Purchases of auxiliary materials: Forecast amount of purchases, carried out for money facilities, for providing of production process. The forecast amount of purchases must be based on expected sales in every concrete period and current level of production. Services: Forecast amount of services, prepaid money facilities, and necessary for a production process. The forecast amount and cost of services must be based on the expected volumes of sales during every period and current level of cost of services, already prepaid in advance. Salary: Forecast fund of payment of labour with extra charges for every period. Obshcheproizvodstvennye expenses: Forecast expenses which will take place and prepaid money facilities. The lease of office, office charges, expenses of managerial staff and other charges, not influencing straight on the volumes of production activity, behave to them.

Values in this line present the amount of money facilities, which an enterprise expects to get in every period after payment of periodic charges, but to acquisition of the fixed assets, necessary for the conduct of business. This number is calculated in an order to provide an enterprise information, necessary for determining the amount of money facilities, which can be expended on acquisition of the fixed assets and, which can be pointed at payment of existent debts.

Under capital investments an investment is implied in the fixed assets, such as an equipment, machines, cars or other assets which are used an enterprise in the process of production. The purchases of the fixed assets must be taken into account in this analysis only in case that they are prepaid available and cashless money facilities.

Free money facilities, got from economic activity, and free, from point of enterprise, for payment of existent debts, including an account payable. These indexes of presence of money facilities are very important for development of plan of restructuring.

If you will discover that as a result of your analysis amount of money moneys free for payment of debt less than, than sum which must be paid, then different measures can be undertaken for coverage of deficit.

This stage supposes a few possible ways of increase of net profit in an order to get more money facilities for payment of debts. you can use any possibilities (concession of rights in an action (цессия), penalty of account receivable with a discount, sale of unproductive assets) in any order. A decision about application of one or another method must be based on concrete possibilities which an enterprise disposes.

Specify the amount of money facilities which an enterprise disposes at the beginning of the first forecast periods here. In subsequent periods, "Opening balance" will be equal to eventual balance of money facilities in a previous period.