Abstract
In modern times, for the purposes of management and assessment of the sustainability of corporate finances, it is necessary to develop a methodology for a comprehensive assessment of the sustainability of corporate finances based on the system formalization of general and private indicators. The offered technique allows to reveal operatively and to rank reserves on achievement of optimum final parameters. The scope of the research includes the definition of intermediate static and dynamic financial indicators and their combination for logical combination with each other through a representative set of calculation dependencies. The aim of the study was to develop a methodology for assessing the sustainability of the functioning of the finances of organizations conducting large business (corporations). The research is based on the selected static (performance and cost) and dynamic (changes of result and costs) indicators. The proposed approaches to calculating indicators will become a reliable management tool for an enterprise when analyzing the sustainability of the functioning of finance, thanks to which they will correctly evaluate the calculated indicators and draw objective conclusions on making decisions necessary to optimize cash receipts and payments.
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