FINANCIAL ASPECTS OF THE FORMATION AND USAGE OF COMPANY’S PROPERTY

Abstract

The assets of enterprise is the material and non-material form of property, purchased to them due to own and attracted resources, that is intended for the use in economic activity and is at disposal of this enterprise. Assets are divided into circulating and inconvertible depending on that, what role they carry out in making and realization of products or grant of services an enterprise, in financial and investment activity.

For every establishment it is important effectively to form and use assets. It provides higher efficiency of activity of all enterprise and influences on his financial state. Correctly building the process of forming of assets, an enterprise builds basis them the successful use. Important is determination of optimal structure of circulating and inconvertible assets, their composition depending on a kind. Taking into account it, probability of further improvement of processes of economic activity of enterprise is built.

The financial aspects of forming and use of assets during 2013-2015 are considered on the example of limit liability company "А". This enterprise is one of leaders at the market of Ukraine on making of шпонованих flags.

Company "А" was financially unsteady, and the fixed assets of enterprise are threadbare on 80 %%. The indexes of efficiency of the use of the last testify to the increase of efficiency of the use of capital assets and improvement of activity of enterprise on the whole.

It was found out during research, that during the investigated period of LTD. "А" changed composition and structure of property and sources of his forming. It positively influenced on financial position of company - the indexes of liquidity and profitability grew.

Now, an enterprise have two problems - subzero solvency, that causes the unstable financial state, and high level of wear of the fixed assets.

The indexes of the financial state of enterprise are characterized financial aspects of forming and use of property of enterprise. Yes, during research of LTD. "А" it was found out, that the processes of forming and use of assets of enterprise influence also and on the value of financial firmness, solvency and liquidity. For the investigated LTD. "А" the best variant of improvement of solvency and updating of the fixed assets will be their financing due to own sourcings, that a property asset can become in form the reinvested income of company.