CONDITIONS OF ENTERPRISES SOLVENCY ENSURING IN THE CONTEXT OF FINANCIAL SECURITY

Abstract

In the article on the basis of financial management theoretical and methodological bases research as for the conditions of enterprise solvency ensuring as one of the important indicators of the economic and production system financial security was revealed the absence of clear and unified approach to the gradation and classification of mentioned conditions. Taking into account the problems of this study it was proved presence of the needs to choose the optimal conditions that have the most significant impact on the process of the enterprise solvency ensuring and improve the efficiency financial and economic activities of entities, and their level of financial security in modern conditions of economic development. Results of the study allowed offering own vision of the basic conditions for the enterprise solvency ensuring from the position of financial security. It was determined that such basic conditions for the enterprise are: availability and provision of assets liquidity and satisfactory balance sheet structure; balanced enterprise capital formation sources structure; effective receivable and payable accounts management; rational and sustainable cash flow management; selecting and applying of effective payment methods. It was proved that compliance with these conditions of enterprise solvency provision will allow avoiding the threat of its financial security level worsening.

Keywords

• платоспроможність
• фінансова безпека підприємств
• банкрутство
• неплатоспроможність
• дебіторська та кредиторська заборгованість
• грошові потоки
• фінансові ресурси
• ліквідні активи
• ефективні форми розрахунків