FINANCIAL STABILITY OF THE ENTERPRISE: ESSENCE AND EVALUATION

The article deals with theoretical and methodical aspects of financial stability of the enterprise. Investigated scientific approaches to the definition of the essence of the enterprise stability. It is revealed that the economic essence of the category of financial stability involves a set of economic relations. It is established that the assessment of the level of financial stability allows not only to obtain information on the financial stability of the enterprise at the moment, but also to analyze its short-term and long-term prospects regarding the possibility of covering assets of the obligations of the enterprise and establish the level of solvency of the enterprise. It is revealed that the financial stability of the enterprise is ensured, first of all, by the necessary level of its financial stability, the general assessment of which involves determining the stability of sources of capital formation; resource sustainability; stability control. Analysis of methodological support allowed to justify that to assess the level of financial stability should focus not so much on their quantitative values, which are subject to significant fluctuations in the current conditions of the economic crisis, how much on their dynamics. As a result, a model for assessing the level of financial stability was chosen, taking into account the potential opportunities for enterprise development in the long run. It is established that enterprises will achieve financial stability provided they have stable economic growth, an adequate level of financial stability and a financial equilibrium in the short and long term. Outlined measures that allow achieving financial stability of the enterprise on the basis of the use of methods and tools of modern management, timely response to changes in the environment and a perspective vision of the future development of the enterprise.