338.4

поточна платоспроможність
перспективна платоспроможність
ліквідність активу
ліквідність балансу
ліквідність підприємства
current solvency
perspective solvency
asset liquidity
balance sheet liquidity
the liquidity of the company

Обґрунтовано поняття платоспроможність і ліквідність підприємства, що забезпечує підтримку прийняття управлінських рішень у розвитку підприємства. Досліджено показники ліквідності й платоспроможності машинобудівних підприємств. Обґрунтовано методику аналізу показників ліквідності й платоспроможності машинобудівних підприємств, що розширює можливості для якіснішого аналізу та прогнозування діяльності підприємств.
The concepts of solvency and liquidity of the enterprise, providing support of decision-making process in the enterprise development are substantiated. The liquidity and solvency indicators of machine-building enterprises are investigated. The methodology of the analysis of liquidity and solvency indicators of the machine-building enterprises, which expands the possibilities for better analysis and forecasting activity, is justified. The main objective of the financial potential of the company is to optimize financial flows in order to increase positive financial result. The main factor in shaping the financial capacity is the financial position of the enterprise. Determining the financial condition of the company and its optimization is one of the basic conditions for its successful development. Analysis of the financial condition of the company involves determining the estimated characteristics, choice of measurement methods and characterization of these features on certain principles, assessment of deviations from the standard, generally accepted values. The main target guideline of financial analysis is to assess and identify its stabilization and improvement reserves. A systematic and detailed analysis is needed in dynamics for economic prospective of the enterprise depends on the improvement of its financial position. It is researched that the concepts of liquidity and solvency differ, though they are interrelated. The financial condition of the company, as a factor in the formation of financial capacity is considered. The highest number of informative parameters that give accurate and unbiased picture of the enterprise financial condition, changes within assets and liabilities, while making payments to creditors for promptly identifying and eliminating weaknesses in financial activities and finding reserves for improvement of the company’s solvency and financial situation is obtained.