ПУТИ УЛУЧШЕНИЯ ФИНАНСОВОГО СОСТОЯНИЯ МАЛОГО СТРОИТЕЛЬНОГО ПРЕДПРИЯТИЯ

Abstract

In the period of economic instability, small construction companies are exposed to the risk of bankruptcy and termination of business. In this regard, they face the issue of the necessity to improve financial state, as the most stable enterprises will be able to withstand in the market even in the crisis. This paper considers the ways of improvement of the financial state of a small construction company. Economic literature presents many good methodologies of the analysis of the financial state of Russian and foreign authors distinguishing by the variety of variants starting with the essence understanding and ending by the results interpretation, but there is neither single understanding of the financial state analysis essence nor the universal methodology. For the large companies with the financial and economic staff, it is no big deal to carry out the financial state analysis using any of methodologies and any set of indicators and stages. However, small construction companies need the methodology with the limited set of indicators reflecting the industry peculiarities, the scale of a company and its possibilities. The paper proves the methodology representing the ratio analysis of the financial state of a small construction company in comparison with the enterprises-analogues (industry leaders) basing on which the authors carried out the analysis and suggested the ways of improvement of the financial state of the certain construction company – LLC “SOYUZ-N”. The suggestions on the financial state improvement grouped by the topical units (by the liquidity improvement and by the profitability improvement) will allow the company to work during the crisis and not to become the defunct company in future. Other similar companies can use the methodology of the analysis of the financial state of small construction companies.