ANALYSIS OF THE FINANCIAL STATE OF FOREST AGRICULTURAL ENTERPRISES USING A BALANCE ESTIMATION

Abstract

In the article the indicators of the financial condition of forest enterprises are calculated, their integral estimation is carried out.

For the analysis of the financial condition of forest enterprises, a methodology developed by S Ivakhnenkov was used. in the monograph "Computer Audit: Control Techniques and Technologies". According to this method, indicators are calculated: liquidity, financial stability, business activity and profitability, using the financial statements of the enterprise. The author proposed an algorithm of actions, where each calculated index of the financial state of the enterprise, and a certain trend, assign a certain number of points based on the marginal values ​​of the indicators. The financial ratios are calculated over two years and compared. The calculated scores for all coefficients are summed up and the overall financial status of the enterprise is determined based on the developed scale.

Using the proposed methodology for determining the financial condition of the enterprise, the calculations of the financial condition of the State Enterprise Volodymyr-Volynsky Forestry and the State Enterprise Manevitsky Forestry were performed. The calculations are presented in the tables.

As a result of the analysis, there are such conclusions:

1) For the period of 2014-2015, the Volodymyr-Volyn Forest Enterprise State Enterprise has been operating steadily, expanding its performance and, as a result, received 90 points. In the second explored period, 2015-2016, the financial position of the enterprise has deteriorated significantly. The integral indicator was 72 points. The financial condition of the company has changed from stable to critical. The management of the forestry enterprise needs to make every effort to improve its performance.

2) The financial condition of the State Enterprise Manevitsky Forestry is stable, but it is appropriate to pay attention to the problem indicators, assess their importance for the development of the enterprise and make sound management decisions for their growth.