КОНЦЕПТУАЛЬНИЙ ПІДХІД ДО ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СТІЙКОСТІ ПІДПРИЄМСТВА

Abstract

The article examines the essence of the financial stability category. The concept of "financial stability of an enterprise" is proposed from its own understanding - it is a complex integral characteristic of the financial state of an enterprise, which shows the ability to mobilize financial resources under the influence of external and internal environmental factors, in conditions of minimal risk for the implementation of entrepreneurial activities, to form positive financial results and increase the total business value. It was established that the financial stability management policy is a set of actions of the company's management personnel, which represents the assurance of the stability of the company's financial condition in the future due to the fact that there is a high share of equity capital in the overall structure of sources of financial resources. In addition, it was investigated that the selected provisions and conceptual principles contribute to the implementation of the operational part (the ratio of incoming and outgoing flows of funds as a result of financial and economic activity), the coordination part (analysis of the need for financial resources and their structure depending on the sources of attraction, optimization of the capital structure ), as well as control measures for determining the profitability of capital, financial leverage, liquidity and solvency, analysis of the efficiency and effectiveness of spending funds) of the FSP management functions. To ensure the financial stability, the concept of managing the financial stability of the enterprise was developed. It was determined that conceptual provisions and principles have a direct impact on the implementation of operational, coordination, and control functions of managing the financial stability of the enterprise. The proposed concept of improving the management of the financial stability of enterprises will contribute to the implementation of operational, coordination, and control functions of the management of the financial stability of the enterprise, which in the future will allow to be a competitive and profitable enterprise.