АНАЛІЗ ФІНАНСОВОГО СТАНУ ТОРГОВЕЛЬНОГО ПІДПРИЄМСТВА

Abstract

In today’s economic environment, much attention is paid to the company’s partnerships, which, in turn, arise with counterparties. Accounting for settlements with counterparties is of great importance for any company that is active in a market economy, as each company that conducts financial and economic activities, in the process of its operation makes settlements with counterparties: with customers – for their products, with customers – for work performed and services rendered. An important issue in the organization of settlements with counterparties is the organization of internal audit of receivables and payables. This issue is due to the common problem of non-payment and is associated with the existence of insufficient accounting in the structure of the business entity. Settlements with counterparties are inextricably linked to incoming and outgoing cash flows, which form the basis of the process of ensuring the continuous operation of economic entities. The article studies activity of a trade enterprise. The main indicators of financial condition assessment, the main types of assets and liabilities of the enterprise were considered over the last three years, management of the enterprise financial activity has been estimated on the basis of coefficients of liquidity and security of own working capital. The value of the calculated coefficients by years shows their positive dynamics, well above the norm, which indicates the financial stability of the company and the ability to be active even in the absence of access to borrowed funds and external sources of funding. In order to determine the symptoms of the critical financial condition of the enterprise, the bankruptcy was assessed for its early prevention according to O. Tereshchenko’s model, which employs the methodology of discriminant analysis. The calculation according to the model showed a gradual increase of the indicator, which confirms the financial stability of the enterprise.