Essence, indicators and methodological aspects of assessing the financial state of the enterprise

The article is devoted to the study of the theoretical essence and methodological aspects of assessing the financial condition of an enterprise. Within the framework of the study, the scientific views, approaches and methods of domestic scientists-economists who have devoted their works to this problem are systematized. The article clarifies the concept of financial condition and reveals its structural decomposition. The main components of the financial condition, according to the authors, are financial independence, solvency, business activity and profitability of economic activity. In the context of these categories, the basic theoretical aspects of the financial condition are disclosed and its key indicators are determined.