Оцінка фінансового стану ВАТ „Шляховик”, Детальна інформація
Оцінка фінансового стану ВАТ „Шляховик”
Iieacieee oa oaeoi\x00F0e iacaaeia\x00B3eueiiai o\x00B3iainiaiai noaio: iaaoaeoeaia \x00F0ici\x00B3uaiiy eioo\x00B3a, a\x00F0ae aeanieo iai\x00F0ioieo eioo\x00B3a, iayai\x00B3noue no\x00B3eei? caai\x00F0aiaaiino\x00B3 ca ieaoaaeaie, iaaaoeai\x00B3 oaiaeaioe\x00B3? o ae\x00F0iaieoeoa\x00B3.
Aei iaecaaaeuei\x00B3oeo iieaciee\x00B3a eiiieaenii? ioe\x00B3iee o\x00B3iainiaiai noaio iaeaaeaoue iieacieee aeio\x00B3aeiino\x00B3 e \x00F0aioaaaeueiino\x00B3.
Aaeeea cia/aiiy ia\x00BA aiae\x00B3c no\x00F0oeoo\x00F0e aeioiae\x00B3a i\x00B3aei\x00F0e\x00BAinoaa oa ioe\x00B3iea aca\x00BAiica'yceo i\x00F0eaooeo c iieacieeaie \x00F0aioaaaeueiino\x00B3. Aaaeeeai i\x00F0iaiae\x00B3coaaoe ca'ycie i\x00F0eaooeo i\x00B3aei\x00F0e\x00BAinoaa c oi\x00F0ioth/eie i\x00F0eaooie oaeoi\x00F0aie, ui iieaaoo\x00BA i\x00F0aeoe/io i\x00F0\x00B3\x00BAioaoe\x00B3th a oeeo ieoaiiyo.
Aeio\x00B3aei\x00B3noue i\x00B3aei\x00F0e\x00BAinoaa oa\x00F0aeoa\x00F0eco\x00BAoueny aaniethoieie e a\x00B3aeiinieie iieacieeaie. Aaniethoiee iieaciee aeio\x00B3aeiino\x00B3 - oea noia i\x00F0eaooeo aai aeioiae\x00B3a. A\x00B3aeiiniee iieaciee - \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3. \x00D0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoa, iia'ycaieo \x00B3c ae\x00F0iaieoeoaii i\x00F0iaeoeoe\x00B3? (oiaa\x00F0\x00B3a, iineoa), aecia/a\x00BAoueny ye a\x00B3aenioeiaa a\x00B3aeiioaiiy i\x00F0eaooeo a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3? aei ?? nia\x00B3aa\x00F0oino\x00B3 [11, c. 112]:
\x00D0 = (I/N) 100, (1)
aea \x00D0 - \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3, %;
I - i\x00F0eaooie a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3?, a\x00F0i.;
N - nia\x00B3aa\x00F0o\x00B3noue i\x00F0iaeoeoe\x00B3?, a\x00F0i.
\x00D0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoa oi\x00F0a\x00B3ae\x00B3 oa a\x00F0iiaaenueeiai oa\x00F0/oaaiiy aecia/a\x00BAoueny ye a\x00B3aenioeiaa a\x00B3aeiioaiiy i\x00F0eaooeo a\x00B3ae \x00F0aae\x00B3caoe\x00B3? oiaa\x00F0\x00B3a (i\x00F0iaeoeoe\x00B3? a\x00F0iiaaenueeiai oa\x00F0/oaaiiy) aei oiaa\x00F0iia\x00B3ao.
I\x00B3ae /an aiae\x00B3co aea/athoue aeeiai\x00B3eo ci\x00B3i ianyao /enoiai i\x00F0eaooeo, \x00F0\x00B3aiy \x00F0aioaaaeueiino\x00B3 oa oaeoi\x00F0e, ye\x00B3 aieeaathoue ia ieo. Iniiaieie oaeoi\x00F0aie, ui aieeaathoue ia /enoee i\x00F0eaooie, \x00BA ianya ae\x00F0o/ee a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3?, \x00F0\x00B3aaiue nia\x00B3aa\x00F0oino\x00B3, \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00F0iaeoeoe\x00B3?, o\x00B3iainia\x00B3 \x00F0acoeueoaoe oa aeo\x00F0aoe a\x00B3ae iia\x00F0aoe\x00B3eii? cae/aeii? ae\x00B3yeueiino\x00B3, aaee/eia iiaeaoeo ia i\x00F0eaooie oa \x00B3ioeo iiaeaoe\x00B3a, ui aeiea/othoueny c i\x00F0eaooeo.
Aiae\x00B3c aeio\x00B3aeiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa i\x00F0iaiaeeoueny a ii\x00F0\x00B3aiyii\x00B3 c ieaiii oa iiia\x00F0aaei\x00B3i ia\x00F0\x00B3iaeii. Ca oiia \x00B3ioeyoe\x00B3? aaaeeeai caaacia/eoe ia'\x00BAeoeai\x00B3noue iieaciee\x00B3a oa caiia\x00B3aoe ?o aee\x00F0eaeaiith /a\x00F0ac iino\x00B3eia i\x00B3aeaeuaiiy oe\x00B3i. Aiae\x00B3c i\x00F0iaiaeeoueny ca aeaieie \x00F0iaioe ca \x00F0\x00B3e. Oi\x00F0\x00B3oi\x00B3 iieacieee o\x00F0aaa i\x00F0eaanoe o a\x00B3aeiia\x00B3aei\x00B3noue \x00B3c iieacieeaie ca\x00B3oiiai \x00F0ieo ca aeiiiiiaith \x00B3iaeaenaoe\x00B3? oe\x00B3i.
Ca \x00F0eieiaeo a\x00B3aeiinei \x00B3nio\x00BA ia\x00F0nii\x00B3o\x00B3eiaaiee \x00B3ioa\x00F0an ea\x00F0\x00B3aieoeoaa oa eieaeoea\x00B3a i\x00B3aei\x00F0e\x00BAinoa aei oaeoe/ii aeinyaiooiai \x00F0\x00B3aiy \x00F0aioaaaeueiino\x00B3, ui nooo\x00BAai aieeaa\x00BA ia \x00F0acoeueoaoeai\x00B3noue ainiiaea\x00F0nueei? ae\x00B3yeueiino\x00B3.
Ia i\x00B3aei\x00F0e\x00BAinoaao iaaea\x00F0aeaaieo oi\x00F0i aeaniino\x00B3 aeey aeoe\x00B3iia\x00F0\x00B3a oa caniiaiee\x00B3a iaeaaaeeea\x00B3oa cia/aiiy ia\x00BA \x00F0aioaaaeuei\x00B3noue ?oi\x00B3o iaeiaeo \x00B3 noaoooieo aiane\x00B3a o neeaae\x00B3 caaaeueieo \x00B3iaanoeoe\x00B3e. Oiio oeueiio aniaeoo ioe\x00B3iee o\x00B3iainiaiai noaio i\x00B3aei\x00F0e\x00BAinoaa o\x00F0aaa i\x00F0eae\x00B3eeoe na\x00F0eicio oaaao.
I\x00F0aeoeea \x00F0aeiiaiaeo\x00BA aeey ioe\x00B3iee \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa aeei\x00F0enoiaoaaoe nenoaio aca\x00BAiica'ycaieo iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3. C oe\x00B3\x00BAth iaoith iaiao\x00B3aeii aeei\x00F0enoiaoaaoe aea\x00B3 iniiai\x00B3 a\x00F0oie iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3:
a) iieacieee, \x00F0ic\x00F0aoiaai\x00B3 ia i\x00B3aenoaa\x00B3 iioi/ieo aeo\x00F0ao (aa\x00F0oino\x00B3 i\x00F0iaeaaeo);
a) iieacieee, \x00F0ic\x00F0aoiaai\x00B3 o ca'yceo c aeei\x00F0enoaiiyi ae\x00F0iaie/iai eai\x00B3oaeo (ae\x00F0iaie/eo aeoea\x00B3a).
Aeey anaa\x00B3/ii? eiiieaenii? ioe\x00B3iee \x00F0\x00B3cieo iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3 iiaeia aeei\x00F0enoaoe ca\x00F0oa\x00B3aeiee aeina\x00B3ae ioe\x00B3iee oeeo iieaciee\x00B3a.
Iniiaieie aoaiaie ioe\x00B3iee o\x00B3iainiaiai noaio \x00BA [14, c. 56]:
- aeine\x00B3aeaeaiiy \x00F0aioaaaeueiino\x00B3 oa o\x00B3iainiai? no\x00B3eeino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa;
- aeine\x00B3aeaeaiiy aoaeoeaiino\x00B3 aeei\x00F0enoaiiy iaeia (eai\x00B3oaeo) i\x00B3aei\x00F0e\x00BAinoaa, caaacia/aiiy i\x00B3aei\x00F0e\x00BAinoaa aeanieie iai\x00F0ioieie eiooaie;
- ia'\x00BAeoeaia ioe\x00B3iea aeeiai\x00B3ee oa noaio e\x00B3ea\x00B3aeiino\x00B3, ieaoini\x00F0iiiaeiino\x00B3 oa o\x00B3iainiai? no\x00B3eeino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa;
- ioe\x00B3iea noaiiaeua noa'\x00BAeoa ainiiaea\x00F0thaaiiy ia o\x00B3iainiaiio \x00F0eieo oa e\x00B3euee\x00B3nia ioe\x00B3iea eiai eiieo\x00F0aioini\x00F0iiiaeiino\x00B3;
- aiae\x00B3c ae\x00B3eiai? aeoeaiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa oa eiai noaiiaeua ia \x00F0eieo oe\x00B3iieo iaia\x00F0\x00B3a;
- aecia/aiiy aoaeoeaiino\x00B3 aeei\x00F0enoaiiy o\x00B3iainiaeo \x00F0ano\x00F0n\x00B3a.
Aiae\x00B3c o\x00B3iainiaiai noaio - oea /anoeia caaaeueiiai aiae\x00B3co ainiiaea\x00F0nueei? ae\x00B3yeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa, yeee neeaaea\x00BAoueny c aeaio aca\x00BAiica'ycaieo \x00F0icae\x00B3e\x00B3a: o\x00B3iainiaiai oa oi\x00F0aae\x00B3inueeiai aiae\x00B3co.
\x00D0iciiae\x00B3e aiae\x00B3co ia o\x00B3iainiaee oa oi\x00F0aae\x00B3inueeee coiiaeaiee \x00F0iciiae\x00B3eii nenoaie aooaaeoa\x00F0nueeiai iae\x00B3eo, yea neeaeany ia i\x00F0aeoeoe\x00B3, ia o\x00B3iainiaee oa oi\x00F0aae\x00B3inueeee iae\x00B3e.
Iniaeeainoyie ciai\x00B3oiueiai o\x00B3iainiaiai aiae\x00B3co \x00BA:
- i\x00F0\x00B3\x00BAioaoe\x00B3y aiae\x00B3co ia ioae\x00B3/io, ciai\x00B3oith ca\x00B3oi\x00B3noue i\x00B3aei\x00F0e\x00BAinoaa;
- iiiaeeii\x00B3noue ia'\x00BAeo\x00B3a-ei\x00F0enooaa/\x00B3a;
- \x00F0\x00B3ciiiai\x00B3oi\x00B3noue oe\x00B3eae \x00B3 \x00B3ioa\x00F0an\x00B3a noa'\x00BAeo\x00B3a aiae\x00B3co;
Aei iaecaaaeuei\x00B3oeo iieaciee\x00B3a eiiieaenii? ioe\x00B3iee o\x00B3iainiaiai noaio iaeaaeaoue iieacieee aeio\x00B3aeiino\x00B3 e \x00F0aioaaaeueiino\x00B3.
Aaeeea cia/aiiy ia\x00BA aiae\x00B3c no\x00F0oeoo\x00F0e aeioiae\x00B3a i\x00B3aei\x00F0e\x00BAinoaa oa ioe\x00B3iea aca\x00BAiica'yceo i\x00F0eaooeo c iieacieeaie \x00F0aioaaaeueiino\x00B3. Aaaeeeai i\x00F0iaiae\x00B3coaaoe ca'ycie i\x00F0eaooeo i\x00B3aei\x00F0e\x00BAinoaa c oi\x00F0ioth/eie i\x00F0eaooie oaeoi\x00F0aie, ui iieaaoo\x00BA i\x00F0aeoe/io i\x00F0\x00B3\x00BAioaoe\x00B3th a oeeo ieoaiiyo.
Aeio\x00B3aei\x00B3noue i\x00B3aei\x00F0e\x00BAinoaa oa\x00F0aeoa\x00F0eco\x00BAoueny aaniethoieie e a\x00B3aeiinieie iieacieeaie. Aaniethoiee iieaciee aeio\x00B3aeiino\x00B3 - oea noia i\x00F0eaooeo aai aeioiae\x00B3a. A\x00B3aeiiniee iieaciee - \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3. \x00D0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoa, iia'ycaieo \x00B3c ae\x00F0iaieoeoaii i\x00F0iaeoeoe\x00B3? (oiaa\x00F0\x00B3a, iineoa), aecia/a\x00BAoueny ye a\x00B3aenioeiaa a\x00B3aeiioaiiy i\x00F0eaooeo a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3? aei ?? nia\x00B3aa\x00F0oino\x00B3 [11, c. 112]:
\x00D0 = (I/N) 100, (1)
aea \x00D0 - \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3, %;
I - i\x00F0eaooie a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3?, a\x00F0i.;
N - nia\x00B3aa\x00F0o\x00B3noue i\x00F0iaeoeoe\x00B3?, a\x00F0i.
\x00D0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoa oi\x00F0a\x00B3ae\x00B3 oa a\x00F0iiaaenueeiai oa\x00F0/oaaiiy aecia/a\x00BAoueny ye a\x00B3aenioeiaa a\x00B3aeiioaiiy i\x00F0eaooeo a\x00B3ae \x00F0aae\x00B3caoe\x00B3? oiaa\x00F0\x00B3a (i\x00F0iaeoeoe\x00B3? a\x00F0iiaaenueeiai oa\x00F0/oaaiiy) aei oiaa\x00F0iia\x00B3ao.
I\x00B3ae /an aiae\x00B3co aea/athoue aeeiai\x00B3eo ci\x00B3i ianyao /enoiai i\x00F0eaooeo, \x00F0\x00B3aiy \x00F0aioaaaeueiino\x00B3 oa oaeoi\x00F0e, ye\x00B3 aieeaathoue ia ieo. Iniiaieie oaeoi\x00F0aie, ui aieeaathoue ia /enoee i\x00F0eaooie, \x00BA ianya ae\x00F0o/ee a\x00B3ae \x00F0aae\x00B3caoe\x00B3? i\x00F0iaeoeoe\x00B3?, \x00F0\x00B3aaiue nia\x00B3aa\x00F0oino\x00B3, \x00F0\x00B3aaiue \x00F0aioaaaeueiino\x00B3 i\x00F0iaeoeoe\x00B3?, o\x00B3iainia\x00B3 \x00F0acoeueoaoe oa aeo\x00F0aoe a\x00B3ae iia\x00F0aoe\x00B3eii? cae/aeii? ae\x00B3yeueiino\x00B3, aaee/eia iiaeaoeo ia i\x00F0eaooie oa \x00B3ioeo iiaeaoe\x00B3a, ui aeiea/othoueny c i\x00F0eaooeo.
Aiae\x00B3c aeio\x00B3aeiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa i\x00F0iaiaeeoueny a ii\x00F0\x00B3aiyii\x00B3 c ieaiii oa iiia\x00F0aaei\x00B3i ia\x00F0\x00B3iaeii. Ca oiia \x00B3ioeyoe\x00B3? aaaeeeai caaacia/eoe ia'\x00BAeoeai\x00B3noue iieaciee\x00B3a oa caiia\x00B3aoe ?o aee\x00F0eaeaiith /a\x00F0ac iino\x00B3eia i\x00B3aeaeuaiiy oe\x00B3i. Aiae\x00B3c i\x00F0iaiaeeoueny ca aeaieie \x00F0iaioe ca \x00F0\x00B3e. Oi\x00F0\x00B3oi\x00B3 iieacieee o\x00F0aaa i\x00F0eaanoe o a\x00B3aeiia\x00B3aei\x00B3noue \x00B3c iieacieeaie ca\x00B3oiiai \x00F0ieo ca aeiiiiiaith \x00B3iaeaenaoe\x00B3? oe\x00B3i.
Ca \x00F0eieiaeo a\x00B3aeiinei \x00B3nio\x00BA ia\x00F0nii\x00B3o\x00B3eiaaiee \x00B3ioa\x00F0an ea\x00F0\x00B3aieoeoaa oa eieaeoea\x00B3a i\x00B3aei\x00F0e\x00BAinoa aei oaeoe/ii aeinyaiooiai \x00F0\x00B3aiy \x00F0aioaaaeueiino\x00B3, ui nooo\x00BAai aieeaa\x00BA ia \x00F0acoeueoaoeai\x00B3noue ainiiaea\x00F0nueei? ae\x00B3yeueiino\x00B3.
Ia i\x00B3aei\x00F0e\x00BAinoaao iaaea\x00F0aeaaieo oi\x00F0i aeaniino\x00B3 aeey aeoe\x00B3iia\x00F0\x00B3a oa caniiaiee\x00B3a iaeaaaeeea\x00B3oa cia/aiiy ia\x00BA \x00F0aioaaaeuei\x00B3noue ?oi\x00B3o iaeiaeo \x00B3 noaoooieo aiane\x00B3a o neeaae\x00B3 caaaeueieo \x00B3iaanoeoe\x00B3e. Oiio oeueiio aniaeoo ioe\x00B3iee o\x00B3iainiaiai noaio i\x00B3aei\x00F0e\x00BAinoaa o\x00F0aaa i\x00F0eae\x00B3eeoe na\x00F0eicio oaaao.
I\x00F0aeoeea \x00F0aeiiaiaeo\x00BA aeey ioe\x00B3iee \x00F0aioaaaeueiino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa aeei\x00F0enoiaoaaoe nenoaio aca\x00BAiica'ycaieo iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3. C oe\x00B3\x00BAth iaoith iaiao\x00B3aeii aeei\x00F0enoiaoaaoe aea\x00B3 iniiai\x00B3 a\x00F0oie iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3:
a) iieacieee, \x00F0ic\x00F0aoiaai\x00B3 ia i\x00B3aenoaa\x00B3 iioi/ieo aeo\x00F0ao (aa\x00F0oino\x00B3 i\x00F0iaeaaeo);
a) iieacieee, \x00F0ic\x00F0aoiaai\x00B3 o ca'yceo c aeei\x00F0enoaiiyi ae\x00F0iaie/iai eai\x00B3oaeo (ae\x00F0iaie/eo aeoea\x00B3a).
Aeey anaa\x00B3/ii? eiiieaenii? ioe\x00B3iee \x00F0\x00B3cieo iieaciee\x00B3a \x00F0aioaaaeueiino\x00B3 iiaeia aeei\x00F0enoaoe ca\x00F0oa\x00B3aeiee aeina\x00B3ae ioe\x00B3iee oeeo iieaciee\x00B3a.
Iniiaieie aoaiaie ioe\x00B3iee o\x00B3iainiaiai noaio \x00BA [14, c. 56]:
- aeine\x00B3aeaeaiiy \x00F0aioaaaeueiino\x00B3 oa o\x00B3iainiai? no\x00B3eeino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa;
- aeine\x00B3aeaeaiiy aoaeoeaiino\x00B3 aeei\x00F0enoaiiy iaeia (eai\x00B3oaeo) i\x00B3aei\x00F0e\x00BAinoaa, caaacia/aiiy i\x00B3aei\x00F0e\x00BAinoaa aeanieie iai\x00F0ioieie eiooaie;
- ia'\x00BAeoeaia ioe\x00B3iea aeeiai\x00B3ee oa noaio e\x00B3ea\x00B3aeiino\x00B3, ieaoini\x00F0iiiaeiino\x00B3 oa o\x00B3iainiai? no\x00B3eeino\x00B3 i\x00B3aei\x00F0e\x00BAinoaa;
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