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Документ Analysis of financial statements as a business management tool(MAGNANIMITAS Assn, 2024) Panchenko, Olha; Balazyuk, Oksana; Portovaras, Tetіana; Andrieieva, Vita; Kotkovsky, Volodymyr; Андрєєва, Віта АнатоліївнаIn today's dynamic business environment and intensified competition among companies, the study of financial stability and management efficiency is crucial for any successful organization. Therefore, the analysis of financial statements is a necessary tool for enterprises to make rational management decisions and achieve strategic goals. Additionally, financial analysis is essential in the context of increasing competition and market volatility. The capacity to promptly respond to changes in the economic environment and adapt strategies is increasingly crucial for ensuring enterprise efficiency. Financial statement analysis, in particular, enables companies to assess their financial strength, determine optimal development strategies and make informed decisions in a changing market environment. Financial statement analysis is a crucial aspect of successful management. It involves a systematic analysis of an enterprise's financial and economic activities, including its structure, dynamics, and effectiveness. The scientific literature reviewed in this paper emphasizes the significance of financial statement analysis as a tool for identifying risks, formulating management strategies, and enhancing financial stability. In particular, the article discusses various aspects of the analytical approach, methods and tools of analysis that can help companies make informed management decisions. This article aims to explore the role and importance of financial statement analysis in business management. It covers various aspects of the analytical approach, methods, and implements of analysis to determine how this tool can become crucial for making informed strategic and operational decisions.