ASSESSMENT OF FINANCIAL EQUILIBRIUM OF CONSTRUCTION ENTERPRISES IN THE REPUBLIC OF MOLDOVA BASED ON THE RATIO OF FINANCIAL AND NON-FINANCIAL ASSETS

Abstract

The issues of ensuring an acceptable level of financial sustainability of the enterprise are closely related to the key indicators of their performance. This article uses the method of assessing the financial stability of the enterprise on the basis of the ratio of financial and non-financial assets. The choice of the most appropriate method of analysis of financial stability allows to form the strategy of development of enterprises, in accordance with which management decisions are made and the reserves for improvement of financial condition are determined. The initial information for performing the analysis was the official data of the National Bureau of Statistics of the Republic of Moldova for 5 years (period 2017-2021) for the enterprises of the construction industry. The results of the performed research have shown that the financial stability of construction enterprises calculated on the basis of the ratio of non-financial and financial assets is characterized by acceptable financial tension in the presence of potential solvency of the analysed enterprises.