THEORETICAL ASPECTS OF THE ENTERPRISE’S ECONOMIC CONDITION ASSESSMENT
Journal Title: Інтелект ХХІ - Year 2018, Vol 6, Issue
Abstract
The purpose of the article is to study the theoretical aspects of the enterprise’s economic condition assessment. For this purpose, the article considers the approaches to the interpretation of the economic condition of the enterprise. Goals, objectives and the essence of the analysis of the economic condition are investigated. The types, directly, of the financial and economic analysis of the enterprise, depending on the organizational forms, volumes of research, on the objects of analysis and its period are analyzed. Financial accounting statements of the company, which is based on the analysis of financial and economic condition are considered. The main factors that may cause a financial crisis in enterprises are identified. It is established that determining the production efficiency is to evaluate its results, namely: enterprise efficiency is a comprehensive assessment of the final results of fixed and current assets usage, labor, financial resources, and intangible assets over a certain period of time.
Authors and Affiliations
Ye. Kovalenko-Marchenkova, O. Kirnos, M. Borodin
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