Banking. The essence, goals and methods of financial analysis (FA) (the most important)

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Banking. The essence, goals and methods of financial analysis (FA) (the most important)

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Topic 47. Essence, goals and methods of financial analysis (FA)

F - a method for assessing and forecasting the financial condition of an enterprise based on its financial statements. FA is a way of accumulation, transformation and use of information of a financial nature. The content and main goal of the FA is to assess the financial condition and identify opportunities to improve the efficiency of an enterprise with the help of a rational financial policy.

2 types of financial analysis:

1) internal carried out by employees of the company. The information base of such an analysis is much wider and includes any information within the enterprise and useful for making managerial decisions. Accordingly, the possibilities of analysis are expanded. 2) external the analysis is carried out by analysts who are outsiders for the enterprise and therefore do not have access to the internal information base of the enterprise. External analysis is less detailed and more formalized.

FA goals:

1) assessment of the current and future financial condition of the enterprise;

2) assessment of possible and appropriate rates of development of the enterprise;

3) identifying available sources of funds and assessing the possibility of mobilizing them; forecasting the position of an enterprise in the capital market.

FA methods:

1) Non-formalized - these are methods that are based on the description of analytical procedures at a logical level (method of expert assessments).

2) Formalized - based on formalized analytical dependencies.

FA methods:

1) reading reporting - studying the absolute indicators of reporting;

2) vertical analysis - assessment of the share of individual reporting items compared to the total;

3) horizontal - this is an analysis of changes in various reporting items compared to the previous period;

4) trend - calculations of relative deviations of reporting indicators for a number of years compared to the base period

5) calculation of financial indicators - a description of financial proportions between various reporting items. It consists of two stages: calculating the coefficient and comparing it with some criterion.

Authors: Shevchuk D.A., Shevchuk V.A.

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