APPROACHES TO ASSESSING THE FINANCIAL SUSTAINABILITY OF HIGH-TECH ENTERPRISES IN MODERN CONDITIONS

In modern conditions, enterprises of the high-tech sector of the economy (which is an indicator of the development of countries in the field of high technologies) have an important task - improving their financial condition. A stable financial condition is one of the performance indicators of any enterprise, the basis of its long-term operation. Improving the financial sustainability of high-tech enterprises, assessing and analyzing the sustainability of their financial condition in recent years have become the object of close attention, both theorists (scientists) and practitioners (entrepreneurs). The tightening of requirements for the financial sustainability of high-tech enterprises is partly due to economic globalization and the effects of the financial crisis. The article provides an overview of existing approaches to assessing the financial sustainability of domestic high-tech enterprises, and considers a comprehensive methodology for assessing the financial sustainability of modern enterprises. It is important to note that it is necessary to take timely measures to preserve the favorable financial condition of the company, or else measures to identify, analyze and eliminate the factors indicating deviations. Possessing the necessary, sufficient level of financial stability, enterprises of high-tech industries have the ability to successfully and effectively develop and function, even in the face of tough competition and economic instability.