THEORETICAL ASPECTS OF SHAPING THE MECHANISM MANAGEMENT OF FINANCIAL SUSTAINABILITY OF AN ENTERPRISE
The article outlines the relevance of insuring financial sustainability of enterprise as being one of the most important functions of financial management of contemporary business units; scientific approaches in defining the essence of mechanism of managing the financial sustainability of enterprise are considered; the main objective and main tasks within the process of managing the financial sustainability are justified; the conditions of effective formation and functioning of the mechanism of managing the financial sustainability of enterprise, its subjects and objects are researched; principles of realization for the abovementioned mechanism are analyzed; the structure and main components of mechanism’s element are considered, which comprise functions, forms and methods of financial management, various financial instruments and leverages, as well as supply system; the succession of phases in implementing the mechanism of financial sustainability to achieve or maintain desired level of financial sustainability and balance of enterprises are unfolded; main directions of improving the process of managing financial sustainability of enterprise are suggested.