The National Transport University Bulletin

Abstract

The article examines the financial and economic activities of two transport enterprises, analyzes their activities. The object of the study is the Communal Enterprise "Motor Transport Enterprise of the Executive Body of the Kyiv City Council (Kyiv City State Administration)" and the Communal Enterprise "Vinnytsia Transport Company". The purpose of the work is to analyze the financial condition of enterprises. The research method is the method of induction and deduction. 17 The assessment of the financial activity of enterprises allows to find additional sources of financing with justification of the size, liquidity and structure of the funds involved. At the same time, the financial condition of most enterprises is unstable, there are problems with making correct management decisions regarding the results of evaluating the financial activity of enterprises, which leads to uncertainty: in business partners, in the legislative framework, the financial and economic policy of the state, and, therefore, in the prospects of activity business entity. A significant disadvantage of utility transport enterprises is the excessive concentration of non-current, hardly liquid assets, due to which the enterprises lose their mobility. In addition, enterprises use resources inefficiently, as evidenced by a high level of wear and tear of assets

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