- •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
Table 1 Analysis of changes balance indicators.
thousand UAH
Assets |
Chainges for 1 quarter |
Chainges for 2 quarter |
1. Manufacturing stock |
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2. Current Receivables on contracts |
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3. The others Receivables |
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Capital |
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1. The current payables on contract |
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2. The others payables |
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Table 2 Calculation the net operational cash flow
thousand UAH
Indicators |
1 quarter |
2 quarter |
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"+" |
"-" |
"+" |
"-" |
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Net operational profit |
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Amortization |
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Corrections on the changes balance indicators |
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Operational net cash flow |
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The coefficient of quality operational net cash flow |
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Exercise 15
Investigate the main souses of formation and ways of expenditure of cash flows and the level of it’s balanced in current period. Make conclusions and propositions to improve financial state.
Data of Cash Flow
thousand UAH
Indicators |
1 quarter |
2 quarter |
Cash balance at the beginning of the period |
5,5 |
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Cash flows from operating activities |
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Receiving cash |
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1. Cash received from customers |
1021 |
1153 |
2. Cash received from receivables |
421 |
440 |
Total received cash from operating activities |
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Cash paid |
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1. Cash paid for manufacturing stocks |
840 |
900 |
2. Cash paid for wages |
120 |
120 |
3. Cash paid for taxes |
210 |
250 |
4. Cash paid for rent |
7 |
7 |
5. Other |
12 |
15 |
Total cash paid of operational activity |
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Cash flows from investing activities |
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Receiving cash |
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1. Cash received from sale of capital assets (plant and equipment, etc.) |
43 |
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Total received cash from investing activities |
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Cash paid |
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1. Cash paid for purchase of capital assets |
15 |
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2. Cash paid to acquire businesses |
100 |
130 |
Total cash paid of investing activity |
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Cash flows from financing activities |
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Receiving cash |
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1. Cash received from issuing stock |
90 |
95 |
2. Cash received from long-term borrowings |
80 |
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Total received cash from financing activities |
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Cash paid |
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1. Cash paid for dividends |
201 |
150 |
2. Cash paid for short term loans |
80 |
70 |
Total cash paid of financing activity |
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Additional indicators of financial state of enterprise
thousand UAH
Indicators |
1 quarter |
2 quarter |
1. Net Profit |
25 |
31 |
2. Amortization |
12 |
11 |
3. The volume of outstanding payments |
11 |
7 |
4. Volume deficit cash |
2 |
1,5 |