Analysis of efficiency of use of financial resources

The article is devoted to the analysis of the financial condition of a commercial enterprise, the purpose of which is to study the effectiveness of the use of financial resources by the enterprise management. Currently such an assessment is carried out more and more carefully and thoroughly, using various methods and indicators. The article picks over and applies the basic approaches to the analysis of the indicators characterizing efficiency of resources use of the commercial enterprise. The authors carry out a horizontal and vertical analysis of the reporting based on the data of the financial statements of the company and evaluate the dynamics of the relevant indicators of the enterprise. The number and variety of indicators characterizing the financial results of the company's activities is growing and provokes the emergence of methodological difficulties in their systematic consideration in each case. Differences in the specifics and purpose of indicators make it difficult for each participant to choose those economic relations that best meet the needs for information about the real state of the enterprise...