Use at the enterprise of the comprehensive program of automation of accounting together with the module of the financial analysis seems more expedient. And the program of automation of accounting has to be updated periodically to contain the last standard changes.
At the enterprise it is possible to recommend also that the analysis of activity of the enterprise was regularly carried out, for this purpose, that the enterprise could estimate and improve the financial position "under way". For this purpose, now, it is best of all to use the accounting program with the built-in block of the analysis of economic activity. It is recommended to get at the enterprise the automated program for conducting complex accounting together with the module of the financial analysis of "BEST-3".
Profitability of own capital decreased, i.e. own capital is used inefficiently, it also should be estimated negatively, and such tendency remains throughout all economic activity of the enterprise;