Ostrovska O. The evaluation of enterprises financial situation and the ways of its improvement (based on example of the construction materials enterprises)

Financial situation of construction materials enterprises. Theoretical bases development and improvement the domestic methodics of the complex estimation of the enterprises financial situation. The general methods of scientific cognition, in particular, economic analysis, synthesis, comparison, analogy, scientific abstraction, observation, grouping, generalization, interrogation.The definitions of the enterprise's financial situation, financial stability and liquidity essence are improved. The expediency of calculation is determined and the recommendations for the unification of some indexes used for the evaluation of the financial situation of enterprises are given; the normative values of the most influential indexes for the evaluation of the financial stability of domestic construction (wall) materials enterprises are also specified. The recommendations for the improvement of the methodics of the complex estimation of the enterprises financial situation are developed. The Model of the complexestimation (stability identification) of the financial situation of enterprises is worked out. The results of the research regarding the recommendations for the improvement of the complex estimation of the enterprises financial situation, the unification of some indexes used for the evaluation of the financial situation of enterprises, the Model of the complex estimation (stability identification) of the financial situation of enterprises have been implemented. Construction materials enterprises of Ukraine, Training Course.