Mahmudova Guzal Samadjon qizi
Phd student of the Tashkent Financial Institute,
Tashkent, Uzbekistan. Email: makhmudova.g.s@gmail.com
ORCID: 0000-0003-1016-9195
Abstract. This article describes the analysis of the financial situation of enterprises and its stages. In today’s rapidly developing economy and strong competition, keeping the financial situation of enterprises in a stable state is the main task facing every enterprise. When talking about financial stability, first of all, the opinions of scientists who defined the word “financial stability” were studied. The system of indicators used to measure financial stability and give it an accurate assessment has been limited. During the analysis, the influence of internal and external factors affecting the financial condition of the enterprise was studied. In the article, the financial situation of the enterprise is comprehensively studied using the forms of financial reports of “Olmaliq Mining and Metallurgical Combine” JSC[8], and a clear and objective assessment of its situation is given. The asset and liability sides of the enterprise’s balance sheet were analyzed, and it was analyzed that the company’s funds and sources of their formation were correctly placed and directed. Also, the analysis of absolute and relative indicators representing the financial stability of the enterprise was carried out. The ratio between the company’s own funds and debt funds and the availability of sources of working capital were checked. In the case of “Olmaliq Mining and Metallurgical Combine” JSC, the extent to which the company complies with financial discipline and its solvency were evaluated. The level of how quickly the company’s property can turn into money is analyzed and evaluated. In the analysis of balance sheet liquidity, we can see how much the company can cover its obligations with its funds. In order to determine the effectiveness of the company’s working capital, the data such as gross product, net income and net profit of the reporting year were also analyzed. Also, theoretical and practical suggestions on financial situation analysis by improving complex analysis have been developed. A comprehensive analysis of the financial situation of enterprises and the timely elimination of existing deficiencies based on the resulting information will lead to further stabilization of the financial situation.
Keywords. Financial position, accounting balance, financial stability, liquidity, liquidity ratios, balance liquidity, working capital turnover.