Nashkerska M., Mykytiuk N. Improving the Methods for Company’s Liquidity Assessment

UDC 338.2:658

M. Nashkerska,
PhD, Associate Professor,

N. Mykytiuk,
PhD, Associate Professor,
Lviv Polytechnic National University

IMPROVING THE METHODS
FOR COMPANY’S LIQUIDITY ASSESSMENT

Abstract. In this paper, authors analyze existing approaches to assessment of company’s liquidity and solvency, and identify inconsistencies and inaccuracies of these approaches, particularly in relation to the organization of assessment. They suggest an improved method for calculation of indices that form the basis of liquidity assessment.
Keywords: assets, balance sheet liquidity, assessment, liabilities, liquidity indices

Кількість посилань 8