საწარმოს (ორგანიზაციის) ლიკვიდურობის შეფასება

In the master thesis we discussed the importance of liquidity analysis and management role in the enterprise. Our main goal is to find out and analyze the factors influencing company’s liquidity.
We present how the management can manage resources rationally and can be prepared for the future risks by estimating firm’s liquidity. The subject of research is the different ways of calculating liquidity coefficients. For the purpose of our research we chose financial statements of one of the construction companies, "Balavari" LLC.
Any company in the market economy faces various risks. Among them is a liquidity risk that can be avoided or reduced by liquidity assessment. It should be noted that liquidity analysis is essential and important for the company management as well as for other interested individuals.
With the constant estimation of the liquidity coefficient, we know exactly what the enterprise has to do and what is the best for its future development. In addition, the positive rate of liquidity is more reliable and interesting for the other party as the liquidity ratio determines if the company can cover its liabilities in the event of potential inability.
For performing significance of the research, we have reviewed the financial statements of the "Balavari" LLC. Based on these statements we made liquidity analysis with different approaches. As a result, we have made conclusions about the company's financial position, evaluated its liquidity and discussed possible factors which determined company's liquidity.
After estimating the liquidation of "Balavari" LLC, we gave recommendations that are designed for company’s better financial position.