საწარმოს ფინანსური მდგომარეობის ანალიზის ეკონომიურმათემატიკური მეთოდები სს „თელასის” მაგალითზე

The master's paper included the main indicators of the financial position assessment of
the enterprise, the financial condition, and the bankruptcy diagnosis criteria. All the above
mentioned are based on analysis of JSC "Telasi" financial statements.
To make the right financial decisions for the company is important - financial
statements. Financial statements represent a financially structured picture of the financial
position of the enterprise and its financial performance. Its purpose is to provide information
about enterprise resources and their formation sources, financial results and cash flows to
provide a wide range of users to help them make effective decisions.
The results of financial position analysis allow us to make the conclusions of the financial
position of the company, to find out how stable the enterprise is. In addition, the results of the
analysis are important for internal users, as well as for company management and external users.
The work consists of the introduction part, the two chapters, the conclusion and the
literature used.
The introduction includes the purpose and objectives of the research. The first chapter
deals with the analysis of the financial status of the enterprise and the considerations about
these main directions in international theory and practice, there are also specific goals and
programs for analysis of financial position, asset status, liquidity and solvency, financial
sustainability, business activity assessment indicators.
The second chapter of the work is discussed: the essence of bankruptcy, the theoretical
basics of bankruptcy diagnosis and the risk of bankruptcy, the directions of financial recovery of
enterprises with financial problems. In the final part, proposals are proposed to improve the
financial situation of the enterprise.