Theoretical provision of the analysis of the financial state of industrial enterprises of Ukraine

Анотація

Subject of work. Separate theoretical aspects and approaches used as a theoretical support for the analysis of the financial condition based on the financial statements of industrial enterprises of Ukraine. Goal. The main goal of this article is the collection, structuring and further improvement of information on the methodology of analyzing the financial condition of industrial enterprises of Ukraine. Method (methodology). In order to achieve the set goal of studying the theoretical basis of the analysis of the financial state of Ukrainian enterprises, the methods of analysis, generalization, synthesis and comparison were used. The results. The article analyzes the interpretations of "Financial status" by domestic scientists and proposes a more unified definition of it. The main tasks and sub-tasks of the analysis of the financial state of the enterprise, its main sources of information, methods of their collection and processing were also analyzed. In addition, for the comprehensive study of this subject, information was collected on the legal regulation of the analysis of the financial status of enterprises in domestic legislation. Scope of application. Theoretical provision of financial analysis is the basis for conducting analytical work in the process of analyzing financial indicators of work and assessing the financial condition of industrial enterprises of Ukraine for the purpose of making management decisions. Conclusions. The article contains recommendations for conducting an analysis of the financial state of enterprises and evaluating the effectiveness of its individual approaches.

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