UDC 681.3
Authors
Garibyants G.S.
Abstract
This technique has significantly expanded the range of indicators used to characterize the financial condition of the enterprise compared to the methodology based on the criteria of an unsatisfactory balance sheet structure. The use of a large number of indicators contributes to a deep, comprehensive analysis of the economic activity of the enterprise. Along with this, the implementation of this methodology is quite laborious, and, in addition, for calculating many indicators it is not enough to have only accounting data, it is necessary to use the organization’s internal documentation, acts of reconciliation of settlements with tax authorities, and statistical reports, which does not allow external analysts to implement this methodology .
Keywords
enterprise crisis, analysis technique, characteristic of financial condition, balance sheet structure, financial statements.
