Kretova N.V., Netesova S.I. Finansovaya ustoychivost' kompanii v kontekste otsenki yeye finansovo-khozyaystvennoy deyatel'nosti [Financial stability of the company in the context of assessing its financial and economic activities] Molodaya nauka Sibiri: elektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2021, no. 1. [Accessed 26/05/21].
The financial stability of a company, as an indicator of financial and economic activity, serves as an indicator of financial independence and solvency. The article examines the theoretical and practical aspects of the financial stability of the company on the example of JSC "Airline" IrAero ". Theoretical approaches are due to the interpretation of financial stability as an economic category that characterizes financial independence, determined, on the one hand, by the type of financial stability, on the other, from the standpoint of relative indicators that assess the financial resources of the enterprise and provide the opportunity for the enterprise to develop and carry out activities mainly at its own expense. funds with sufficient solvency and creditworthiness.
Conceptual theoretical characteristics became the basis for assessing the practical situation in the airline. The authors of the article came to the conclusion that, despite the complexity of the current situation, the type of financial stability of the company is assessed as normal, which indicates the solvency of the enterprise, the expedient use of borrowed funds, as well as the profitability of current activities. The coefficient analysis allowed the authors to identify problem areas that can, accordingly, become segments of its growth.
The assessment of financial stability is accompanied by the interpretation of the results obtained and conclusions about the prospects of the airline in the context of its financial and economic activities.
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