Finance and Statistics - Ковалева А.М.

Coefficients of financial performance of the enterprise

Table 11.2.

Coefficients of financial performance of the enterprise

Coefficients of financial performance of the enterprise

In accordance with the foregoing, as an example, consider the financial analysis of a conditional enterprise, using the original data of Table. 11.3 and 11.4.

Table 11.3

The balance sheet of a contingent enterprise in the aggregate form (extraction)

The balance sheet of a contingent enterprise in the aggregate form (extraction)

General analysis of financial condition

General analysis of financial condition

General analysis of the financial condition of the conditional enterprise is carried out on the basis of the absolute values ​​of the enterprise's balance sheet indicators, given in Table. 11.3.

Analysis of the dynamics of the balance sheet . We compare the balance currency at the beginning and end of the analyzed period in line 300 of Table. 11.3.

At the beginning of the period, the balance sheet amounted to 37,300 thousand rubles, at the end - 96,200 thousand rubles. We observe an increase in the currency of the balance by 2.5 times, which can be characterized both positively and negatively. Positively - if growth is caused by activization of the enterprise, it is negative - if it is caused by inflationary price increases and revaluation of fixed assets.