THE ESSENCE AND STAGES OF DEVELOPMENT OF LIQUIDITY BALANCED IN THE ANALYSIS OF ENTERPRISE ACTIVITY Текст научной статьи по специальности «Экономика и бизнес»

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THE ESSENCE AND STAGES OF DEVELOPMENT OF LIQUIDITY BALANCED IN THE ANALYSIS OF ENTERPRISE ACTIVITY

Ataniyazova Maksuda Baltabayevna

Head of the Department of General Economic Sciences,Tashkent University of Applied Sciences, Uzbekistan,

Tashkent maksudaataniyazova81 @gmail.com https://doi.org/10.5281/zenodo.13324922 Annotation: Balanced liquidity is one of the important indicators of the company's financial condition. Liquidity measures the company's ability to cover its short-term financial obligations and how often it is replenished with the necessary funds to continue operations. This helps to understand the company's financial situation, the risk of bankruptcy, and the ability to compete freely.

Keywords: liquidity, risk of bankruptcy, indicators, enterprise balance sheet, enterprise, Obligations, debt funds, main liquid assets.

The liquidity of the enterprise's balance sheet is one of the main factors determining the nature of the enterprise's financial situation. Liquidity of the enterprise's balance sheet means the level of coverage of the liabilities indicated in the balance sheet by the liquid funds on the balance sheet [1-5]. These indicators were used in order to avoid the risk of bankruptcy and bankruptcy during the free competition of enterprises in the market economy. In other words, liquidity means the company's ability to pay its debts both in the total amount and within the specified period with the available funds[5-13]. The following are the main indicators of the liquidity of the enterprise balance sheet: Total liquidity ratio, current liquidity ratio, intermediate liquidity ratio and absolute liquidity ratio. The overall liquidity ratio of the enterprise balance sheet is important for all enterprises and organizations. At the same time, it expresses the potential possibilities of covering the external and short-term obligations of the enterprise in front of the organizations that have economic relations with it, and determines the long-term and short-term obligations in the form of currency. The current liquidity ratio is of great interest to all buyers, owners of shares and corporate bonds[14-27]. Mutual economic settlements, receiving dividends on shares depends on the level of liquidity of the company's balance sheet. The current liquidity coefficient is found in the form of the ratio of the sum of all the working capital of the enterprise and the sum of short-term bond sources. The intermediate coefficient of liquidity of the enterprise's balance sheet represents the ratio between the enterprise's working capital and short-term liabilities [28-33]. The intermediate coefficient of liquidity is called a quick, critical and fixed indicator in the economic literature.

Slow liquid assets A3 - from 6 months to 1 year.

difficult liquid assets A4 - more than 1 year.

A1 - Cash and other short-term assets.

A2 - Accounts receivable.

A3 - Reserves and other tangible working capital with expenses

A4 - Fixed assets and long-term financial investments.

In order to determine the liquidity of the enterprise, it is necessary to divide its liabilities into appropriate groups in terms of payment. These are also divided into four groups.

Obligations payable immediately (P1) - up to 2 months.

Short-term obligations (P2) - from 2 to 6 months.

Long-term liabilities (P3) from 6 months to 1 year.

Permanent liabilities (P4) more than 1 year.

P1 - Overdue loans with wages.

P2 - Short-term loans and debt funds.

P3 - Long-term loans and debt funds.

P4 - Private capital (own funds) and equivalent funds.

The following formula recommended by A.D. Sheremet can be used to determine the total liquidity of the enterprise's balance sheet. (Buxgalterskiy uchet / Pod red. P.S. Bezrukix.-M.: Bugalterskiy uchst, 1994,- 508-b.)

Q

UL

^ ^ a A3 axPx + a2P2 + a3P3

a.

In this: 1 - the essentiality coefficient of each group; A

1 - groups of funds in the asset part of the balance sheet according to the level of liquidity;

P

1 - groups of the passive part of the balance sheet according to the level of liquidity.

Now we will give examples of ways of calculating the indicators representing the liquidity of the enterprise's

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balance sheet, determining the sum of the main liquid assets and liabilities [34-40].

Indicators representing the liquidity of the enterprise's balance sheet and ways of calculating them.a

Determining the amount of the main liquid assets and liabilities of the enterprise balance sheet [40-45].

Calculation of indicators representing the liquidity of the enterprise's balance sheet

Indicators Year to date At the end of the Difference (+,-)

1. Current assets (A1+A2+A3) 5660 (5000 +340

2. Current passives (P1+P2) 2530 2500 -30

3. Cash and other assets 300 450 + 150

4. Debtors

Indicators

Current liquidity ratio Quick Liquidity Ratio Absolute liquidity ratio

Current assets Cash, receivables Funds

Current liabilities (liabilities) Current liabilities (liabilities) Current liabilities (liabilities )

A1+A2+A3 A1+A2 A1

P1+P2 P1+P2 P1+P2

1 sh. 300 q. 1sh.(170+...+ 200)+. (220+...+290 )- -2a Sh. 7q. 1 sh. (170+...+ 200)

1 sh.540 -(400+...410 ) 1 sh. 540-(400+...+410 ) 1 sh.500 -(400+410)

1900 2000

+ 100

5. Current liquidity ratio (1Q : 2Q) 2.237 2.400 + 0.163

6. Quick Liquidity Ratio (3Q + 4Q) : 2Q 0.870 0.980 + 0.110

A group of active indicators Amount, thousand sums Passive liabilitie s (group) Amount, thousand sums

year to date at the end of the year year to date at the end of the year

A1 300 450 P1 1530 1650

A2 1900 2000 P2 1000 850

A3 3460 3550 P3 2700 2700

A4 3685 3700 P4 4115 4500

Balance 9345 9700 Balance 9345 9700

7. Absolute liquidity ratio (3Q : 2Q)

0.119

0.180

+ 0.061

Quick liquidity level of the enterprise's balance sheet (

Q = A + A = ^TL p p p

P1 P2 P12

qtld

A12 AM123 A1 A2 P1

AMi23 a 4 P P

12

The dependence of these indicators can be expressed as follows using the reduction method of the mathematical model:

n ^ ;(i=1'5)

U = X1 * X2 * x3 * x4 * X5 = i=1

In this: U- The degree of quick liquidation of the enterprise's balance sheet;

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Xi - The contribution of quick liquid funds to all working capital;

X2 - Provision of immediately liquid funds with working capital;

X3 - The share of immediately liquid funds (assets) in quickly liquid assets;

X4 - The degree of provision of immediately payable liabilities with quickly liquid assets;

X5 - Contribution of current liabilities to all short-term liabilities.

Ways to calculate the influence of certain factors on the level of short-term liquidity [46-50]

Five factors affect the level of liquidity of the company's balance sheet based on the above formula. Their effect can be determined by the method of chain replacement as follows.

1. Short-term liquid to the level of short-term liquidity of the enterprise's balance sheet, i.e. short-term liquidity

the effect of the contribution of funds to all working capital (Uxi) is determined as follows:

yx yp yp yp yp

Ux1=( X X 2 X 3 X 4 X 5 )- Uo =Ux1 - Uo

2. The effect of the change in the result X2 of the level of supply of immediately liquid funds with working capital is calculated as follows:

xxppp

Ux2 = ( ^ 2 ^ 3 ^ 4 ^ 5 )- Ux1 =Ux2 - Ux1

3. The X3 effect of the third factor on the change in the result Ux3 can be calculated as follows:

x x x p p Ux3 = ( ^ 2 ^ 3 ^ 4 ^ 5 )- Ux2 =Ux3 - Ux2

4. To determine the X4 effect of the fourth factor on the change in the result, Ux4, it is recommended to use the following formula:

xxxxp Ux4 = ( ^ 2 ^ 3 ^ 4 ^ 5 )- Ux3 =Ux4 - Ux3

5. X5 effect of Factor five on change of outcome Ux5 is calculated as follows:

XI \rX \TX \TX \TX

, 1 x 2 x 3 x 4 x 5

As an example of the liquidity of the balance sheet of the enterprise, let's look at the economic and financial activities of "O'zmevasabzavotuzumsanoat-xolding" in 2000

ux5=C

2 3 4 5 )- Ux4 =UX5 - Ux4

№ Indicators Year to date At the end of the year Difference (+,-)

1. Current assets (A1 + A2 + A3) 8490 9000 +510

2. Joriy passivlar (Pi + P2) 3795 3750 -45

3. Cash and other assets 450 675 +225

4. Debtors 2850 3000 -150

5. Current liquidity ratio (1Q:2Q) 2,237 2,400 +0,163

6. Quick Liquidity Ratio (3Q + 4Q):2Q 0,869 0,980 +0,111

7. Absolute liquidity ratio (3Q:2Q) 0,119 0,180 +0,061

The effect of all factors should be equal to the total difference in the result:

U=Ux1 ± Ux2 ± Ux3 ± Ux4 ± Ux5

The analysis of the table data shows that the increase of current assets (+510 thousand sums) and decrease of current liabilities (45 thousand sums), reduction of receivables led to positive liquidity coefficients. However, these coefficients indicate that the company is not using its potential effectively. This is because liquidity ratios of 2 or more indicate the stability of the company's financial situation.

In conclusion, it should be noted that in the system of analytical indicators of the company's financial condition, the analysis of the liquidity of the company's balance sheet is one of the most urgent problems, among the indicators of its economic potential, material condition, working capital, labor potential, and financial

potential.

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