?????? ?????????? ?????????? ??? ?????? ? ?????? ?????????? ???????????? ??????????? // The analysis of financial statements as approach to the assessment of financial stability of the enterprise

Y.E. Bezborodova

The Russian Academic Journal, 2013, vol. 24, issue 2

Abstract:

? ????????? ?????? ??????????? ????????? ??????? ? ?????? ?????????? ???????????? ??????????? ????? ??????? ?????????? ??????????. ? ???????? ???????? ??????? ??????????? ????????? ??????????? ?????? ??? ?????????? ?????????. ?????? ??????????? ????????? ??????????? ???????? ????? ?? ????????? ????????? ? ??????? ??????????, ????????? ?????? ????????? ??????? ?????????? ??????? ? ???????????? ??????????? ????? ?????? ?????????? ????????????, ?????????????????? ? ??????????? ? ?????????? ???? ?? ???????.

In the present article some approaches to an assessment of financial stability of the enterprises by the analysis of financial statements are considered. Its financial condition serves in market conditions as pledge of stable position of the enterprise. The analysis of a financial condition of the enterprise is one of the major elements in a control system as the analysis allows to reveal the problem parties in enterprise activity by an assessment of financial stability, solvency and liquidity and to define ways of their decision.

Keywords: ?????????? ??????????; ?????????? ????????????; ?????? ??????????? ?????????; ???????????; ??????????????????; ?????????? ????????????; financial statements, financial stability, assessment of a financial condition, liquidity, solvency, financial coefficients (search for similar items in EconPapers)
Date: 2013-04-01
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