ФИНАНСОВЫЕ АСПЕКТЫ ДЕЛОВОЙ АКТИВНОСТИ МАШИНОСТРОИТЕЛЬНЫХ ПРЕДПРИЯТИЙ В ПОСТКРИЗИСНЫХ УСЛОВИЯХ

Abstract

The article is devoted to the problems of analyzing the financial aspects of the business activity of machine-building enterprises in post-crisis conditions, since it is effective financial management that largely determines the prospects for their development in the future. In the modern economy, it is business activity that, when viewed comprehensively, is a dynamic characteristic of the ability of enterprises to return to the pre-crisis level as quickly as possible and consistently move towards new achievements. The relevance and novelty of the problem lies in an integrated approach to the financial component of the business activity of enterprises, which, taking into account the crisis processes, is in the most vulnerable state. The work in this case explores various areas of financial analysis of the activities of enterprises, their generalization from the point of view of theory and practice. The purpose of the study is to determine, on the basis of indicator systems, possible ways to increase the business activity of enterprises to increase the turnover of all funds and the level of efficiency of economic activity when entering the development stage. The methodological basis of the research is fundamental works in the field of management and finance of enterprises to obtain an objective quantitative assessment. A comprehensive approach to the efficiency of the enterprise based on profitability indicators is considered, which also has two directions: indicators of the profitability of property and its individual types – indicators of the profitability of production and its individual types. The positive trends of changes in individual indicators are studied to establish progressive financial shifts in the work of the enterprise.