THEORETICAL ASPECTS OF ASSESSING THE FINANCIAL CONDITION OF ENTERPRISES

Abstract

During the activity of enterprises, the process of production, sales and capital is continuousl circulating. As a result of this, significant changes in the volume of their financial resources occur. Therefore, the company's own financial policy should be prepared. The purpose of this policy, which is based on the analysis of the financial situation, is to build such a system for managing the company's finances that it can fulfill the tactical and strategic tasks that may arise in the future.In the presented article, the theoretical approaches to the analysis of the financial situation and the directions of its improvement are reflected.