Abstract
The article summarizes the approaches on definition of the essence of the financial status of the enterprise in the scientific works of national and foreign experts. A detailed classification is made as well as influencing factors on the financial condition of the enterprise are described. The absence of an unified approach to the classification of factors and building of holistic system are established. It is proved that from the point of view of factor management, factors of internal and external environment have a significant impact on the financial condition of the enterprise. Which will help to identify risks that the company does not affect, but can hedge.
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