JEL Classification: G32; L25; M21; D22 | DOI: https://doi.org/10.31521/modecon.V52(2025)-21 |
Poznakhovsky V. A., Ph.D. in Economics, Associate Professor, Lecturer of Economic Disciplines, Separated structural subdivision «Rivne Professional College of the National University of Life and Environmental Sciences of Ukraine», Rivne, Ukraine
ORCID ID: 0000-0001-7923-7534
e-mail: v.a.poznakhovskyi@gmail.com
Diagnostics of the Financial Condition of Enterprises Under Modern Economic Conditions
Abstract. Introduction. The instability of the Ukrainian business environment — caused by wartime disruptions, prolonged crisis, and structural economic imbalances — necessitates a systematic approach to evaluating enterprises’ financial health. Challenges include impaired payment cycles, volatile resource prices, and regulatory shifts that directly affect solvency, liquidity, and operational stability.
Purpose. This paper proposes a methodological framework for assessing an enterprise’s financial viability by integrating key metrics such as solvency, liquidity, financial resilience, and operational efficiency. The objective is to construct a flexible diagnostic tool that accounts for both internal capital structure and external environmental challenges.
Methods. The approach incorporates elements of vertical and horizontal analysis, decomposition of balance sheet components, financial ratio evaluation, and graphical data representation. Comparative and functional analysis techniques are also employed to interpret dynamic trends in financial performance.
Results. The findings reveal critical imbalances in current asset structure and funding sources that reduce operational sustainability. Financial coefficients indicate insufficient liquidity reserves and pressure on long-term solvency. Recommendations are made regarding reallocation of capital, asset optimization, and correction of liquidity gaps.
Conclusions. The proposed diagnostic system offers practical tools for financial managers, analysts, and auditors engaged in stabilizing enterprise finance under uncertainty. Its implementation supports risk assessment, restructuring strategies, and informed economic decision-making in crisis conditions.
Keywords: financial condition; diagnostics; enterprise; solvency; liquidity; financial ratios; structural analysis; crisis economy.
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Received: 11 August 2025
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How to quote this article? |
Poznakhovsky V. (2025). Diagnostics of the Financial Condition of Enterprises Under Modern Economic Conditions. Modern Economics, 52(2025), 152-157. DOI: https://doi.org/10.31521/modecon.V52(2025)-21. |