Коэффициент оборачиваемости денежных средств
Коэффициенты оборачиваемости (деловой активности) характеризуют:
- уровень платежеспособности и финансовой устойчивости предприятия;
- динамику развития предприятия за анализируемый период;
- скорость оборота активов и пассивов.
Значения данных коэффициентов являются определяющими для банка при оценке кредитоспособности предприятия, что, следовательно, влияет на исход выдачи кредита предприятию.
Денежные средства предприятия относятся к высоколиквидным активам, величина которых должна быть соразмерна покрытию текущих расходов на производственную деятельность организации.
Потребность в анализе коэффициента оборачиваемости денежных средств (далее — коэффициент ОДС) диктует:
- оценка рациональности в управлении денежно-финансовыми ресурсами, которые находятся как в кассе, так и на расчетных счетах организации;
- оценка результативности работы организации за определенный промежуток времени.
Что отражает коэффициент оборачиваемости денежных средств
Коэффициент ОДС — это быстрота оборота средств организации, которые находятся как в кассе организации, так и на его расчетных счетах (сч. 50, 51 бухгалтерского учета) за определенный период.
Скорость оборота – это сумма оборотов, которые делают денежные средства за определенный период.
Коэффициент ОДС характеризует:
- эффективность управления финансовыми ресурсами;
- финансово-экономическую стабильность организации;
- достаточность финансовых средств для покрытия текущих обязательств.
Исходными данными служат данные бухгалтерского баланса организации за анализируемый период.
Формула расчета
Коэффициент ОДС определяется как соотношение выручки от реализации к средним остаткам денежных средств, которые находятся как в кассе, так и на расчетных счетах за определенный период (счета 50, 51 бухгалтерского учета).
Формула расчета имеет следующий вид:
Вр – выручка от реализации за анализируемый период;
ДСср – средние остатки средств, которые находятся в кассе и на банковских счетах за анализируемый период.
При этом средние остатки средств, которые находятся в кассе и на банковских счетах за анализируемый период (ДСср) рассчитывается как среднее арифметическое остатков денежных средств в кассе организации и на счетах в банке на начало и конец анализируемого периода.
Формула расчета:
ДСнп – остатки денежных средств, которые находятся в кассе организации и на банковских счетах на начало периода;
ДСкп – остатки денежных средств, которые находятся в кассе организации и банковских счетах на конец периода.
Формула расчета периода оборачиваемости денежных средств
Период оборачиваемости денежных средств (далее период ОДС) – это сумма дней, в течение которых денежные средства делают один оборот.
Период ОДС определяется по формуле:
Формула расчета по данным бухгалтерского баланса (форма №1 и 2):
Значение
Значение играет существенную роль при анализе рассматриваемого коэффициента в динамике.
Чем выше значение коэффициента, то есть чем больше оборотов совершают финансовые средства, тем положительнее характеризуется платежеспособность и экономическая стабильность организации, а также эффективность управления денежно-финансовыми ресурсами.
Падение коэффициента и рост периода ОДС говорит о снижении рациональности их использования, что может привести к сбоям в производственной деятельности предприятия из-за недостатка финансирования, а также подвергает опасности финансовую устойчивость предприятия.
Пример расчета
Исходные данные:
ООО «Рога и Копыта» за 2013 год получил выручку от реализации в размере 3 млн руб. При этом остаток денежных средств на начало года составил 100 тыс. руб., а на конец года – 240 тыс. руб. В 2014 году выручка от реализации составила 3,5 млн руб., остатки денежных средств на начало года – 180 тыс. руб., на конец года – 270 тыс. руб.
Расчет:
ДСср = (100000+240000)/2 = 170 000 рублей;
Кодс 2013г. = 3 000 000/170 000 = 17,65 оборота;
Тодс 2013г. = 360/17,65 = 20 дней.
Таким образом, коэффициент оборачиваемости денежных средств за 2013 год составил 17,65 оборота, период оборачиваемости — 20 дней.
ДСср = (180000+270000)/2 = 225 000 рублей;
Кодс 2014г. = 3 500 000/225 000 = 15,56 оборота;
Тодс 2014г. = 360/15,56 = 23 дня.
Таким образом, коэффициент оборачиваемости денежных средств за 2014 год составил 15,56 оборота, период оборачиваемости — 23 дня.
Несмотря на положительную динамику выручки за период 2013-2014 гг., наблюдается замедление оборачиваемости денежных средств на 12%, что негативно характеризует деловую активность предприятия в эффективности использовании денежных средств.
Причиной такой динамики может быть:
- увеличение производственного цикла продукции;
- увеличение себестоимости продукции;
- нерациональное использование денежных средств.
В таком случае меры по ускорению оборота денежных средств необходимы, так как могут возникнуть финансовые затруднения на предприятии, что повлечет за собой еще ряд отрицательных последствий.
Внешние факторы включают: 
- специфику отрасли:
- воздействие инфляции;
- сферу деятельности организации.
Внутренние факторы включают:
- политику ценообразования на предприятии;
- стратегию управления активами;
- производственный характер деятельности.
Необходимо особое внимание уделять динамике коэффициента оборачиваемости денежных средств, негативный результат которой может повлечь за собой следующие мероприятия по оптимизации данного коэффициента:
- снижение себестоимости продукции за счет оптимизации текущих расходов;
- сокращение производственного цикла продукции за счет оптимизации производственных процессов;
- увеличение эффективности использования денежных средств за счет строго соблюдения бюджета предприятия.
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