One of the main objectives of the reform is the transition to enterprise resource management based on an analysis of its financial and economic activities (state). An analysis of the financial condition of a single economic entity, which makes it possible to identify shortcomings in the organization of finance, helps answer questions about stabilizing the financial and economic situation of the country as a whole. The economic position of an enterprise in society is determined by its importance in relation to other economic systems (most often larger than the enterprise itself) - customers, the economy of a city, industry, state. Particularly important in this regard is the financial analysis. Since it is in financial relations and, accordingly, in the financial condition of enterprises, all the features of the relationship between economic entities are manifested.