Global changes in the economic environment, global processes of accounting standardisation necessitate a revision of the theoretical foundations, further development of methodological approaches and methodological provisions for forming financial statements of Ukrainian enterprises. High-quality economic information collected and processed within the accounting system of an economic entity for the reporting period should provide an opportunity to make informed management decisions aimed at optimising the operation of the enterprise and its further development. Information about the financial condition and performance of the business entity is of interest to a wide range of participants in the economic process. Based on the study of open reporting information, its users make important management decisions. This explains why the issues related to improving the methodology for submitting and using financial statements are relevant. The study examines the role of comprehensive financial analysis of the enterprise, provides theoretical and practical foundations for improving the methodology of financial reporting of the enterprise. The financial and economic activity of the enterprise is considered on the example of the LEASING INVEST LLC, the necessary calculations describing the financial condition of the enterprise are made. The analysis of the financial position enables an assessment to be made, the causes and factors of the achieved position to be identified, and management decisions to be prepared and substantiated. Analysis plays an important role in ensuring efficient forms of management, and is responsible for selecting, evaluating, and interpreting financial, economic, and other data that influence the financial decision-making process