title: ÐÐ½Ð°Ð»Ð¸Ð· Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÐÐ-1Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Financial statements analysis based on financial ratios (for example, PJSC âTGC-1â)
Creators: name: ÐÐ¾Ð¼Ð°ÑÐ¸Ð½ÑÐºÐ°Ñ, ÐÐµÑÐ¾Ð½Ð¸ÐºÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÐ¸
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ
Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÐºÑÐ¸ÑÐµÑÐ¸Ð¸
financial analysis
profitability ratios
liquidity ratios
turnover ratios
financial stability
investment criteria

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¼ÐµÑ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐÐÐ Â«Ð¢ÐÐ-1Â». ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°.
2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² ÐºÐ°Ðº ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ° Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 
3. ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¢ÐÐ-1Â».
4. Ð Ð°ÑÑÑÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² ÐÐÐ Â«Ð¢ÐÐ-1Â».
5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«Ð¢ÐÐ-1Â» Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑ.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«Ð¢ÐÐ-1Â», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ, Ð¾ÑÑÐµÑ Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ Ð¼Ð°ÑÐµÐ¼Ð°ÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² (Ð¼ÐµÑÐ¾Ð´ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, Ð±Ð°Ð»Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð¼ÐµÑÐ¾Ð´, Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·) Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Microsoft Excel.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð². Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐÐÐ Â«Ð¢ÐÐ-1Â».
description: The subject of the graduate qualification work is âFinancial statements analysis based on financial ratios (for example, PJSC âTGC-1â)â.
The given work is devoted to studying financial analysis based on financial ratios, and to developing measures to improve the financial position of PJSC âTGC-1â. The research set the following goals:
1. Consideration of the theoretical basis of financial analysis.
2. The study of systems of analytical ratios as an element of the analysis of the financial condition of the enterprise.
3. Analysis of financial and economic activities of PJSC âTGC-1â.
4. Calculation and analysis of financial ratios of PJSC âTGC-1â.
5. Developing measures to improve the financial position of PJSC âTGC-1â and evaluate the effectiveness of the proposed measures.
The work was fulfilled on the premises PJSC âTGC-1â, which included collection of factual materials, i.e. balance sheet, statement of financial results. The calculations, made during the research, show the financial position of the company. The analysis was conducted by the method of mathematical calculations (comparison method, balance method, horizontal analysis, vertical analysis) with the use of Microsoft Excel.
The study resulted into analysis of the financial statement of the company and calculations financial ratios. There were developed guidelines for improve the financial position of PJSC âTGC-1â.