- •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
- •Guiven 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 Розрахунок обсягу чистого грошового потоку підприємства з операційної діяльності.
- •Exercise 15
- •Table 1 Аналіз джерел формування та напрямків використання грошових коштів підприємства.
- •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 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. ПДВ, thposand UAH. |
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3. Виручка від реалізації без ПДВ, thousand UAH |
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5. Валова маржа (маржинальний прибуток), thousand UAH |
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6. Валовий прибуток, 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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Exercise 12
The enterprise requires to take 200 thousand UAH credit for 3 months and decide to chose Bank “A” in this case:
Bank |
Interest rate (per year) |
Terms of interest payments |
Terms of changes level of interest rate |
Additional payments |
А |
32% |
Every month |
Changes depending on inflation |
2,5% of credit amount |
The month rate of inflation is – 1,5%
The market terms: interest rate is 42% per year with monthly payment interests: level is fixed while the first 2 months and then varies according to inflation. (with out additional payments)
The terms of both loans requires turning all the sum back in 3 months.
Decide if it worth to take a credit in a bank “A”
In this case you have:
To calculate the costs of credit of a bank “A” and of market conditions;
To calculate the economy ore expenditure of involving credit in a bank “A”;
To make conclusions if it’s worth to take a credit in a bank “A”.
Table 1 Calculating the credit costs in a bank “a” compared to Market terms
Indicators |
1 month |
2 month |
3 month |
Total |
Bank А |
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1. Interests, thousand UAH |
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- |
2. Additional payments, thousand UAH |
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- |
3. Loan, thousand UAH |
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- |
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- |
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Market terms |
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1. Interests, thousand UAH |
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- |
2. Additional payments, thousand UAH |
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- |
3. Loan, thousand UAH |
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- |
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- |
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