ПІДХОДИ ДО ОЦІНЮВАННЯ ФІНАНСОВОЇ СТІЙКОСТІ ІННОВАЦІЙНО-АКТИВНИХ ПІДПРИЄМСТВ

Abstract

The article deals with the problems of assessing and determining the level of financial stability of innovation-active enterprises. In the conditions of modern functioning of the market, it is important for innovative and active enterprises to have a balanced financial condition that ensures financial stability. When introducing innovations at the enterprise, financial resources are diverted, as a result of which financial stability always decreases in the short term. The main task facing the enterprise is the fastest restoration of financial stability indicators to the previous ones with their subsequent improvement. The basis for ensuring financial stability is the availability of an adequate methodology for its assessment. Authors analyze various approaches of the author to the definition of the essence of the economic concept of financial stability are analyzed and refined. The specifics of ensuring the financial stability of enterprises that are actively implementing innovative activities are revealed. The indicative blocks of indicators characterizing the level of financial stability of an innovation-active enterprises are classified. The methods for assessing the financial stability of innovation-active enterprises are systematized. A methodology for assessing financial stability within the coefficient approach has been developed and expanded. Based on this methodology, an assessment of the stability of an innovation-active enterprise are carried out. The level of its stability is determined and measures to increase it are proposed. type of innovation, the type of strategy chosen and other specific indicators of the enterprise's innovative activity and their impact on the level of financial sustainability indicators.