Analysis indicators of solvency and liquidity through a system of financial ratios to determine the financial condition of the organizations.

Authors

  • S. Omirtassova Әл-Фараби атындағы Қазақ ұлттық университеті

Keywords:

indicators of solvency, liquidity, financial stability, cash flow, financial condition.

Abstract

The transition to a market economy requires enterprises to improve production efficiency, the competitiveness of products and services through the introduction of scientific – technical progress, efficient forms of management and production management. An important role in the realization of these tasks assigned to planning the company’s solvency. It allows you to determine the security of the company and its business units own working capital as a whole, as well as individual departments, to identify indicators of solvency and liquidity of the enterprise. Under the financial condition is the ability of the company to finance its activities. It is characterized by the provision of financial resources necessary for the normal functioning of the enterprise, the appropriateness of their place­ ment and use efficiency, financial relations with other legal entities and individuals, solvency and financial stability.

References

1 Донцова Л.В., Никифорова Н.А. Анализ финансовой отчетности: уч. пос. – М.: Дело и сервис, 2006.
2 Дүйсебаев К.Ш. Қаржы есептілігін талдау: оқулық. – Алматы: Экономика баспасы, 2011. – 348 б.
3 Балабанов И.Т. Финансовый анализ и планирование финансов хозяйствующего субъекта. – М.: Финансы и статис- тика, 2006. – 208 с.
4 Ефимова О.В. Финансовый анализ. – 4-е изд., перераб. и доп. – М.: Изд-во «Бухгалтерский учет», 2002. – 528 с.
5 Ковалев В.В. Финансовый анализ: методы и процедуры. –М.: Финансы и статистика, 2001. – 560 с.

Downloads