THE SPECIFICITY OF THE ASSESSMENT OF THE FINANCIAL CONDITION OF THE COMPANY DEPENDING ON THE INTERESTS OF USERS OF INFORMATION

The successful operation of any enterprise in the modern market economy largely depends on the ability to correctly assess the financial condition of the company. The results of analysis of accounting information are used to take various management, investment and other decisions. For a more complete and accurate analysis, you must define its goals and objectives, which are largely determined by the needs of users of financial statements. For each group of users of financial information can be selected its set of indicators that are of particular interest to specific user groups. All users of accounting information can be divided into two groups: external and internal. Among external users we can distinguish users with direct financial interest, indirect financial interest and users without a financial interest. The main source of information analysis activities of the enterprise is the balance sheet, but also valuable information is contained in a statement of financial performance, statement of cash flows, statement of changes in the capital, etc. This article proves the specificity of the analysis of the company depending on the interests of users of accounting information, contains classification of users of financial statements, explores the peculiarities of analysis of the financial position of the organization in accordance with the interests of major user groups on the example JSC "Electromechanics", represents the most important indicators for assessing the financial position of the organization from the standpoint of the consumers of financial information.