PANNELLO INDICATORI ECONOMICO-PATRIMONIALI

anno 2015

Indicatore     

EC 1 Margine di Struttura finanziaria     

EC 5.1 Margine di struttura primario     

EC 5.2 Margine di struttura secondario     

EC 2.1 Indice di liquidità (quick ratio)     

EC 3

Equilibrio economico della gestione

corrente     

EC 4 Incidenza dei costi strutturali     

In generale è auspicabile un valore superiore all’80%: valori inferiori potrebbero però essere giustificati da forti Investimenti che abbiano comportato il ricorso al capitale di credito.

Numeratore: Patrimonio netto; Denominatore: Immobilizzazioni

Misura la capacità dell'Ente camerale di far fronte ai debiti a breve termine (ossia quelli con scadenza entro 12 mesi) mediante la liquidità disponibile o con i crediti a breve.

Numeratore: Attivo circolante / Denominatore: Passivo a breve (Debiti di funzionamento, Fondi rischi ed oneri, Ratei e risconti passivi)

Il margine di Struttura finanziaria a breve termine espresso in percentuale rispetto all’attivo totale è in grado di fornire un'immediata percezione della misura di eventuali “squilibri” positivi o negativi. Un valore dell’indicatore superiore al 100% evidenzia una situazione positiva.

Misura la capacità della Camera di Commercio di finanziare le attività di lungo periodo interamente con capitale proprio.

Misura l'attitudine ad assolvere, con le sole disponibilità liquide, agli impegni di breve periodo

Numeratore: Attivo Circolante meno Funzionamento; Denominatore: Passività correnti (funzionamento, fondi rischi e oneri e ratei e risconti) Numeratore: Patrimonio netto + Debiti di finanziamento; Denominatore: Immobilizzazioni

Misura la capacità della Camera di Commercio di autofinanziarsi con il patrimonio netto ed i debiti di funzionamento

In generale è auspicabile un valore superiore all’80%: valori inferiori potrebbero però essere giustificati da forti Investimenti che abbiano comportato il ricorso al capitale di credito.

L’indice di liquidità «secca» espressa come percentuale tra la liquidità a breve e le passività correnti fornisce un'indicazione sullo stato di equilibrio finanziario della Camera ed esprime la capacità di coprire con la liquidità corrente i programmi di investimento preventivati Indice di liquidità > 2 eccessiva liquidità

Indice di liquidità >1 equilibrio finanziario

0,5 < Indice di liquidità < 1 condizioni limite di equilibrio Indice di liquidità < 0,3 netto squilibrio finanziario

Misura l'incidenza degli Oneri correnti rispetto ai Proventi correnti. Unità di misura: Valore percentuale Numeratore: Oneri correnti; Denominatore: Proventi correnti

Un valore prossimo o superiore al 100% non è necessariamente un segnale negativo per una Camera di commercio e la sua missione istituzionale se con la gestione finanziaria e straordinaria riesce a mantenere un equilibrio economico.

Misura l'incidenza dei Costi di struttura rispetto ai Proventi correnti. Unità di misura: Valore percentuale Numeratore: Oneri correnti – Interventi economici; Denominatore: Proventi correnti

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EC 7 Capacità di generare Proventi     

EC 13.1

Incidenza Diritto annuale su

Proventi correnti     

EC 15.1

Scomposizione degli Oneri correnti

(Personale)     

In generale, minore è l'incidenza degli oneri per il Personale sul totale degli Oneri correnti più la Camera di commercio ha utilizzato risorse per finanziare Interventi economici e Oneri di funzionamento.

Misura l’incidenza delle entrate da Diritto annuale sul totale dei Proventi correnti. Unità di misura: Valore percentuale

Numeratore: Diritto annuale Voci di Conto economico: A.1 = “Diritto annuale” (Proventi correnti)Denominatore: Proventi correnti Voci di Conto economico: A

= “Proventi correnti

Misura l’incidenza degli Oneri del personale sul totale degli Oneri Correnti. Unità di misura: Valore percentuale

Numeratore: Oneri del personale Tempo indeterminato + Dirigenti Voci di Conto economico: quote di B.6 = “Personale” (Oneri correnti) Denominatore:

Oneri Correnti Voci di Conto economico: B = “Oneri correnti”

E' indice della capacità della Camera di commercio di generare "altri proventi" correnti oltre le entrate provenienti dal Diritto annuale, dai Diritti di segreteria e dal Fondo Perequativo.

Un valore prossimo o superiore al 100% evidenzia una scarsa o nulla capacità di poter destinare risorse correnti per interventi economici. E’

un'indicazione da valutare tenendo conto dell'apporto della gestione finanziaria (che potrebbe essere di rilievo), della composizione dei Proventi correnti e degli Oneri correnti, delle strategie poste in essere.

Misura quanta parte dei Proventi correnti è stata generata dalla Camera di commercio oltre alle entrate da Diritto annuale e da Diritti di segreteria. Unità di misura: Valore percentuale

Numeratore: Proventi correnti -(Proventi da diritto annuale - Proventi da Diritti di segreteria - Proventi da Fondo perequativo) / Denominatore: Proventi correnti al netto dell'accantonamento svalutazione diritto annuo

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Nel documento ANNO 2015 (pagine 38-73)