Theoretical fundamentals of estimating the results of activity of enterprises associated with changes in their financial condition

A critical analysis of the modern approaches to assessment of financial status of enterprises is conducted. The advantages of integrated financial performance indicators are justified and their shortcomings and ways of improvement are identified. It is proposed to take into account the rate of ore stock reduction while adjusting the influence of stock of equity cost of ore reserves. The need for adjusting the values of accounts receivable and payable of enterprises ? holding members ? by the sum of debts to affiliated persons is defined.