- •Exercise 1.
- •Exercise 2.
- •Exercise 3
- •Information about structure of Current Assets and sources it’ financing
- •Exercise 4
- •Exercise 5
- •Exercise 6
- •Exercise 7
- •Table 1 Measuring the value of a capital:
- •Table 2 Calculating the average value of capital
- •Exercise 8
- •Table 1 Calculation the level of financial profitability of enterprise in different variants of the structure of the capital
- •Exercise 9
- •Guiven 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 Розрахунок обсягу чистого грошового потоку підприємства з операційної діяльності.
- •Exercise 15
- •Table 1 Аналіз джерел формування та напрямків використання грошових коштів підприємства.
- •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
Exercise 13
The enterprise to make modernization of manufacturing process plans to buy ne equipment 7500 thousand UAH cost. The period of investment is 5 years. The enterprise use прямолінійний метод амортизації.
The investment will let:
To increase the amount of production for 500 thousand UAH (без ПДВ) on first year and then increasing for 7% per year;
To reduce the stuff for 5 persons with the average salary 5000 UAH per month;
To increase the current costs for technical service of equipment for 9 thousand UAH per year.
The average value of the capital of the project is 17%.
*The amount of production equal amount of sales.
Decide if it’s worth to realize investment project on criteria Net Present Value, , періоду окупності, індексу доходності та внутрішньої норми рентабельності. In this case you have:
To calculate the additional net cash flow of investment project;
To calculate the indicators of effectiveness real investment project (NPV, період окупності, індекс доходності та внутрішню норму рентабельності);
To make conclusions if it’s worth to realize real investment project.
Table 1.
Calculation the additional net cash flow of real investment project
Indicators |
1 month |
2 month |
3 month |
4 month |
5 month |
1. The additional revenue (без ПДВ) |
|
|
|
|
|
2.The economy with reducing the amount of stuff |
|
|
|
|
|
3. The economy with sotial payments |
|
|
|
|
|
The Total amount of additional income |
|
|
|
|
|
1. The additional costs for current technical service of equipment |
|
|
|
|
|
2. Additional амортизація |
|
|
|
|
|
The Total amount of additional costs |
|
|
|
|
|
Additional валовий прибуток |
|
|
|
|
|
Additional profit tax |
|
|
|
|
|
Additional net profit |
|
|
|
|
|
Additional net cash flow |
|
|
|
|
|
Exercise 14
The financial department got the order to investigate the amount and quality operational net cash flow to investigate the quality characteristics of the main its souses.
In this case you have:
To evaluate the changes of balance indicators in current period;
Calculate the amount of net cash flow on current period with the help of in-direct method;
To evaluate the level of quality net cash flow in current period;
To make conclusions and propositions of improvement souses operational net cash flows.
Dada of Assets and Capital of enterprise
thousand UAH
ASSETS |
1.01 |
1.04 |
1.07 |
1. Виробничі запаси |
95 |
135 |
163 |
2. Current Receivables on contracts |
65 |
55 |
30 |
3. The others Receivables |
10 |
12 |
14 |
CAPITAL |
1.01 |
1.04 |
1.07 |
1. The current payables on contract |
230 |
250 |
270 |
2. The others payables |
31 |
58 |
22 |
Data Report of звіту про фінансові результати діяльності підприємства:
thousand UAH
Показники |
1 quarter |
2 quarter |
1. Net operational profit |
79 |
103 |
2. Амортизація |
70 |
70 |