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The coefficient of a covering of investments () which characterizes, what part of assets is financed by constant sources of means (own means and long-term a passive and are determined by a formula:

This indicator characterizes degree of mobility (flexibility) of use of enterprise assets. In the reviewed example of Kmsoo=0,6 (=7927:1307 testifies to the high level of use of own current assets by the enterprise.

This indicator characterizes a ratio between sources of own enterprise assets and funds raised by it. The level of this indicator is higher, the degree of financial independence of the enterprise and vice versa is higher. In the reviewed example sources of own enterprise assets by 5,7 times exceed the sum of the raised funds that testifies to very high degree of financial independence of the enterprise.

The coefficient of absolute (fast) liquidity (Kal) characterizes that part of short-term obligations which can be immediately extinguished by the money which is in cash desk, the sums on settlement and currency accounts, other money, short-term financial investments (securities, are efficient) and are determined by a formula:

The concept of the boundary income which is called often the concept of assistance of a margin, i.e. assistance to the income is based on a variation variables and constant expenses. Assistance can be defined as the size which remains after a covering of variable expenses which promoted payment of constant expenses.

On 2200 thousand. revenues 1840 thousand are necessary. variable expenses, respectively on 1. revenues of variable expenses 1840: 2200 = Óí Óí... Thus, for 1. revenues assistance consists 0,25.