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{"id":20884,"date":"2025-12-03T20:31:11","date_gmt":"2025-12-03T18:31:11","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20884"},"modified":"2025-12-11T15:42:58","modified_gmt":"2025-12-11T13:42:58","slug":"features-of-financial-analysis","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/features-of-financial-analysis\/","title":{"rendered":"Halkin V. Features of financial analysis"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> E63.<\/span><\/i><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-10<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Halkin Vasyl, <\/b>senior teacher, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0003-4685-9630<\/span><\/a>
\ne-mail: <\/strong>halkinvv@mnau.edu.ua<\/span><\/a><\/p>\n

Features of financial analysis<\/b><\/h2>\n

Abstract. Introduction<\/i><\/b>. <\/span><\/i>The article covers external and internal financial analysis, the main methods of financial analysis for assessing the financial condition of enterprises, sources of analysis of the enterprise’s financial indicators and the information base of financial analysis, SWOT analysis of the financial balance sheet for studying external and internal environmental factors. It is argued that external financial analysis is based on public financial reporting data, and internal financial analysis is also conducted using planned (forecast) indicators, accounting and management accounting data.<\/span><\/i><\/p>\n

The defining theoretical foundations of the features of the financial analysis of an enterprise are revealed. The theoretical approach to external and internal financial analysis is described, which is differentiated depending on the period of their conduct into current, operational and prospective. The main methods of financial analysis and directions of analyzing the financial condition of an enterprise using an information base for conducting such analysis are reflected, as well as the method of compiling a financial balance sheet using SWOT analysis. Conclusions were drawn regarding the features of financial analysis regarding the feasibility of conducting both external and internal financial analysis to detail external financial reporting data and make appropriate management decisions.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. The main purpose of the study is to highlight the features of financial analysis, which is based on external and internal analysis.\u00a0<\/span><\/i><\/p>\n

Results<\/i><\/b>. The key theoretical features of financial analysis and the main techniques of such analysis and directions of analysis of the financial condition of the enterprise are identified.<\/span><\/i><\/p>\n

\u00a0<\/span><\/i>Conclusions<\/i><\/b>. During the research, it was found that the basis for making appropriate management decisions should be guided by the results of the financial analysis.\u00a0<\/span><\/i><\/p>\n

Keywords<\/b>: external analysis, internal analysis, financial analysis techniques, sources of analysis, information base, SWOT analysis.<\/span><\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Kondratenko, N. O., & Velikykh, K. O. (2020). <\/span>Finansovyi analiz<\/span><\/i>. KhNUMG im. Beketova.<\/span><\/li>\n
  2. Hotra, V. V., Ripych, V. V., & Diachok, A. V. (2017). Diagnostics of the financial condition of an enterprise and ways to improve it. <\/span>Economy and Society<\/span><\/i>, 8, 219\u2013223.<\/span><\/li>\n
  3. Nikolaieva, S. P. (2011). The essence, techniques, and methods of analyzing the financial condition of enterprises. <\/span>Scientific Works of Kirovohrad National Technical University. Economic Sciences<\/span><\/i>, 20(1), 317\u2013324. URL: https:\/\/dspace.kntu.kr.ua\/server\/api\/core\/bitstreams\/df5df982-0d35-417c-85e6-c74842de2d41\/content.<\/span><\/li>\n
  4. Bilyk, M. D., Pavlovska, O. V., Prytuliak, N. M., & Nevmerzhytska, N. Yu. (2005). <\/span>Finansovyi analiz<\/span><\/i>. KNEU.<\/span><\/li>\n
  5. Tkachuk, N. V. (2023). <\/span>Analiz finansovoi diialnosti pidpryiemstv<\/span><\/i>. Volynskyi natsionalnyi universytet imeni Lesi Ukrainky.\u00a0 https:\/\/evnuir.vnu.edu.ua\/bitstream\/123456789\/22317\/3\/AFDP_kursl.pdf.<\/span><\/li>\n
  6. Mnykh, Ye. V., & Barabash, N. S. (2014). <\/span>Finansovyi analiz<\/span><\/i>. Kyivskyi natsionalnyi torhovo-ekonomichnyi universytet.<\/span><\/li>\n
  7. Ministry of Finance of Ukraine. (2013). <\/span>National Accounting Standard (Standard) 1 \u201cGeneral Requirements for Financial Reporting\u201d<\/span><\/i>. \u2116 73. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13#Text.<\/span><\/li>\n
  8. Hudz, N. V. (2013). Oblik vytrat i dokhodiv finansovoi ta investytsiinoi diialnosti. In Z. V. Zadorozhnyi, Ya. D. Krupka, & I. Ya. Ometsinska (Eds.), <\/span>Stan i perspektyvy rozvytku systemy obliku<\/span><\/i>. Ekonomichna dumka. URL: https:\/\/surl.li\/faxqqp.\u00a0<\/span><\/li>\n
  9. Kushnir, S. O., & Borysenko, D. S. (2017). Information base for project decision-making during financial analysis: Features of analysis and characteristics of the economic consequences of the project. <\/span>Scientific Bulletin of Uzhhorod National University<\/span><\/i>, 13(1), 27\u201331. http:\/\/www.visnyk-econom.uzhnu.uz.ua\/archive\/13_1_2017ua\/8.pdf.\u00a0<\/span><\/li>\n
  10. Halkin, V. (2024). The role of Ukraine in ensuring global food security: Current challenges and prospects. <\/span>Grassroots Journal of Natural Resources<\/span><\/i>, 7(3), 396\u2013419. https:\/\/doi.org\/10.33002\/nr2581.6853.0703ukr20<\/span><\/li>\n
  11. Petrunenko, I., Pohrishchuk, B., Abramova, M., Vlasenko, Y., & Halkin, V. (2021). Development of the agro-industrial complex for improving the economic security of the state. <\/span>IJCSNS International Journal of Computer Science and Network Security<\/span><\/i>, 21(3), 191\u2013197. https:\/\/doi.org\/10.22937\/IJCSNS.2021.21.3.26.<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>25 October 2025<\/span><\/p>\n

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    Halkin V. (2025). Features of financial analysis . Modern Economics, 53(2025), 74-78. DOI: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-10.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: E63. DOI: https:\/\/doi.org\/10.31521\/modecon.V53(2025)-10 [\/vc_column_text][vc_column_text]Halkin Vasyl, senior teacher, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID: 0000-0003-4685-9630 e-mail: halkinvv@mnau.edu.ua Features of financial analysis Abstract. Introduction. The article covers external and internal financial analysis, the main methods of financial analysis for assessing the financial condition of enterprises, sources of analysis of the enterprise’s financial indicators
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