System of financial sustainability indicators as a tool to assess company financial strategies

The need to ensure the sustainable development of enterprises based on the development and implementation of financial strategies requires the use of special tools for research and assessment of the financial stability of an enterprise in the long term. One example of such tools is a system of indicators of the state of financial and economic processes of the functioning and development of an enterprise. The use of these methodological tools should allow monitoring the process of implementing the selected strategic financial objectives of the enterprise, assessing initial and corrective strategic measures. The purpose of the study is the theoretical substantiation and development of a special system of indicators of the financial stability of enterprises as a methodological tool for assessing the financial strategy of enterprises. Achieving the goal of the study required the use of several general scientific and special methods: dialectical and abstract-logical, system analysis, financial ratios, balance sheet, rating assessment. The main result of the study was the proposed system of indicators of financial stability and the methodology for its application as a tool for developing and evaluating the financial strategy of an enterprise. The theoretical and practical significance of the obtained result of the study lies in the fact that the use of the proposed system of indicators of the financial stability of an enterprise creates opportunities to increase the efficiency of the development and implementation of the financial strategy of an enterprise by improving the quality of decisions related to strengthening the financial adaptability and flexibility of an enterprise, its financial stability.