SOME BASIC CATEGORIES OF FINANCIAL MANAGEMENT: ESSENCE AND COMPARATIVE ANALYSIS

The success of any domestic company largely depends on how stably it functions and develops both in general and in individual areas of activity, including financial. The scientific community is also called upon to contribute to the practical results of companies, the task of which is the theoretical and methodological support of the process. In the context of the issue of stability, among many others, an important place is occupied by the issues of improving the categorical apparatus. In our case, we are talking about the category "financial stability of the enterprise". Today, we have a fairly significant number of publications on the topic of determining the economic essence of the specified category, but it remains debatable, which determines the purpose of this article. At the first stage, the general interpretation of the category “stability” given in the dictionary literature, as well as the related concepts of stability and equilibrium, were considered. Using general scientific research methods (logical, analogies, comparisons, etc.), the relationship between the three categories was established and the key features of stability were identified, which is important for further analysis of the category “financial stability”. The main ones are: stability (constancy) of the state; long-term effect of such a state; a broader meaning of the concept of stability in the pair “stability-stability”. The term “equilibrium” in dictionaries is associated with the definition of stability. Another nuance of the latter is resistance to external influence. The fundamental features of the general definition of stability were adopted to formulate the essence of this category with a reflection of the financial aspect. A critical analysis of the professional scientific literature on the essence of the category "financial stability" allowed us to additionally identify and substantiate several more important characteristics of the latter: quantitative assessment; integral nature; permissible range of fluctuations; promotion of continuous development; achievement of the synergy effect. Taking into account the identified features, the author's formulation of the essence of the category "financial stability of the enterprise" is provided. The practical significance of the research results lies in the possibility of providing a quantitative aggregate assessment of the level of financial stability of enterprises and its further analysis and forecasting.