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HAyHHbIM WyPHAfl « IN SITU »
ISSN (p) 2411-7161 / ISSN (e) 2712-9500
№10 / 2023
Balov Gurbangeldi Azadovich, lecturer Saryeva Leyli Shamyradovna, lecturer The financial and economic secondary vocational school of the Mary velayat
Ashgabat, Turkmenistan
ANALYSIS OF FINANCIAL STABILITY OF ENTERPRISE Abstract
The peculiarity of the modern market is dictated, among other things, by the growing competition, deepening computerization of data processing, by rapid technological growth, further development of law and by the dynamics of inflationary phenomena. There is a tangible need for appropriate organization of the financial activities of an enterprise, for improvement of efficiency of financial resources management in the context of its financial stability and economic profitability in general.
Key words
financial position, enterprise, financial resources.
The financial position of an enterprise directly reflects its ability to finance its economic activities. It is determined by the degree of availability of financial resources necessary for effective functioning of an enterprise, their expedient placement and efficient use, the volume and content of its financial interaction with other legal and physical entities, as well as the actual financial stability. Thus, the financial stability of an enterprise is directly related to the level of the financial management perfection. The question of particular level of the necessary financial stability of an enterprise in a specific market situation is solved through skillful, clever management of its financial resources. In this regard, it could be very necessary to launch the educational programs at the national higher education institutions, especially of financial and economic profile, the special disciplines, the training courses in the field of analysis and qualitative improvement of the financial stability of an enterprise. At the same time, the optimal combination of theoretical teaching of the students with direct practice at enterprises will be important. In the current conditions of the globalization processes deepening and the market uncertainties increasing, the issues of provision of financial stability of the enterprises become particularly acute.
The peculiarity of the modern market is dictated, among other things, by the growing competition, deepening computerization of data processing, by rapid technological growth, further development of law and by the dynamics of inflationary phenomena. There is a tangible need for appropriate organization of the financial activities of an enterprise, for improvement of efficiency of financial resources management in the context of its financial stability and economic profitability in general. Another important characteristic of financial position of an enterprise is the level of its financial stability in the short and long terms. In the process of managing the financial resources of an enterprise, it is important to find the most optimal level of its financial stability. In practice, the measures taken to arrange the financial stability of an enterprise directly reflect the shortcomings in this direction. Important in this issue is the prevention of maximum extremes and long financial instability in the financial development of an enterprise. The situation with the company's property is characterized by the balance sheet data as at the beginning and end of the reporting period. A comparison of the cumulative growth of separate parts of the balance sheet assets reveals the trends and dynamics of the company's property resources. The change in the organizational structure of management, the expansion of the list of activities of the enterprise, the specifics of the order of interactions with capable entities and other information are reflected in the explanatory note of the annual financial position report (balance sheet) of the enterprise.
АКАДЕМИЧЕСКОЕ ИЗДАТЕЛЬСТВО «НАУЧНАЯ АРТЕЛЬ»
Economic opportunities can be characterized in two ways: - in projection of the property status of the enterprise; - in projection of the financial position of the enterprise. These two aspects of financial and economic activity are closely interrelated - imperfect structuring of property and its low-quality maintenance leads to deterioration of the financial stability of an enterprise, and vice versa. To analyze the financial stability of an enterprise, a number of basic coefficients are used. To a certain extent, they reflect the level of financial stability, but they do not answer the question of the sufficiency of this level. The calculation of these coefficients is carried out according to the planned or real indicators of the balance sheet assets and liabilities.
Literature:
1. Gurbanguly Berdimuhamedov. «State Regulation of Socioeconomic Development of Turkmenistan» - study guide for higher education institutions, Parts I, II, Ashgabat, Turkmen State Publishing Service, 2010
2. «Program of President of Turkmenistan on Socioeconomic Development of the Country in 2019-2025». Ashgabat, Turkmen State Publishing Service, 2019 3. Geldimuhammedova O. & others. «Economic Security» - study guide for higher education institutions, Ashgabat, Turkmen State Publishing Service, 2016 4. «Turkmenistan» newspaper №31 (29957) of 5 February 2021
©Balov G.A., Saryeva L.S., 2023
Orazmyradova Jeren Orazsahedovna,
Lecturer
Bazarbayeva Jeren Begenjovna,
Lecturer
Durdiyev Abdylla Jumageldiyevich,
Lecturer
Myradov Yenish Hangeldiyevich,
Lecturer
The financial and economic secondary vocational school of the Mary velayat
(Ashgabat, Turkmenistan)
MANAGEMENT ACCOUNTING IS THE PROCESS OF PROPORTIONAL CALCULATION
Abstract
The main function of production accounting is to correctly calculate the cost of products and services. Production accounting data are actively used by managers, for example, in order to determine the realizable value of goods, estimate the reserve stock, and calculate profit. Such information is equally received by both internal and external consumers.
Key words:
internal reporting, management accounting, financial accounting.
The preparation of external reporting is an integral part of the sphere of financial reporting fully meeting the basic principles of the standards, while the preparation of internal reporting correlates with an administrative one, that is, to a lesser extent the regulated system. The difference between managerial and financial accounting was established in 1972 during the preparation (by experts of the American National
