Maliyyə təhlili müəssiələrin maliyyə fəaliyyətin

Abstract

Financial analysis is the process of studying the financial condition and main results of the financial activity of the company in order to identify reserves to increase its market value and ensure further effective development. In this article the analysis of methodical approaches to financial analysis of enterprise is presented. The methods of financial analysis such as reading of accounting records, comparative analysis, horizontal and vertical analysis, factor analysis, financial coefficient method and other are proposed by various Russian and foreign authors are considered. Also the financial analysis on the example of a particular enterprise- the Limited Liability Company «Ganja Beton-3» have been conducted with interpretation of the obtained results. In general, the activity of LLC « Ganca Beton 3» can be considered effective, as the company’s revenue increases, there is an increase in profit and profitability. Liquidity ratios are in line with the standard values, but short-term liabilities need to be reduced to reduce the liquidity risk.