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Own sources of means have to cover material current assets within necessary stocks and all cost of fixed assets and non-current assets. Is admissible to cover other part of property of the enterprise with borrowed funds. If to calculate, what part of property is made by totally fixed assets and non-current assets and necessary material stocks, it is easy to define coefficient of a ratio of borrowed and own funds, normal for the enterprise.

Task of this chapter - to estimate the size and structure of assets and liabilities to answer as far as the enterprise is independent from the financial point of view, the level of this independence grows or decreases and whether the condition of its assets and liabilities answers problems of its authorized activity.

In cases when stocks are higher necessary, the normal coefficient of security with their own current assets has to be defined recognizing that own sources the necessary sizes of stocks have to be covered, the rest can be covered with borrowed funds.

If the actual coefficient of security of stocks with own current assets above normal, it is possible to calculate, how many material current assets the enterprise can get over actually without prejudice to a financial state.

The structure of cost of property adumbrates about a financial condition of the enterprise. It shows a share of each element in assets and a ratio of the borrowed and own funds covering them in liabilities. Specifics of activity of each enterprise are reflected in structure of cost of property. Certainly, it is impossible to compare structure at iron and steel works and in trade organization. But the analysis of its dynamics throughout some period at the same enterprise is necessary. Data for such analysis in a half-year are given below.

Other convention - does not prinimiatsya in attention that stocks during this period when we consider them normal, can be also higher than the normal. This convention reduces the level of excess of stocks in comparison with normal during the periods when this excess takes place.

At the enterprises with rhythmical production where the objective reasons for decline in production in one quarters and its increase in others, the speed of a turn of material stocks on quarters has to be identical with other things being equal.

Generally the level of coefficient of a ratio of borrowed and own funds is in full accordance with the level of coefficient of security of material stocks with own current assets: it that is lower, than it is higher than a coefficient of security, and vice versa.

It was noted above that in the analysis of structure of property of the enterprises at some of them material stocks grew in a half-year. If for such growth enough own current assets which the enterprise has, growth is not followed by deterioration of a financial state.