ПРО ДЕЯКІ ПИТАННЯ ОЦІНКИ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА

Abstract

The purpose of the article is to critically analyze the essence of the financial condition of the enterprise, with further study of key analytical indicators that are used or can be used to assess the financial condition of the enterprise. Firstly, the very subject of study of financial science is emphasized, since it is the finances of an enterprise that can act as a generalized indicator of the success of the entrepreneurial activity. Secondly, attention is drawn to the essence of "profit" as a key indicator that determines the effectiveness of a particular enterprise, in particular, the content of this indicator is analyzed from the point of view of the legislator. The thesis is that most of the indicators used in the financial analysis are in no way innate, only there is a consensus opinion of experts on their general content and feasibility of use. Further attention is paid to the feasibility of using indicators such as net income, gross profit, operating income, etc. Also, the article states that synthetic indicators are also used in addition to analytical indicators of financial analysis. The thesis is formulated that in general the list of synthetic indicators of analysis is not exhaustive and depending on the problems and depth of analysis, each researcher can create their own indicators, which can be unique for a particular enterprise, and more commonly used in the future. Legislatively established that enterprises of any organizational and legal form are fully responsible for their obligations to creditors, budget, public control bodies (professional unions), etc., and therefore the responsibility for their own financial condition is also borne by the enterprises themselves, at least within the statutory property. This provision allows the fact that in addition to several innormated indicators of analysis as income or income, other indicators of analysis should be used, and not only are generally accepted in domestic practice. In particular, given the growing share of foreign funding for Ukrainian enterprises, additional attention should be paid to financial analysis indicators such as EBITDA, EBIT, OIBDA, and others.