Analysis of the relationship between the indicators of business activity and financial stability of the enterprise

Abstract

Introduction. At the present stage of development of the company as an open social and economic system the question of how existing methods of financial analysis meet the needs of users considering the dynamism and complexity of business processes remains relevant.

The purpose of the article is study relationships between static and dynamic indicators of financial condition, to reflect its characteristics such as business activity and financial stability.

Results. The article defines the functional relationship between dynamic business activity indicators and static indicators of financial stability, grounds technique of factor analysis of financial stability. The economic content ratio of the turnover of assets and equity is defined. The nature of its relationships with the dynamics of assets is considered. With the help of theoretical and practical way it is determined that if the correlation of ratio of asset turnover and equity is bigeer than the ratio of financial independence at the beginning of the period under study, the positive dynamics of the property will affect the final financial stability of the company and vice versa, if the ratio is less than the rate of financial independence at the beginning of the period under study, the impact of positive dynamics of property on the final financial stability will be positive. It is proposed to consider this dependence as a for factor retrospective analysis, so for the forecasting of the financial stability.