Keyword: «absolute and relative liquidity indicators»

The article deals with the problematic issues of the formation of the concept of "enterprise liquidity" and methods for assessing the liquidity and solvency of a company, proposed in the economic literature. The method of liquidity analysis based on absolute indicators is presented; methodology for the ratio analysis of the company's liquidity and solvency. On the basis of the considered methods, an analysis of the liquidity of Delta LLC was carried out and the possibility of using the results of such an analysis to form management decisions in the field of finance was shown.