ТЕОРЕТИКО-МЕТОДОЛОГІЧНА БАЗА ЯК ІНСТРУМЕНТАРІЙ ДЛЯ ВСТАНОВЛЕННЯ РІВНЯ ФІНАНСОВОЇ СТІЙКОСТІ

Abstract

Assessment of the level of economic development of companies is based on the application of various methodological approaches. Considering the importance for economic development, including in the context of the formation of stable socio-economic systems, processes of financing economic activity and investing in long-term assets, methodological approaches in the system of eco-social management should primarily be based on the comparison of sources of formation of financial resources with assets, analysis property components and capital structure, taking into account financial results, ensuring financial resilience. The presence of financial resilience is one of the main factors of financial well-being. The most common motivation for companies to maintain financial resilience is the desire to mitigate the adverse effects of environmental unpredictability and existing financial constraints. The financial consequences of disruptions, crises, shocks, upheavals, the tension of which is felt throughout the economy, are manifested in the fact that companies reduce their activity and suffer significant and long-term losses, having significant difficulties in restoring financial stability. Although researchers argue that the availability of financial resources contributes to increasing financial resilience, it is difficult to solve the problem in practice. Economic history shows that more companies fail to get out of a recession once they get into one. It should be emphasized that the reliability of the toolkit and the validity of the obtained data must be checked in practice to make sure that the methodological approach adequately covers all the main characteristics of financial stability, and allows obtaining reliable results that can be used for an adequate assessment of financial (in) stability in order to ensure resilience organizations. From the standpoint of financial stability, companies, focusing on the needs of long-term inclusive economic growth, should evaluate the optimal ratio of financing sources and establish at what level the marginal benefits from external financing will equal the marginal costs and ensure the effective use of own and general invested capital.