In the sphere of managing the organization’s activities, a high-quality analysis of its activities plays a huge role, based on the results of which the problems of managing its development, ensuring efficiency are determined, decisions are made, and projects are developed (including those related to the implementation of innovations and investments), aimed at eliminating problems, weaknesses, ect. The result of the conducted analytical studies on the financial condition of organizations are of interest not only to internal users, but also to external ones, including: Federal Tax Service – when conducting tax monitoring activities, financial and credit organizations – when assessing the creditworthiness of an organization, government bodies – when developing activities in the area of development of industries, regions, businessand entrepreneurship support programs. Our research allowed us to identify a number of problems in assessing individual performance indicators of companies, including: insufficient universality of the conceptual terminological apparatus; differences in the methods of assessing indicators, as well as the standard values of individual indicators; differences in the values of the same indicator for the same period, published in individual sources of state statistics. The problems we are have identified in the theory and practice of assessing individual performance indicators of financial and economic activities of organizations lead to insufficient effectiveness of their application and interpretation of the result of the calculations obtained. As a direction for increasing the efficiency of using indicators of the financial conditions of companies in practical activities and scientific research, it is advisable to develop and adopt a regulatory document developed based on the result of scientific research and establishing a uniform terminology, methodology of assessing indicators, and their critical values.
liquidity ratios, profitability ratios, financial stability ratios, business activity indicators, finan- cial condition, efficiency of organizations.
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