Ўзбекистон республикаси олий ва ўрта махсус таълим вазирлиги тошкент молия институти магистратура бўлими тожибоевa зaрифa хaсaнбой қизи

Highlights of the analysis of business activity


Abstract. The article outlines the main aspects of the analysis of the labor activity of economic entities, summarizes the scientific works of economists and gives practical recommendations for solving the problems of analysis of labor activity. In particular, the economic nature of labor activity, a system of indicators recommended by economists in its assessment, methods based on economic content and logical sequence were studied. In particular, the composition and structure of indicators of economic potential were analyzed and recommendations were made using the practical data of the research object of Auto Terra LLC. The share of current assets in the balance sheet assets of the analyzed enterprise during the reporting year was the main one. The company management should take the necessary measures to increase the volume of long-term assets. This will improve the capital structure of the company, increase its economic potential and have a positive impact on its financial condition. The article also considers the structure of the financial potential of Auto Terra LLC and provides practical recommendations. During the reporting year, the share of liabilities in the liabilities of the balance sheet of the enterprise played a key role. This situation can be assessed as negative. So in society there is a need for debt. Therefore, the analysis gives recommendations on calculating the ratio of own and borrowed funds. The implementation of these proposals in the practical activities of enterprises will increase economic efficiency and ensure financial stability.
Key words. Business Activity, Economic Potential, Financial Capabilities, Fixed Assets, Working Capital, Sources Of Capital, Liabilities, efficiency, financial condition, comparable analysis


Introduction. In the conditions of further economic development, any business sent ity will need to ensure that its resources are properly managed - the flow of financial, material and labor resources and the efficiency of its use. The use of inefficient management methods can lead to economic imbalance. In order to properly and efficiently manage corporate financial resources, it is necessary to first define and analyze its financial position, resource utilization efficiency.
The root of the economic and financial strengths of economic entities is evident in its activities. The study of indicators reflecting their business activity plays an important role in the financial situation analysis. The market place, financial and economic potential of the enterprises, their position depends largely on the status of their business performance.