SUSTAINABLE SOLVENCY AS A KEY FINANCIAL OBJECTIVE OF THE COMPANY
Abstract
In particular economic conditions, companies face a tremendous number of challenges, which necessitate not only a prompt response in compliance with the principle of maneuvering, but also a revision of priorities in terms of goal setting. Such goals as maximizing business value fade into the background, more and more often the main attention of management is focused on current operational tasks, on the solution of which the viability of the company depends. Within the framework of this article, attention is drawn to sustainable solvency, which, in contrast to the estimated liquidity on a specific date, implies a certain state of capital during the analyzed period. Emphasis is placed on the statement that ensuring sustainable solvency as a financial goal is a necessary basic condition for the successful achievement of other goals of the company. The results of the study may be of some interest to students in the direction of "Economics", as well as practicing managers when choosing priorities for financial goals and ways to achieve them in conditions of ensuring sustainable solvency of the company.
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