Audit and economical analysis

Kesk=011 line/ 010 line

If the level of this indicator exceeds 0.5 at the end of the period, the majority of the underlying assets are outdated, and in the case of economic circumstances, there is a tension.

Table238

The criteria of the analysis and monitoring of financial and economical position of enterprises

Indicators	Not steady of economical position
Main Indicators
Billing capacity or coverage coefficient(Ktl)	If it is less than 1.25
Coefficent of own working capital(Kat)	If it is less than 0.2
Profitability of enterprise assets and expenses(Ra,Rx)	If they are less than 0
Additional Indicators
Equity ratio and short-term borrowing ratio coeffitcient(Ko’q)	If it is less than -1.25
Coefficient of utilization of production capacities(Kquv)	If it is less than- 0.5
Depreciation coefficient of fixed assets(Kesk)	If it is more than- 0.5

Based on the above sources, it should be noted that in the analysis of economic vulnerability of enterprises in the Republic of Uzbekistan, a system of indicators consisting of three groups is used; Indicators for the first group; the presence of debtor debts over 3 months and the negative profitability rate; The second group of indicators; solvency, circulating assets; The third group includes indicators; profitability of assets, the ratio of private and foreign borrowings, the use of production capacities, aging of fixed capital.

Different models of financial condition analysis and bankruptcy determination of economic vulnerability risks

From the national and international experience of economical blindness (boncitrators), it is possible to observe that many models of economic maladaptation (boncotlo) have been created, and we have the most popular forms.

The methodology developed by Americans is widely used in more than 100 countries around the world. The most important of them is the Altman model. The Altman model has two and five factor formulas: Altman's Dual Factor formula : Z = -0.3877 - 1.073 * X₁ + 0.0579 * X₂