Özet:

This article describes the concept of business activity, one of the most comprehensive methods of evaluating companies' effectiveness in international practice that is considered new in our national economy, the content of the business activity, and the coefficients identified during the analysis.          It is necessary and relevant to conduct an analysis of business activity based on the needs of interested parties. The transition of the country's accounting and economic analysis system to international financial reporting standards will accelerate providing transparent and understandable information to foreign investors, not only our companies engaged in foreign economic activity but also all potential business entities.          Due to the relevance of the business activity analysis data in the article, developed coefficients are determined based on the rate and period of working capital.          The content of these ratios has been highlighted, and a mechanism for calculation based on the current annual financial reporting forms has been developed.  During the analysis, the factors influencing the ratios reflecting business activity were classified.

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