Metodology of enterprise final state assessment

The article discusses the methodology of enterprise financial state assessment. For the assessment of the financial state of enterprise it is possible to use the special methods of financial analysis. The method of temporal (horizontal) analysis in fact is comparing of every position of accounting to the previous period and allows to estimate the absolute and relative dynamics of different reasons of the financial reporting. The method of structural (vertical) analysis consists of determination of structure of total scores with the exposure of influence of every position of accounting on a result on the whole and allows to estimate the structural changes of assets and sources of their coverage. Conclusions on the economic reading of balance are preliminary, they carry the generalized character and in the future require confirmation and specification on the stages of analysis of liquidity, solvency and financial stability. Liquidity of balance is determined on liquidity of the assets reflected in it. Under liquidity of asset its ability to be transformed in monetary resources is understood. The degree of liquidity is determined by duration period of time during which transformation of asset can be carried out in monetary resources. If actual value of liquidity ratios less than theoretically allowed level, then a firm is estimated as insolvent, and a conclusion of transactions with it is extremely risky.

контроллинг, әдіс, өтімділік, қаржы, баланс, актив, міндетеме, капитал, қаржылық жағдай, есеп, контроллинг, метод, ликвидность, финансы, баланс, актив, обязательства, капитал, финансовое состояние, учет, controlling, method, liquidity, finances, balance, asset, obligations, capital, financial state, account

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