Financial stability of the enterprise in the context of sustainable development of Ukraine
Анотація
Introduction. The modernization of the financial mechanism, the main purpose of which is to increase the efficiency of the use of financial resources at different levels of management and optimize management of budget funds is an important element of implementing the concept of sustainable development in Ukraine. At the same time, today the most urgent issue is the development of such a financial mechanism of the state, business entities that will stimulate the formation favorable conditions for meeting the needs of present and future generations.
The purposeof the article is to highlight the issues related to the impact of financial sustainability on the sustainable development of enterprises in the framework of the implementation of the state strategy, which determines its relevance.
Methods. The basis is based on scientific methods based on dialectical know ledge and objective laws of the economy.
Results. Sustainable development of an enterprise is a gradual change or maintenance of the appropriate level of all indicators of enterprise sustainability, capable of resisting negative environmental factors, using internal potential, while preserving the integrity and basic properties. That is, it can be argued that sustainable development of the enterprise is provided on the basis of taking into account the influence of the external environment and improving the strategic management within the enterprise in order to increase its efficiency and continuous development. For the enterprises sustainable development means adopting business strategies and endorsing activities that meet market needs and stakeholders at the same time protecting, sustaining and strengthening the human and natural resources that will be needed in the future. The development of an effective management structure for the sustainable development of the business entity requires the integration of all functional components - business planning, organization, accounting, analysis, control. The calculation of permissible and economically justified rates of growth of an enterprise is an important stage in the diagnosis of the financial component of a sustainable development of an enterprise.
Conclusions. The financial and economic stability is the condition of life and the basis of stability of an enterprise in a market economy. It is determined, that only a systematic approach that considers an enterprise as a social and economic system functioning in the external environment will prevent the negative trends of the present. The growth factors are the indicators in the management of sustainable growth: the coefficient of internal growth, which shows the ability of enterprises to increase the negotiable and non-current assets at the expense of domestic sources of funding and the coefficient of sustainable growth, which characterizes the growthof equity capital of the enterprise.
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DOI: https://doi.org/10.35774/sf2018.04.075
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West Ukrainian National University