The State Bank provides loans for standardized reserves to enterprises if there is a justified need for additional funds due to the seasonal or temporary nature of these costs, for example, loans for clay reserves in the clay storage facilities of the plant for the winter period ( if such reserves are not provided for by the financial plan).
In the example, the amount is 86 thousand rubles. subject to verification from the point of view of its need, correct and complete use for its intended purpose.
In addition to these loans, the company receives loans against settlement documents in transit, that is, until the receipt of funds from buyers for the products sold. Given the short-term workflow for the sold bricks, these loans, reflected in section B of the balance sheet, do not amount to significant amounts. However, this does not exempt from checking the content and appropriateness of such borrowed funds.-
Following the analysis of the availability of the plant with working capital, it is necessary to study the issue of the use of the allocated working capital. It boils down mainly to the analysis of the mobilization of internal resources of the enterprise.
When assessing the financial activities of an enterprise, one should proceed from how effectively fixed and working capital are used, contributing to the release of surplus funds, accelerating the pace of production, selling products with minimal costs and stocks of material assets.
This kind of mobilization of internal resources presupposes, first of all, compliance with full compliance between the established standards and the actual stocks of commodity values in the warehouses of the plant. The task of the analysis is therefore to identify the degree of freezing of funds of enterprises, the presence of so-called illiquid assets and surpluses and to determine measures for their implementation..
In addition to the general identification of a surplus of working capital by comparing the standard cash balances of working capital with the plan, it is necessary to delve into the content of these balances in terms of production needs and ensuring the smooth operation of the plant..
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