Исследование подходов и методов управления финансовой устойчивостью экономического субъекта

The article substantiates the possible approaches and methods of managing the financial stability of an economic entity. One of the main aspects of the company is its financial stability. It shows the ability of the organization to freely and effectively manage its financial resources, to ensure the continuous process of production and sale of goods and services. Financial stability - the main element of the overall stability of the enterprise, as it is a characteristic indicator of the constant excess of income over expenses. The main features on which it is possible to classify financial stability are presented: on time, on character of management, on the functional contents and on the nature of emergence. In the article, the authors identify and analyze the main approaches to assessing financial stability and develop tools for practical application within the economic entity. It is proved that the management of financial stability of the organization should be carried out comprehensively, using both economic coefficients and modern management mechanisms: optimization of accounts receivable management by assigning a rating to customers; optimization of stocks by rationing; optimization of accounts payable, etc.. The author presents the algorithm of accounts receivable management, which shows the way to increase cash flow and financial stability by reducing the cash gap by reducing accounts receivable or increasing accounts payable.