Scientific journal
European Student Scientific Journal
ISSN 2310-3094

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FINANCIAL STABILITY OF THE ENTERPRISE AS THE BASIS OF ITS VIABILITY

Golubeva G.A. 1
1 Federal State Budget Educational Institution of Higher Professional Education «Omsk State Agrarian University named after P.A.Stolypin»
Fair assessment of financial stability of the enterprise as the basis of its viability represents a very important information source to motivate and make an optimum administrative decision regarding the subject of managing. Financial stability means financial independence and the correspondence of assets and liabilities of the enterprise to the targets of its financial and managing activities. Absolute and comparative indicators of financial stability are widely used in record and analytical operation. It is the stage of the analysis that has a great significance to manage financial stability of the enterprise. The analysis of absolute and comparative indicators of financial stability was made with the help of investigated publications. It was carried out on the base of agricultural production cooperative society APC «Pushkinsky» in Omsk district of Omsk region. APC «Pushkinsky» specializes in milk production and potato growing. Finally it was revealed that financial state of this enterprise was appreciated as stable. This enterprise possesses sufficient amount of its own means but loans and credits account for the least part of its total capital.
financial stability
absolute and comparative indicators
analysis