Аналіз показників фінансового потенціалу машинобудівних підприємств на прикладі ВАТ «ТЕМП»

Abstract

У статті розглянуті показники, які відображають фінансовий стан підприємства. Запропонований порядок розрахунку основних оцінних показників, на основі якого залежно від конкретної мети аналізу можна вибрати відповідну кількість та види за такими ознаками: майновий стан підприємства, його прибутковість; ліквідність, платоспроможність та кредитоспроможність; фінансова стійкість та стабільність; рентабельність; ділова активність. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/34360

В статье рассмотрены показатели, отражающие финансовое состояние предприятия. Предложенный порядок расчета основных оценочных показателей, на основе которого в зависимости от конкретной цели анализа можно выбрать соответствующее количество и виды по следующим признакам: имущественное состояние предприятия, его прибыльность; ликвидность, платежеспособность и кредитоспособность; финансовая устойчивость и стабильность, рентабельность; деловая активность. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/34360

The aim of the article. The aim of the article is the disclosure of theoretical foundations and methodological aspects regarding calculation of basic performance indicators of financial capacity building enterprises using the balance sheet Khmelnytskii JSC «Temp» for the period of 2009-2011 years. The results of the analysis. Intensification of competition between companies is becoming increasingly important. The financial potential of the company determines the competitiveness of business cooperation opportunities, assesses as far as are guaranteed economic interests of the company and its partners in the financial and production relationship. In the current economic conditions the company must improve production efficiency, product competitiveness on the basis of effective forms of management and production management, business revitalization. This generally determines the importance of control over the economic activities of enterprises, which is why determining the financial condition of the company and its optimization is one of the main conditions for successful development. The main objective of financial potential of the company is to optimize financial flows in order to increase the positive financial result. The main factor in shaping the financial capacity of serving the financial position of the company. Determining the financial condition of the company and its optimization is one of the basic conditions for its successful development. Analysis of the financial condition of the company involves determining the estimated characteristics, choice of methods of measurement and characterization of these features on certain principles, assessment of deviations from the standard, generally accepted values. The main target of financial analysis is its assessment and identification of reserves, its stabilization and improvement. Means of implementation of this setup is the organization of economic and financial policy. There is a need to systematically analyze in the dynamics. We offer evaluation procedure for calculating the basic parameters that are depending on the purpose of analysis. It is possible to select appropriate amount and types of the following criteria: property condition of the enterprise, its profitability, liquidity, solvency and creditworthiness, financial stability and sustainability, profitability, business activity.

The author shows a greate number of informative parameters that give accurate and unbiased picture of the financial condition of the company; changes in the assets and liabilities in calculation of the creditors to promptly identify and address weaknesses in financial activities and find room for improvement of the financial situation of the company and its solvency. Conclusions and directions of further researches. The methods financial analysis can be different, but you can create a principled approach to the calculation of basic performance indicators of financial capability. This would justify further research into the methodology of assessing the financial capacity to integrate the various changes in it empowers for better and reliable analysis and prediction of their activity and quantitative measurement of financial perspectives. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/34360