Keyword: «financial sustainability»

The article summarizes the features of Russian companies own financial resources. The indicators characterizing their financial stability and paying capacity are described.

In conditions of economic instability, public finances play a key role in ensuring the financial sustainability of the state. This article examines the main challenges faced by government finances during crises, including declining tax revenues, increasing social expenditures, and the necessity to maintain investment activity. Strategies aimed at optimizing budget expenditures, improving tax administration, and implementing effective mechanisms for government support are discussed. Particular attention is given to the role of government debt instruments and fiscal policy in mitigating the effects of economic shocks. In conclusion, the importance of flexibility and adaptability of financial institutions for ensuring sustainable development and social stability in conditions of uncertainty is emphasized.

The purpose of this study is to disclose the essence of the category «economic sustainability of the enterprise» and identify the factors that determine it. The article presents various approaches to defining this concept and concludes on the multidimensionality of this category. The features of ensuring economic sustainability in the agricultural sector are revealed, the factors influencing the sustainable development of enterprises in this business area are analyzed. As an example, calculations are given and an analysis of the economic sustainability of one of the agricultural enterprises operating in the «harsh» natural and climatic conditions of the east of the Rostov region is performed. Based on the results of the analysis, conclusions are made about the level of sustainability of the enterprise in the context of its constituent elements, «problem areas» are identified and the main strategic directions are determined that will contribute to achieving growth and increasing the level of economic sustainability of this economic entity.