Keyword: «financial analysis»

The financial reporting of an economic entity is the most important element of financial analysis, on the basis of which effective management decisions are made. In this article, the main forms of accounting, as well as its goals and objectives, are considered. Changes in the reporting forms have been analyzed and innovations in accounting have been studied related to the transitions of the national accounting and reporting system to international standards.

The financial analysis of the debtor is the responsibility of the arbitration manager. Based on its results, key decisions are made in bankruptcy proceedings. The current Rules for conducting a financial analysis by an arbitration manager are outdated and require replacement. Since the approval of the Rules, both the legislation in the field of insolvency (bankruptcy) and the content of financial statements, the data of which are used in the calculations, have changed significantly. The article deals with the problems of applying the current Rules and suggests ways to solve them. The focus is on determining the indicators used to calculate the coefficients of financial and economic activity, based on accounting data. The author describes the procedure for calculating the indicators at the time of the approval of the Rules and proposes a refined methodology, taking into account the peculiarities of the forms of the current financial statements. It also raises the question of taking into account in the course of analysis innovations in legislation related to subsidiary liability. The article is intended for students of economic and legal fields, students of training courses for arbitration managers, as well as for professionals involved in financial analysis issues in arbitration management procedures.

The article discusses the definition of the concept and methods of analysis and assessment of the financial stability of the enterprise. In modern conditions, the adoption of sound management decisions should be based on timely, reliable, analytically processed information, which is ensured by a competent financial analysis. Financial stability is an essential component for building a reliable, durable financial system of a company. This determines the particular importance of the analysis and assessment of the level of financial stability of the enterprise. The author reveals problematic issues and different approaches to determining the essence of financial stability. The article discusses methods of analysis and assessment of financial stability based on a system of absolute and relative financial indicators. An example of such an analysis is given and the possibilities of using the results of analysis to make managerial decisions in the field of enterprise finance are demonstrated.

This article is devoted to the analysis of the financial condition of organizations, its importance and necessity. The key methodological approaches to the definition of the term "financial condition" are considered, and their comparative analysis is carried out on the basis of the definitions of the leading academic economists.

The scientific article presents the results of a theoretical analysis of the characteristics of the concept of “financial analysis”. The theoretical foundations of its organization and methodology are considered. The tasks and tools for organizing financial analysis are defined.