ფინანსური შედეგების აღრიცხვისა და ანალიზის საკითხები სს ,,ნიკორა ტრეიდის“ მაგალითზე

Financial analysis plays an important role in the management of enterprises in order to assess
financial risks and maintain stability, which is the main task of each company. First of all, stability
is associated with financial stability, whichi is achieved through financial control at different stages
of production process. In addition, investors and creditors traditionally rely on financial indicators
to estimate the development potential of the organisation, that is why financial control is a crucial
issue. Therefore, the main purpose of the enterprise is the positive financial results and for this,
analysis of profits and profitability indicators are especially important.
The present work deals with the issue of accounting of financial results, profit indicators at
various stage of production, the profitability ratios, their dynamics and the factor analysis indicates
the indicators of the coefficient change.