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Mukhina Oksana Yurievna

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Master of the Department Crisis management and Finance IEAU

e-mail:muxina_93@mail.ru

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Analysis of the financial condition of the enterprise as the main factor in optimizing financial
performance

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Abstract
The analysis of financial condition based on the calculation of financial indicators is
necessary for each company that exists on the market. Any enterprise is influenced by many factors,
namely, organizational, technological, political, economic. For the effective operation of the
enterprise, it is necessary to manage finances appropriately and conduct an analysis of the financial
performance of the enterprise under study. For financial analysis to be effective, it is necessary to
properly manage the activities of the enterprise, this requires qualified employees of the enterprise.
Analyzing the economic efficiency, studying the financial situation of the enterprise, determine the
trend of its development, strategic plans for the near future, ways to solve emerging problems at the
enterprise, identify reserves to improve the efficiency of activities, the enterprise is assessed as a
whole. Analysis of financial indicators determines the direction of optimization of the enterprise.
The results of the analysis of the financial state show the current situation, state the facts, indicate
shortcomings and errors, and also promptly affect the activity of the enterprise under investigation.

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Кeywords
analysis, methods, indicators, optimization, finance, recommendations, efficiency.

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__________________________

[1] , . .
[ ] / . . , . . //
: - . – 2015. – .7, №5. – :
http://naukovedenie.ru/PDF/228EVN515.pdf ( : 29.08.2017).

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[ ] / . . , . . //
: - . – 2015. – .7, №5. – :
http://naukovedenie.ru/PDF/228EVN515.pdf ( : 27.08.2017).

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