The coefficient of autonomy is used in the analysis of financial stability of the enterprise. It shows a share of own means in the total amount of assets of the enterprise. This indicator characterizes degree of financial independence of the enterprise of external creditors.
It is required to you
- - balance sheet of the enterprise;
- - calculator.
1. For receiving more exact calculations it is necessary to make first of all the aggregated balance on the basis of the available balance sheet. Such transformation in balance does not break structure of assets and liabilities, it allows to unite articles according to economic contents. The coefficient of autonomy can be calculated also without drawing up the integrated balance form. In this case it is possible to take data directly from form No. 1, at the same time it is desirable to increase article "Capital and Reserves" by the size of "Expenses of future periods".
2. Using the obtained data, autonomy coefficient by division of size of own funds for total assets of the enterprise pays off.
3. Own means represent set of the financial resources of the enterprise formed at the expense of means of founders and results of financial activity of the organization. In the balance sheet they are reflected in the section "Capital and Reserves", line 490. Also it is possible to find the size of own means on the following formula: Own means = the Passive - the Loan capital. Long-term and short-term obligations belong to the loan capital.
4. Total assets reflect all property of the enterprise, including tangible and intangible assets. Represent a result of an asset of the balance sheet and are reflected in line 700.
5. The coefficient of autonomy is measured in shares. Standard critical value — 0.5-0.7. It is expedient to estimate value of this coefficient in dynamics. Growth of coefficient in dynamics indicates stability of activity of the enterprise, increase in its independence of rather external creditors. The greatest value has this indicator for investors and creditors. The higher it the value, the is lower risk of loss of investments made by them.