Peculiarities of assessing the financial performance of enterprises in the dynamics

Abstract

It is emphasized that financial performance is the basis for the development of any enterprise. In this regard, their reasonable assessment is important, which allows you to find out the level of the financial condition of the enterprise, reveal to a certain extent the existing shortcomings and determine the path of development. The purpose of the study is to propose a methodology for assessing the dynamics of financial indicators, confirming its features on specific examples from practice. In the course of the study, economic-statistical and graphical methods were used. The leading financial results of the company's activities include income from the sale of all types of products and services, their cost and gross profit as the difference between them, profit before tax and net profit. An assessment of the rate of growth (decrease), stability of indicators, as well as the level of use of potential values is given. CZU: 005.585:658.15. JEL: М10; М21; Q19. DOI: https://doi.org/10.53486/icspm2023.46