Scientific paper ID 1569 : 2018/4

For successful managerial decisions in the management of an enterprise in today`s dynamic economic environment, one of the most important tools is the financial-economic analysis. It allows to determine the financial position of the undertaking at the present and past time. Therefore, a number of stakeholders – shareholders, creditors, regulatory authorities, etc., are members of the results of the analysis of the financial statements.

The periodic preparation of analysis and correct interpretation of the indicators form overall view of the financial situation of the undertaking and, on this basis, assisted preparation and justification of effective management decisions in the field of corporate finance and investment.