EN ES FR HE IT NL PL UA BY PT DE Financial uravlenie and management in business es fr it nl pl by ua pt de en
sections
  • monthly bills of profits and losses (estimates)
  • Forecasting of movement of a cash
  • the Forecast of movement of a cash
  • Forecasting of balance reports
  • the Financial information for monitoring and monitoring systems
  • Information systems of management
  • Information requirements for the small-scale business enterprises
  • the Data recording: account books and other initial documents
  • book keeping System on a method of double record: full system
  • Monitoring systems and monitoring procedures
  • Control devices of the balance report
  • financing Sources
  • Types and sources of financial assets
  • Financing of the basic means
  • Granting of the credit by suppliers
  • Grants
  • Criteria of investments into small enterprises
    • Forecasting of balance reports. Procedures of the financial control (ii)

    you are: Forecasting of balance reports

    2. cost of stocks is predicted by means of a relative indicator of quantity of days for stocks. In previous years the quantity of days for stocks has increased with 25 to 39, and we consider, that this size will not change. Therefore the forecast is made at the 40-day period of stocks:

    1991

    38700 pounds h 40/365=4240 pounds

    1992

    43800 fungov h 40/365=4800 pounds

    1993 49600 pounds h 40/365=5400 pounds

    3. the Debitorsky debts are planned proceeding from the payment period in 36 days that corresponds to data of previous years (40 days in 1990 and 36 days in 1989):

    1991

    180000 pounds h 36/365=4240 pounds

    1992

    208800 pounds h 36/365=4800 pounds

    1993

    242200 pounds h 36/365=5400 pounds

    4. the Cash in 1991 has been defined from the forecast of movement of a cash. For 1992 and 1993 too it is necessary to define size of a cash which is a balance element. We will consider a cash in the end of section as it influences the sum of money necessary for job of the enterprise.

    5. the Creditor debts are defined proceeding from term of payment of 65 days (from the given previous years).

    6. Other creditor debts include payments of the VAT and taxes to wages (PAYE) (among other debts). Complexity of this article consists that it concerns basically the income of sales, but includes also variety of Other creditor debts which vary year from a year. Therefore in this case hardly probable it is possible to establish any dependences precisely. These sizes will change, probably, from 3,3% from a sales volume in 1989 to 4,1% in 1990 and 5,2% in 1991 Last size has been defined by means of the forecast of movement of a cash. If to assume size of creditor debts at a rate of 5% from a sales volume (differences are very small that them to take into consideration) the following forecast of other creditor debts will turn out:

    1992

    5% h 208800 pounds=10400 pounds;

    1993

    5% h 242200 pounds=12100 pounds.