Year: 2025
Type: article
Abstract: The article describes financial diagnostics as a non-stop systematic process of assessing the financial state of an enterprise. The scientific approaches to the definition of this category are analyzed. The functions, principles and tasks of financial diagnostics are outlined. The main attention is paid to the adaptation of financial diagnostics to the conditions of martial law through the prism of changes in the financial state of the business entity The analysis of literary sources, in which the authors propose different methods of adaptation of financial diagnostics to the conditions of war, is carried out and the main methodological principles that should be used in modern conditions are determined.
Source: Экономика: реалии времени
Authors: Victoriia Kirsanova, Valeriia Samsonova
Institution: Odesа Polytechnic National University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409399409