
The term iseconomic value, which, in turn, characterizes the ability of funds to be most quickly realized at the highest price, which is close to market value. In other words, it can be said that the term "liquid" means "convertible into money".
It should also be noted that the fasterthe above process occurs, the higher the realizability of assets. With regard to goods, the value of the value in question will correspond to its nominal value. Thus, the amount of added value and all sorts of additional discounts will not be taken into account.
Classification

Currently, experts evaluatefinancial results of the economic activity of the enterprise with the help of special indicators. One of them is the current liquidity ratio by balance. Consider this criterion in more detail. To begin with, it should be noted that the calculation of this value is carried out in conjunction with the calculation of the balance sheet. The ability of the organization to repay existing liabilities for the period under review as a result of the use of current assets for the same period of time is most accurately illustrated by the current liquidity ratio.
Formulas for calculation can have a diversekind, but in most cases the following simplified version of the given expression is used: the amount of circulating assets is divided into liabilities for the period under consideration. However, of course, it is also necessary to remember the degree of liquidity of the component assets.
Thus, the higher the coefficient valuecurrent liquidity, the more confident you can talk about the soundness of the organization. At present, accounting specialists assume that the value of the indicator in question, greater than or equal to 1.5, is sufficiently reliable, which, in turn, allows maintaining the value of the company's shares at a constant level.
Coefficient of current liquidity (formula)

In addition to the above simplified typeof the desired expression, there are many different modifications, which to some extent open the described action. For example, the formula Ктл = (ОА - ДЗд - ЗУ) / KO shows the influence of long-term accounts receivable (ДЗд) and liabilities of founders (ЗУ) regarding payments and contributions to the charter capital fund by the amount of current assets (OA).
At the same time, it is possible to express the currentliquidity (the formulas, as you can see, are different) as follows: Rm = (A1 + A2 + A3) / (P1 + P2). This equation clearly illustrates the share of participation indicators with varying degrees of realizability (A1, A2, A3), as well as the maturity of obligations (P1, P2).
Application
Coefficient of current liquidity (formulas are indicatedabove) may be of interest not only to the founders of the company or the management of the enterprise, but also to investors. Knowing the value of this indicator, people understand where it is expedient to invest their money.