Оборотные средства предприятия и их состав
- Что такое оборотные средства предприятия? v
- Суть понятия v
- Состав оборотных средств v
- Источник формирования v
- Нормирование ОС v
- Показатели использования v
- Задайте вопрос юристу > бесплатная консультация v
Что такое оборотные средства предприятия?
На фирмах наряду с основными фондами используются оборотные капиталы.
Оборотные средства (ОС) – это финансовые ресурсы, которые вкладываются в объекты и используются предприятием как за весь производственный цикл, так в за короткий период (один год).
Суть понятия
Оборотный капитал функционирует в трех этапах, на каждом из которых ОС полностью потребляются, а затем возмещаются.
Этот кругооборот непрерывен:
- Первый этап (снабжение) — приобретаются фирмой производственные запасы за деньги.
- Второй этап (производство) – запасы из первого этапа принимают вид незавершенного производства и готовой продукции.
- Третий этап (сбыт) — вся произведенная продукция сбывается, ОС снова возвращаются в денежный эквивалент.
Непрерывный цикл заканчивается, когда деньги от реализации зачисляются на счета фирмы. И снова повторяется. Величина дохода, как и величина ОС напрямую зависит от скорости протекания этого кругооборота.
Состав оборотных средств
Оборотный капитал параллельно вращается в двух сферах — производства и обращения.
По составу делятся на:
В оборотные фонды включены:
- запасы на производство;
- оборотные фонды в процессе производства.
Фонды обращения, в которые включены:
- складская готовая продукция;
- продукция, которая находится в пути;
- долги по дебиту;
- деньги на счетах фирмы и в кассе.
Источник формирования
У фирмы во время ее производственной деятельности могут возникнуть проблемы со средствами. Большинство фирм находятся на самообеспечении и не рассчитывают на бюджетную помощь.
Источниками ОС бывают:
- Собственные средства — систематически используются фирмой.
- Привлеченные средства — временно используются фирмой. Они образовываются за счет выданными коммерческими банками кредитами.
Обычно, фирмы, существующие только на собственные средства, развиваются стабильно, без риска, но прибыли у них ниже, чем у фирм, которые берут кредиты.
Нормирование ОС
Нормирование ОС – это процесс определения экономически обоснованных размеров оборотных средств, которые необходимы для организации оптимальной работы фирмы.
Оборотные средства бывают нормированные (оборотные фонды и вся произведенная продукция на складах) и ненормированные (все остальные).
Нормирование протекает в несколько этапов:
- Рассчитываются нормы запаса для каждого составляющего ОС.
- Рассчитывается сумма ОС, для подсчета которой учитываются нормы запаса и расход ценностей для каждого составляющего ОС.
- Выводят общий норматив суммированием всех частных.
Норма оборотного капитала – это величина относительная, которая соответствует наименьшему запасу всех ценностей (товарных и материальных).
Эта величина состоит из времени:
- транспортирования;
- складирования;
- подготовки материалов к производству;
- ожидание материалов в качестве текущего запаса;
- ожидание материалов в качестве страхового запаса.
Нормативом ОС фирмы называют то количество денег, которого хватит для нормальной работы предприятия.
Несоблюдение норматива ОС скорее всего повлечет за собой снижение, перебои производства, невыполнение поставленных задач.
Показатели использования
Чтобы вся работа фирмы выполнялась непрерывно, необходим достаточный объем ОС.
Оборачиваемость ОС– это время прохождения ОС всех стадий как производства, так и обращения.
К показателям оборачиваемости относят:
Коэффициент оборачиваемости оборотных средств (скорость оборота), вычисляется по формуле:
где РП – выручка от продажи по оптовым ценам;
СО – среднее число остатка Ос на фирме.
Коэффициент закрепления средств в обороте (загрузка оборотных средств), который подсчитывается по формуле:
На финансовое состояние фирмы влияют все показатели. Беспрерывная работа и увеличение рентабельности фирмы напрямую зависит от эффективного использования ОС.
Существует три пути для ускорения процессов оборачиваемости ОС:
На стадии создания запасов:
- повсеместное использование долгосрочного сотрудничества;
- постоянная проверка запасов на складах;
- расширение складских помещений;
- поиск поставщиков для оптовой торговли материалами и оборудованием;
- усовершенствование процессов погрузочно-разгрузочных работ;
- введение обоснованных и экономически выгодных норм расхода;
- поиск поставщиков ближе к местонахождению производства;
- систематический учет ресурсов;
- замена дорогих материалов на дешевые без потери качества.
На стадии производства:
- замена устаревшей техники на безотходную или малоотходную;
- замена старого оборудования для автоматизации процессов;
- внедрение робототехники;
- уменьшение Т;
- поиск недорогих конструкционных материалов;
- эффективное использование ресурсов;
- увеличение удельного веса продукции, которая пользуется большим спросом.
На стадии обращения:
- упрощение системы расчета;
- ускорение сбыта продукции;
- сокращение долгов по дебиту и кредиту;
- своевременное обеспечение фирмы всеми необходимыми материалами и сырьем;
- исследование по маркетингу;
- рассортировка продукции на складах.
Давно подумываю о собственном бизнесе. Правда, в терминах и расчетах, я не особо сильна. Возможно, все же, стоит получить экономическое образование?
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