Экономические науки/ 10.Экономика предприятия.

Dzhakisheva U.K., Gabbasova A.T.

Kazakh national university after al-Farabi, Kazakhstan

The value of methods of analysis of the financial condition of the organization.

In the message of the President of the Republic of Kazakhstan to people of Kazakhstan dated 14 December 2012 obligations to ensure the accession of Kazakhstan into number of 50 most competitive identified [1].
The competitiveness of not only the state, but only such a requirement, for single organizations, which is determining the indicator of the collector elements of this state. The number of available resources of the organization, competitiveness, resource efficiency, availability of own sources of financing, profitable activity, characterized by the possibility of repayment of the obligations.
Used to assess these indicators of financial reporting of the organization. For anyone interested in the objective of financial reporting the organization's financial position, results of operations and changes in financial position for the implementation of all forms of Financial analysis is complete and accurate financial statements. The only way to get a full description on the organization.
In accordance with the financial reporting of the organization as on the available amount of assets, including short-and long-term assets in the balance sheet share of share in the equity, liabilities and capital evidence know. Asset turnover of the organization that its financial and economic activities enables to identify sources of funding.
Profit performance and profitability of the organization through reporting on absolute and relative yield of the designated damage and thus we can assess.
As a result of estimating future cash flows cash flow forecasting and cash flow reporting, possibly will. Information about change of structure of owners of capital change in equity reporting? The financial statements of the organization is the information source characterizing the performance of the organization. The forms of financial reporting and the organization's financial position, results of financial and economic activities shows, for the totality of the information elements. These are the elements of assets, liabilities and capital, income and expenses. These elements related to the recognition of contracts financial statements No. 1 "presentation of Financial statements" international financial reporting standard is based on [2].
The object of the audit of financial statements is the main. Analysis of financial statements auditors, wasteland, is an independent opinion on the compliance with the requirements of the law. When deciding, based on the opinions of these independent pilneser certain risks. That is, shortcomings in the organization and analysis of these indicators defines the right performance indicators is carried out knowing, replacement or other activities of the organization, will allow you to make a decision.
The financial stability of the organization – this can be on the level of risk the solvency and creditworthiness, which, while preserving state financial resources, reflecting the development of the organization through revenue growth and dissemination using tools [3].

Overall, the financial stability of the organization, cash flow, providing an increase in income, above all, he is always pointing on the website. In terms of the stability of the market and the state, the size of its income from sales of products, it requires, able, with creditors to settle your workers and must be sufficiently other. In addition, all payments after all obligations and for the further development of the organization, the organization for the development of production, modernization of material and technical base and improvement of the social climate in the level of income and to allow others to remain.

To begin the analysis of the financial position and financial stability which include:
-analysis of dynamics and structure of assets of the organization;
-analysis of sources of formation of assets of the organization, and structural composition;
-analysis of absolute and relative indicators of financial stability of the organization;
-analysis of balance sheet liquidity;

-analysis of solvency and creditworthiness of the organization.

Information about the financial sustainability of its financial position monitoring in the conditions of market economy, it is necessary to constantly monitor the head. In connection with change of external and internal factors of financial stability. Internal factors – factors that directly resulting from the activities of the organization and contribute to it, but external factors – factors that cannot be changed by the organization itself [5].

The circumstances of the macroeconomic condition of the organization may be low. Regulation cannot be such so intangible and external factors. Therefore, the external factors influence internal factors. One organization has no influence on external economic factors. Internal factors to ensure the stability of the organization in the conditions of market economy, it is necessary to know how to adapt to external factors. Of course can change on their own internal factors of the organization. It should be resolved only in favor of rational organization.
The situation analysis will allow to decide the financial necessary the Manager. In the case of a decision in the organization outside of accounting information, basic. It provides information digital performs three functions: planning, monitoring and evaluation.
Planning – implementation build the case. It: goal setting, ways of its realization, providing the right choice of.

Control – the process of determining the specific plans are made.
Assessment – the process of research to further improve its systems of decision making. At this stage the objectives were achieved, intended or not to do it all, if his reasons for not achieving the goal.

Based on the analysis of the financial activities of the organization with a view to objectively assess the economic situation in the country, deeply and gently, to increase the business activity and financial stability of the organization to make management decisions aimed at its improvement or strengthening, to give concrete proposals to the management.

The value analysis of the financial condition of the organization in the conditions of market relations. With the advent of the independence of these organizations and their owners, employees, contractors and other commercial center before its production and business activities, due to the presence take full responsibility for the results.
Objectively the best way to assess the financial condition of the organization – analysis, the control, this direction of development of the organization, its business activities and organization of production gives a possibility to comprehensively assess the performance. One of the main objectives is to familiarize with the indicators of its financial stability analysis of the financial condition of the organization.
Own and borrowed funds organization financial strength analysis allows you to determine how properly that operates. The maintenance of financial stability, the normal production and commercial activities using its own capital and monetary resources necessary for the effective formation of financial resources is primarily the net (undistributed) profit and depreciation. The outward sign of financial stability, solvency of the economic entity as indisputable.

Financial analysis there are six basic methods:

1) horizontal analysis;

2) direct analysis;

3) analysis trends;

4) comparative analysis;

5) factor analysis;

6) financial ratios method.

Horizontal analysis – comparison of each position statements from the same period last year. In absolute and relative deviations of various items of accounting that enables in comparison with complex.

Directly analysis of each position reporting to determine the impact on the overall result, determination of the structure of the resulting financial credit. Conclusion as a whole or in sections and the proportion of balance sheet items allows to identify it. For example, long-term and short-term assets in total value of assets of the company, i.e. share in the balance sheet.

The analysis of indicators Trends 100% derived from the level of the base year relative to the deviation indicators is based on a calculation of the number of years. Possible values in the future, is formed by using Trend, and then promising, forward-looking analysis.

Comparative analysis is the company, subsidiaries, workshops and individual on-farm metrics reporting, analysis on indicators of coach and data company and industry indicators in comparison with indicators of competing firms with average total average off-farm economic analysis. Factor analysis is an analysis of the impact of individual factors on the outcome measure using deterministic methods, or not. Factor analysis of the indicators conclusion and its components – direct, and the overall summary indicator, which is combining its separate elements – return (fusion).

References:

1.Strategy of President Republic of Kazakhstan "Kazakhstan-2050", 2012.

2.IFRS1, Almaty, 2007.

3. Savitskaya G. V. Economic analysis. – 11th edition. – Moscow: Novoe Znanie, 2005.

4. Berdnikova T. B. Analysis and diagnosis of financial-economic activity of enterprise: textbook. - Moscow: Infra-M, 2001.-215с.

5. The E. A. Markaryan, G. P. Gerasimenko Economic analysis.-Moscow: Prior, 2006.-160p.