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The comparative analytical balance can be received from initial balance by addition uniform in the structure and economic contents of articles of balance and addition with its indicators of a, dynamics and structural dynamics. The analytical balance covers many important indicators characterizing a statics and dynamics of a financial condition of the organization. This balance includes indicators of both the horizontal, and analysis

From the provided data it is possible to draw a conclusion that own current assets at the enterprise can appear only because of sharp reduction of articles which at calculation are excluded from the cost of own enterprise assets. Though in an ideal growth of own current assets has to happen at the expense of increase in own means (the section of 1 passive balance, but not due to reduction of fixed assets, intangible assets and long-term financial investments.

Comparison of results of A2 and P2 in terms up to 6 months shows a tendency of an of the current liquidity in the near future. The current liquidity about solvency (+) or insolvency (-) of the organization on the period, next to the considered moment.

The coefficient of maneuverability of own means and coefficient of an own means during all studied period had negative value as the enterprise has no own current assets. Since own current assets at the enterprise are absent, in the near future it cannot count on improvement of the financial autonomy.

The great value renders a condition of production stocks For the normal course of production and sales of products on a financial condition of the enterprise stocks have to be optimum. Existence smaller on volume, but more mobile stocks means that the smaller sum of cash financial resources is in a stock. Accumulation of large supplies testifies to recession of activity of the enterprise. Large superplanned supplies lead to freezing of working capital, delay of its turnover therefore FSP worsens. At the same time the lack of stocks also negatively influences a financial position of the enterprise since production is reduced, the profit sum decreases.

Let's consider change of the real assets characterizing enterprise capacity. Enterprise assets which are directly involved in production belong to real assets:

The financial condition of the enterprise is characterized by system of the indicators reflecting existence, placement, use of financial resources a and all production economic activity of the enterprise.

The important tool of the financial analysis is not only the analysis of level and dynamics of the main coefficients in comparison with a certain base, the author, but also definitions of optimum proportions between them for the purpose of development of the most effective measures for improvement of a financial condition of the enterprise considers