ACTUAL DIRECTIONS OF IMPROVEMENT OF FINANCIAL ACTIVITY AND SOLVENCY OF THE GROUP WASTE
RECYCLING COMPANIES 

Sokolova Irina Sergeyevna, candidate of economical sciences, associate professor, sub-department of economy and finance, Penza branch of the Financial University under the government of the Russian Federation (33B Kalinin street, Penza, Russia),
E-mail: to-sis@ya.ru
Kolganova Natalya Vladimirovna, candidate of economical sciences, associate professor, sub-department of economy and finance,
Penza branch of the Financial University under the government of the Russian Federation (33B Kalinin street, Penza, Russia),
E-mail: nata.058@mail.ru
Gubanova Elena Vitalyevna, candidate of economical sciences, associate professor, sub-department of management and marketing, Kaluga branch of the Financial University under the government of the Russian Federation (17 Chizhevsky street, Kaluga, Russia), E-mail: el-gubanova@yandex.ru 

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Background. Within article the main directions of the analysis and identification of tendencies of a financial condition of the enterprises entering into group of the waste-processing companies of the Penza region are considered. Existence of a certain quantity of financial resources characterizes the modern enterprise as the subject of business, testifying to his opportunities, financial wellbeing, the prospects of development. Existence of own financial resources at the same time well affects financial stability, giving big freedom in definition of the directions and opportunities of development.
Methods. For carrying out the analysis of a financial condition of the enterprises of branch the loudspeakers of a financial state, indicators of financial stability, liquidity, solvency given to financial statements from the point of view of definition are calculated, analysed and compared among themselves.
Results. On the basis of the obtained data the conclusion about the factors exerting impact on efficiency, financial stability and solvency of the enterprises of waste recycling industry is drawn. The submitted data allow to define key factors of financial wellbeing of the enterprises which are a part of group of companies, to define their potential and real dependence on a field of activity, to characterize features and the directions of perspective use of financial potential.
Conclusions. The calculated indicators allow to carry out the comparative analysis of parameters of efficiency, financial stability and solvency of the enterprises and to define the priority directions of their development taking into account the available financial resources. 

waste recycling companies, valuation of assets, increase financial efficiency, solvency, equity and debt capital, factors of financial stability and solvency, financial condition, financial analysis, financial stability, efficiency