Sustainability of the enterprise: dialectics statics and dynamics

Автори: 
Kindratska G.I.

The paper considers one of the relatively new areas of financial analysis – the study of
financial stability and sustainability of growth of the company to assess and modeling positive
dynamics of development. It was established that the steady growth of the company – long-
term growth, which is characterized by the same ratio between the main indicators, and steady
growth rate – the rate of activities expansion while preserving the existing operational and
financial strategies.
The essence of interrelated concepts of “sustainability”, “growth stability”, “sustainability rate
of economic growth”, “business activity” investigated. Substantiated understanding of the optimal
ratio between the general indicators of the company activity. Research of dynamic development of
mining machinery enterprises showed that the proportion of enterprises with optimal growth rates of
capital income fromsales and profit is only 17.1%of total number of enterprises.
The basic methodology for assessing the sustainability of company economic growth
analyzed. Sustained economic growth, as an integral characteristic of the enterprise activities,
is expedient to evaluate by system tempo indicators: volume of sales, net profitability of sales of
products; capitalization of net income; asset turnover; financial dependence. Changing the
quantitative value of factor indicators, the company achieves the optimal rate of growth
volume of sales of products, while keeping the financial balance.
The algorithm of the research of sustainability enterprises growth suggested.