{"id":20731,"date":"2025-10-01T18:31:35","date_gmt":"2025-10-01T15:31:35","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20731"},"modified":"2025-10-01T18:32:50","modified_gmt":"2025-10-01T15:32:50","slug":"diagnostics-of-the-financial-condition","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/diagnostics-of-the-financial-condition\/","title":{"rendered":"Poznakhovsky V. Diagnostics of the Financial Condition of Enterprises Under Modern Economic Conditions"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> G32; L25; M21; D22<\/span><\/i><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V52(2025)-21<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Poznakhovsky V. A., <\/b>Ph.D. in Economics, Associate Professor, Lecturer of Economic Disciplines, Separated structural subdivision \u00abRivne Professional College of the National University of Life and Environmental Sciences of Ukraine\u00bb, Rivne, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0001-7923-7534<\/span><\/a>
\ne-mail: <\/strong>v.a.poznakhovskyi@gmail.com<\/span><\/a><\/p>\n

 <\/p>\n

Diagnostics of the Financial Condition of Enterprises Under Modern Economic Conditions<\/b><\/h2>\n

Abstract. Introduction<\/i><\/b>.\u00a0<\/span><\/i>The instability of the Ukrainian business environment \u2014 caused by wartime disruptions, prolonged crisis, and structural economic imbalances \u2014 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.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. This paper proposes a methodological framework for assessing an enterprise\u2019s 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.<\/span><\/i><\/p>\n

Methods<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Results<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Keywords<\/b>: financial condition; diagnostics; enterprise; solvency; liquidity; financial ratios; structural analysis; crisis economy.<\/span><\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Blank, I. O. (2004). Financial Stability Management of the Enterprise. Kyiv: Nika-Center. [in Ukrainian]<\/span><\/li>\n
  2. Mochernyi, S. V. (2006). Fundamentals of Entrepreneurial Activity. Lviv: Spolom. [in Ukrainian]<\/span><\/li>\n
  3. Lysenko, S. G., & Savchenko, T. V. (2015). Financial Stability of the Enterprise: Assessment Methodology and Directions for Ensuring It. Kharkiv: Inzhek. [in Ukrainian]<\/span><\/li>\n
  4. Gadanecz, B., & Jayaram, K. (2014). Indicators for Financial System Stress and Their Use in Macroprudential Policy. <\/span>BIS Working Papers<\/span><\/i>, (397), 1\u201338. https:\/\/www.bis.org\/publ\/work397.pdf<\/span><\/li>\n
  5. Guti\u00e9rrez Garc\u00eda, J., & P\u00edriz Chavarri, \u00c1. (2020). Bank Diagnostics in Stabilization Programmes: Lessons from Southern Europe. <\/span>Journal of Financial Stability<\/span><\/i>, 45, 77\u201389. https:\/\/doi.org\/10.1016\/j.jfs.2020.100705<\/span><\/li>\n
  6. Borrazzia, G., & Espinoza, R. (2017). Financial Conditions Indices and Macroeconomic Performance. <\/span>IMF Working Paper<\/span><\/i>, WP\/17\/102, 1\u201332. https:\/\/www.imf.org\/en\/Publications\/WP\/Issues\/2017\/05\/05\/Financial-Conditions-Indices-and-Macroeconomic-Performance-44853<\/span><\/li>\n
  7. European Commission. (2023). <\/span>European Economic Forecast \u2013 Spring 2023<\/span><\/i>. Luxembourg: Publications Office of the EU. https:\/\/economy-finance.ec.europa.eu\/publications\/european-economic-forecast-spring-2023_en<\/span><\/li>\n
  8. International Monetary Fund. (2023). <\/span>Global Financial Stability Report: Navigating the High-Inflation Environment<\/span><\/i>. Washington, DC: IMF. https:\/\/www.imf.org\/en\/Publications\/GFSR\/Issues\/2023\/04\/11\/global-financial-stability-report-april-2023<\/span><\/li>\n
  9. World Bank Group. (2021). <\/span>Financial Sector Development and Stability Diagnostic<\/span><\/i>. Washington, DC: The World Bank. https:\/\/documents.worldbank.org\/en\/publication\/documents-reports\/documentdetail\/665141626885091956<\/span><\/li>\n
  10. Lakhtionova, L. A. (2010). Development of a General Grouping System for Relative Indicators of Financial Stability in External Financial Analysis. <\/span>Scientific Works of Cherkasy State Technological University. Series \u201cEconomic Sciences\u201d<\/span><\/i>, 25(1), 274\u2013278. [in Ukrainian]<\/span><\/li>\n
  11. Smetaniuk, O. A. (2006). Diagnostics of the Financial State of an Enterprise in the Anti-Crisis Management System. Abstract of PhD Thesis in Economics. Khmelnytskyi National University. [in Ukrainian]<\/span><\/li>\n
  12. Sokolska, R. V., Zelikman, V. D., & Akimova, T. V. (2016). Financial Analysis. Part 1: Special Methods of Analysis. Dnipro: NMetAU. [in Ukrainian]<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>11 August 2025<\/span><\/p>\n

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    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.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: G32; L25; M21; D22 DOI: https:\/\/doi.org\/10.31521\/modecon.V52(2025)-21 [\/vc_column_text][vc_column_text]Poznakhovsky V. A., Ph.D. in Economics, Associate Professor, Lecturer of Economic Disciplines, Separated structural subdivision \u00abRivne Professional College of the National University of Life and Environmental Sciences of Ukraine\u00bb, Rivne, Ukraine ORCID ID: 0000-0001-7923-7534 e-mail: v.a.poznakhovskyi@gmail.com   Diagnostics of the Financial Condition of Enterprises Under Modern
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