System performance for rapid diagnosis of financial stability of commercial enterprises external users statements

In this article relevance of timely carrying out the financial analysis of the enterprises in the conditions of an economic crisis is considered; standard methods of the financial analysis of an i obosnovan expediency of use of ways of the factorial analysis of a financial productive performance at the initial stages of evaluating a financial condition of the enterprises for the purpose of timely identification of the negative moments and undesirable tendencies of their development are listed. Much attention in article is paid to definition of a concept of the determined factorial models, allocation of their features and the existing types. Importance of specification of complex factors of the first order on factors of the second and following level is considered; requirements to creation of the combined factorial models; algorithm of calculation of influence on a financial productive performance of factors of the second order in the way of proportional division. In article practical examples of use of a way of proportional division when evaluating influence of articles of current assets on coefficient of the current liquidity and an assessment of influence of main types of expenses on usual kinds of activity for profitability of production are also given; necessary formulas and calculations on the example of the concrete enterprises are given; results of the factorial analysis are generalized.