КОНЦЕПТУАЛЬНІ ЗАСАДИ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СТАБІЛЬНОСТІ ТА ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВ УКРАЇНИ: ВИКЛИКИ ВОЄННОГО СТАНУ ТА ПРІОРІТЕТИ ВІДНОВЛЕННЯ

Strengthening the management of financial security is the fundamental basis for ensuring the financial stability of mining and metallurgical enterprises under the conditions of military instability and post-war recovery. Financial stability is considered a key characteristic of the enterprise’s financial condition, determining its ability to maintain a balance of revenues and expenditures, solvency, and continuity of financial flows. The study emphasizes that in the current crisis environment, it is necessary to distinguish between "ensuring" and "strengthening" financial stability, where the latter represents a qualitatively higher level of financial security, characterized by long-term resilience and a robust resource potential for sustainable development. The purpose of the article is to define the conceptual foundations for ensuring financial stability and financial security of Ukrainian mining and metallurgical enterprises, identifying the key indicators, factors of influence, and strategic priorities for their maintenance in the face of wartime challenges and global economic transformations. The study identifies the essential features of financial stability within the framework of financial security management, including low risk levels, balanced capital structure, and the achievement of financial equilibrium. A comprehensive classification of financial stability is proposed based on its level of expression (maximum, high, acceptable, and low) and time horizon (short-term and long-term). The research highlights that maintaining financial security during the war period requires a transition from traditional control to realtime digital monitoring of financial flows. It is established that the financial security is significantly threatened by external regulatory pressures, particularly the EU’s Carbon Border Adjustment Mechanism (CBAM), which could destabilize financial flows. To counter this, the study identifies human capital and strategic capital planning as critical factors for ensuring the continuity of production and financial reliability. The study concludes that the financial stability and security of enterprises can be achieved through a synergy of effective state regulation and internal innovative transformations. It is proved that the priority for recovery is the modification of the tax stimulation mechanism for "green" investments, which will support the stability of financial flows and enhance global competitiveness. A set of measures is proposed, including the implementation of "green" certificates and the development of a state strategy for the financial stability of the industry, aimed at achieving long-term financial safety and sustainability in the global economic environment.