Evaluation of the system of comparative liquidity and payment capacity indicators of machine-building enterprises in Ukraine

The article presents the procedure of calculating the system of comparative liquidity and solvency indicators at the machine building enterprises in Ukraine. It has been shown that for liquidity support on proper level at the machine building enterprises, the enterprises shall have sufficient funds and other liquid assets that, if necessary, can be converted into cash and used for repayment of accrued liabilities. It was found that the liquidity requirement of machine-building enterprises are determined by the volume and structure of their current liabilities. It is proved that the solvency level is determined by the ratio between the volume of funds that can be used for settlements and the volume of payments to be made. It is formulated that the main features of the solvency of mechanical engineering enterprises is the availability of sufficient funds on the current account and the absence of overdue accounts payable.