Abstract:

The paper analyses up-to-date methods for assessing solvency, identifies factors that affect the solvency of the company. It is shown that solvency analysis methods have their own peculiarities for enterprises of different profile. Based on the results of the study, an in-depth method for analyzing solvency of industrial enterprises has been developed. The method is based on determining the required level of current asset ratio, calculated individually for each enterprise, based on the specifics of its business. The peculiarity of this approach is that the assessment of the solvency level is made on the basis of comparing the actual level of the coverage with its required level, which takes into account the features of the functioning of the certain enterprise. Methods for calculating the required level of current asset ratio indicator for industrial enterprises were developed. Such an approach will allow to improve the solvency analysis of an enterprise and to raise the efficiency of its business.