ТЕОРЕТИЧНА СУТНІСТЬ І ЗНАЧЕННЯ ФІНАНСОВОЇ СТІЙКОСТІ ПІДПРИЄМСТВА. THEORETICAL ESSENCE AND VALUE OF THE FINANCIAL STABILITY OF THE ENTERPRISE
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Date
2020
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Abstract
У статті досліджено різні підходи до трактування сутності поняття «фінансова стійкість» підприємства та її значення для суб’єктів господарської діяльності. Охарактеризовано типи фінансової стійкості та основні чинники, які впливають на неї. Розглянуто та проаналізовано основні внутрішні та зовнішні фактори, які суттєво впливають на фінансову стійкість підприємства. The solution of modern problems of stabilizing the national economy, ensuring the social development of society is possible only on the basis of positive shifts, primarily in the aspect of strengthening the financial condition of business entities. One of the important components of the analysis and management functions is to ensure the stable development of the enterprise and its financial stability. The concept of financial stability is complex and multifactorial, which is determined by the economic environment in which the enterprise operates, as well as the results of its functioning, the ability to actively and effectively respond to changes in internal and external factors. In general, the analysis of theoretical approaches to assessing financial stability and their generalization allows us to conclude that the financial stability of economic entities should be considered as a complex category, reflecting the level and structure of financial condition and financial results, the ability to fulfill their obligations and ensure the development of activities, while maintaining credit and solvency. It is also universal that the quantitative characteristics of financial stability should be considered a margin of safety, which the company, due to the structure of property and capital, and also ensures independence and solvency in the current period and in the future.