Evaluation of the financial stability of an enterprise on the basis of analysis of efficiency rates of its development

Abstract

Introduction. The top form of an enterprise stability is its potential for development (i. e., adaptation to novel forms of management, renovation and further improvement), which dictates the requirement for flexible structure of its finances and increases the importance of development of  methods for complex evaluation of the financial stability.

Purpose. The goal of this article is the analysis of the qualitative methods for evaluation of the financial stability and rates of an enterprise efficiency development.

Results. The existing methods for evaluation of the financial stability are reviewed. Their peculiarities and some explicit disadvantages are analyzed. It allows to provide a complex evaluation of involvement, placement and employment efficiencies of financial resources of an enterprise as well as adaptation of these methods to realia of national enterprises. Assessment of financial stability of the company through various chains of interconnected tempo indicators makes it possible to determine the extent of flexibility in the structure of financial resources at all stages of the circulation of capital. The emphasis is on the fact that the highest form of viability is its ability to develop.