Resumen
In present-day economic conditions the activities of each economic entity is in the centre of attention of a wide circle of participants of market relations (legal and physical and persons), interested in the result of its functioning. The basic tool for an estimating the financial state of an enterprise is such kind of analysis which makes possible to estimate objectively the internal and external relations of the object being analyzed: to describe its solvency, efficiency and profitability of its activities, the prospects of development, and then, judging from the results, to make grounded decisions. The financial analysis enables to estimate the proprietary state of the enterprise, the degree of entrepreneurial risk, sufficiency of capital for current activities and long-term investments, the needs of extra financial sources, the validity of its income distribution policies.