Diagnostic assessment of financial risks of destabilization of the commercial enterprises’ financial stability

Subject. This article discusses the issues of diagnostic assessment of financial risks of destabilization of the financial stability of commercial enterprises. Objectives. The article aims to develop a methodology for assessing financial risks of destabilization of the financial stability of commercial enterprises. Methods. For the study, I used analysis and synthesis, deduction and induction. Results. The article describes an original approach to disclosing the content of financial stability and presents an overview of methods for diagnosing financial risks of destabilization of financial stability, their classification and diagnostic tools. The article also presents the results of testing the proposed method for assessing financial risks of destabilization of financial stability, considering the materials of small and medium-sized businesses for the production of mineral fertilizers and nitrogen compounds. Conclusions. The testing of the developed methodology shows the possibility of its application, taking into account the peculiarities of the stages of the life cycle of enterprises and the structure of sources of financial resources.