OVER-TRADING DIAGNOSIS UNDER ANALYSIS OF FINANCIAL CONDITION OF THE COMMERCIAL ENTERPRISE
The paper considered over-trading which is a relevant problem for many businesses, but it is not well analyzed in the domestic scientific literature. The author suggested an approach to develop a system of indicators to diagnose over-trading, as well as ways to minimize its non-negatively impact on the financial state of the business.
Keywords: financial state of trading enterprise, over-trading, net working capital, bankruptcy.
Yury A. Tatarovskii, post-graduate, Samara State University of Economics.