О некоторых особенностях проведения анализа активов предприятия
Enterprise assets as object of the financial analysis are considered. Questions of preparation of accounting information of assets for the analysis are investigated. Traditionally carrying out such preparatory procedures is explained by desire, first of all, to provide information in simplified, more evident look. In article the emphasis is placed on other, more significant reason of transformation of accounting reports - need of ensuring reliability of information which has to reflect the real cost of assets. The criteria which are cornerstone of creation of analytical balance are considered. The main methodical approaches to carrying out the horizontal and vertical analysis of assets, and also their separate elements are stated. The purposes and a technique of the analysis of assets are designated. Criteria of an assessment of dynamics and structure of assets are defined. Including "positive" and "negative" characteristics of separate groups of assets which need to be considered in the analysis of active operations are revealed.