ფინანსური მდგომარეობის ანალიზის აქტუალური საკითხები შპს „ფერმა-მარკეტის“ მაგალითზე

The present work is focused on main issues which are very important to be considered when
analyzing a financial statement of a company. In particular, the theoretical part examines
financial analysis as a tool for making the financial strategy of the company and also reviews the
sources of information and methods which are used in the assessment of financial position.
The second part of the work examines the assessment and analysis of the company in both
theoretical and practical ways. Theoretical issues are based on the financial statements of one of
the Georgian companies.
The paper thoroughly reviews the balancing structure of the analytical company and the
balance is reviewed in the dynamics. Besides this, the liquidity indicators of the enterprise are
computed, these indicators are analyzed in dynamics and base on this the Financial Stability of
the company is assessed. In the paper, here also is estimated the company’s financial assets’
turnover indicators, their values are discussed in the dynamics based on the statement of cash
flows of the specific company. In the paper, here it is showed the turnover indicators of the
company’s turnover assets and their dynamics, based on which the turnover of the company's
turnover means is evaluated and analyzed.