Theory of financial analysis of the condition of Ukrainian companies

The article examines the essence and necessity of analyzing the financial state of enterprises in modern conditions. The main methodical approaches to its implementation, their advantages and disadvantages are substantiated, as well as the specifics of the application of each of them are determined in accordance with the specifics of the enterprise and its activity indicators. The question of the essence and necessity of a systematic analysis of the financial state of the enterprise, as well as methods, principles and methods of analyzing the financial state of enterprises and proposals for their improvement, were considered. The purpose of the study is to analyze the main trends in the financial condition of Ukrainian enterprises based on the calculation of the system of indicators and to develop measures to improve the financial condition and ensure the sustainable development of enterprises. The results of the analysis made it possible to identify the problems that are present in Ukrainian enterprises from the point of view of their financial stability, solvency and efficiency of activity, and based on the identified threats and risks to justify the need to make effective management decisions.