Annotation

The article examines the analysis of theoretical research and approaches to determining the essence of the concept of «financial stability» and the indicators that characterize it. Based on the analysis, we can conclude that financial stability of the enterprise is to maintain a stable financial position in the long run, taking into account the dynamism of quantitative and qualitative indicators of economic development under the influence of certain factors.

The selected factors affecting the financial stability of the enterprise, which can be divided into the internal (depending on the management system of the entity, which was formed at the enterprise) and external ones (over which the enterprise has no direct influence, are usually divided into direct and indirect effects).

The approaches of different scientists to the assessment of the financial stability of the enterprise are compared. The financial stability of the enterprise was assessed using the data of the financial statements of the limited liability agricultural company. According to the content and information support of the calculation, the relative indicators of financial stability should be combined into three groups: indicators of capital structure; indicators of current assets: indicators of fixed capital.

To ensure financial stability and to increase the efficient use of equity, it is proposed to: form a reserve capital of 25 % of the authorized capital with the amount of annual contributions – 5 % of net income; increase the company's profit, which will increase the share of capital expenditures in general; increase the share of equity in the structure of the balance sheet due to external sources of formation of own financial resources as which may be additional share contributions of participants.