Keyword: «solvency»

Today, many Russian companies are faced with such problems as: the growth of the counterparties ' failure to pay significant receivables, increasing the risks of lending; specify foreign clients on the purchase of goods on open account. Accounts receivable is an important component of working capital. Accounts receivable management is a flexible tool in the hands of managers. The involvement of money in circulation will lead to increased turnover and improved financial performance of companies. Factoring in this case is an active problem solving tool. He is promising and is the most adapted to the contemporary processes of economic development

Enterprises using economic independence, should have a clear idea of the return on different types of products, the efficiency of each decision-making, and their impact on cost. Important role in the implementation of this task is given to the analysis of economic activity of the enterprise. With his help develop the strategy and tactics of development of the enterprise, justified plans and management decisions, exercise control over their implementation, identify the reserves for increasing the efficiency of production, evaluate the results of the company, its divisions and employees.

Mechanisms of financial invigoration and enterprise development are described in the article. The structure and the content of financial invigoration plan are considered. There has been regarded the sanitation plan and its structure including the general part, the analysis of business related activity and financial state, production and management organization, marketing and sale, manufacturing and delivery, technology, personnel, finances.

The paper deals with the importance of financial analysis of a company, in particular the liquidity and solvency analysis, and the methods of its assessment. The assessment of solvency and liquidity is made on the example of CJSC "Tulateploset".The propositions for the regulation of financial strategy of this company are given.