Vanieva A. Likvidity and solvency of build enterprises: an estimation and prognostication (on the example of Autonomous Republic of Crimea)

Dissertation is devoted to research of theoretical and methodical, scientific, practical, socio-economic and legal bases of estimation of liquidity and solvency of build enterprises of Autonomous Republic of Crimea in modern market conditions. Methodological principles of forming of effective mechanism of estimation of the financial state of build enterprises are offered on the basis of aggregate of computer-integrated financial indexes: property state, liquidity, solvency, business activity. Perspective prognostication of solvency of build enterprises is carried out on the basis of the developed model which is based on the system of dynamic indexes, including property asset, circulating of assets, obligations, profits and charges. Interpretation of economic maintenance of concept "liquidity" is improved, grounded approaches on determination and choice of criteria and indexes for the evaluation of liquidity and solvency of build enterprises and position in relation to providing of them financial stability. The critical values of selective are certain and integral indexes of liquidity and solvency of build enterprises, directions of policy of management of these enterprises financial activity.