FEATURES OF THE ANALYSIS OF THE FINANCIAL CONDITION OF ENTERPRISES IN CONDITIONS OF MARTIAL LAW

Abstract

The article is devoted to determining the features of the analysis of the financial condition of enterprises operating in wartime. The relevance of the study is due to the wartime circumstances that caused a financial crisis for all business structures in Ukraine. With the help of financial analysis, analysts have the opportunity to improve the financial condition of the enterprise not only for the purpose of survival, but also for the purpose of development in wartime.
Russia's full-scale aggression against Ukraine caused the loss of markets for products, goods, works, services, a decrease in domestic demand due to a huge number of forced migrants and displaced persons, an outflow of specialists, disruption of logistics and supply chains, the destruction of premises (production and warehouse), equipment, vehicles, etc. Despite this, about 70% of domestic enterprises continued to operate in wartime, while hundreds of enterprises recorded the beginning of their work precisely during the times of large-scale Russian aggression.
The authors studied traditional methods of analyzing the financial condition as an important component in the process of enterprise management, their advantages and disadvantages. The main criteria used to characterize the financial condition are summarized. The indicators of property status, financial stability, liquidity, business activity, profitability, which are used to assess the financial condition of enterprises facing new challenges of today, are considered. The article reflects the peculiarities of the interpretation and compliance with the standards of indicators of financial stability, financial results, profitability in conditions of martial law.
The practical significance of the scientific research lies in the possibility of its use by enterprises of Ukraine that continue their activities in conditions of war.