Keyword: «liquidity»

The article is devoted to the analysis of financial stability as an integral part of successful and competitive development of the organization's activities.

This article is devoted to the analysis of the financial condition of organizations, its importance and necessity. The key methodological approaches to the definition of the term "financial condition" are considered, and their comparative analysis is carried out on the basis of the definitions of the leading academic economists.

The article is devoted to the optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of an agricultural organization. Based on the data of the accounting financial statements of the agricultural microenterprise of the Zernogradsky district of the Rostov region, Kvant LLC, the authors calculated the optimal volume and rational structure of current assets, in which the analyzed enterprise can be solvent and financially stable.

The following coefficients were calculated: the coefficient of financial stability, the coefficient of current liquidity, the coefficient of urgent liquidity, the coefficient of absolute liquidity, the coefficient of solvency.

This article analyzes the solvency of an enterprise based on the calculation of relative liquidity indicators. It presents the relationship between solvency and liquidity, identifies asset and liability groups for compiling an aggregated balance sheet of an enterprise, provides the conditions for recognizing an enterprise's balance sheet as absolutely liquid, compiles an aggregated balance sheet of an enterprise actually operating under current economic conditions, verifies the fulfillment of liquidity conditions for its balance sheet, and calculates relative indicators characterizing the solvency of the enterprise.