Issue: № 10/2, 2020
Introduction. Achieving the key goals of the business object is possible through timely and rational diagnosis of the financial condition of the enterprise. To date, the company's management faces many questions to assess the financial condition. Therefore, the definition of the essence, the description of the factors of formation and the definition of ways to increase the financial result of the enterprise is one of the relevant areas of research.
The purpose of the paper is to determine the theoretical foundations and practical approaches to the analysis and evaluation of the enterprise.
Results. The mechanism of financial diagnostics of development and safe activity should be built in such a way that the negative impact of different types of destructive factors can be detected and quickly eliminated through regularity and verification. Assessment of a set of indicators makes it possible to identify factors that directly affect the financial condition of the enterprise and timely make the necessary management decisions to improve it. Diagnosing the financial condition and sustainability of the enterprise includes two main stages: rapid diagnosis and fundamental diagnosis. stages of the capital cycle, because financial difficulties can arise in any of them. Considering the system of factors influencing the financial condition of the enterprise, we can say that the greatest attention in the process of its management should be paid to the factors of internal influence, because these are the elements an entity can manage.
Conclusion. To carry out successful activities in modern conditions of development, it is important to maintain an effective process of enterprise management, which consists in finding and making the most effective decisions and, accordingly, practical justification. Therefore, we can conclude that for a successful financial analysis of the enterprise, the right method and indicators must be chosen that can better describe the essence of the financial condition of the enterprise.
Keywords : enterprise, financial activity, management, diagnostics, financial condition, assessment, financial analysis, enterprise stability
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