Accounting and calculation of the economic efficiency of loans in commercial organizations

Financial activity of any modern enterprise is practically impossible without attracting credit resources. Their use makes it possible to significantly expand the scope of the enterprise and increase its market value. As the implementation of such activities, of course, the calculation of the economic efficiency of the enterprise also changes.

In the period of the expanding world financial crisis, the problem of timely settlements for obligations is especially topical, and therefore, the calculation of the economic efficiency of measures for the development of production becomes urgent. Particularly difficult in these conditions is for organizations of private ownership; They can not count on stable and substantial financial support of the state. There are various ways to reach an agreement with suppliers of goods, works and services on deferred payment and very scrupulously to calculate the effectiveness of the project. However, no matter what the delay, there comes a point when it is necessary to settle for their obligations, not only to suppliers, but also to the budget for taxes and fees.

Nowadays, such an economic phenomenon as a tax credit, which must be an essential element in calculating the economic efficiency of an enterprise or institution, has become widespread. The tax credit implies the transfer of the terms of payment of taxes, which come at the time of the tax credit.

However, in practice, many questions arise in the event of a need for it:

1) whether commercial organizations can use a tax credit;

2) what is the procedure for obtaining it, how is the calculation of economic efficiency and reflection in accounting conducted?

3) what are the conditions and grounds for its provision to organizations.

In addition, one of the functions of financial management is the management of the effective use of loans and loans, the analysis of which is carried out in the financial statements.

Analysis of the structure of borrowed funds in commercial construction organizations led to the conclusion that the accounting method from the sale has a significant impact on the structure of the balance sheet. Therefore, the analysis of the effectiveness of the use of loans and the calculation of economic efficiency will directly depend on the accounting method adopted in the organization.

The peculiarity of the balance sheet, when using the method of accounting for revenue from payment, is that it is drawn up on January 1 of each year, and if the customer does not receive money from the date, the accounts receivable of the customer will not be visible in the balance sheet. At the same time, the page "Accounts payable" reflects all the debts to suppliers and subcontractors for received materials and work performed. As a result, customer accounts receivable are not visible in it, and the cost of works performed for the reporting period is reflected on the page "Goods shipped". As a result, when calculating the capital structure indicators, the figures do not reflect the actual picture of the ratio of funds in the organization and the calculation of the economic efficiency that was used in planning the activity.

When analyzing the structure of sources, it is necessary not only to "automatically" follow the calculation methods given in the literature on the analysis of economic activities of business entities, but proceed from the specifics of the organization's activities.

Thus, the calculation of economic efficiency and accounting reporting of the business entity provides an extensive amount of information. On its basis, many performance indicators of the enterprise are corrected and improved (with proper use). As it was said above, high demands are placed on accountants and accounting documents. Therefore, accounting not only affects the economy of the enterprise, but is its "nerve endings". The slightest errors in work and inaccuracies in the planning and organization of accounting lead not only to the criminal and administrative responsibility of managers, but also to serious and sometimes irreparable situations in the enterprise and in the economy as a whole.