HIGHLIGHTS OF THE ANALYSIS OF BUSINESS ACTIVITY
Keywords:
Business Activity, Economic Potential, Financial Capabilities, Fixed Assets, Working Capital, Sources Of Capital, Liabilities, efficiency, financial condition, comparable analysisAbstract
The article outlines the main aspects of the analysis of the labor activity of economic entities, summarizes the scientific works of economists and gives practical recommendations for solving the problems of analysis of labor activity. In particular, the economic nature of labor activity, a system of indicators recommended by economists in its assessment, methods based on economic content and logical sequence were studied. In particular, the composition and structure of indicators of economic potential were analyzed and recommendations were made using the practical data of the research object of Auto Terra LLC. The share of current assets in the balance sheet assets of the analyzed enterprise during the reporting year was the main one. The company management should take the necessary measures to increase the volume of long-term assets. This will improve the capital structure of the company, increase its economic potential and have a positive impact on its financial condition. The article also considers the structure of the financial potential of Auto Terra LLC and provides practical recommendations. During the reporting year, the share of liabilities in the liabilities of the balance sheet of the enterprise played a key role. This situation can be assessed as negative. So in society there is a need for debt. Therefore, the analysis gives recommendations on calculating the ratio of own and borrowed funds. The implementation of these proposals in the practical activities of enterprises will increase economic efficiency and ensure financial stability.
References
. Rahimov M.Yu. Analysis of the financial condition of economic entities. Educational manual. -T .: Finance. 2013.
. Pardaev M.Q., Khasanov B.A. Financial and management analysis. Educational manual. -T .: Chulpan. 2012.
. Akramov E.A. Analysis of enterprises’ financial condition. Educational Guide - T .: Finance. 2003.
. Tojiboeva Sh.A. Analysis of the financial condition of economic entities. Educational manual. -T .: Economy, 2019.
.Dontsova L.V., Nikifirova N.A. Analysis of accounting (financial) statements. Work shop –M .: Business and service, 2018.
. Ilxamov Sh., Xodjayeva M., Financial statements of the enterprise for use of higher efficiency internal audit analysis. Interciencia Journal (ISSN: 0378-1844). Caracas, Venezuela. 2019. http://intercienciajournal.com/index.html.
.Bernstein, L. A. (2006): Análysis de Estados Financieros. Teoría, Aplicación e Interpretación. Ed.Irwin. Madrid.
.Garrido, P. e Iñiguez, R. (2017): Análisis de estados contables. Elaboración e interpretación dela información financiera. Ed. Pirámide. Madrid.
. M. Hanusch. The Doing Business Indicators, Economic Growth and Regulatory Reform. University of Oxford, United Kingdom (30 June 2011).