Ֆինանսական գործակիցների կիրառական առանձնահատկությունները շինարարական արդյունաբերության կազմակերպություններում

Abstract

Construction is one of the strategic sectors of the Armenian economy, actively developing over the last decade. The increasing market competition encourages construction organizations to use their financial resources more efficiently. The purpose of this article is to assess the financial stability of a construction industry organization through the application of financial ratios, based on the analysis of financial statements. The research subject was the financial performance of "ARSHIN" LLC for the years 2020-2024. The analysis is based on statistical, comparative, and ratio methods. The results indicate the preservation of the organization's liquidity, but a tendency towards decreasing profitability and asset turnover. The research emphasizes the need to improve the financial management strategy to enhance the organization's investment attractiveness.