FINANCIAL SUSTAINABILITY AS A GUARANTEE OF THE ECONOMIC SECURITY OF AN ENTERPRISE IN THE CONDITIONS OF POST-WAR ECONOMIC RECOVERY

Abstract

The article analyzes the essence of the financial stability of an enterprise as a guarantee of economic security in the conditions of post-war economic recovery. It is established that the post-war economic recovery of Ukraine will be accompanied by complex transformation processes. In conditions of increased uncertainty, increasing resource costs, destruction of infrastructure and changes in the external economic environment, the issue of ensuring the economic security of an enterprise becomes particularly relevant. The key factor of such security is financial stability as the ability of an enterprise to function effectively, maintain solvency and adapt to changes. It is worth noting that during the historical development of mankind, the concept of financial stability has undergone changes, adapting to various socio-economic conditions. It is proved that financial stability is the ability of an enterprise to maintain an optimal capital structure, ensure a sufficient level of liquidity, and fulfill financial obligations on time. A definition of the essence of the financial stability of an enterprise is proposed, as the financial stability of an enterprise is its ability to function stably, develop and fulfill its financial obligations in the short and long term, even under conditions of external and internal changes. The key features of a financially stable enterprise are studied. Financial stability is formed by combining effective management of assets, liabilities, income and expenses. Its achievement requires strategic planning, regular financial analysis and adaptation to changes in the external environment. An enterprise is considered solvent if it is able to timely fulfill its financial obligations, has coordinated cash flows and conducts stable rental activities. For the timely identification of threats, the article proposes a risk matrix for business entities. The conditions of the need for post-war economic recovery put forward new requirements for ensuring business stability. In this context, financial stability is a basic component of the economic security of an enterprise, ensuring its ability to adapt to changes, maintain solvency and attract resources for development. A stable financial position is a guarantee of investment attractiveness, reputational trust, and overall economic stability, which is critically important for the effective functioning of enterprises during the post-war reconstruction of the country's economy.