Abstract
The textbook reveals the main theoretical, methodological and practical issues of the discipline "Financial analysis" ("Analysis of financial statements"). Introduces modern methods and techniques of financial analysis, the practical implementation of which should contribute to improving the quality of management of commercial organizations, information and analytical substantiation of the optimal strategy and tactics of doing business. The materials are formed according to the principle of a case (end—to-end task) - all practical examples are based on practical reporting data of a real production organization. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the areas of training "Management", "Finance and Credit", "Economic security", "State and municipal management", graduate students of economic specialties, students of the system of professional training and advanced training of accountants. It can be useful to auditors, financial managers, analysts, arbitration managers, practitioners of financial and economic services of business organizations.
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