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FORMATION OF SOFTWARE SELF AIRLINES

31.05.2017 17:55

[Секция 6. Банковское дело. Деньги, финансы и кредит]

Автор: Shuba Julia, student, Department of Finance, Accounting and Auditing, National Aviation University


The development of market relations in Ukraine led to the destruction of the sectoral system of air transport. This process was necessary and logical, but the primary effect was strongly negative - increased number of accidents and their severity decreased traffic volumes and output fleet more.

Airlines - Air Transport is a company that provides services in the field of passenger or freight traffic.

For modern airlines urgent problem of self-financing.

Self-financing makes it possible to resolve the following issues:

• are the funds the company may have in its possession;

• what sources of income;

• whether sufficient funds to perform the tasks outlined;

• how should be the distribution of profits in the company.

Self-financing - a guidance of net profit, which remains at the disposal of the company after payment of all taxes and dividends to increase equity capital to fund investment and operational activities.

The internal sources of financing enterprises mainly include the following:

• net income;

• depreciation;

• provision for future expenses and payments.

In the air transport business is divided into self gross (depreciation, net income, earnings, equivalent to net income) and net (net income, revenues, equivalent to net income).

The effect is self evident from the receipt of net profit until its definition, allocation and payment of dividends. The owners of the airline decides on the amount of dividends to be paid, along with the volume of self-financing.





Figure. 1. Internalsourcesoffinancing


The advantages of self-financing include: raising funds for non-repayable basis; no payments at mobilization and payment of compensation for use.


The need for self appears even more acute in the financial instability airlines and the economy as a whole. At present Ukrainian аirlines treat with contempt self.


The process of self has its drawbacks: difficulties and limited the control of the effective use of funds; reduced profitability due to reinvestment erroneous investment decisions taken; violation of the principle of authenticity for reporting.


I believe that in the present conditions of financial instability as airlines and the economy as a whole, self-financing is necessary. But in Ukraine professional managers airlines scant respect for self.





Literature:

1. Partyn G. Finance companies: Textbook / Galina Partyn Anatoly Zagorodny. - 2nd ed., Revised. and add .. - K .: Knowledge, 2014.








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