Keyword: «financial condition of the enterprise»

The article deals with the problematic aspects of assessing the investment attractiveness of an enterprise. Investment attractiveness is one of the key factors that are important both for an individual organization and for the economy as a whole. The author considers various approaches to determining and evaluating the investment attractiveness of a company, and determines the importance of ensuring the availability and completeness of information for an investor. The article presents a methodology for a comprehensive assessment of the investment attractiveness of an enterprise based on the data of its financial statements. The possibility of practical application of this technique on the example of a particular enterprise is shown. The result of the study was the conclusion that the leading link in the investment attractiveness of a company is the financial aspect of its activities, its financial condition, assessed through a system of financial ratios and complex assessment models, implemented on the basis of an analysis of the company's financial statements.