Science publications

The author found that special attention is needed to the issues of timely repayment of obligations within the set terms and to a certain extent arising in the course of carrying out business activities between economic entities and buyers, suppliers, banking institutions, insurance organizations, employees, the state, etc. This is due to the need to optimize the cash flows of the company, which is based on their balancing, alignment and synchronization, which requires considerable effort on the part of financiers and time consuming. In addition, the question arises of the availability of assets of a certain level of liquidity for the implementation of this process. The process of finding ways to maintain an adequate level of solvency and liquidity for an enterprise should be based, first and foremost, on a sound assessment. A comprehensive solvency and liquidity assessment involve assessing the liquidity of the balance sheet, determining relative liquidity ratios, calculating the principal and additional solvency indicators, analyzing the payment calendar, interpreting the results obtained at each stage of the valuation, identifying the reasons for the negative changes and establishing the ability to pay. The author believes that solvency and liquidity is possible only on the basis of formation of assets structure of the balance sheet, which would meet the needs of the enterprise. With different levels of liquidity, which is directly related to the estimated period of their transformation into cash, the size and structure of assets will, first of all, depend on the volume of debt of the enterprise. In determining this structure, it is proposed to rely on the recommended regulatory values of liquidity indicators, which are formed taking into account the specifics of conducting business activities of the enterprise, the extent of its implementation, terms of repayment of accounts payable and other factors affecting their level.