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

Table 1 : Analysis of the structure of the “Auto terra” limited liability company’s economic potential

Indicators	The beginning of the reporting year		The end of the reporting year		The difference (+,-)
	Thousand sums.	Share, %	Thousand sums.	Share, %	Thousand sums.	Share, %
Total property. Including:	228765,00	100	899908,00	100	+671143	-
1.Long-tern assets (principal). From:	1785,00	0,78	247508,00	27,50	+245723	+26,72
basic tools	1785,00	100	247508,00	100	+245723	-
2.Current assets (non-circulating). From:	226980,00	99,82	652400,00	72,50	+397420	-26,72
money	11759,00	5,18	136075,00	20,86	+124316	+15,65
accounts receivable	215221,00	94,82	507325,00	77,76	+292104	-17,06
short term investments	-	-	9000,00	1,38	-	+1,38

Table 1 shows that the commercial funds of Auto Terra limited liability company increased by 671143 thousand sums as of the end of the year, amounting to 899908,00 thousand sums. At the beginning of the reporting year, the share of long-term assets in the property structure of the enterprise was 0,78 percent, while their share at the end of the year reached 27,50 percent. The share

of fixed assets in the structure of long-term assets is 100%. The share of current assets in the assets of the “Auto Terra” limited liability company decreased by 26,72% to 99,82% in the beginning of the reporting year, and 72,50% in the end. Leading positions in the structure of current assets occupy the share of receivables, which at the end of the reporting period decreased by 17,06%, having made 77,76%. The volume of accounts receivable in the society at the end of the reporting year increased by 292104 thousand sums compared to the beginning of the year. There is no overdue accounts receivable at the entity under analysis. They improve the business structure and have a positive impact on their financial status.
The share of cash in the structure of current assets in the reporting period increased by 15,68%. The amount of funds at the beginning of the reporting year amounted to 11759,00 thousand sums and increased by 124316 thousand sums. At the end of the end of the reporting year, the share of short-term investments in the current assets amount edto 1,38%, the absolute amount – 9000,00 thousand sums. Thus, short-term investments were used in the reporting period.
While the process of liberalization of the economy ensures the independence of each enterprise, its responsibility also increases. Under such circumstances, each enterprise should have its own funds, its management method, property, ownership. This is the main source of all available property, the financial capacity of the enterprise.
Financial capacity can be sufficient in each undertaking. They are composed of two sources. Firstly, each company owns its own funds, and secondly, it is the money borrowed from abroad as a bank loan to provide its business. Any enterprise, firm, organization must have some financial potential to provide funding for its activities. If the enterprise does not have the financial opportunity, it will not be able to form its own material and technical base and turnover funds. As
a result, it will be difficult to operate.
When evaluating the enterprise’s financial potential, it is necessary to analyze the structure of the balance sheet, ie its own funds and the share of borrowed funds borrowed from abroad. The optimal ratio of these resources will determine the future of the enterprise. Analysis of the sources and sources of financial resources is mainly carried out by internal and external users based on the accounting data of the source structure. We refer to the following table for analysis (Table 2).