Фінансова стійкість підприємства в контексті сталого розвитку України

Abstract

Розглянуто базові положення концепції сталого розвитку України, впровадження яких нерозривно пов’язане з відповідним їх забезпеченням на різних рівнях управління. Обґрунтовано необхідність дослідження реалізації концепції сталого розвитку на рівні підприємства загалом та важливість фінансової складової зокрема. Систематизовано основні підходи до визначення сталого розвитку підприємства та його зв’язок із фінансовою стійкістю як основою виживання в ринковому просторі. Запропоновано систему індикаторів визначення фінансового зростання підприємства та моделі їх інтерпретації залежно від інформаційної бази. 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 purpose of the article is to highlight the issues related to the impact of financial sustain- ability 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 manage- ment within the enterprise in order to increase its efficiency and continuous development. For the enterprises sustainable development means adopting business strategies and en- dorsing activities that meet market needs and stakeholders at the same time protecting, sus- taining 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, organ- ization, 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 stabil- ity of an enterprise in a market economy. It is determined, that only a systematic approach that con- siders 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 in- crease the negotiable and non-current assets at the expense of domestic sources of funding and the coefficient of sustainable growth, which characterizes the growth of equity capital of the enterprise.