UDC 336.64


Kovalenko Oksana Grigorievna
Togliatti State University
candidate of economic sciences, associate professor of «Finance and credit»

The purpose of writing this article is to examine the economic nature of the company's solvency. The relevance of this article lies in the fact that the assessment of solvency of the enterprise is one of the important factors that characterizes the overall financial position of the company. The article based on the research in the field of interpretation of this category, the authors identified the main characteristics of solvency, such as the presence of a sufficient amount of funds on the current account and the absence of overdue accounts payable of the enterprise. In the article the category of "ability to pay" is considered inseparable from the concept of liquidity of the enterprise. As the economic indicators data categories oriented to ensure efficient and orderly receipt and expenditure of funds of the organization, the implementation of settlement discipline, as well as ensure the most efficient ratio of own and borrowed funds and their more effective use.

Keywords: assessment, balance, financial management, financial position, financial sustainability, liquidity, solvency

Category: 08.00.00 Economics

Article reference:
The economic substance of the evaluation of the solvency of the company // Modern scientific researches and innovations. 2017. № 1 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/01/74887

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