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This article describes the concepts of business activity, operational cycle, financial cycle as one of the most comprehensive methods of assessing the effectiveness of companies used in international practice. The content of the analysis of business activity and the ratios determined during the analysis are indicated. The data of the analysis of the business activity in the presented information system are up-to-date, and the article develops ratios in the analysis of business activity, which is determined based on the speed and period of turnover of working capital. The content of these ratios is described, a calculation mechanism is developed based on the existing annual financial reporting forms, and the procedure for calculating the operating and financial cycle based on business activity ratios is indicated. During the analysis, the factors influencing the coefficients representing business activity were classified.
Business Activity, Turnover Rate, Turnover Period, Ratios Of Business Activity, Working Capital Turnover, Operating Cycle, Financial Cycle