UDC 658.15

Authors

Torogeldieva A. B.,
PhD in Economics, Acting Associate Professor International University. K.Sh. Toktomamatova Jalal-Abad, Kyrgyz Republic

Abstract

This article includes the issues of liquidity and solvency - as the basis for solving social problems at enterprises and measures to strengthen them. When analyzing solvency, in addition to quantitative indicators, one should study the qualitative characteristics that do not have quantitative changes, which can be characterized as dependent on the financial flexibility of the enterprise. Financial flexibility is characterized by the ability of an enterprise to withstand unexpected disruptions in cash flow due to unforeseen circum-stances. This means the ability to borrow from a variety of sources, increase equity capital, sell and move assets, change the level and nature of a business to cope with a changing environment.

Keywords

Analysis, appraisal, research, solvency, liquidity, assets, liabil-ities, financial flexibility.