Subject. This article discusses the issues of diagnostic assessment of financial risks of destabilization of the financial stability of commercial enterprises. Objectives. The article aims to develop a methodology for assessing financial risks of destabilization of the financial stability of commercial enterprises. Methods. For the study, I used analysis and synthesis, deduction and induction. Results. The article describes an original approach to disclosing the content of financial stability and presents an overview of methods for diagnosing financial risks of destabilization of financial stability, their classification and diagnostic tools. The article also presents the results of testing the proposed method for assessing financial risks of destabilization of financial stability, considering the materials of small and medium-sized businesses for the production of mineral fertilizers and nitrogen compounds. Conclusions. The testing of the developed methodology shows the possibility of its application, taking into account the peculiarities of the stages of the life cycle of enterprises and the structure of sources of financial resources.
Shestakova N.N. [Liquidity and profitability: interdependency and priorities of financial management]. Sotsial'no-ekonomicheskii i gumanitarnyi zhurnal, 2016, no. 4, pp. 11–21. (In Russ.) EDN: XBDTCV
Savitskaya G.V. Analiz effektivnosti i riskov predprinimatel'skoi deyatel'nosti: metodologicheskie aspekty: monografiya [Analysis of the effectiveness and risks of entrepreneurial activity: methodological aspects: a monograph]. Moscow, INFRA-M Publ., 2014, 272 p.
Shinkareva E.S. [Methodical approaches to the economic appraisal of innovative activities]. Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta = Izvestia Orenburg State Agrarian University, 2008, no. 3, pp. 103–105. (In Russ.) EDN: MICHJB
Naimi S., Ivanovskaya A.V. [Methods of managing the financial stability of the company for the purposes of improving business efficiency]. Vektor ekonomiki, 2021, no. 3. (In Russ.) EDN: EGHYHK
Domnina S.V., Guseva E.M. [Management of financial results]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk, 2018, no. 5-2, pp. 128–131. (In Russ.) EDN: XRGMAX
Levizov A.S., Nikolaeva K.E. [The impact of competitiveness on the financial sustainability of the company]. Zhurnal prikladnykh issledovanii, 2020, no. 3, pp. 14–16. (In Russ.) EDN: DOJKDK
Agayan Sh.A., Berberova E.G., Muradova S.G., Pavlenko I.A. [Ensuring financial stability and solvency in Russia within the framework of implementation of strategic directions of Eurasian economic integration development]. Vestnik Rostovskogo gosudarstvennogo ekonomicheskogo universiteta (RINKh) = Vestnik of Rostov State University of Economics, 2021, no. 2, pp. 156–162. (In Russ.) EDN: BOGGUX
Edler J., Blind K., Kroll H., Schubert T. Technology sovereignty as an emerging frame for innovation policy: Defining rationales, ends and means. Fraunhofer ISI Discussion Papers – Innovation Systems and Policy Analysis, no. 70. Fraunhofer-Institut für System- und Innovationsforschung ISI, Karlsruhe, 2021. URL: Link
Elagin V.I., Kudryashova N.V. [Financial aspects of enterprise competitiveness increase]. Vestnik Rossiiskogo universiteta kooperatsii = Vestnik of Russian University of Cooperation, 2015, no. 4, pp. 34–38. (In Russ.) EDN: VKDQSV
Baranova I.V., Vlasenko M.A. [Management of financial stability as a determinant of the stability of the organization]. ETAP: ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, and Practice, 2018, no. 2, pp. 113–122. (In Russ.) EDN: XMRBDF
Kabsh R.D. [Formalization of theoretical approaches to the definition of financial stability]. Naukovedenie, 2017, vol. 9, no. 1. (In Russ.) URL: Link
Shavrina Yu.O. [Financial risks of destabilizing the financial resilience of commercial enterprises in the context of a sanctioned economy]. Finansy i kredit = Finance and Credit, 2024, vol. 30, iss. 8, pp. 1831–1850. (In Russ.) DOI: 10.24891/fc.30.8.1831
Caouette J.B., Altman E.I., Narayanan P., Nimmo R. Managing Credit Risk: The Great Challenge for Global Financial Markets. 2nd ed. Hoboken, New Jersey, John Wiley & Sons, Inc., 2008, 627 p.
Ayupov A.A., Isaeva E.V. [On coefficient values of financial stability of enterprise under sanctions]. Vestnik Surgutskogo gosudarstvennogo universiteta, 2019, no. 1, pp. 9–27. (In Russ.) EDN: PLWHQV
Grebennikova V.A., Baranova P.V. [Methods of identification, assessment and ranking of financial risks in the oil industry]. Gosudarstvennyi sovetnik, 2019, no. 2, pp. 28–36. (In Russ.) EDN: XUPXHM
Kolesnichenko E.A., Radyukova Ya.Yu., Sokolinskaya Yu.M. [Tools for identification of financial risks of the enterprise and direction of their minimization]. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve, 2020, no. 4, pp. 45–54. (In Russ.) EDN: PSYLKU
Satsuk T.P. [Assessment of the financial risks impact on the company performance]. Byulleten' rezul'tatov nauchnykh issledovanii, 2020, no. 3, pp. 89–98. (In Russ.) EDN: SQQSZW
Serebryakova N.A., Volkova T.A., Volkova S.A., Endovitskaya A.V. [Assessment and forecasting of the risk of reducing the financial soundness of an enterprise]. Vestnik Voronezhskogo gosudarstvennogo universiteta inzhenernykh tekhnologii = Proceedings of Voronezh State University of Engineering Technologies, 2018, vol. 80, no. 1, pp. 432–439. (In Russ.) DOI: 10.20914/2310-1202-2018-1-432-439
Vavulina A.S., Smirnov A.A. [Analysis and diagnostics of financial stability and financial risks of building companies in the Russian Federation]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal, 2018, no. 1-2, pp. 115–119. (In Russ.) EDN: YOBZVP
Graham L. Internal Control Audit and Compliance: Documentation and Testing under the New COSO Framework. Hoboken, New Jersey, Wiley, 2018, 392 p.
