Theme: Assessment of the rating of the financial condition of enterprises in the digital economy Contents: Introduction The first chapter. Theoretical basis for evaluating the rating of the financial condition of enterprises in the digital


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Assessment of the rating of the financial condition of enterprises (2)

Conclusion of the third chapter
Here, too, the indicators representing the recommended financial situation are not complete.
The following indicators were used in the "Methodological recommendations for the analysis of the financial situation of agricultural enterprises" approved in 1997 by the Committee on Economic Insolvency of Enterprises established under the State Property Committee of the Republic of Uzbekistan:
1. Analysis of the financial situation - analysis of data on the asset and liability side of the balance sheet.
2. Analysis of financial stability - absolute, normative, non-normative and crisis level indicators of financial stability.
3. Analysis of financial ratios - debt repayment value, ratio between equity and borrowed funds, financial independence ratio, working capital ratios.
4. Analysis of financial results - profitability of products and enterprise assets.
The Ministry of Finance of the Republic of Uzbekistan approved the conceptual framework for preparing and submitting financial statements, among the national standards for financial analysis in the republic are "Accounting policy and financial reporting", "Income from main economic activities".
CONCLUSION
The above-mentioned normative and methodological instructions were developed in response to the requirements of market relations. They are of great importance in the formation of methods of analyzing the financial activity of enterprises. However, due to the lack of coordination of these works at the level of the republic, there are still many unresolved issues and disagreements in the development of financial analysis problems and conducting research. It would be appropriate if the Ministry of Finance of the Republic carried out coordination and precise control of these issues. Because the Ministry of Finance is taking several measures in this regard. In particular, the Ministry publishes a collection of materials entitled "Financial Laws of the Republic of Uzbekistan" every month. In 1995, "Note on the main forms and indicators of financial accounting and reporting" was issued as Appendix 3 to this collection.
This note follows in the financial analysis along with the content of the financial statement and report
it is recommended to use indicators:
1. Liquidity ratios: current liquidity; urgent liquidity; absolute liquidity; net working capital.
2. Activity-activity coefficients: asset turnover; circulation of receivables; circulation of creditor debts; circulation of material production reserves; operating cycle time.‌‌
Here, too, the indicators representing the recommended financial situation are not complete.
The following indicators were used in the "Methodological recommendations for the analysis of the financial situation of agricultural enterprises" approved in 1997 by the Committee on Economic Insolvency of Enterprises established under the State Property Committee of the Republic of Uzbekistan:
1. Analysis of the financial situation - analysis of data on the asset and liability side of the balance sheet.
2. Analysis of financial stability - absolute, normative, non-normative and crisis level indicators of financial stability.
3. Analysis of financial ratios - debt repayment value, ratio between equity and borrowed funds, financial independence ratio, working capital ratios.
4. Analysis of financial results - profitability of products and enterprise assets.
The Ministry of Finance of the Republic of Uzbekistan approved the conceptual framework for preparing and submitting financial statements, among the national standards for financial analysis in the republic are "Accounting policy and financial reporting", "Income from main economic activities".


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