Assessment of industrial and financial indicators of JSC “NC “KTZ” as the basis of stragic development of transport and logistic infrastructure in the Republic of Kazakhstan

The purpose of the article is to study the production and financial performance indicators of JSC “NC “KTZ” as the basis for the strategic development of transport and logistics infrastructure in the Republic of Kazakhstan. The method of assessment of financial coefficients of the company is studied. The official documents that regulate the activities of the national company are investigated. On the basis of statistical data and reports of the company, using the method of financial analysis conducted research activities of JSC “NC “KTZ”. The analysis of the liquidity of the balance sheet of JSC “NC “KTZ” showed that the state of financial stability of the company can be assessed as a pre-crisis state. In conclusion, the main problems and recommendations for the sustainable development of the national company are noted. Determining the financial stability of the holding on the basis of the coefficient method made it possible to establish that the autonomy coefficient, which characterizes the independence of the enterprise from borrowed funds, tends to decrease. This indicates that the company's financial strength is declining and its dependence on external creditors is increasing. The problem of insufficient focus of planning on achieving financial results can be solved by introducing mechanisms for adjusting production and sales indicators based on monitoring their effectiveness. In particular, these are: determination of key performance indicators, preliminary optimization of plans by the criterion of profit maximization, search for additional reserves to reduce fixed costs based on the analysis of indicators of competing companies, control over the implementation of plans by the criterion of achieving target performance indicators.

1. Mozzherina T. G., Talipova A. O., Shestakova I. V. Accounting of deferred tax assets and liabilities by credit institutions in the Russian Federation // Young scientist. - 2016. - No. 18.

2. Law Of The Republic Of Kazakhstan. On railway transport (as amended): adopted 01.01.2020.

3. Law Of The Republic Of Kazakhstan. On joint stock companies: adopted on 13 may 2003.

4. Resolution Of The Government Of The Republic Of Kazakhstan. About creation of the closed joint stock company “national company” Kazakhstan Temir Zholy: UTV. 15 March 2002.

5. JSC “NC “KTZ” // kpsp.kz/ru/customers/ao-nk-ktzh

6. JSC “NC “KTZ”. The structure of the assets // www.railways.kz/reports

7. Development Strategy of JSC “NC “KTZ” until 2025. - Astana, 2017.