FINANCIAL STATE OF THE ENTERPRISE AND METHOD OF ITS EVALUATION
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 3
Abstract
The main approaches to the definition of the essence of the financial state of the enterprise are considered in both normative legal documents and in the writings of scientists. The main groups of indicators that are used in assessing the financial condition of the enterprise are identified. The methodology of their calculation in accordance with the forms of financial reporting is given and the normative values of some indicators are outlined. The essence, purpose and approaches to the interpretation of the main coefficients are substantiated. The importance of conducting an assessment of the financial situation in the system of financial management of the enterprise is established.
Authors and Affiliations
О. Iatsukh, N. Zakharova
Keywords
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