Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

3(15) – 2009 March

Financial condition of a commercial organization as an entity of financial analysis

ISSUE 3, MARCH 2009

Available online: 18 August 2009

Subject Heading: Financial stability of organization

JEL Classification:

Krylov S.I. doctor of economic sciences, professor of the department of accounting and audit of Ural State Technical University (UGTU-UPI) of Ekaterinburg ;

In the article on the basis of systematization of existing literature the author’s notion of financial condition of a commercial organization is formulated and its main characteristics are disclosed.
It is shown that financial condition of a commercial organization includes two components: statistic and dynamic. At the same time special emphasis is made on the last of them as a totality of financial flows of a commercial organization that may be considered as a system consisting of three sub-systems: financial flows from the current activity, financial flows from investment activity and financial flows from financial activity.

Keywords: systematization, financial, flexibility, concept, analysis, commercial, organization, entity, condition, definition

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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