Аннотация
The article discusses the mechanism for financial assessment of the business activity of an enterprise, which includes a systematic approach to the analysis of financial indicators and parameters of economic activity. The study proposed methods and tools to identify strengths and weaknesses in the financial condition of an enterprise, as well as assess its profitability, liquidity and investment attractiveness.This study examines the mechanism for financial assessment of the business activity of enterprises, emphasizing the importance of systematic analysis of financial indicators to evaluate profitability, liquidity, and investment attractiveness. It highlights the critical role of business activity management in ensuring financial stability, particularly through effective cash flow management, asset turnover, and strategic pricing policies. Despite the growing importance of these mechanisms, knowledge gaps persist in understanding how financial indicators can be optimized to prevent insolvency and ensure long-term business continuity.A qualitative methodology was employed, incorporating financial ratio analysis, trend evaluation, and diagnostic techniques to assess the financial stability and business activity of enterprises. The findings reveal that poor liquidity, increasing payables, and overstocking are early warning signs of financial instability, often leading to insolvency if not addressed through effective anti-crisis management. Furthermore, the study identifies significant inefficiencies in current bankruptcy prevention measures, as only 2.4% of enterprises undergoing external management in 2020 regained solvency.The results underscore the necessity for enterprises to adopt robust financial analysis frameworks that integrate business activity assessments with continuity planning and risk management systems. Policymakers and enterprise managers must prioritize early diagnostics of financial instability and implement strategies to improve liquidity, reduce costs, and enhance operational efficiency. Future research should explore the integration of advanced financial technologies, such as artificial intelligence, in predictive analysis and anti-crisis management, offering innovative solutions to strengthen the financial resilience of enterprises.