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

Fig. 3 : System of indicators indicating business activity.

In our opinion, “Business activity of business entities is defined as practical measures to ensure financial sustainability based on the analysis of turnover and returns on capital and circulating assets and equity funds” [4].

It is important to analyze the performance of business entities in the assessment of financial stability. The results of the analysis will be used to identify internal economic opportunities to increase productivity and to develop measures to involve them into the production cycle.
The activities of enterprises of different ownership are directly related to the main and circulating assets. These funds are used and multiplied by the establishment of business entities. Therefore, it is crucial to analyze the business activity of enterprises in ensuring their financial sustainability.
The main objectives of business activity analysis are as follows:
- Increasing its financial and economic capacity by analyzing business activity;
- analysis of the role and activity of economic entities in the market and the possibility of their development;
- assessment of the impact of business activity on its financial position;
- Establishment of targeted management of economic entities;
- determination of measures to accelerate the circulation of money and liquid assets;
- Determine how to keep the goods and resources in operation and ensure their turnover.
Beside these, we studied scientific reseaches of scientists as well as: Dontsova L.V., Nikifirova N.A [6], Ilxamov Sh., Xodjayeva M [7], Bernstein, L. A [8], Garrido, P. e Iñiguez, R. [8], M. Hanusch [9] and others.
Result and discussion. To manage the enterprise’s financial resources accurately and efficiently, first of all, it will be necessary to identify and analyze the financial position, resource utilization efficiency to increase business activity.
Nowadays, material and labor resources and non-material assets are also involved in the enterprise to generate and benefit from the economic processes. It is not enough to call their collections as material and labor resources. This is why it is desirable to call them the economic potential of the enterprise. Because together with material resources, the non-material assets and labor resources are fully reflected.
The economic potential of the enterprise is all material and labor resources and non-material assets that fully cover the economic process in it. One of the key features of financial analysis today is to study the economic potential of the enterprise, ie the comprehensive study of property, reserves and expenditures. They should be adequate to ensure that the enterprise operates in a moderate way,
as well as through product sales and contracting, and providing a service plan. Particularly, depending on the balance, it helps to assess the composition of an enterprise’s property, determine its net cash position, and measure its capacity. The study of the structure of enterprises’ property and identifying ways to increase it plays an important role in the analysis of business ownership, asset mobility, effectiveness and causes of change.
The initial valuation of the entity’s economic potential based on the balance sheet is done by comparing balance items at the end of the reporting period to the data available at the beginning of the year and identifying the returns. Changes in certain items of the balance result from the entity’s economic activities.
Table 1 below summarizes the economic potential of the “Auto Terra” limited liability company. When designing it, the status of pure, usable assets is explored using the balance sheet data. The information provided is equal to the total balance sheet.