Abstract

The economic attractiveness of business entities for investors is an essential element in making decisions on the investment of financial resources into their development. An assessment of their financial condition plays an important role here, being an important characteristic of economic activity. The financial condition of economic entities is one of the most important indicators that reflect the productive capacity, distribution and use of own and borrowed financial resources, their adequacy and solvency. The issues of assessment of the financial condition of economic entities receive a lot of attention in the works of both domestic and foreign researchers, who offer a variety of valuation multiples, including various indicators, but the problem of multi-criteria selection has not yet been finally resolved. However, the financial condition of the economic entities as a scientific category is not considered by all academic economists, whose points of view and methods to its definition differ from their belonging to a relevant school of sciences.

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