The transition to a market economy requires enterprises to improve production efficiency, the competitiveness of products and services through the introduction of scientific and technological progress, efficient forms of management and production management, activation of entrepreneurship, etc. The important role in realization of this task assigned to the analysis of economic activities of enterprises. With it, develop strategies and tactics of enterprise development, plans and justified management decisions, monitor their implementation, identified reserves of increase of production efficiency, assesses the performance of the company, its divisions and employees.
Analysis of the financial condition of the enterprise, organizations are leaders and relevant services, as well as shareholders and investors - to study the efficiency of resource use, the banks - to assess the conditions of the loan and determine the degree of risk, distributors - to determine the solvency of the buyer and the timely receipt of payments tax inspections for the implementation of the plan proceeds to the budget, etc. Financial Analysis is a flexible tool in the hands of the leaders of the enterprise. [9, p.16]
The main factors determining the financial condition of the company are, first, the implementation of the financial plan and updating as the need arises of its own working capital at the expense of profit and, secondly, the rate of turnover of working capital (assets). Signal indicator, which manifests the financial condition, solvency of the company acts, which refers to its ability to meet the payment requirements on time, to repay loans, to make payment of the personnel, to make payments to the budget. The analysis of the financial condition of the company includes the analysis of the balance sheet, assets and liabilities, and the structure of their relationship; analysis of the use of capital and the assessment of financial stability; analysis of the solvency and creditworthiness of the company, etc. [17, p.147]
The content of the analysis derived from its functions: to study the nature of action of economic laws, the establishment of patterns and trends of economic phenomena and processes in specific conditions of the enterprise, monitor the implementation of plans and management solutions for the economical use of resources, evaluation of the results of the company to implement the plan, the level of development the economy, the use of existing capacity, the development of measures for the use of the identified reserves in the course of economic activity. Central analysis function - search for reserves to improve production efficiency based on the study of best practices and achievements of science and practice.
Thus, it is clear what significance is the assessment of the financial co-state companies, and that this problem is most urgent in our country, in the transition to market-based economies. [21, p.112]
Therefore, it is now possible to observe such a situation: there was a sufficiently large number of translated and domestic literature on the subject, containing reko¬mendatsii on the calculation of financial ratios, but there is the problem of choosing a particular technique, which would correspond to a specific industry and enterprise environment in which it is . It is not always calculated on recommended methods ratios and other indicators objectively reflect the true financial position of the company and its performance.
The object of the study appears in the economic activity of LLC "Soyuztehagro" in 2006. A subject of the study is the solvency and financial stability of the enterprise in the time period indicated.
The aim is to analyze and evaluate the solvency and financial stability of the company LLC "Soyuztehagro" and develop recommendations to improve the effectiveness of its financial and economic activities.