ASSESSMENT AND ANALYSIS OF THE FINANCIAL STABILITY OF THE ENTERPRISE

Abstract

The article deals with topical issues of financial stability management of the enterprise. Assessment of financial
stability is one of the most important principles of the company’s activities. Strengthening financial stability is a priority task of the enterprise, the main prerequisite for its effective functioning. The purpose of the study is to determine the financial stability of an enterprise engaged in the operation, maintenance and safety of water facilities of republican significance, the supply of irrigation and drinking water, as well as the development of practical recommendations aimed at improving it. To achieve
this goal, the following research methods were used in the work: economic-statistical, balance sheet and monographic (in the analysis and assessment of the financial condition of the analyzed enterprise), abstract-logical (to identify the features of determining the financial stability of the enterprise). The calculation of financial indicators was carried out in dynamics over the past 5 years (2018-2022). The source for obtaining research material was the financial statements of the enterprise of the Republican State Enterprise «Kazvodkhoz» (hereinafter - RSE «Kazvodkhoz»). The scientific novelty of the research lies in the theoretical justification and practical implementation of the considered approaches and methods for assessing financial stability at the analyzed enterprise. The main results of the study: the theoretical aspects of the financial stability of the enterprise were investigated, the financial condition of RSE «Kazvodkhoz» for the last five years (2018-2022) was analyzed, the financial coefficients of the enterprise were calculated on the basis of the audited financial statements, and directions for improving the
financial stability of the enterprise were proposed.