List of used sources and literature. Analysis of financial stability The role of financial analysis of financial stability in enterprise management

The guarantee of prosperity and the basis for the stability of the position of the enterprise is its stability. Without its improvement, no enterprise will function at full strength and be presented on the market as a competitive enterprise capable of moving forward within the framework of its activities.

In this article, we should figure out what the financial stability of any enterprise is and understand how it should be improved as part of its development.

So, to begin with, let us designate that the relevance of the topic is paramount in the fact that the analysis of sustainability itself financial condition on a particular date allows you to answer the question: how correctly the company managed financial resources during the period preceding this date.

The constituents financial sustainability organizations are shown in Figure 1.

Figure 1. Components of financial stability

The tasks of analyzing the financial stability of an enterprise:

1) Assessment of the company's solvency and financial stability, detection of violations and the reasons for their occurrence.

3) Effective use resources and stabilization of financial stability.

4) Making a forecast of probable financial results, and possible financial stability, depending on the different ways of using resources.

Currently, there is no unanimous and unambiguous approach of economists to the main indicators characterizing financial stability. Different economists recommend and use in practice different methods of assessing financial stability. However, after studying the most commonly used currently methodological foundations three main approaches have been identified.

1. The first approach to assessing financial stability is based on the use of indicators of liquidity and solvency, profitability and creditworthiness.

This method, according to economists (E.N. Vyborova, A.G. Gryaznova, E.N. Ishina, M.V. Melnik, S.L. Lenskoy, etc.) reflects the essence of financial stability as one of the manifestations of solvency. However, financial stability, as noted earlier, has a multifaceted nature, and therefore, it is much broader than the concept of solvency. You should also take into account the aspect that within the time frame, the change in the indicators of solvency occurs much more intensively than the change in financial stability.

A significant drawback of the first approach is that the analysis should take into account the fact that the dynamics of the used estimated indicators (solvency, profitability and liquidity) most often does not reflect the real dynamics of financial stability.

2. The second approach to assessing financial stability is based on the study of the size and structure of the enterprise's capital. Many economists are supporters of the second approach: Danilevsky Yu.A., Efimova O.V., Kovalev V.V., Negashev E.V., Melnik M.V., Savitskaya G.V., Saifulin R.S., Chaya V.T., Sheremet A.D. and others. Within the framework of the second approach, the organization's own capital is considered as an investment in assets that determine a specific margin of safety for a business entity in the future.

3. The third approach is based on assessing financial stability as an effective mechanism for ensuring the security of an enterprise from various risk components.

All the approaches considered are largely based on the calculation of relative indicators, and also use the method score or the weightings by which the final rating indicator is calculated. The analysis of the existing methods for assessing financial stability made it possible to formulate the classification shown in Figure 2.

Picture 2 ... Classification of existing methods for assessing financial stability

It can be assumed that from the parts of the entire stability of the enterprise, financial stability is a part of this whole, the balance of financial flows, the existence of funds that enable the enterprise to carry out activities for a certain time, which largely determines the financial condition of the enterprise as a whole.

In modern conditions, an integrated approach to financial stability is required as a fundamental element of financial management and the main element of the management cycle. Within the framework of the above-mentioned integrated approach, financial stability serves as the main tool for substantiating the goals of long-term and effective development of the organization, which is especially important at the present time.

In the process of analyzing financial stability, any business entity should be assessed from the position of a systems approach as an integral system that has a wide range of interconnected dynamic subsystems.

In order to adapt the existing methods of analysis to the real and rapidly changing market conditions of the Russian reality, it is first of all necessary to change the time frame of the assessment. Because for the feasibility of the tasks of the enterprise and the achievement of its goals, one should pay Special attention the dynamics of financial stability, which depends on the conditions for the development of the economy, external factors and financial condition.

Assessment of financial stability in the long-term framework will not only ensure the solution of current problems, but also determine effective management decisions in the direction of mobilizing reserves and increasing the efficiency of the organization in the long term. As a result, assessing the financial stability and efficiency of the enterprise will be the main aspect that ensures the achievement of the goals and strategic development enterprises in the future.

For a promising effective financial policy, it is necessary to systematically increase the anti-crisis stability of the organization, also ensured by the complexity of the application of a wide range of absolute and relative indicators. Combining these indicators, the combinations presented in Table 1 are possible.

Table 1

Variants of a combination of relative and absolute indicators for assessing the financial stability of an enterprise

Absolute indicators of financial stability	Relative indicators of financial stability

	Unchanged
Unchanged	Decrease
	Decrease

Decrease
Decrease	Decrease

Note: own development

With a systematic and comprehensive study of the dynamics of the indicated combinations of indicators, objective control of the level of financial stability of the organization will be ensured.

Two fundamental areas of improvement should be highlighted:

Revealing the volumetric characteristics of financial stability.
Evaluation of the economy of use financial resources enterprises.

As part of improving the tools for analyzing financial stability, it is necessary to expand the range of analytical indicators used and through the introduction of standardized indicators. Trends in the change in standardized indicators relative to normative values clearly characterizes the improvement or deterioration of the financial condition of the organization.

The state of the standardized indicators will allow to give a static assessment of financial stability, which does not depend on external and other factors. This aspect will allow to ensure the transition of the analysis of financial stability from the static stage to the dynamic one, which in turn will provide a rationale for strategic development.

Improving the tools for managing the financial stability of an enterprise also involves developing a system of economic and mathematical models, in which the main financial and economic simulation model of an enterprise should play a special role, which is considered in detail in the works of L.E. Basovsky, providing qualitative assessment and detailed analysis of financial stability.

Thus, the essence of financial stability as essential characteristics stability financial situation the enterprise is determined by the effective formation, distribution and use of financial resources.

Bibliography:

Basovsky, L.E. Financial management: Textbook / L.E. Basovsky. - M .: NITs INFRA-M, 2015 .-- 240 p.
Savitskaya G.V., Analysis economic activity enterprises: Textbook. / G.V. Savitskaya. - M .: Infra-M, 2014 .-- 482s.
Sergeev I.V., Enterprise Economics: a tutorial. / I.V. Sergeev. - M .: Finance and statistics, 2016 .-- 372p.
Tertyshnik M.I. Enterprise economy. - M .: Infra-M, 2013 .-- 382s.
Finances of organizations (enterprises): textbook / Ed. N. V. Kolchina. - M .: Unity-Dana, 2013. - 407 p.

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