METHODOLOGICAL ASPECTS OF ESTIMATION OF FINANCIAL AND ECONOMIC SUSTAINABILITY OF RUSSIAN ENTERPRISES

Financial stability is the most important characteristic of the financial and economic activity of enterprises in a market economy. Analysis of financial stability is an integral part of the analysis of financial indicators of enterprises. To successfully manage the financial stability of an organization, it is necessary to develop an approach to the definition and, in accordance with it, to develop methods for assessing financial sustainability. The subject of the study is the financial sustainability of organizations. The issues of financial sustainability and economic sustainability, methods of their evaluation and differences are considered. The article provides data on the financial situation of Russian companies, which allow obtaining key indicators, analyzing current approaches to determining the essence of financial and economic sustainability of enterprises. Refined definitions of these categories are proposed, which, unlike those encountered in the literature, cover most aspects when drawing up the concept of these categories.