Аннотация
The financial condition of an enterprise denotes an economic category that reflects the monetary condition of its property in the process of circulation and the ability of the enterprise to repay its debts, as well as develop over a certain period. It follows from this that the financial condition of the enterprise involves the placement and use of assets and liabilities. For the efficient operation of an enterprise, the stability of its financial condition is important. It depends on the rat io of own and debt obligations and on the most appropriate structure of the assets of the enterprise, as well as on the ratio of fixed and circulating assets and the balance of assets and liabilities.