You will need
- -the balance sheet of the enterprise;
For more accurate calculations it is necessary first to compile the aggregated balance sheet on the basis of the balance sheet. This transformation inside the balance does not violate the structure of assets and liabilities, it allows you to merge articles on economic content. The coefficient of autonomy can be calculated and without the preparation of pre-form sheet. In this case we can take the data directly from the form No. 1, it is desirable to increase the article "Capital and reserves" in the amount of "prepaid Expenses".
Using this data, calculate the coefficient of autonomy by dividing the value of own funds to total assets of the enterprise.
Own funds represent a set of financial resources of the enterprise, educated at the expense of the founders and of the financial performance of the organization. In the balance sheet they are reflected in the section "Capital and Reserves", line 490. To find the value of own funds according to the following formula: assets = Liabilities - Borrowed capital. Of financing are long-term and short-term obligations.
Total assets represent all assets of the company, including tangible and intangible assets. Constitute a summary of the balance sheet and reflected in the line 700.
The coefficient of autonomy is measured in fractions. Normative critical value of 0.5-0.7. It is advisable to assess the value of this ratio in dynamics. The growth factor in the dynamics indicates the stability of activity of the enterprise, increasing its independence relative to external creditors. The highest value of this index is for investors and creditors. The higher the value, the lower the risk of loss of their investments.
In the preparation of the aggregated balance you need to be careful, total assets always equal total liabilities.