The second method (determining the optimal dividing limit for the minimum and maximum limit
values of 6 correct and 6 reverce relative coefficients).
Using the defined limits of the six correct
(
𝐿𝑇𝐴
𝑂𝐶
,
𝐿𝑇𝐴
𝐶𝐴
,
𝐿
𝐶𝐴
,
𝐿𝑇𝐴
𝐿
,
𝐿
𝑂𝐶
,
𝑂𝐶
𝐶𝐴
) and 6 reversed
(
𝑂𝐶
𝐿𝑇𝐴
,
𝐶𝐴
𝐿𝑇𝐴
,
𝐶𝐴
𝐿
,
𝐿
𝐿𝑇𝐴
,
𝑂𝐶
𝐿
,
𝐶𝐴
𝑂𝐶
) coefficients presented in the first methodology, the optimal minimum and
maximum amount for them is determined as follows:
a) Using the minimum and maximum amounts determined for these correct proportions, their optimal
minimum and maximum amounts are determined as follows:
𝐿𝑇𝐴
𝑂𝐶
∩
𝐿𝑇𝐴
𝐶𝐴
∩
𝐿
𝐶𝐴
∩
𝐿𝑇𝐴
𝐿
∩
𝐿
𝑂𝐶
∩
𝑂𝐶
𝐶𝐴
= [0,5; 0,8] ∩ [0,1; 1] ∩ [0,5; 1] ∩ [0,1; 2] ∩ [0,25; 1] ∩ [0,125; 2]
= [0,5; 0,8]
b) Using the minimum and maximum amounts determined for these inverse ratios, their optimal
minimum and maximum amounts are determined as follows:
𝐶𝐴
𝐿𝑇𝐴
∩
𝑂𝐶
𝐿
∩
𝑂𝐶
𝐿𝑇𝐴
∩
𝐶𝐴
𝐿
∩
𝐿
𝐿𝑇𝐴
∩
𝐶𝐴
𝑂𝐶
= [1; 10] ∩ [1; 4] ∩ [1,25; 2] ∩ [1; 2] ∩ [0,5; 10] ∩ [0,5; 8] =
[1,25; 2]
The third method (determining standard quantities lying within the interval of minimum and
maximum limit values of 12 relative coefficients).
Using the combination of the balance base (i.e., center of gravity) quantities determined by these 12
ratios, we construct 30 conditional relative balances against CA(b). Because in order to create a conditional
reference balance, all conditional relative balances must be defined in relation to the same indicator, in our
case, as an example, it means that such balances should be defined in relation to CA(b).
Conditional reference balance against CA
LTA (a) =0,57b
OC (c) = 0,92b
CA(b) =0,97b
L (d) =0,62b
On the basis of this balance sheet, it is possible to draw up a conditional standard accounting balance
sheet in relation to LTA, OC and L indicators other than JA:
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