ANALYSIS OF SOME FINANCIAL INDICATORS OF “THE COCA-COLA COMPANY” AS A TRANSNATIONAL CORPORATION IN UKRAINE, USING THE EXAMPLE OF “COCO-COLA UKRAINE LIMITED” LLC

Abstract

The number of transnational corporations and foreign trade operations with their involvement continues increasing. The interest in researching their operations, using an analysis of their key financial indicators has increased because of this process. In Ukraine, the most attractive sector of the economy for TNCs is the food industry. According to the current estimated value of assets, a great share in the food industry takes office of the US TNC " The Coca-Cola Company " - The "Coca-Cola Ukraine Limited" LLC. Due to the fact that the financial reports of “Coca-Cola Ukraine Limited” is confidential and at least was published in 2018 for the first time, scientists did not pay enough attention on researching and analysing of key financial indicators. As the result, a comprehensive research is relevant, especially for borrowing management experience by Ukrainian companies, as well as for the conducting of foreign economic transactions between Ukrainian companies and LLC Coca-Cola Ukraine Limited . The article estimates and analysis of key financial indicators for the "Coca-Cola Ukraine Limited" LLC as a part of an American multinational corporation "The Coca - Cola C ompany », for groups such as the profitability, the liquidity and the solvency, the financial stability and the property status. During the research, problems were identified in the company's activities, including: ineffectiveness of the dividend policy; low effectiveness of asset and equity management policies; low effectiveness of debt management policies; low investment in upgrading production assets. Moreover, the directions of solving these problems was formed. They are: focusing management the "Coca-Cola Ukraine Limited" LLC on increasing the efficiency of management policy dividends, which can reduce the value of equity; to optimize the structure of assets by reducing their volume, while increasing the income of the enterprise and minimizing its costs; to try to invest more money in financial investments or production activities; they need to review their credit policy, need to increase their borrowing, and etcetera.