УПРАВЛІННЯ ФІНАНСОВОЮ СТІЙКІСТЮ ПІДПРИЄМСТВА

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The article is devoted to the development of a mechanism for managing the financial stability of an enterprise, to determine its constituent elements and stages of its formation. The topicality of the chosen topic is explained by the fact that financial stability is one of the main conditions of vital activity, development and ensuring a high level of competitiveness of the enterprise, it affects the stability of the financial condition, the ability to fulfill their obligations; lack of financial sustainability can lead to loss of solvency of the enterprise, destruction of strategic potential and threat to its financial security. The object of study is the financial sustainability of the enterprise. The purpose of the study is to develop directions for improving the management system and measures to improve the level of financial stability of the enterprise through the study of theoretical and practical aspects of the problem. Research methods are the method of cognition, the method of system analysis, the method of analysis and synthesis, as well as the method of comparison. In the course of the research the mechanism of management of financial stability of the enterprise is developed, its main constituent elements are determined, the stages of its implementation are analyzed, specific tools that can be used in its implementation are studied, the main tasks of financial stability management are summarized and the indicators of evaluation of the degree of their fulfillment are summarized. The process of implementation of the mechanism of ensuring the financial stability of enterprises should be aimed at the solution of the main goals and objectives: ensuring the balance of assets and liabilities implies sufficient capital, flexible capital structure, organization of capital movements, provision of own capital to finance current assets; ensuring a balance of income and expenses implies a sufficient level of profitability, changing the structure of the expense of the economic process, increasing the volume of turnover; ensuring cash flow balances involves ensuring solvency, self-financing and creditworthiness, reducing receivables. Conclusions - the need for constant balancing of assets and liabilities, income and expenses, positive and negative cash flows is at the heart of the financial stability management policy. Solving the issue of financial stability will allow you to make effective management decisions on the choice of strategy for financial development and will lead to the stabilization of the economic situation and increase the efficiency of the enterprise. KEYWORDS: FINANCIAL SUSTAINABILITY, MANAGEMENT OF FINANCIAL SUSTAINABILITY, MECHANISM OF MANAGEMENT OF FINANCIAL SUSTAINABILITY.