ANALYSIS OF APPROACHES TO ESTABLISHING CRITERIA FOR ASSESSING THE VIABILITY OF THE ENTERPRISE
In the current critical conditions of state management, many domestic enterprises are on the verge of survival. Therefore, the issue of assessing its level is relevant, which allows us to determine in advance the main factors that contribute to the deepening of such a negative process in order to develop and implement appropriate measures. It is grounded that the algorithm of determining the level of enterprise viability includes the assessment of remediation potential and evaluation of remediation capabilities. It is established that the assessment of the level of rehabilitation potential and rehabilitation capacity of the enterprise based on the analysis of the dynamics of a limited number of indicators does not take into account its systemic nature, and therefore has significant limitations. A significant part of the proposed methods is not allocated and does not quantify the impact of threats on the level of remediation capacity of enterprises. Therefore, it is advisable to take into account the degree of risk of transition from a satisfactory financial condition to a state of the financial crisis in terms of relevant factors. In the considered approaches to the assessment of the level of viability of the enterprise, the main attention is paid to the assessment of the level of remediation potential and remediation capacity in retrospective and current dimension, which does not provide complete information about the prospects of enterprise development. It was found that to assess the remediation potential, most researchers suggest taking into account mostly indicators that characterize the financial sphere of the enterprise but they are effective and do not allow to determine what is the root cause of the crisis in the enterprise. It is substantiated that the assessment of threats to the viability of the enterprise should be carried out not only in cases of economic difficulties but also in order to anticipate, avoid, effectively and efficiently use the remediation potential.
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