General assessment of the dynamics and structure of the property of a small enterprise and the sources of its formation

UDC 338.31

Authors

Kayipov N. A.,
postgraduate student of the International University them. K. Sh. Toktomamatova, Jalal-Abad, Kyrgyz Republic
Kubanychbekov E. K.,
Jalal-Abad teacher state university, Jalal-Abad, Kyrgyz Republic
Abdykadyrov P. M.,
Jalal-Abad teacher state university, Jalal-Abad, Kyrgyz Republic

Abstract

This article deals with the analysis and assessment of the financial condition of the enterprise. The assessment of the financial position is carried out in such basic areas as liquidity, solvency and financial stability. One of the indicators characterizing the financial stability of an enterprise is its solvency, that is, the ability to timely pay off its payment obligations in cash. Solvency is an external manifestation of the financial condition of the enterprise, its stability. The absence or inconsistency of the regulatory framework of the essence of the ongoing processes of enterprises leads to distortion of data on the state and use of sources of formation of assets of an economic entity in the reporting, which directly affects its indicators of financial stability and solvency, i.e., information on the basis of which users make decisions about the advisability of doing business with this enterprise.

Keywords

analysis, accounting, appraisal, financial condition, solvency, stability, profitability, property, cash, capital.