analysis of the financial situation and development of

INTRODUCTION

In a market economy, the successful development of an enterprise depends to a greater extent on its financial condition. If a company is financially stable, it has a number of major advantages over its competitors, represented in the same industry and engaged in the same activities, in terms of obtaining loans, choosing contractors and attracting investments. The more financially stable a company is, the more independent it is from changes in market conditions and, therefore, has a lower risk of bankruptcy.
Therefore, the strategic goal of each enterprise is to strive for financial security. It can also be noted that the problem of the financial state of an enterprise is not only a financial problem, but also a general economic problem, as the unstable financial state of enterprises leads to restraining development, as well as reducing their solvency. Low financial stability of an enterprise is often the main reason for its low investment attractiveness.
The financial condition of any enterprise is, first of all, its ability to independently finance its activities. This economic category is characterized by the availability of financial resources, which are necessary for the normal functioning of the enterprise, their correct location and effective use, as well as financial relationships with legal entities and individuals, solvency and financial stability. The financial condition of the enterprise is influenced by all kinds of activities which the enterprise is engaged in: industrial, financial and economic, commercial.
Positive impact, above all, uninterrupted production and sale of quality and competitive products. Financial activities of the enterprise, above all, should ensure a systematic receipt and effective use of financial resources, credit and settlement discipline, achieving an optimal ratio of own and borrowed funds.
In a market economy, this indicator reflects the final results of the enterprise´s activity, which, as a result, concern not only the employees of the enterprise, but also the owners, shareholders, partners in economic activity, state and tax authorities.
Thus, the main purpose of the analysis of the financial condition is to identify and eliminate deficiencies in financial activity in a timely manner, as well as to find reserves to improve the financial condition of the company and increase its solvency.
The purpose of the graduate qualification work is the analysis of the financial state and development of directions of its recovery at the present stage.
The subject of graduation work is a set of theoretical and practical aspects of the analysis of the financial condition of the enterprise.
The object of the final qualifying work is Arsi-Group Management Company LLC.
The objectives of the graduate qualification work are:
- consideration of the theoretical bases of the analysis of the financial condition of the enterprise;
- study of the main goals and tasks of the analysis of the financial condition of the enterprise;
- study of the main methods of analysis of the financial condition of the enterprise;
- analysis of the financial condition of the enterprise by the MC "Arsi-Group" LLC;
- investigation of the main directions of improvement of the financial condition of the enterprise.
Theoretical and practical importance of the chosen theme consists in possibility of use of the offered recommendations on improvement of a financial condition of the enterprise.
At performance of work the following methods of research were used: observation, comparison, generalization, grouping. Such research methods as horizontal and vertical analysis, analysis of coefficients, comparative analysis were also applied.
Theoretical and information base of the research are: data of financial statements and plans of LLC MC "Arsi-group", educational, periodical literature, statistical information, as well as works of domestic researchers and authors: P.G. Yanova, K. Khedervik, N.N. Selezneva

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