The use of mathematical calculations to determine the feasibility of borrowing in the planning period

Abstract

The article presents mathematical calculations, conclusions and results obtained on the effectiveness of attracting borrowed resources into the economic activities of a commercial organization. In the presented calculations, the statistical method was used - Student’s criterion for assessing the upper limit of the allowable amount of debt. The calculations were carried out as exemplified by a small enterprise LLC “Electrika” (conditional name), Krasnoyarsk, Russia. As a result of the experiments, the values of the level of allowable debt load for the enterprise were calculated. The resulting totals unequivocally indicate that the level of the debt burden of a commercial organization is high and the attraction of additional resources in the planning period is impractical.