FINANCIAL ANALYSIS OF AN ENTERPRISE: CONCEPT, CONTENT AND STAGES
This article is devoted to the study of the basics of financial analysis, its content and sequence of execution. According to the authors, the evolution of market relations and new business models based on various forms of ownership require financial analysis, the main purpose of which is a comprehensive study of the activities of enterprises, which will contribute to an objective assessment of the results achieved, ensuring their liquidity and identifying ways to increase competitive positions in the market. At the same time, they emphasize that the process of a comprehensive study of the object creates a logical and methodological basis that reflects the internal relationships between indicators and factors affecting their effectiveness. Therefore, without a comprehensive financial analysis and scenario forecasts for the future, it is impossible to identify the missed opportunities of the enterprise, make a sound business plan or choose the best options for the implementation of strategic business decisions.