1. Student: A. Snadchuk Scientific supervision: S. Kuznetsova, Doctor of Economics, Full Professor 1

2. 2 CHAPTER 1 THEORETICAL ASPECTS OF THE ENTERPRISE FINANTIAL ANALYSIS ORGANIZATION CHAPTER 2 THE FINANCIAL PERFORMANCE EVALUATION OF THE TRADE COMPANY “YUNION” CHAPTER 3 WAYS OF IMPROVING THE COMPANY FINANTIAL ANALYSIS CHAPTER 4 CRISIS MANAGEMENT POLICY FOR THE COMPANY “YUNION” 1.1. The enterprise financial analysis essence 1.2. Types and fields of application of the financial analysis 1.3. The evaluation of financial performance of the Ukrainian enter prises 2.1 Organizational structure of the the trading partnership “Yunion” 2.2 Financial analysis evaluation of the trading partnership “Yunion” 2.3 Financial reporting and financial indicator analysis of the trading partnership “Yunion” 3.1 Oganizational structure and financial management of the trading partnership “Yunion” 3.2 Financial forecast and indication analysis of the trading partnership “Yunion” 4.1 Safety rules for the trading partnership “Yunion” 4.2 Crisis management for the trading partnership “Yunion”

3. 3 Figure 1 Final evaluation Making conclusions and systematizationReporting Calculating Express-analysisDetailed financial analysisForecatsting Organisation (preperation) stage

4. Production Manager Director Sales manager Chief Accountant Production Department Sales Department 4 Figure 2

5. 5 Figure 3

6. 6 Figure 4

7. 7 Assets 2011 year 2012 year 2013 year Liabilities 2011 year 2012 year 2013 year Surplus(+), shortage(-) of funds 2011 year2012 year2013 year The most liquid assets(А1) 54391 The longest-term liabilities(П1) 7 7435 5962 640-7 689-5 557-2 639 Quick assets (А2) 1 1391 5491 036 Short-term liabilities(П2) 0001 1391 5491 036 Low-liquid assets (А3) 6 3863 8831 547 Long-term liabilities(П3) 0006 3863 8831 547 Illiquid assets(А4) 714475 Capital liabilities(П4) -93-82-31164126106 Balance 7 6495 5152 658 Balance 7 6495 5142 609--- Table 1

8. 8 Indicators Optimal value 2011 year2012 year2013 year Deviation(+,-) 2011 year2012 year Autonomy ratio 0,5-0,01 0,00 Debt capital concentration rate 0,51,01 0,00 Financial independence rate < 2-0,0122-0,0148-0,01190,00 Financing ratio > 1-0,01 0,00 Debt-to-equity ratio < 11,01221,01481,01190,000-0,003 Own fund ratio > 0,8-0,03 -0,04-0,010,00 Working capital ratio > 0,5-0,02 0,00 Capital funds balance rate 0,3-0,50,00 Capital funds and inventories real value rate 0,80,830,700,59-0,24-0,11 Manoeuvre ratio 0,51,761,531,830,070,30 Long-term financing ratio -0,00 Current assets turnover ratio --38,84-31,11-27,1311,713,98 Cover ratio --0,03 -0,04-0,010,00 Financial stability ratio (І) --0,01 0,00 Short-term debt ratio -1,00 0,00 Financial stability ratio(ІІ) 1-0,01 0,00 Financial leverage ratio < 20,00 Table 2

9. 9 Head of Financial Department “YUNION” Planning Department Accounting Department Tasks Credit Planning Operational Planning Financial Analysis Payment operations with clients and suppliers Customer- care Department Figure 5 proposition

10. 10 Functional duties of the Finance manager Financial plan development Operational financial activity Payment operation plan Cash operations plan Short-term credit requirements Assents and liabilities management Financial analysis and control Financial risk management Improvements of the company financial analysis Figure 7

11. 11 4) Inefficient financial analysis and reporting of the company performance 3) Lack of Planning and Crisis-management departments 2) Large number of administrative staff, lack of definite functional duties 1) Inefficient organizational structure; The detailed analysis showed the next drawbacks in the company performance: Figure 6

12. 12 Taking into account the drawbacks in the company organizational structure the next strategic planning tools can be recommended: 1) to make financial indicator forecast 2) to employ new qualified specialists 3) to renew production facilities 4) to expand the product range

13. 13