Analysis of the financial stability of a trading enterprise in the market environment

Автор: Boltava Antonina Leonidovna, Budtueva Veronika Alekseevna

Журнал: Научный вестник Южного института менеджмента @vestnik-uim

Рубрика: Финансы и учет

Статья в выпуске: 4 (28), 2019 года.

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This article discusses the relevance of conducting a financial analysis of the financial stability of trading enterprises. The study sets out a methodology for analyzing the financial stability of an enterprise operating in the trading industry. The specifics of molding property and the sources of its formation in a trade organization are studied. The article shows practical calculations on the example of a trade organization, using the most common methods of financial analysis. The study reveals the essence of the method of factor analysis - chain substitutions, with the help of which conclusions were drawn about the influence of factors on the coefficients characterizing financial stability, the necessary formulas and calculations are given. Based on the analysis of the financial stability of the trading company, conclusions and suggestions are made, with emphasis on strengthening financial stability, taking into account the specifics of its activities.

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Trading company, immobilized assets, mobile assets, goods for sale, equity, borrowed sources of financing, solvency, financial stability

Короткий адрес: https://sciup.org/143169592

IDR: 143169592   |   DOI: 10.31775/2305-3100-2019-4-78-83

Статья научная