Инструментарий рейтинговой оценки в контексте анализа финансового состояния предприятий

In the process of analysing the financial and economic activity of the enterprise, the indicators are studied by separate blocks, the indicators are checked for compliance with the normative values taking into account the chosen methodology, the nature of activity, and then the identification of factors that could affect the value of the value is carried out. The key topic of this paper is the study of rating assessment of the financial condition of the enterprise as one of the methods of complex economic analysis. Rating assessment takes into account various blocks of economic activity of the analysed enterprise and allows to carry out a comparative analysis of different enterprises, or comprehensively assess the dynamics of the financial condition of the selected enterprise. The article presents the results of the analysis of the financial condition of enterprises of the pharmaceutical industry using different methodological approaches to rating assessment. Despite the differences of methodologies in terms of the indicators taken into account, consistent results of rating assessment are obtained. That is, rating assessment as one of the ways of analysing the financial condition is a comprehensive assessment that allows to form an objective view of the efficiency of financial and economic activity of the enterprise.