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With the economic transition (integration) of Kazakhstan to the market, greatly expanding the rights of enterprises in the financial and economic activities the role of timely and qualitative analysis of the financial condition of companies has greatly increased in order to assess their liquidity, solvency and financial stability and to find ways to improve and strengthen financial stability.

Urgency of the theme. The financial condition of the enterprise depends on the results of its manufacturing, commercial and financial activity. First, the financial status of enterprises positively affects the smooth (smooth- неподходитпосмыслу) production and sale of high quality products. In general, the higher values ​​of the production and sale of products and services and lower their cost, the higher profitability of the company, which will positively affect its financial condition. (предложениенадопереписать) Irrationality of manufacturing processes, product quality deterioration, difficulty with its implementation result in the decrease of funds to the enterprise, саn be the reason of worsening its solvency. There is a feedback, because of the lack of funds it could lead to disruptions in the provision of material resources, hence the manufacturing process. Financial activity should be aimed to ensure regular revenue and effective use of financial resources, compliance and settlement of credit discipline, and achievement of rational ratio of own and borrowed funds, financial stability for the effective functioning of the enterprise.

The financial condition of the enterprise - is essential characteristic of business in a certain period that gives real and potential opportunity to the companies to ensure adequate funding levels financial and economic activities and the ability to effectively implement it in future. To determine the financial condition tributed using a number of analytical indicators: liquidity, solvency, economic status, profitability, etc. ....
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