Scientific paper ID 2297 : 2022/3

The question of the transport company’s financial stability is relevant at all phases and stages of its development. The financial stability is a key prerequisite for the successful development of the transport company under the conditions of market competition. This question is quite relevant in the context of various crises that exist today. The crisis due to the Covid-19 pandemic had adverse impact on the development of the transport sector of the national economy. The increase of the prices of fuels, energy sources and other goods and services, the inflation increase and the development of the military conflict in the vicinity of the territory of Bulgaria are all factors that have adverse effect on the transport industry, the financial position and financial stability of the enterprises operating in this sector.

The objective of this publication is to substantiate and present methods for analysis of the transport company’s financial stability. In order to achieve this objective, the following tasks have to be solved: 1) to describe the nature of the enterprise’s financial stability, 2) to substantiate and systemize the absolute and relative indicators for the financial stability analysis, 3) to systemize the absolute and relative ments (criteria) that determine the relevant financial stability degrees, 4) to carry out benchmark analysis of the financial stability of enterprises in the transport industry.

The object of this article refers to the financial stability of two enterprises in the transport industry, and its subject covers the methodological issues of the analysis of these enterprises’ financial stability.