Methodological provisions for the analysis and assessment of an entrepreneur's compliance with payment discipline

the purpose of the study is to investigate the methodology of analysis and assessment of the entrepreneur's compliance with payment discipline. Methods: the methods used in the presented study are economic and statistical methods, monographic method and comparison method. Findings: the scientific article presents a methodology for analyzing an entrepreneur's assets, a methodology for analyzing and assessing solvency, and also indicates the consequences of a cash gap. Conclusions: it is indicated that different types of finance differ from each other in the degree of liquidity, that is, the ability to be immediately used as a means of payment; it is noted that the group of finances that are already ready to be immediately used as a means of payment includes only cash; the results of the vertical analysis show the growth of the entrepreneur's economy, the increase in the means of production indicates plans for further development and scaling of the business; the classification of the entrepreneur's assets by the level of liquidity and the classification of liabilities depending on the degree of urgency of repayment are considered; a characteristic of the entrepreneur's prospects is given in relation to the ability to repay existing obligations in a timely manner.

finance, assets, asset liquidity, liabilities, money supply, structural analysis, payment discipline