ANALYSIS OF THE FINANCIAL AND BUSINESS ACTIVITY OF AN ENTERPRISE
Keywords:
financial and business activity, financial analysis, enterprise, asset turnover, financial stability, liquidity, profitability, capital efficiency, financial resources, financial management.Abstract
This article examines the theoretical and methodological foundations of analyzing the financial and business activity of an enterprise under modern economic conditions. It explores the economic essence of financial and business activity, identifies the main factors influencing its level, and investigates a system of financial and economic indicators characterizing the efficiency of enterprise resource utilization. Particular attention is paid to the analysis of asset turnover, accounts receivable and payable, profitability, financial stability, and liquidity.
Based on hypothetical financial data for 2022–2024, a comprehensive analysis of an enterprise's financial and business activity is conducted, major trends in financial performance are identified, and directions for improving the efficiency of financial and economic operations are proposed. The study substantiates the need for an integrated approach to assessing financial and business activity, taking into account the relationship between financial performance, capital turnover, and enterprise sustainability.
References
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