Inventory control and an appraisal of property of the obligor
Date: 23 January 2009
One more function of the competitive manager - realisation of the financial analysis of the obligor. The concept of economic analysis guesses retention for the competitive manager of the indispensable skills, allowing to carry out rigorous economic analysis of financial circumstances of firm. It guesses, first of all, analysis of a composition of balances of firm and an assessment of solvency of the legal person. 4 realisation of the yielded sort of economic analysis there is a procedure, officially approved The governmental order of the Russian Federation "ABT some measures on implementation of the legislation on an incompetence (bankruptcy) of firms" from May, 20th 1994 No. 498.
The yielded deed allows by means of three main coefficients: a current ratio, coefficient of security independent means and a solvency coefficient of restitution to determine a firm composition of balances - the obligor, and also to draw a conclusion ABT its solvency. At certain critical remarks from some economists, at the moment officially it is not approved diverse system of installation of yardsticks and the coefficients defining solvency and a composition of balances of firm. It is necessary to note, that the procedure of an assessment of solvency of firm resulted above should confirm only an unsatisfactory composition of balances of the obligor and its insolvency since 2 discovering of bankruptcy proceedings the firm is already recognised by the bankrupt arbitration court. 4 a further assessment of solvency and financial circumstances there is a number of the procedures accepted in an economical science. 4 the financial analysis of the obligor the competitive manager can attract specialists, as well as at an appraisal of property of the obligor. It is necessary to remember, that according to Instruction FSDN the Russian Federation "ABT the count of the natural and legal faces executing expert activity in the field of an incompetence (bankruptcy) and financial environmental sanitation" from December, 23rd, 1998 No. 26-r expert activity in the field of bankruptcy and financial environmental sanitation implements on the basis of accreditation of the expert (A natural or legal face) in FSDN. Thus, the inference of the accredited expert will have larger "weight" at an assessment of financial circumstances of the obligor though W the yielded approach it is possible to argue.
