Abstract
Currently, the issues of achieving strengthening and developing the company’s financial positionare closely related to improving the company’s financial position. The stability of the company’s financialposition is the only driving force behind socio-economic progress in the market economy. Competition,however, serves only as an external incentive for the stability of the financial situation.In the conditions ofinstability of the modern economy, the financial situation of any company is the only issue for participantsin market relations that they pay attention to when evaluating the economic activity of their companies orcompetitors. Profitability of the company - reflects the level of profitability of its activities. The analysis ofthe financial position of the company consists in the study of financial coefficients, which are comparativeindicators of the financial results of the company’s activities. Based on the results of this analysis, thecompany’s management makes management decisions aimed at improving its financial situation.Today, inthe world practice of analyzing the financial condition of a company, an indicator of business activity basedon analytical coefficients has become widely used. The definition of this term can be considered from differentpoints of view. In the broadest sense, business activity is used as a set of all measures aimed at promotingthe company in the market of products, labor, and capital, while in the analysis of the company’s financialand economic activities, this term is used as the current production and commercial activity of the company.This article discusses the main issues related to optimizing the management of the stability of the company’sfinancial position.