Evaluation of the Effectiveness of the Company and Preparing Recommendations for Improving the Financial Position (оn the Example of PAO "OGK-2")

The purpose of the study is to evaluate the effectiveness of the company and the preparing recommendations for improving the financial position. The assesment of efficienсy is based on the coefficient analysis of the financial position of the company PAO "OGK-2" for the period of 2015-2017 years and on the calculation of the weighted average cost of capital. Data for the financial analysis was taken from the official website of the company and from the database "Spark-Interfax". During the study, the theoretical foundations and methods of assessing the effectiveness of the company were studied. Then the liquidity, profitability, financial stability, business activity coefficients were calculated and considered in the dynamics, the DuPont model was applied and the weighted average cost of capital was calculated on the basis of the reviewed methods. As a result, it was found that the company could be considered effective, nevertheless it is necessary to carry out a number of measures for improving the financial condition. Recommendations for improving were formulated for this purpose.