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The purpose of the first stage - to make the decision on expediency of the analysis of financial statements and to be convinced of its readiness for reading. Here a visual and elementary calculating inspection of the reporting on formal grounds and in essence is carried out: existence of all necessary forms and appendices, requisites and signatures is defined, correctness and clarity of all forms of account is checked; the balance sheet total and all intermediate results are checked.

Relevance means that this information is significant and has impact on the decision made by the user. Information is considered also pertinent if it provides possibility of the perspective and retrospective analysis.

Efficiency of capital utilization in general. The capital in general represents the sum of current assets, fixed assets and NMA. Efficiency of capital utilization is best of all measured by its profitability. Level of profitability of the capital is measured by percentage of balance profit to capital size.

Comparison of results of A2 and P2 in terms up to 6 months shows a tendency of an of the current liquidity in the near future. The current liquidity about solvency (+) or insolvency (-) of the organization on the period, next to the considered moment.

Efficiency of use of current assets are characterized, first of all, by their turnover. Turnover of means is understood as passing duration by means of separate stages of production and the address. Turnover of current assets is estimated lasting one turn in days or quantity of turns for the reporting period

The comparative analysis is as the intraeconomic analysis of summary indicators of the reporting under separate indicators of firm, divisions, shops, and the intereconomic analysis of indicators of this firm with indicators of competitors, with so-so industry and average economic data.

In spite of the fact that receivables short-term, existence it in such considerable sum characterize an immobilization (derivation of current assets of the enterprise from production economic circulation.

coefficients of business activity or efficiency of use of resources (turnover of assets, turnover of receivables, turnover financially - production stocks and duration operational a cycle;

The chief power engineer is responsible for rationality of consumption of energy resources, service of the power equipment. The transport site provides maintenance and service of vehicles and the machining equipment.

The purpose of the second stage - acquaintance with the explanatory note to balance. It is necessary to estimate working conditions in the reporting period, to define tendencies of the main indicators of activity, and also high-quality changes in a property and financial position of an economic entity.

Let's consider change of real assets (R. A.), characterizing enterprise capacity. Enterprise assets which are directly involved in production belong to real assets:

Liquidity of balance is defined as degree of a covering of obligations of an by its assets which term of transformation into money corresponds to the term of a of obligations. It is necessary to distinguish liquidity of which is defined as size, the return time necessary for their in money from liquidity of balance. The time which will be required that this type of assets turned into money, the higher them liquidity is less.

The analysis of relative indicators (coefficient - calculation of the relations between separate positions of the report or positions of different forms of the reporting under separate indicators of firm, definition of interrelation of indicators.

However the economic entity can not always provide completely itself with own financial resources and therefore widely uses loan and borrowed funds as the element supplementing self-financing.

The comparative analytical balance can be received from initial balance by addition uniform in the structure and economic contents of articles of balance and addition with its indicators of a, dynamics and structural dynamics. The analytical balance covers many important indicators characterizing a statics and dynamics of a financial condition of the organization. This balance includes indicators of both the horizontal, and analysis.