Using Financial Analysis Mechanisms as Tools to Improve the Efficiency of an Enterprise

   Relevance. In recent years, Russian business has experienced a number of significant external shocks, and managers have been forced to make decisions in atypical conditions for the development of the national economy. One of the approaches that are in demand during crisis periods is the formation of business models of a company that functions stably and in isolation in static environmental conditions. Despite the pre-determined limitations, the proposed balance sheet model makes it possible not only to determine the minimum acceptable level of trade margins on the goods sold, but also to plan the main indicators of financial results as key performance indicators.
   The purpose of the study is set by its subject and consists in the use of financial analysis mechanisms as tools to improve the efficiency of the enterprise.
   Objectives. To achieve this goal, a methodology for the formation of a managerial financial model of trading activity is proposed and justified, the parameters that ensure the balance of the model are specified, the model is tested on specific empirical data to develop a forecast of financial performance indicators.
   Methodology. The materials for the study were the results of the work of modern scientists in the field of using financial analysis to manage the effectiveness of the organization and accounting and analytical data of a small-scale business entity – trading firm "N". The modeling method, the balance method and the forecasting method were used as research methods.
   The results of the study substantiate the expediency of the proposed model of the balance of an independent financial system in financial management and its use as a tool for improving the efficiency of a modern trading enterprise, determining the optimal level of trade margins on goods sold, forming financial plans and forecasts, and managing pricing policy.
   Conclusions. The use of financial analysis mechanisms makes it possible to develop financial models of the company's activities as an independent financial system, on the basis of which it is possible to plan financial results and make informed management decisions aimed at improving the efficiency of the company.

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