Models, stages and information base of financial condition analysis in the process of enterprise management

The article is devoted to expanding the terminological horizon in the field of the concept and theoretical essence of the analysis of the financial condition as a process of enterprise management. The article lists, systematizes and characterizes the factors that must be taken into account when making management decisions formulated on the basis of the analysis of the financial condition. The article lists and describes models for analyzing the financial condition of an enterprise, which help to determine the relationship and interdependence between its individual indicators. As the main models of the analysis of the financial condition in the process of enterprise management, the following are considered: descriptive, predicative and normative. The critical analysis is carried out and the features of the main approaches to the analysis of the financial condition in domestic and foreign practice are revealed. The issues of interpretation of accounting indicators for the purpose of effective analysis of the financial condition in the process of enterprise management are investigated.