ОСОБЛИВОСТІ ІДЕНТИФІКАЦІЇ ЕКОНОМІЧНОЇ СТІЙКОСТІ ПІДПРИЄМСТВА ЯК ОСНОВИ ПОТЕНЦІАЛУ ЙОГО ЕКОНОМІЧНОЇ БЕЗПЕКИ

The paper seeks to review and substantiate specific indicators for company economic sustainability, in particular, process migration by essential indicators, adaptability of sustainability indicators mix and their drivers that affect the estimation of the degree of company economic sustainability. In the framework of functional and systemic approaches, insights on ensuring economic and financial sustainability are provided from both theoretical and practical perspectives to be used further in managerial decision making. To measure economic sustainability as the key assumptions for building the company’s economic security capacity, relevant internal and external processes have been identified which cover manufacturing, financial and labour processes, organizational behavior, competitiveness and performance efficiency that involve identification of the key elements; the selection of long-term investment and financial strategies as well as defining working capital policies and strategies for cash flow allocation; creating respective financial forecasts; building a budget strategy integrating the company's strategic goals with its functional areas (information statistics and accounting, manufacturing, marketing, personnel management, but first and foremost, with finance which is an integrative link between other areas), the implementation of a financial control system which incorporates a budget forecast into the framework of balanced scorecard indicators, thus helping to verify whether certain policies and decisions made in different structural units of the company contribute to achieving the targeted financial goals. An overall systemic competitiveness concept has been suggested which relies on consistent integration with the external environment, thus challenging not only the internal economic transformations but also triggers the transformation of economic sustainability. For a great majority of companies that seek to enhance their economic security potential, the primary objectives and priorities are to overcome internal fragmentation and to improve links between suppliers and customers, and above all increase the ability to promptly and effectively respond to demands for boosting the level of economic security potential. Based on the above, the paper offers a well-reasoned conceptual approach to identification of company economic sustainability in the framework of its economic security potential.