОСТЕЙ, УЧИТЫВАЕМЫХ НА ЗАБАЛАНСОВЫХ СЧЕТАХ

Наименование показателя

Код строки

На начало отчетного года

На конец отчетного периода

1

2

3

4

Арендованные основные средства

910

58 096

60 834

в том числе по лизингу

911

37 810

38 522

Товарно-материальные ценности, принятые на ответственное хранение

920

6 350

6 912

Товары, принятые на комиссию

930

Списанная в убыток задолженность неплатежеспособных дебиторов

940

1 654

2 779

Обеспечения обязательств и платежей полученные

950

1 250

123 250

Обеспечения обязательств и платежей выданные

960

214 998

267 144

Износ жилищного фонда

970

179

205

Износ объектов внешнего благоустройства и других аналогичных объектов

980

433

433

Нематериальные активы, полученные в пользование

990

Материалы, принятые в переработку

995

2 561

11 454

Independent evaluation of the financial performance of state:

Index

Factor

Ratio

X1

X2

X3

X4

X5

X6

X7

Mobility assets

Werewolves payables

Werewolves equity

Return on assets

Working capital

Concentration of capital raised

Cover debts equity

15 4038/1 4363=10,724

28 5560 / 22 3127=1,279

28 5560/ 15 4038=1,853

15 4038/ 28 5560=0,539

(13 9675-22 3127) / 13 9675=-0,597

(6829+22 3127) / 15 4038=1,492

15 4038/ (5 2146 +6829 +22 3127)=0,546

Z = 0,033*X1+0,268*X2+0,045*X3 - 0,018*X4 - 0,004*X5 - 0,015*X6+0,702*X7

Z= 0,033*10,724+0,268*1,279+0,045*1,853 - 0,018*0,539 - 0,004*(-0,597) - 0,015*1,492+0,702*0,546=0,353892+0,342772+0,083385 - 0,009702 - (-0,002388) - 0,02238+0,383292=1,133647

According to the model (2), according to my calculations, the value of Z (financial assessment) to gain more 1.104, in my case Z = 1,133647, which suggests that I have chosen the company is in good financial condition, and the likelihood of bankruptcy is low

Conclusion

In summary, I can say that the analysis of the probability of bankruptcy takes the value of one of the main regulators that firms use as a medium impact on the financial processes in the enterprise. There are many methods for estimating the probability of bankruptcy. The company needs to choose one or combine several reasonably existing methods to get a picture of the company's solvency. [9]

In its analysis of bankruptcy can identify the reasons for a possible bankruptcy, in order to avoid in the future. The reasons may be, as mentioned above, the decline in sales due to poor demand study, no distribution network, advertising, reduced production, unnecessarily high costs, low profitability of products; excessive production cycle, large debts, mutual non-payments, etc. etc.

Among other things, I have outlined promising methods for assessing reliability and solvency of counterparties, particularly in the current Russian conditions where the counterparty is often dependent on the financial stability of the enterprise

Therefore important to know the company accountant and the basis of calculation of solvency analysis of the likelihood of bankruptcy, as well as the regulatory framework governing the issues of bankruptcy.

Footnotes

1. monitoring, systematic collection and processing of information, which can be used to improve the decision-making process, as well as, indirectly, to inform the public or directly as feedback tool for the implementation of projects, program evaluation or policy.

2. correlation-linear function relationship between two or more random variables (or values that can be with some reasonable degree of accuracy considered as such). In this case, change the values of one or more of these values are accompanied systematically changing the values of one or several other variables

3. intragroup variance - reflects random variation, ie part of the variation that occurs under the influence of unaccounted factors and independent of the sign factor, form the basis of the group.

5. cash ratio, describes the company's ability to repay the current (short-term) liabilities with cash, money in banks and short-term investments.

6. cross-analysis is a comparison of the two types of analysis, technical and fundamental together.

7. Recession-term means relatively mild, non-critical recession or a slowdown in economic growth.

8. capitalization transform means (part of the net profits, dividends, etc., or all profit) in additional capital, additional factors of production (such as the means of labor, objects of labor, labor, etc.), which results in a increase in the size of their own funds.

9. liquidity and economic term for the ability of the assets to be sold quickly at a price close to the market.

10. inventory turns, characterizes the mobility of funds that the company invests in stocks: the faster the money invested in stocks, returned to the company in the form of proceeds from the sale of the finished product, the higher business activity of the organization

11. accounts receivable turnover ratio of revenue from sales to the average amount of accounts receivable, net of allowance for doubtful position.

12. trend direction indicators of way.

13. volatility of financial and statistical measure of the variability of prices.

Bibliography

1. Yuri Danilov. "Financial Management" // Problems of the theory and practice of management. International Journal 9/2009g. // www.uptp.ru page: 65, 66, 67, 68.69.

2. AE Krioni. "Management in Russia and abroad" // January-February 2009. // www.finpress.ru page: 94, 96, 97.

3. AV Matveichuk №4 (43) 2008. Moscow. page: 90.91.

4. Ed. prof. BN Chernyshev, prof. VJ Gorfinkel // Economy organizations (companies, firms) - Moscow: college textbooks 2010. page: 517, 520, 508.

5. NN Kozhevnikov, E. Borisenkov, AG Zubkov, etc. // Basics of crisis management companies: High. Textbook. benefits. for stud. High. Textbook. institutions - the second edition, sr. - M.: Publishing. center "Academy" 2007. page: 27.82.

6. OI Volkov, VK Splyarenko. // Housekeeper enterprises // Lectures - Moscow: Ifrane-M, 2005. pp. 267, 268, 269.

7. http://www.kzmayak.ru

8. http://otherreferats.allbest.ru/economy/00027215_0.html

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