Indicators of the enterprise as a tool for early diagnosis of bankruptcy of financial stability.

Abstract

The article deals the most important indicators of financial stability as a tool for early diagnosis of bankruptcy. In the article has been researched issues about interrelation and dependence between indicators of liquidity and solvency on the one hand and financial sustainability on the other. Conducted a comparative analysis made it possible to highlight the essential features of financial flexibility in the interrelation with financial sustainability, which connected with the ability to quickly generate the necessary amount of funding and first of all borrowed funds. Proposed enactment to the analytical practice of monetization coefficient the ratio of positive net cash flow to net income, which will confirm the balance of funding source with an instrument of payment. Investigated the functional dependence of the most important indicators of financial sustainability and its recommended value, based on the value of the coefficient of financial independence. In the article has been given the estimation of financial stability of the industrial enterprises of Ukraine, revealed their critical state, what is confirmed by a discrepancy key indicators within the recommended range, and in some cases negative value. Nowadays, industrial enterprises are not able to conduct normal financial policy regarding the financing of its assets, when up to 10% of fixed assets covered by current liabilities, which poses a threat to viability of the company.