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

Table 2 : Analysis of the financial potential of the “Avtoterra” limited liability company

Indicators	The beginning of the reporting year		The end of the reporting year		The difference (+,-)
	Thousand sums.	Share, %	Thousand sums.	Share, %	Thousand sums.	Share, %
1	2	3	4	5	6	7
Total property sources. Including:	228765,00	100	899908,00	100	+671143	-
1.Own sources of funds	228765,00	100	264022,00	29,34	+35257	-70,66
2. Obligations. Including:	-	-	635886,00	70,66	+635886,00	+70,66
2.1.long-term creditors liabilities	-	-	71227,00	11,20	+71227,00	+11,20
2.2.short-term creditors liabilities	-	-	564659,00	88,80	+564659,00	+88,80

As Table 2 shows, the balance sheet of Liability Company “Auto Terra” at the end of the year amounted to 899908,00 thousand sums and increased by 671143 thousand sums. The share of its capital in its structure was at the beginning of the year at 100%, and by the end of the year it was 29,34%.
Private equity is the basis of the source of equity of the enterprise and is one of the most important indicators characterizing the financial condition of the enterprise. Depending on the nature of its assets, the economic dependence and independence of the entity will be assessed at the beginning of the year there were no liabilities in the balance sheet, while its share at the end of the year was 70,66%.
This means that there is a need for borrowed funds in society. An increase in the number of liabilities affects the effectiveness of business activity. Liabilities lead to an impairment in production, a chain of non-payment and an increase in accounts receivable and payables, and a deterioration in their financial position.
The majority of the liabilities of the limited liability company “Auto Terra” were long-term and short-term debt repayments. During the analysis, it is important to identify the coefficient of the ratio of own funds and borrowed funds. The ratio of the ratio of own funds and loans to borrowings is determined as the ratio of borrowed funds to their own funds. This coefficient represents the amount of borrowed funds per each UZS equity. This coefficient amounted to 635886,00: 264022.00 = 2,41 at the end of 2013 at the Auto Terra limited liability company, or
2,41 tiyin worth of debt in own funds of the enterprise. Thus, the dependence of the enterprise on borrowed funds has increased significantly. This situation reduces the degree of stability of its financial position. Resources at the analytic object were originally raised at the expense of own funds at the beginning of the year,
and at the end of the year increased due to debt sources. This leads to a decline in the financial independence of the enterprise, and a decline in solvency.
Conclusions. In summary, it is important to note that currently all enterprises have the right to make timely cash flows, to comply with accounting discipline, to ensure that the private and borrowed funds are properly proportioned, and to follow financial discipline and discipline, economics and economy. Failure to comply with these requirements can result in economic failures. This, in turn, requires the analysis of business activity. Analysis of business activity indicators plays an important role in the assessment of its financial and economic performance. The analysis of business activity of business entities is an integral part of the financial analysis. Analysis of business activity indicators is crucial in valuing its financial and economic performance. One of the main objectives of the financial analysis is to develop a system of indicative indicators for objectively evaluating the object being analyzed or of any economic category, their theoretical and methodological substantiation.