Liquidity and solvency as characteristics of the financial condition of the organization
Автор: Perovskaya E.A., Sarantseva E.G.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 9, 2023 года.
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Modern business conditions are determined by a number of negative trends. In 2022, economic entities were affected by the following factors: the consequences of the COVID-19 pandemic, geopolitical tensions, termination of cooperation with international companies, disruption of the logistics system as a result of sanctions pressure, etc. Under the current conditions, it is recommended to pay special attention to analytical procedures that will allow you to quickly identify and eliminate the existing risks of the enterprise’s operation. The main task in the framework of analytical procedures is to control the financial condition. At the same time, the financial condition can be characterized from the standpoint of various indicative indicators, among which we single out liquidity and solvency as the key ones for monitoring the financial condition of an economic entity.
Financial condition, economic entity, liquidity, solvency, crisis, external factors of influence, bankruptcy risk, control system, analytical procedures
Короткий адрес: https://sciup.org/142238460
IDR: 142238460 | DOI: 10.17513/vaael.2978