Methodological approaches to the analysis of liquidity and solvency enterprise on an example of JSC “International airport Ufa”

Abstract

Conducting a comprehensive analysis of economic activities at the enterprise is the key to successful management. In a market economy, the validity and effectiveness of management decisions depend to a large extent on the results of assessing the financial condition of economic entities, the content of which goes beyond the calculation of individual coefficients and provides for the study of a set of indicators that reflect various aspects of the enterprise. Prevention of the development of negative crisis phenomena at the enterprise is possible only with the systematic provision of managerial personnel with information on the solvency and liquidity of the enterprise. The purpose of the article is to study modern approaches to the analysis of liquidity and solvency of the enterprise, the choice of methodology and its approbation by the example of JSC "International Airport Ufa". The article considers various approaches to the definition of the concept of "enterprise solvency". The characteristics of the liquidity analysis components are presented. The paper presents variants of the composition of groups of assets and liabilities from the position of domestic and foreign scientists. The existing approaches of domestic and foreign scientists to the analysis of liquidity and solvency are systematized. The optimal scheme for conducting analysis by business entities is presented. The methods of analysis have been tested on the example of the joint stock company "Ufa International Airport".

Keywords

• solvency
• liquidity of assets
• liquidity of the balance sheet
• liquidity of the enterprise
• methods of analysis
• settlement and payment balance
• factor analysis