ФИНАНСОВАЯ УСТОЙЧИВОСТЬ ПРЕДПРИЯТИЯ: СУЩНОСТЬ И ОЦЕНКА

Abstract

In the conditions of instability of the external and internal conditions of the enterprise's functioning, such an essential characteristic of the enterprise as its financial stability is required. The relevance and practical significance of ensuring the financial stability of the enterprise determined the setting of goals and the algorithm of research tasks. The analysis of essence of concepts «finance», «sustainability», «financial stability» exact content of the concept of financial stability of the enterprise. Systematization of factors of financial stability of the enterprise is also carried out. The study of methods for assessing the financial stability of the enterprise, identified their advantages and disadvantages. The necessity of developing a methodology for assessing financial stability that takes into account the essence of the concept of "stability", "equilibrium", "financial stability of the enterprise", which is based on limit values, is justified. The purpose of the study is to improve the tools for assessing the financial stability of the enterprise. As a result of the study, a method for assessing financial stability was proposed, based on the conversion of actual values of financial stability indicators into a score, calculating the integral indicator of financial stability of the enterprise and structuring