Development of methodical approaches to the assessment of financial sustainability as a complex economic category

In this article, on the basis of analysis and critical reflection of the existing points of view on the definition of financial sustainability of commercial organizations, were allocated two main approaches to its assessment. A study of financial sustainability as a final result the whole production and economic activity, the formation of which is influenced by various factors is becoming a trend of the last period. It was concluded that the approach to substantiation and assessment of financial sustainability as a complex economic category is a prerequisite for the development of effective methods of managing it in perspective period.