FINANCIAL ANALYSIS OF THE LOGISTICS OF THE ENTERPRISE’S SUPPLY IN THE PROCESS OF ASSESSING THE VALUE OF THE BUSINESS AND INVESTMENT ATTRACTIVENESS

Abstract

The article substantiates the expediency of using financial analysis as a key tool for assessing the effectiveness of supply logistics organization at an enterprise in the process of determining business value. It is proved that supply logistics is an important factor in the formation of financial results, as it directly affects the level of costs, working capital turnover, liquidity, and the stability of the enterprise’s cash flows. The study reveals that a systematic analysis of logistics costs, inventory management indicators, and profitability makes it possible to identify reserves for improving the efficiency of enterprise operations. Optimization of supply processes contributes to reducing production costs, strengthening financial stability, and increasing operational efficiency, which is an important prerequisite for enhancing investment attractiveness.

It is substantiated that the results of financial analysis of supply logistics have practical significance when applying income-based, cost-based, and market-based approaches to business valuation. Rational organization of logistics processes ensures the stability and predictability of cash flows, which has a positive impact on the market value of the enterprise and the level of confidence among potential investors.