graduate student
Doneck, Ukraine
The article considers the theoretical foundations of financial stability of the enterprise and compares this term with the term «financial stability» on the basis of semantic analysis of synonymous terms «stable», «constant», «steady», «sustainable» and also through the differences between a stable or sustainable system development. The result revealed that «stability» is a broader concept than «sustainability», which may be integral to the stability in the long term. The different approaches of economists to definition of essence of financial stability are analyzed on the basis of which inferred the author’s definition of this term and highlighted the main criteria, which are the solvency, financial balance, balance and efficient functioning. The determinants of financial stability of the enterprise are investigated. Classification of internal factors of financial stability and expanded the classification of external factors is proposed.
financial stability of the enterprise, financial sustainability of the enterprise, solvency, financial equilibrium, balance.
В условиях современной финансово-политической нестабильности и экономического кризиса жесткая конкуренция и изменчивость внешней среды существенно ослабляют шансы субъектов предпринимательства противостоять различным раздражителям, поэтому возникает необходимость формирования определенного «иммунитета» предприятия, который даст возможность уберечься, если не полностью, хотя бы частично, от финансовых кризисов, рисков и угроз, обеспечивая его финансовую стабильность. Изучение такого явления, как финансовая стабильность предприятий — одна из главных задач рыночной экономики, поскольку ее отсутствие или низкий уровень ведет к неплатежеспособности, следовательно, к возможному банкротству предприятия, что и обусловливает актуальность данной темы.
1. Davidenko N.M. Fіnansoviy menedzhment [financial management]. Zadruga Publ., 2012. 515 p.
2. Kapanadze G.D. Finansovaya ustoychivost’ predpriyatiya kak vazhneyshiy faktor ekonomicheskoy stabil’nosti. Kand. Diss [Financial stability of the company as a major factor of economic stability. Cand. Diss]. Moscow, 2014. 180 p.
3. Oleksandrenko V.G., Podernya-Masyuk Yu.A. Metodicheskie podkhody k opredeleniyu sovokupnogo urovnya finansovoy ustoychivosti predpriyatiy [Methodological approaches to the determination of the total level of financial stability of the enterprises]. Ekonomіchniy forum [Economic Forum]. 2015, I. 4, pp. 295-303.
4. Romanov V.S., Savchuk T.O. Otsenka finansovoy stabil’nosti predpriyatiya s ispol’zovaniem nechetkoy logiki [Evaluation of enterprise financial stability with the use of fuzzy logic]. Izmeritel’naya i vychislitel’naya tekhnika v tekhnologicheskikh protsessakh [measuring and computing equipment in industrial processes]. 2013. I. 2 (43), pp. 185-191.
5. Savitskaya G.V. Ekonomicheskiy analiz [Economic analysis]. Moscow, INFRA-M Publ., 2013. 649 p.
6. Savchuk V.P. Upravlenie finansami predpriyatiya [Financial management of the enterprise]. Moscow, Binom Publ., 2010. 480 p.
7. Sorokina E.V. Vnutrennie mekhanizmy finansovoy stabil’nosti predpriyatiya [Internal mechanisms of enterprise financial stability]. Ekonomika i obshchestvo v fokuse sovremennykh issledovaniy: traditsii i innovatsii. Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii [Economy and Society in the focus of current research: traditions and innovations International scientific-practical conference]. 2012, pp. 125-127.
8. Topij I.I. Finansovaja stabil’nost’ predprijatija kak zalog ego razvitija v uslovijah rynochnoj jekonomiki [Financial stability of the enterprise as the key to its development in conditions of market economy]. Global’nye i nacional’nye problemy jekonomiki [Global and national problems of Economics]. 2015, I. 6, pp. 505-509.
9. Vlasova V.M. Upravlenie finansovym sostoyaniem organizatsii [Management of the financial condition of the organization]. Moscow, Eksmo Publ., 2013. 316 p.
10. Shvedova N.Yu. Tolkovyy slovar’ russkogo yazyka s vklyucheniem svedeniy o proiskhozhdenii slov: (82 000 slov i frazeologicheskich vyrazheniy) [Explanatory Dictionary of the Russian language with the inclusion of information about the origin of words: (82 000 words and idiomatic expressions)]. Moscow, Azbukovnik Publ., 2008. 1164 p.
