From the calculation given above it is visible that for both dates the balance of Nimerovsky distillery is liquid. The absolute liquidity index for the beginning of the period was considerably exceeded, that for the end of the period less the enterprise reduced its value to an optimum level. On coefficients of intermediate and general liquidity there was also their decrease for the end of the analyzed period, but thus they considerably exceed optimum value. Thus, it is possible to tell that for the end of the period the enterprise is able to cover the short-term obligations, i.e. is liquid.
For this purpose form information base given to accounting reports (F1, F2, F, data of the statistical reporting (5-S, 1-P, 2-PV(1-P, 11-OF, 2, and also planned data, this accounting, etc.
The output (realization) is accepted equal to the realization volume since in the conditions of the market all made production has to find sale (has to be the rest of the realized production), a necessary condition of that are high-quality market researches.