Актуальные вопросы развития методики анализа финансового состояния по данным бухгалтерской отчётности

Abstract

The article is devoted to the development and improvement of methods for analyzing the financial condition of organizations. As a result of reviewing and researching the content of existing methods for analyzing the financial condition of organizations, difficulties of use for users were identified, consisting of a large or small number of stages, sections, oversaturation of coefficients, lack of a common conceptual apparatus for all, incompleteness and obsolescence of recommended values of coefficients characterizing financial state, in low demand and the possibility of using the methodology for analyzing financial condition equally for all organizations. Based on the assessment and generalization of current analysis techniques, an optimal structural and logical diagram of the financial condition analysis technique has been developed, highlighting specific areas of analysis in a certain sequence of their implementation. In order to optimize the number of coefficients, a set of calculation indicators has been proposed and justified, which will allow a faster and more comprehensive assessment of the financial condition of organizations, which will increase the interest of users in the use of improved methods, as well as in the use of analysis results to improve the financial condition and increase the efficiency of management of the organization.