| Home

Overview


Original Research

ISSUES OF PERFECTING THE ANALYSIS OF LIQUIDITY AND SOLVENCY OF CONSTRUCTION COMPANIES

LELA KHELADZE

Vol 18, No 03 ( 2023 )   |  DOI: 10.17605/OSF.IO/JG5T3   |   Author Affiliation: PhD student of Caucasus International University. Kutaisi Georgia, Affiliated Assistant of Kutaisi University Ltd.   |   Licensing: CC 4.0   |   Pg no: 1949-1953   |   Published on: 30-03-2023

Abstract

Analysis of the financial condition of the enterprise involves consideration of assets and sources of their financing, liquidity, solvency, business activity, bankruptcy diagnosis, development of financial recovery measures and other important issues. One of the main directions of financial analysis of construction companies is checking its liquidity and solvency. Liquidity and solvency indicators are of fundamental importance, since it is the liquidity and solvency of the company that determines whether it can function properly in the market. Therefore, it is necessary to study the state of financial stability of construction companies, their level of liquidity and solvency.


Keywords

construction companies, financial reporting, Publication of reporting, publicity of reporting, Accounting, Auditing, Liquidity, Solvency, Financial results, Profit.