This research presents a theoretical, methodological, and applied study focused on the analytical assessment and monitoring of liquidity and solvency indicators as fundamental, system-forming components of economic security in profit-driven companies. The issues of scientifically grounded approaches to financial resource management remain highly relevant and continue to attract attention from both academia and the business community. The practical significance of this study, within contemporary conditions, stems from the growing demand for optimizing debt burdens and identifying reserves to enhance corporate efficiency. This is achieved through crisis diagnostics tools applied to the balance sheet – the primary and central reporting document tailored to external users of financial information. Such analysis aims to assess and predict risks of solvency loss while evaluating prospects for mutually beneficial partnerships with business counterparts. The article delineates the role of liquidity and solvency analysis within the broader framework of financial health assessment. It includes: a graphical interpretation of the correlation between liquidity and solvency metrics; a structured methodological framework for analysis based on quantitative (absolute and relative) evaluation parameters; risk forecasting methods for financial and operational activities in the context of liquidity and solvency assurance. The study culminates in strategic corporate policy recommendations, prioritizing measures to stabilize and strengthen the company’s financial resilience.
Polvonov et al. (Thu,) studied this question.
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