- •Exercise 1.
- •Exercise 2.
- •Exercise 3
- •Information about structure of Current Assets and sources it’ financing
- •Exercise 4
- •Table 2 Calculating the average value of capital
- •Exercise 5
- •Exercise 6
- •Exercise 7
- •Table 1 Measuring the value of a capital:
- •Exercise 8
- •Table 1 Calculation the level of financial profitability of enterprise in different variants of the structure of the capital
- •Exercise 9
- •Given data
- •Calculation the average value of capital in different variants of capital structure
- •Exercise 10
- •Exercise 11
- •Table 1 Calculation of level of operational, financial, combined leverage and it’s influence on level of financial profitability of enterprise
- •Exercise 12
- •Table 1 Calculating the credit costs in a bank “a” compared to Market terms
- •Exercise 13
- •Calculation the additional net cash flow of real investment project
- •Exercise 14
- •Table 1 Analysis of changes balance indicators.
- •Table 2 Calculation the net operational cash flow
- •Exercise 15
- •Table 1 Analysis of sources of formation and use cash flows of enterprises.
- •Table 2 Balancing Cash Flows analysis and analysis of effective it’s management
- •Exercise 16
- •Table 1 Calculation the main ways spending cash flows in operational activity
- •Calculation the level, synchronized and effectiveness of management cash flow
- •Exercise 17
- •Table 1 Cash Flow Plan in the next to Current period
Table 2 Balancing Cash Flows analysis and analysis of effective it’s management
Indicators |
1 quarter |
2 quarter |
Deviation |
1. Net Cash Flow |
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2. Coeficient of quality Net Cash Flow |
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3. The degree of coverage of overdue liabilities net cash flows |
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4. The average daily shortfall of funds |
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5. The level of scarcity of funds |
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6. Adequacy ratio of cash |
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Exercise 16
Investigate the main ways operational cash flow use, calculate the level even, synchronized and effectiveness of management cash flow in current period. Make analytical report with propositions of improvements.
Data of operational cash flows in current period
thousand UAH
Indicators |
1 five days |
2 five days |
3 five days |
4 five days |
5 five days |
6 five days |
1. Income of sales |
21 |
11 |
15 |
27 |
33 |
22 |
2. Payment of raw materials |
5 |
- |
40 |
10 |
- |
30 |
3. Salary |
2,5 |
- |
- |
- |
2,5 |
- |
4. Tax payments |
0,9 |
- |
29 |
- |
0,9 |
- |
5. Rent payments |
3 |
- |
- |
- |
- |
- |
6. Payments of others current expenses |
- |
- |
- |
2 |
- |
- |
Total expenses cash flows |
11,4 |
- |
69 |
12 |
3,4 |
30 |
Table 1 Calculation the main ways spending cash flows in operational activity
Indicators |
Cash Flows, thousand UAH |
The structure of Cash expenses, % |
1. Payment of raw materials |
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2. Salary |
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3. Tax payments |
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4. Rent payments |
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5. Payments of others current expenses |
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Out-coming cash flow of enterprise |
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Table 2
Calculation the level, synchronized and effectiveness of management cash flow
Indicators |
Amount |
1. Standard deviation of in-coming cash flow |
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2. Standard deviation of out-coming cash flow |
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3. The coefficient of variation of in-coming cash flow |
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4. The coefficient of variation of out -coming cash flow |
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5. Coefficient of uniformity in-coming cash flow |
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6. Coefficient of uniformity out -coming cash flow |
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7. The liquidity ratio of cash flows |
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8. Effectiveness ratio of cash flows |
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