FINANCIAL ANALYSIS AS A MECHANISM FOR DETERMINING THE BUSINESS ACTIVITY OF AN ENTERPRISE
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Abstract
The article examines financial analysis as one of the most important mechanisms for determining the business activity of an enterprise under modern economic conditions. The theoretical foundations of financial analysis, its methods, and indicators that make it possible to assess the efficiency of resource utilization, the level of financial stability, solvency, and profitability of an organization are explored. Particular attention is paid to the analysis of capital turnover, liquidity, and profitability indicators as key criteria for evaluating the business activity of an enterprise. It is substantiated that the systematic implementation of financial analysis contributes to improving the quality of managerial decision-making, identifying internal growth reserves, and strengthening the competitive position of the enterprise
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References
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