KEY INDICATORS FOR THE ANALYSIS OF FINANCIAL SUSTAINABILITY OF THE ENTERPRISE

The article discusses the main theoretical and methodological approaches and indicators used in the analysis and evaluation of financial sustainability. A number of scientific publications concerning the financial sustainability issue have been summarized and presented. The study showed that there are a number of understandings and formulations of conceptual and methodological approaches in determining financial sustainability. Financial sustainability is the most important feature of long-term financial performance. The actuality of the analysis of the financial sustainability of the enterprise is indisputable given the key features of the business environment, such as instability and uncertainty, which have a destabilizing effect on business activity. Financial sustainability is formed in the course of economic activity and is an essential element of overall economic sustainability. That is why the broader concept - financial and economic sustainability is used in the research of a number of analysts. The definition, analysis and prognosis of financial sustainability are prerequisites for developing adequate strategies and programs aimed at preserving the integrity of the enterprise and its continuous activity. For the purpose of the financial sustainability analysis, certain criteria and a system of quantitative and qualitative indicators are used to determine its availability. The indicator system also makes it possible to identify the factors influencing financial sustainability. The main purpose of the study is to present the different theoretical-methodological approaches and criteria for determining financial sustainability. The tasks resulting from this purpose are to specify the concept of "financial sustainability" and to present the indicators for assessing financial sustainability.