Methodical Aspects of Comprehensive Analysis of Financial Viability of Enterprise

Global changes in the economic environment, global processes of accounting standardization necessitate a revision of the theoretical foundations, future development of methodological approaches and guidelines for the formation of financial statements of Ukrainian enterprises. Qualitative economic information, collected and processed within the accounting system of a business entity for a reporting period, should provide the opportunity to make informed management decisions focused on optimizing the operation of an enterprise and its further development. Information, on the financial condition and results of a business entity is of interest to a wide range of participants in the business process. Based on the study of open reporting information, its users make important management decisions. That is why the issues related to the improvement of the presentation methodology and the use of financial statements are relevant. The article considers the role of a comprehensive financial analysis of an enterprise, provides theoretical and practical foundations for improving the methodology of financial reporting of an enterprise. The financial and economic activity of an enterprise on the example of the limited liability company “LEASING INVEST” was considered, the necessary calculations characterizing the financial condition of the enterprise were carried out. The analysis of the financial condition provides an opportunity to obtain an assessment, identify the causes and factors of the achieved state, prepare and justify management decisions. It plays an important role in ensuring effective management, is responsible for the selection, evaluation and interpretation of financial, economic and other data that affect the financial decision-making process.