Balance reports are made as much as possible to lower requirement for a cash though it can be accompanied by profitability change. Any operations which cut expenses or increase incomes, influence both profit, and on weight of a cash. In the given section basically cash questions are considered, but also influence of control devices on profit is mentioned.

a fixed capital Quality monitoring

There are two ways of the control of growth of a fixed capital: the careful care of the basic means preventing their premature leaving and whenever possible extending useful service life, and also the Control of use of the basic means, primenjavmyh the enterprise, without their acquisition or with acquisition, but without an immediate reimbursement.

1) Care of the basic means. By means of amortisation of the basic means during useful service life possibility of their further replacement is created. The norm of amortisation which is defined by useful service life, reflects a policy of the company on operational service of the basic means. Longer service life corresponds (theoretically) to lower norm of amortisation and. Thereby, higher profitability. One of major principles at drawing up of reports is conservatism, therefore usually the norm of amortisation of the basic means is established a little above settlement value, but actually the enterprise will receive profit while the basic means will really work. There is variety of the measures directed on maintenance of functioning of the basic means during set time: Certain rules of the company on service of the equipment, cars, buildings and vehicles, and the company personnel should observe these rules; it makes sense to appoint the expert who would watch observance of these rules; there should be a point in the contract on the hiring, obliging workers to watch safety of the basic company's resources; drivers should sign the document on safety of the car (in particular it is recommended for the trading personnel); users of the certain equipment (for example, computers) should observe the service regulation and maintenance service of this equipment; it is necessary to organise also procedural storage of the equipment and vehicles when they are not used.

2) the Control of use of the basic means. other question is much more important - whether should receive the enterprise in the property the basic means (and, hence, them to finance) or only to use them (and, thereby not to finance their acquisition). Possession of certain means inevitably as there is no sense to hire them or in rent. But it is expedient to take many means in hire on a short-term basis (financing is not required), to buy on an instalment plan (financing is distributed for the certain period), to lease (financing it is not required) or in contract rent (basically cars where financing is not required).

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