U.S. Fayziev
TFI, doctoral student of the Department of “Economic Analysis”
ORCID: 0000-0002-3922-7742
Abstract. In this article, analytical work and assessment of the financial condition of enterprises have been carried out on the basis of the experience of foreign exchange. In a developing economy and strong competition, maintaining a stable financial position of enterprises is the main task facing every enterprise. The stages of analyzing the financial condition of enterprises according to financial statements compiled on the basis of international financial reporting standards have been developed. During the analysis, work was carried out on factor analysis of performance indicators and intensity of financial activity. The elements of financial statements related to the assessment of the financial condition of the enterprise are considered. A system of financial indicators has been streamlined, comprehensively characterizing the financial stability of enterprises. The main ways of optimizing the financial condition of enterprises and optimizing the results of activities have been developed. It is established that the basis of a stable financial position of enterprises for a long time is the profit received. When optimizing the financial condition of an organization, it is necessary to strive, first of all, to ensure the profitability of its activities. An increase in the volume of production and sales provides an increase in the funds received from the sale of products, i.e. an increase in absolutely liquid assets, and hence the liquidity itself. To this end, it is necessary to identify the groups of goods that bring the greatest profit, to analyze the price and volume of products sold to determine the most reasonable compromise that will help the company, despite the decline in sales, to increase the flow of additional funds by increasing the price or trade margins.
Ключевые слова. Финансовые ресурсы, бухгалтерский баланс, финансовое положение, устойчивость, платежеспособность, ликвидность.
Keywords. Financial resources, balance sheet, financial position, stability, solvency, liquidity.