FINANCIAL ANALYSIS AS A TOOL FOR ASSESSING THE BUSINESS ACTIVITY OF AN ENTERPRISE

The article examines financial analysis as a key tool for assessing the business activity of an enterprise. Its role in identifying trends in economic activity, determining the efficiency of financial and production resource utilization, and substantiating managerial decisions is revealed. Special attention is given to the system of business activity indicators, including turnover ratios of assets, capital, accounts receivable, and accounts payable. It is shown that the comprehensive application of financial analysis methods allows for timely identification of problem areas in enterprise operations, enhancing financial stability and competitiveness in a market economy.