АНАЛІТИЧНА ОЦІНКА ФІНАНСОВИХ АКТИВІВ ПІДПРИЄМСТВ

Abstract

The article facing attention to the importance of the presence of current assets at the enterprise, as an element of its solvency and profitability. The essence of financial assets is revealed and the importance of their distinguishing from a part of current assets for a more detailed and clear analysis of the enterprise. The dynamics and structure of the main elements of financial assets of enterprises of various branches of the economy of Ukraine and the Odessa region are analyzed. Attention is drawn to the growing role of financial assets in enterprises, since they affect the level of solvency and financial sustainability of the enterprise. During the period of 2015-2019, agricultural and industrial enterprises of Ukraine and the Odessa region suffered significant changes in the structure of assets. Analysis of the structure of assets of CJSC "State Food-Grain Corporation Corporation of Ukraine" and PJSC "Odessa Cable Plant" Odeskabel "for the period 2015-2019 showed that the enterprises there is a logical tendency for the distribution of working capital and non-current assets according to their sectoral affiliation. The analysis showed that in the assets of agricultural enterprises of mobile assets is almost twice as low as in real assets. In industrial enterprises, the distribution in the structure of assets has also been formed with exceeding the share of current assets by 10 percentage points. Financial assets were analyzed as elements of current assets on investigated enterprises in 2015 -2019. Conclusions on the tendency of increasing this element of current assets, as receivables, two terms - cost and its share. In the analysis of financial assets of the state joint-stock company "State Food-Grain Corporation" of Ukraine ", attention was paid to such an element Finance. Once assets as current financial investments. This is an important part of financial assets, but they are not present at each enterprise. It has been analyzed that their share for 2015-2018 was constantly fluctuating. If in 2017, their share was 73% of all oblast assets, then in 2019 at the investigated enterprise they did not have become, but, at the same time, cash and their equivalents have increased. We considered it expedient to pay attention to this process.