Abstract

The article examines the concept of balance sheet liquidity and proposes its improvement in modern financial analysis, which will facilitate the procedure of assessing the risks and prospects for improving the solvency and liquidity of the enterprise in the age of digital technologies. The opinions of well-known world scientists-analysts on the essence of balance sheet liquidity are reflected, debatable issues are revealed and proposals for their elimination are developed. The author’s improved notion of the essence of balance sheet liquidity in the modern financial analysis is given. The concept of balance sheet liquidity limit is proposed. The method of determining the absolutely liquid type of balance has been improved. For the first time its dependence on a kind of activity of the enterprise is established. According to the balance sheet (statement of financial position) of State Enterprise of the Service Air Traffic of Ukraine as an example of the implementation of the proposed theoretical and methodological provisions for the analysis of balance sheet liquidity is shown. The proposed forms of analytical tables will contribute to the unification of analytical calculations and increase the clarity and informativeness of analytical conclusions on the liquidity of the balance in terms of digital technologies. The results of the study are useful for users in order to make the right management decisions in the digital age.

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