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3 group - the low-liquid means including stocks and expenses. Thus is the closest to money there are finished goods, further all production stocks. Means under the article "Expenses of Future Periods" do not join in this group of liquid means. Moreover, it is expedient to carry them to illiquid funds.

Surplus of means phenomenon also undesirable. At its existence current assets are used with smaller effect. Reasons of surplus of liquid means: accumulation of profit without expansion of capital investments; accumulation of depreciation as a result of a delay of replacement of depreciation objects.

The coefficient of an immobilization (Kym), or coefficient of real cost of the fixed assets (FA), represents the relation of real fixed capital or cost of OF (behind a deduction wear to a result of balance of the enterprise. This indicator serves for determination of efficiency of use of means, available the enterprises from the point of view of their application in business activity, and also defines the borrower's belonging to this or that branch of production. Usually the size of this coefficient should not exceed 0,

Money and securities, receivables and size of stocks of inventory items are a part of current assets. It is necessary to include such articles as "Expenses of future periods" and "The forthcoming income" in the same group of assets. Stocks tovarno - material values include production stocks, stocks of the goods realized without processing, and the remains of finished goods. They can be analysed together or separately.

Some concrete situations demand structurization of a denominator of coefficient of a covering, namely: sums of short-term debt. It can be short-term debt of the first degree (about one week), the second degree (till 14 days) and the third degree (to 1 month. But most often it is necessary to structure numerator on the elements making the sum of current assets. Very often the size of coefficient of a covering is much higher than its relative value. In most cases the size and cost of inventory holdings, a work in progress, finished goods is the reason.

By the technique considered above analyze the reasons of deviations of coefficient of maneuverability. For this purpose articles of balance group in terms of their transformation into money, and obligations for a passive - on degree of urgency of the forthcoming payment. As each group, in turn, consists of several components, at violation some of the relations it is necessary to analyze their structure.

Except the listed loans interest-free loans can be issued to workers and employees (young families). They are given at the expense of fund of social development for construction, capital repairs, expansion of housing stock or for acquisition by a household.

Above-mentioned coefficients characterize various aspects of efficiency of activity of the enterprise in system of marketing. From the commercial point of view they define either high sales level, or their shortcoming. From the financial point of view - the speed of a turn of the invested capital, and with economic - activity of money which are risked by founders.