The managerial decisions made on the basis of results of the matrix analysis of solvency and business activity of the enterprise

The authors' method of matrix analysis of solvency and business activity of the enterprise which allows to optimize the managerial decisions making process in the field of the circulating capital is given in the article. The method allows to identify the volume, terms of occurrence, causes and consequences of deficiency or surplus of the available capital required for the extinction of obligation of the enterprise.