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Methodological Aspects of the Analytical Provision for Assessing Financial Sustainability
Melnychuk M. O., Nagorna I. V.

Melnychuk, Maryna O., and Nagorna, Iryna V. (2020) “Methodological Aspects of the Analytical Provision for Assessing Financial Sustainability.” Business Inform 4:312–318.
https://doi.org/10.32983/2222-4459-2020-4-312-318

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 658.15

Abstract:
The article is aimed at generalizing the characteristic features of the existing methodological approaches to the analytical assessment of the financial sustainability of enterprises and substantiating their selection under different conditions of informational provision. The relevance of the assessment of financial sustainability of enterprises is substantiated. The article analyses the available methodological approaches to assessing the financial sustainability of enterprise, namely: aggregate, coefficient, margin, score, balance, integral, factor and matrix. The methods of assessing financial sustainability are generalized and their contents are covered. The essence of the methods is characterized; their advantages and disadvantages, scope of application, indicators and contents are defined. The overall indicators of financial sustainability of enterprise, which characterize the level of security of working assets with sources of their formation, are presented schematically. The financial stability margin is considered with help of three aggregates and using the method of absolute values. The essence and benefits of the express assessment of financial sustainability are defined. Methodological approaches to assessing the financial sustainability of enterprise are grouped, methods and instruments for assessing the financial sustainability of enterprise are defined. Since traditional methods of analysis are worth to be complemented with the latest foreign ones, the financial sustainability analysis can be supplemented, expanded and substantiated from different sustainability perspectives.

Keywords: financial sustainability, analysis, evaluation, informational provision, methodological approaches.

Fig.: 2. Bibl.: 19.

Melnychuk Maryna O. – Candidate of Sciences (Economics), Lecturer, Cycle Commission of Economics, Management and Administration, Kharkiv Trade and Economics Professional College of the State University of Trade and Economics (202 Klochkivska Str., Kharkiv, 61045, Ukraine)
Email: [email protected]
Nagorna Iryna V. – Candidate of Sciences (Economics), Senior Lecturer, Department of International Business, Finance and Accounting, Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics (8 Otakara Yarosha Lane, Kharkіv, 61045, Ukraine)
Email: [email protected]

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