FEATURES OF THE ANALYSIS OF FINANCIAL STATEMENTS OF HIGH-TECH COMPANIES IN THE ENGINEERING INDUSTRY

UDC 336.763
DOI: 10.36871/ek.up.p.r.2022.04.01.003

Authors

Natalia A. Ivanova,
Irina I. Arkhipova,
Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia

Abstract

The article reveals the features of the analysis of financial statements of high-tech companies. The relevance of the research topic lies in the fact that each enterprise presents its financial condition as a combination of several indicators: types of financial resources, potential opportunities for mutually beneficial cooperation with the state and national economy entities, stable solvency, stability in the market among competitors.
The authors propose a classification of high-tech companies on the basis of their generalized distinctive characteristics, which contribute to an express analysis of the indicators of the financial condition of such campaigns.
The review of financial statements of high-tech companies in mechanical engineering is based on investment analysis, the study of financial results and takes into account the assessment of financial stability. Analysis of these factors allows you to best investigate the financial statements.

Keywords

liquidity, business activity, high-tech companies, profitability, financial statement