Financial Sustainability of the Enterprise: Stages of Categorization of the Concept in Domestic Science

This article examines the concept of financial stability of the enterprise and the stages of its categorization in Ukrainian science. We reviewed different approaches to defining this concept in different fields and historical periods, and also discussed the development of approaches over time. Thanks to the analysis of various studies and views of scientists, the article offers a generalized definition of the financial stability of the enterprise, which reflects its level of financial independence and ability to withstand the negative effects of external factors.