АНАЛІЗ ТА ОЦІНКА ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА В РИНКОВИХ УМОВАХ: ШЛЯХИ УДОСКОНАЛЕННЯ

In the article the lighted up essence of the financial state the enterprises resulted basic indexes of estimation of the financial state of enterprise. Presented basic receptions of analysis of the financial state of enterprise. Educed ways of improvement of the financial state of enterprise. A number of analytical showings are used for evaluation of financial state: liquidity, financial solvency, property state, profitability etc. The aim is in search and application of ways of improvement of financial state of providing growth of market value of an enterprise in a long-run period. Topicality of tasks connected with forecasting financial state of an enterprise is presented in one of the definitions of financial analysis according to which financial analysis is the process founded on studying data of financial state of an enterprise and results of its activity in the past with the aim of evaluation future conditions and results of its activity. The main task of financial analysis is reduction of inevitable uncertainty connected with taking economic decisions oriented into future. This approach allows financial analysis to be used as an instrument of grounding short-term and long-term economic decisions, practicability of investments; as a means of estimation of proficiency and quality of enterprise management; as the way of forecasting future financial results. Financial forecasting allows to improve considerably management of an enterprise at the expense of coordination of all factors of production and realization, interrelation of activity of all business divisions and allocation of responsibilities