Importance The current conditions necessitate an analysis and identification of the ways of sustainable development of organizations. It also requires developing new tools and methods of economic and finance decision-making. In this regard, the problems of improving the existing conceptual and methodological basis of the analysis of financial viability of an organization assume enhanced relevance. Objectives The article aims at developing the existing tools and methods to analyze the financial sustainability, and attempts to substantiate the content of the term, as well as the composition, purpose and content of the main elements of the proposed integrated framework for the analysis of financial sustainability of an organization. Methods The paper uses the method of historical and logical generalization while defining the financial sustainability of an organization. Previous findings obtained by using the hierarchy analysis and econometrics methods serve as a basis to justify the need to develop the basic elements of new methods of analysis. Results The article substantiates the necessity of using the definition of company's financial sustainability in the system of economic analysis along with the term of bankruptcy. The disclosure of the complex nature and structure of the introduced term enables to explain the rationality and directions of existing tools and methods of analysis, as well as the composition, purpose and relation of the new methodological elements of the method of substantiation and selection of the strategy of enhancing financial sustainability of an organization. Conclusions and Relevance We conclude about the necessity of detailed elaboration and approval on the basis of the updated method of analysis of financial solvency in different industry-specific applications.
Keywords: sustainability, bankruptcy, analysis methods, strategy development, decision making
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