ANALYSIS OF THE ENTERPRISE'S LIQUIDITY RISK AND DEVELOPMENT OF MEASURES TO REDUCE IT

Abstract

The article examines the essence of the liquidity risk of an enterprise and the features of its formation in the digital economy. An analysis of liquidity indicators is carried out using the example of EPAM SYSTEMS LLC, an enterprise operating in the field of IT services. The level of solvency is assessed using the coefficients of current, quick and absolute liquidity. The main factors affecting liquidity risk are identified, in particular the specificity of cash flows, dependence on external contracts and currency fluctuations. Measures are proposed to reduce liquidity risk, aimed at optimizing working capital, improving receivables management and implementing financial planning.