DIAGNOSTICS OF FINANCIAL STATE OF THE COMPANY
In today's difficult economic conditions, there is a growth of Russian bankrupt enterprises. In this regard, the identification of unfavorable trends in business development, crisis forecasting and bankruptcy is becoming of paramount importance for enterprises. Ensuring the efficient functioning of enterprises is one of the urgent tasks of the current stage of economic development. In order to successfully continue its activities, an enterprise needs to follow the indicators of financial condition in the process of functioning. To identify the causes of financial problems, threats of financial insolvency, it is necessary to regularly conduct a diagnosis of the financial condition and, based on the results obtained, adjust the tactics of the functioning of the enterprise. Financial business activity is the rational use of own funds and the attraction of additional sources. Assessing resources and controlling their use, optimizing the ratio of own and borrowed funds, maintaining financial stability and profitability of a business are far from all the tasks performed through analysis. The article discusses the main provisions of the analysis and diagnostics of the financial condition of the energy industry enterprises, provides recommendations to reduce the likelihood of the enterprise falling into the category of insolvent, which is especially relevant during difficult economic conditions.