The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial results; 4)To perform the practical application of the improved prognostication and evaluation methods of financial position and financial results. The methods of the research: in the process concerned with the above-mentioned tasks, presupposing the purpose of the research, there will be applied analysis and synthesis (also logical analysis and synthesis) of science literature, questioning, forecasting and modelling, comparative, descriptive and graphic methods. When the analysis of literature, concerned with the prognostication and evaluation of company’s activities will be done and systemized, the system of company’s financial position and financial results will be performed and the practical application of it will be made.