Accounting and calculation of economic efficiency loans in the commercial organizations

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2018-03-18 15:45:07

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Financial activity of any modern enterprise is impossible without attracting credit resources. Their use gives the opportunity to significantly expand the scale of enterprise activity and increase its market value. As the implementation of such measures, of course, changes and calculation of economic efficiency of the company.

In a period of widening global financial crisis is particularly relevant, the issue of timely settlement of obligations, and, therefore, becomes relevant the calculation of economic efficiency of measures on development of production. It is especially difficult in these conditions have organizations of private form of ownership, because they can't count on a stable and solid for the amount of financial support from the state. We have different ways to reach agreement with suppliers of goods, works and services on deferred payment and it is very scrupulous to calculate efficiency of the project. However, whatever the delay, there comes a time when it is necessary to pay its obligations, not only to suppliers but also to the budget for taxes and fees.

Throughout today widespread such economic phenomenon as a tax credit, which must be a necessary element in the calculation of economic efficiency of the enterprise or institution. A tax credit involves the deferral of payment of taxes that occur at the time of the tax credit.

However, in practice there are many issues in case you need it:

1)  if commercial organizations take advantage of the tax credit;

2)  what is the order it is received, how is the calculation of economic efficiency and of accounting;

3) what are the conditions and grounds for granting organizations.

In addition, one of the functions of financial management is the management of effective use of credits and loans, whose analysis is carried out in the financial statements.

The Analysis of structure of borrowed funds in commercial construction organizations has allowed to conclude that the accounting method from the implementation, has a significant impact on the structure of the balance sheet. Consequently, the analysis of efficiency of use of credits and the calculation of economic efficiency will directly depend on your organization's method of accounting.

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A Feature of the balance sheet, when the method of revenue recognition for the payment, is that it is made on January 1 of each year, and if uncollected on a given day the money from the customer, the balance sheet will not be visible to accounts receivable of the customer. Thus in p. "payables" reflects all payables to suppliers and subcontractors for materials received and work performed. As a result, it is not visible to the receivables of customers, and the cost made during the reporting period work is reflected in the page “Goods shipped”. In the end, the calculation of the capital structure indicators, the figures do not reflect the true picture of the ratio of funds in the organization and the economic efficiency calculation, which was used in the planning of activities.

The analysis of the structure of the sources is necessary not just “automatically” to follow the methods of calculation given in the literature for the analysis of economic activities of business entities, and to proceed from the specifics of the organization.

Thus, the calculation of economic efficiency and the financial statements of the economic entity provides a vast amount of information. On the basis of his correct and improve (with the right use of) a performance. As mentioned above, to accountants and accounting documents high demands. Therefore, accounting does not just affect the economy of the enterprise, is its “nerve”. The smallest errors and inaccuracies in the planning and organization of the accounting lead not only to criminal and administrative liability of managers, but also to serious, sometimes irreparable situation at the enterprise and in the economy as a whole.


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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