1. Introduction.

The concept of financial stability of enterprises from the point of view of their functioning and working capacity attracts more attention from the theory of the study of the issue and practical application. This becomes especially important for the organizations of the Russian economy due to the deteriorating conditions of foreign trade relations, the introduction of restrictions on the sale and purchase of goods from neighboring foreign countries and, as a consequence, the depreciation of the national currency. The introduction of non-lax financial sanctions has become a lever for stimulating the activities of commodity producers at the level of the regions of the country. The adaptation of production enterprises to the changing conditions of the external environment was facilitated by the often changing conditions in the field of accounting and reporting. This, in particular, attracts the analysis of such indicators as financial stability and solvency indicators.

The broad application of the term «sustainability» was originally obtained in the natural sciences (mathematics, physics, chemistry, biology), as well as to characterize the work of technical systems, where the main thing is to maintain the constancy, invariability of the system after some initial perturbation. Later, this concept was applied to economic systems of different levels (including enterprises), the main feature of which is the functioning in a dynamic environment under the influence of a large number of random factors, which causes the complex nature of their behavior and management of such systems [1].

The main condition for the stability of the system is its ability to self-regulation, adaptability, ie, adaptability to the changed conditions of the external and internal environment. In this regard, an important feature of the concept of «sustainability» in relation to an industrial enterprise as an economic system is that it reflects the ability of an economic entity to maintain its integrity as a system and simultaneously develop (progress), despite the impact of external and internal factors.

2. Materials and methods.

In other words, the term «enterprise sustainability» can be considered as «viability», which means the enterprise’s ability to withstand negative external and internal influences, leading to a loss of stability of its functioning. Of course, an important factor influencing the life activity of an economic entity, under conditions of changing external conditions, is a managed factor that depends on the leaders and governing organizations — these are internal factors. The most understandable internal factor remains the staff of the organization, only from the correct moral and material incentives, as well as increasing its labor qualities, it is possible to achieve a greater financial result based on the performance of the enterprise.

Many authors of modern economic literature consider some as external factors:

— general economic factors, in particular, the decline in the national income, the growth of inflation, the slowing of payments, the instability of the tax system, the instability of the regulatory legislation, the decline in real incomes of the population, rising unemployment;

— market factors, such as a decrease in the capacity of the domestic market, increased monopoly on the market, a significant decrease in demand, an increase in the supply of substitute goods, a decrease in the activity of the stock market, instability of the foreign exchange market;

— Other factors, this group will include political instability, negative demographic trends, natural disasters.

On the basis of the dynamics of external factors, the strengths and weaknesses of the position of the enterprise in the conditions of the developing market are determined, advanced measures for its development are developed and appropriate managerial decisions are made.

Internal factors modern economists subdivide into some directly dependent on the activity of the enterprise and include such groups as:

— Operational factors: marketing, the structure of current costs (share of fixed and variable costs), the level of use of fixed assets, the size of insurance and seasonal stocks, product range, production management;

— investment factors: stock portfolio, investment resources consumption, planned project profit amounts, investment management;

— Financial factors: financial strategy, asset structure (liquidity), the share of borrowed capital, the share of short-term sources of borrowed capital, accounts receivable, the cost of capital, the level of financial risks, financial management.

3. Results and Discussion

Therefore, we consider it important that the most attention should be paid to a group of internal factors, because ensuring the optimal relationship between fixed and variable costs, choosing the type of activity and product structure, efficient management of circulating assets, ensuring a rational capital structure and producing competitive products are factors that are completely Or in most cases depend on the organization and style of its management and they are easier to «play», they are easier to «tune» than external ones.

However, it is important to remember that the bankruptcy of the enterprise «… is the result of simultaneous negative joint action of external and internal factors» [2]. The economic sustainability of an enterprise is a multifaceted concept that is related both to factors of the external environment and to internal factors. Therefore, ensuring economic sustainability requires the enterprise not only to control the actions of suppliers, competitors, management and accounting organizations, but also to continuously analyze the external environment, to study and forecast greater opportunities or potential threats, the impact of new trends and technological changes [3].

At the enterprise it is necessary to form an effective system of management of economic stability on the basis of application of methods of forecasting, planning, regulation, control and analysis of economic stability. To do this, it is necessary to carefully analyze the influence of various factors on economic sustainability over a specific period to justify management strategies, make forecasts, and implement plans.