საწარმოს ფინანსური მდგომარეობის ანალიზი და მისიპროგნოზირების მეთოდიკა სს „ბორჯომი ლიკანი ინტერნეიშენალის“ მაგალითზე

In the given thesis here is considered financial analysis’ issues and financial state’s
prognosis methods. The enterprise’s financial analysis is conducted through its solvency,
studying its financial stability using its indicators’ system and company’s business activity.,
Other methods are also used, depending on the purposes and the scale of the financial analysis
and analyzers’ attitudes as well.
The enterprise’s liquidity and solvency are different from each other but interrelated
features. Under the term of asset’s liquidity is meant the ability of transformation into monetary
ways for some time. However, the degree of liquidity is determined with the time period in
which the given asset changes into money. But the solvency means the existence of the
monetary sources and its equivalencies, that are essential for covering the so called creditor
debts.
The financial prognosis – this is special type of the prognosis, which is particular for its
structure and formation. Prognosis formation is done into financial documents, although, most
of the indicators have obvious financial characteristics. The financial prognosis are needed for
constructing the enterprise’s expected financial picture to predict possible problems and
investment needs.
In this thesis are introduced JSC “Borjomi Likani International’s” financial reports used
for conducting the given financial analysis. In particular, here are shown horizontal and vertical
structures of the enterprise’s balance, the solvency and financial stability indicators are studied
as well, followed by a brief consideration of the business performance and conclusions
accordingly.