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Date submitted2008-11-24
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Date accepted2009-01-19
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Date published2009-12-11
Integrated assessment state and use of capital business entity
- Authors:
- V. P. Scobelina
There is studied the totality of the capital and property of the managing subject as the basis of its financial resources. The financial resources structure characteristics is provided. There is proposed a complex analysis scheme for the enterprise capital use including the build-up source analysis, profitability analysis and ratio analysis of the different capital types turnover. There is recommended the aggregate procedure of the capital turnover ratio analysis to the financial results of the enterprise activity including the structural logic procedures of the owned and loan capital use.
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Date submitted2008-11-26
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Date accepted2009-01-21
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Date published2009-12-11
Estimate of efficiency using material resources ore-dressing enterprise
- Authors:
- V. P. Scobelina
- O. S. Kogan
There is studied the activities system to estimate the efficiency of the material resource using effectiveness at a ore mining and processing enterprise, for instance OJSC “Apatit”. The activities were calculated as a part of the industrial and economic activity financial result analysis for a three year period. The activity study demonstrated that the extensive type of the material resources growth is typical for this enterprise with an unpractical use of the material stuff. As the material resource use efficiency criterion there is selected the most resumptive parameter, the profit per ruble of the material expenses. It is offered for this parameter analysis per factor.