摘要： There is a problem for providing financial security, investment attractiveness and competitiveness of energy sector enterprises in complex and dynamic conditions of Ukrainian electricity market, gain of crisis situations, magnification of competition and complexity of internal business processes. Modern tendencies of gain the crisis situations in electric energy market are determined the importance and necessity for using the instruments of financial anti-crisis management in enterprises. One of them is estimation financial condition of enterprises. Its application will allow to develop the system of anti-crisis measures for enterprises financial management and to provide their financial security, investment attractiveness and competitiveness in modern economic conditions. The purpose of this publication is to develop the methodical approach to estimate the financial situation level and the depth crisis of energy sector enterprises in Ukraine. To achieve the purpose the following tasks were posed and solved: find the indicators of enterprise financial situation; determine normative values for financial situation indicators of energy sector enterprises in Ukraine; estimate financial situation complex integral indicator of energy sector enterprises in Ukraine; find out level and crisis type of energy sector enterprises in Ukraine. In this publication the methodical approach to determine the financial situation level and the crisis depth of energy sector enterprises in Ukraine has been proposed. Its distinctive feature from existing ones is: setting normative values for 22 financial situation indicators and crisis levels for energy sector enterprises in Ukraine. It is established that activity problems of energy sector enterprises in Ukraine are: fixed assets depreciation, low liquidity, shortage of net working capital, unprofitability. It was revealed that during 2012-2017 only 12.20% of energy sector enterprises in Ukraine were in favourable financial situation; 19.51% were in destabilization; 19.51% were in pre-crisis; 14.63% were in crisis and 34.15%were in catastrophic. The enterprises become very sensitive to negative factors effects of internal and external environment in crisis situations. It influences the choice of ineffective anti-crisis measures and deepening crisis situation. Therefore, there is advisability to estimate financial condition and to search improvement areas of financial component of enterprises anti-crisis management. This will increase effectiveness of anti-crisis measures management of energy sector enterprises in Ukraine.
关键词：energy industry; crisis; financial situation; depreciation of fixed assets; low liquidity; shortage of net working capital; unprofitability
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