In the middle of the second part of the analysis financial condition of the company, affecting all types of assets, liabilities and results of operations. It analyzes the current assets, current assets, equity, borrowed funds, financial stability and solvency. In essence – this is the standard set. Formulas for calculating can be found in any normal textbook. The dynamics of changes in the indices in the period. Calculations or disclosed in the text or ready-made values calculated in the table. Then the change of the need to display the chart. Do not be afraid of design tables and graphs.
For convenience, Make out a table in a separate file, Excel, there you can on the basis of tabular data to build the schedule. Tables and graphs to easily transfer and edit the file Word. The conclusions following the calculations must be the reason for the change in dynamics; the change dynamics relative to the baseline and the previous period in absolute and relative terms, ie, in natural or cost units and percentages; the possible consequences of continuing and emerging trends actions to improve it. Usually causes a sharp change in the dynamics is positive (eg, a sharp increase in sales) or negative (eg, natural disaster for agricultural enterprises) event. When negative dynamics result is often expressed in increasing the proportion of borrowed funds, due to the increased use of both free accounts payable and fee loans. As a consequence – rise financial dependence of enterprise from the external environment. Recommendations in this case can be stocking, accelerated turnover of circulating funds, the restructuring of debt sources in favor of long part, etc.