INCREASING LIQUIDITY AND SOLVENCY ENTERPRISES IN THE IMPROVEMENT OF ITS FINANCIAL (FOR EXAMPLE JSC «UKRTELECOM»)

Abstract

In recent years the economic situation in Ukraine has worsened the financial condition and business activity, and can not be characterized as stable and having a stable financial position, and most of them have suffered significant losses and were on the verge of bankruptcy. To survive in such conditions, companies need to constantly maintain and improve their financial performance. One of the key financial indicators of enterprises are liquidity and solvency. It was at this time particularly acute problem analysis and research of liquidity and solvency, new approaches to the problem. Liquidity and solvency are objective conditions to ensure the sustainability and financial stability of enterprises, it is from these values depends on the existence of enterprises, as enterprises stopped their activities mostly due to lack of money, not because of insufficient profitability.
In the article estimated the level of liquidity and solvency of public joint-stock company «Ukrtelekom» for the last three years. Identified and analyzed the main financial soundness indicators. Particular attention is paid to indicators of liquidity and exposure units on the liquidity of the company. In the research was analyzed the basic causes and factors influencing the change in the payment. The article suggested ways to further support the company's solvency and improve its financial position and financial results as a major prerequisite for successful operation of the enterprise.