FINANCIAL AND ECONOMIC ANALYSIS OF AN ENTERPRISE: ESSENCE, METHODS, AND INFORMATION SUPPORT

Abstract

This article examines the essence of financial and economic analysis of an enterprise as an important instrument of managerial decision-making. The study focuses on the role of financial statements as the main information base for assessing liquidity, solvency, profitability, financial stability, and business efficiency. The research discusses the key analytical methods used in enterprise diagnostics, including horizontal analysis, vertical analysis, and ratio analysis. The article also highlights the importance of identifying trends, structural changes, and internal reserves for improving financial performance. The results show that financial and economic analysis is not only a retrospective evaluation of an enterprise’s condition, but also a practical basis for forecasting, risk assessment, and strategic planning. The findings confirm that a systematic approach to financial analysis helps management strengthen competitiveness, improve resource utilization, and ensure sustainable development.