LIQUIDITY AS A COMPONENT OF THE ASSESSMENT OF THE FINANCIAL CONDITION OF THE ENTERPRISE JSC «KHARKIVOBLENERGO»

Анотація

The article considers the concept of financial condition of the enterprise. The factors influencing the financial condition are named. The main tasks of the financial condition are named. The need to analyze the financial condition is indicated. The main indicators of financial condition, namely: indicators of assessment of property status of the enterprise, financial independence, business activity, profitability, liquidity and solvency. The meaning of the concept of enterprise liquidity is revealed. The content of the concept of solvency of the enterprise is revealed. The relationship between liquidity and solvency ratios is considered. The factors influencing increase and decrease of liquidity of the enterprise are named. The main liquidity indicators are given: total, fast and absolute liquidity ratios. The method of calculating liquidity ratios is considered. The normative value of liquidity indicators is indicated. The main liquidity indicators of the enterprise are calculated and analyzed. The dynamics of liquidity indicators is shown. The assets of the balance sheet of the enterprise by separate liquidity groups are analyzed and compared. The liabilities of the balance sheet of the enterprise by separate liquidity groups are analyzed and compared. It is determined that the balance of the considered enterprise is not liquid enough. Conclusions are made about the level of liquidity at the enterprise. The necessity of liquidity analysis in the formation of the financial condition of the enterprise is proved. It is proved that liquidity allows the company to settle its debts in a timely manner with the help of assets on the balance sheet. The main directions of strengthening the financial condition are given. It is proved that for the formation of a good image the company must be interested in obtaining cash, debt coverage. It is proved that the timely repayment of debt obligations, the absence of debt indicates a stable financial condition of the enterprise. The main directions of increasing the level of liquidity and financial stability are given.

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