MODERN APPROACHES TO THE ASSESSMENT OF THE FINANCIAL STABILITY OF THE ENTERPRISE

Анотація

This article examines modern methodical approaches to assessing the level of financial stability of an enterprise. The location of the analysis of the level of financial stability as a component of a comprehensive study of the financial state of the enterprise is determined. The main approaches to the analysis of the level of financial stability of the enterprise are considered.It was determined that the aggregate approach to the assessment of the financial stability of the enterprise involves the analysis of absolute indicators of financial stability. The absolute indicators of financial stability are considered, which characterize the degree of supply of reserves and expenses by the sources of their formation. Four types of financial stability of the enterprise are characterized. The coefficient approach to the assessment of financial stability was studied, which involves the analysis of relative indicators of financial stability and their comparison with the recommended (normative) values of financial stability. The main indicators of financial stability within the limits of the coefficient approach are considered. The marginal approach was analyzed, which allows to estimate the margin of financial stability, which provides a certain level of protection of the main activity of the enterprise at the moment. Indicators within the margin approach were considered: marginal income, profitability threshold, safety zone, as well as indicators of operational, financial and operational-financial leverage. The basics of using a point-based approach to assessing the level of financial stability, which is implemented on the basis of a formed point-based assessment, have been studied.Within the framework of the use of an integral approach to the assessment of the financial stability of the enterprise, the peculiarities of the formation and use of the integral indicator are determined. Peculiarities of using point and matrix approaches to assessing the financial stability of the enterprise are considered. It was determined that the matrix approach to assessing the financial stability of the enterprise is one of its most effective tools. It is based on a matrix model that reflects the results of all the financial work of the enterprise, gives a qualitative description of the efficiency of activities and helps to understand at what cost they were achieved. Peculiarities of forming the matrix balance and the balance of differences are considered. It is emphasized that the matrix balance at the end and the beginning of the year has a static character (on a certain date), and the matrix balance of differences characterizes changes, therefore it has a dynamic character.

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