DIAGNOSTICS OF FINANCIAL AND ECONOMIC SUSTAINABILITY OF ENTERPRISE ON A CASH FLOW BASIS

Abstract

The article considers financial and economic sustainability of enterprise from different perspectives, its types and factors that influence it. The approaches to the diagnosis of financial sustainability of the enterprise are briefly examined. The problems arising in carrying out of diagnostics of financial sustainability are determined. It is noted that it is possible to carry out the diagnostics of financial sustainability of the enterprise by means of cash flows. The study proposes to use cycles that can be characterized not only by the criteria of turnover, but also taking into account cash flows. It is proved that it is possible to conduct a diagnosis of financial sustainability using operational and financial cycles. Information provision for making the calculations is the financial statements of enterprise.

Authors and Affiliations

Oleksandr Yankovyi, Galina Koshelek

Keywords

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  • EP ID EP254937
  • DOI -
  • Views 87
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How To Cite

Oleksandr Yankovyi, Galina Koshelek (2017). DIAGNOSTICS OF FINANCIAL AND ECONOMIC SUSTAINABILITY OF ENTERPRISE ON A CASH FLOW BASIS. Вісник соціально-економічних досліджень, 2(63), 69-78. https://europub.co.uk./articles/-A-254937