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The article is aimed at examining the essence of financial sustainability and financial reliability of consumer cooperation enterprises in Ukraine. The structure, sources of formation, directions of use and efficiency of use of financial resources in consumer cooperation are considered. To study the coefficients of financial sustainability, the division of capital by sources of formation and terms of use is provided. To assess long-term financial sustainability, the following indicators are proposed: working capital level; coefficients of financial independence, long-term financial independence, provision of own circulating capital; level of financial reliability. In the process of analyzing the capital structure of Ukrainian enterprises in general and consumer cooperation in particular, is identified: higher financial sustainability of enterprises and organizations of consumer cooperation; lower dependence on short-term loans and other funds attracted for the short term; higher level of working capital and profitability of activities, despite the financial and economic crisis of 2014-2015. Prospects for further research in this direction are to determine the levels and indicators of financial equilibrium of enterprises, in particular, the balance of positive and negative cash flows by volume, and the optimal combination of the levels of both profitability and risk.

The Financial Sustainability of Consumer Cooperation Enterprises of Ukraine in the System of Management of its Financial Resources