Analysis of Financial Stability Factors of Aviation Enterprises

The urgency of the research topic is due to the fact that the efficiency of management of financial and economic activity of the enterprise has a direct influence on the organization of the adoption of sound management decisions. It is the understanding of economic phenomena and processes, their interconnections and interdependence, their ability to detail, systematize and simulate, determine the influence of factors, evaluate the results achieved, and identify the reserves for improving the efficiency of the enterprise. The purpose of the article is to highlight the methodology of a comprehensive analysis of the financial condition of the enterprise to allow for multivariate calculations and to study the strategy of managing the financial condition of the aviation organization. It is the analysis of economic activity that is the area of knowledge that best combines all the scientific and practical achievements in the field of modern business. The analysis provides a systematic understanding of the production and financial activity of the enterprise. On the basis of the use of methods of economic and statistical analysis, the relationship between stock availability and sources of formation and the essence of financial stability, its external manifestation, and consequently, the solvency (liquidity) of the enterprise. Тhe reasons of necessity of the analysis of financial indicators at the enterprises have been determined. The duty of a qualified economist, financier, accountant, auditor and other specialists in the economic field is to have a good command of modern methods of economic research, to master the complex microeconomic analysis. Thanks to the knowledge of technology and analysis technology, they can easily adapt to changes in the market situation and find the right solutions and answers. Given the study, the practical feasibility of mastering the foundations of economic analysis is useful for anyone who has to participate in decision-making or to make recommendations for their adoption or their consequences. The practical significance is that the analysis of financial sustainability by the criterion of the degree of coverage of stocks by stable sources of funding, as well as by the criteria of solvency indicators and market stability of the cash flow indicators gives an opportunity to get a complete picture of the current and expected levels of financial stability as the most important indicators of the financial situation of the enterprise.