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constant liabilities (carry own sources, and also the income of future periods, funds of consumption and reserves of the forthcoming expenses and payments, that is those loan sources which can be equated to own to them);

In the course of the analysis the main attention should be paid to relative indicators of arrears of the enterprise, and also change of debt for the considered period (. If arrears are had, it is necessary to find out the reasons of the arisen financial difficulties and to estimate them consequences are possible.

Development of the market relations and the put economic situation increase the responsibility and independence of the enterprises in development and adoption of administrative decisions on ensuring efficiency of activity. In these conditions rationally to organize financial activity, to increase effective management of financial resources, the enterprise needs to carry out the financial analysis.

CONCLUSION: The analysis of structure of sources of enterprise assets shows that at the enterprise their growth in dynamics is observed. Borrowed funds at the enterprise are absent. However decrease in percentage of sources of own means to a balance sheet total is observed. Specific weight of sources of own means at the enterprise substantially exceeds sufficient level (the 50th percent and makes 94 percent for the end of the reporting period.

In the conditions of insolvency it is expedient to consider this part of profit as a potential reserve of own means which at change of ratios in distribution of profit between funds could be directed on replenishment of current assets.

For the analysis of structure of current assets it is expedient to integrate articles of balance as some of them are related on an economic essence. It will allow to squeeze information and to make it more readable. The group can be following:

At the same time, costs of production of the realized production also increased. And as a result of increase of expenses the level of profitability of property, profitability of the realized production, profitability of business assets and profitability of own capital decreased.

Approaches to group of means in this case can be various, in particular, in the analysis of structure of fixed assets and other non-current assets it is advisable to use articles of the first section of an asset of balance without their additional group.

The analysis is made in some stages. First of all it is necessary to estimate dynamics of currency (a balance result. For this purpose it is necessary to compare a balance result for the end and the beginning of the reporting period. For this purpose it is necessary to compare a balance result for the end and the beginning of the reporting period. Decline in the value of currency for the considered period testifies to reduction of economic circulation. The increase in a balance sheet total optional is result of expansion of economic activity, and can be a consequence of inflationary processes. It is necessary to attract the indexes of an increase in prices for raw materials, materials which are available at the enterprise to receiving a definite answer, work, service.

Besides fixed assets it is necessary to analyse dynamics of other non-current assets: NMA, incomplete construction, long-term financial investments and money. For the similar analysis besides balance these forms of N are attracted

In general on the enterprise the movement of fixed assets not intensively. By separate types of fixed assets there was an increase as receipt coefficient, and coefficient of leaving of means (vehicles, production stock, other types of the main. A ratio of indicators of receipt and leaving of fixed assets (8/characterizes that at the enterprise there is a partial updating of fixed assets (all arrived funds for 6871 thousand rub, left – on 707 thousand.

Solvency of the enterprise is characterized by liquidity of balance as which understand ability of the enterprise in due time to fulfill the obligations for short-term payments. For determination of solvency it is accepted to use intra balance comparisons of the means on an asset grouped in terms of their perhaps fast transformation into money to the obligations for a passive grouped in degree of urgency of their forthcoming payment. Assets in this case divide into the poor-selling, slowly realized, fast-realized and most liquid assets. Reference of means in this or that group is given in the previous section. Liabilities, in turn, are grouped as follows:

The absolute liquidity index should be considered together with the generalizing solvency indicator – coefficient of the current liquidity. And if one of them has low value or sharply falls in dynamics, it does not give the grounds for concern in that case when other coefficient is rather high.