DOI: 10.36871/ek.up.p.r.2020.11.04.017
UDC 338.3
Authors
A. M. YUSUFOV,
Candidate of Economic Sciences, Professor,
Dagestan State Agrarian University,
Makhachkala, Russian Federation
A. M. MUSAEVA,
Candidate of Economic Sciences, Associate Professor,
Dagestan State Agrarian University, Dagestan state University
Makhachkala, Russian Federation
A. S. KHANCHADAROVA,
Candidate of Economic Sciences, Associate Professor,
Dagestan State Agrarian University, Makhachkala, Russian Federation
L. Sh. ORUDZHEVA,
Candidate of Economic Sciences, Associate Professor,
Dagestan State Agrarian University, Makhachkala, Russian Federation
Abstract
The article examines the types of financial stability of organizations. It is noted that in order to conduct a financial stability analysis, it is necessary to understand exactly what the financial stability of an enterprise is. It is revealed that financial stability is determined by the ratio of the cost of material working capital and the values of own and borrowed sources that form them. The characteristic of a financially stable state is given, in which the company's reserves and costs are provided with their own sources of formation and are not dependent on debt financing. The paper shows the importance of using the method of economic analysis of the forms of accounting (financial) statements of an enterprise to assess its financial stability, which will allow you to regulate the structure of assets and sources, manage them in order to optimize them. In article on the basis of the analysis of absolute indicators of financial stability MUP Tatlyar Derbent district the main problems of production-financial activity of the enterprise and identify ways to overcoming them.
Keywords
enterprise, financial stability, financial resources, reserves, costs, equity, non-current assets.
