- •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
- •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
Calculation the average value of capital in different variants of capital structure
Indicators |
Variants |
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№2 |
№3 |
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1.Required amount of capital, thousand UAH |
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2. Structure of the capital, %:
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3. The level of planned dividend payments, % |
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4. The interest rate of credits, % |
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5. The rate of tax on profit, % |
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6. Tax corrector |
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7. Interest rate of credit including tax corrector |
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8. Value of capital, %: 8.1. Owner’s capital 8.2. Debts |
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9. Average value of capital, % |
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Exercise 10
The enterprise “Alfa” sales 300 products per month for 735 UAH.
The level of variable costs are 15%. Amount of fixed costs – 12 000 UAH.
The task is to calculate:
Unprofitability Point of enterprise;
Stock financial strength of enterprise;
Amount of sales to achieve the amount of profit 70 000 UAH.
Amount of sales to achieve the amount of profit 70 000 UAH in case of rising the price of production for 5%.
Make the graphical illustration and analytical conclusions.
Exercise 11
The task is to calculate:
Coefficient and level of operational leverage;
level of financial leverage;
level of combined leverage;
What changes of financial profitability can to be, if amount of sales rise for 17%.
There is following information about activity of enterprise in current period:
А) Amount of soled products was 50 thousand;
B) the price of one product is 45 UAH.
C) The costs of soled products was 350 thousand UAH, including 25 thousand UAH credit interest. Fixed costs was 55% of total amount of costs;
D) the amount of owner’s capital was 2500 thousand UAH.
Table 1 Calculation of level of operational, financial, combined leverage and it’s influence on level of financial profitability of enterprise
Indicator |
Calculation |
Amount |
1. Revenue of sales, thousand UAH |
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2. VAT, thousand UAH. |
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3. Sales to VAT, thousand UAH |
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5. Margin profit, thousand UAH |
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6. Gross profit, thousand UAH |
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7. Coefficient of operational leverage |
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8. Level of operational leverage, % |
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9. The tax on a profit, thousand UAH |
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10. Net profit, thousand UAH |
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11. The level of financial profitability, % |
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12. Level of financial leverage, % |
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13. Level of combined leverage, % |
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14. The level of financial profitability after sales rising for 15%. |
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