The object of the research: the process of the evaluation of the financial condition of the enterprise in the conditions of a changeable and uncertain environment; The purpose of the work: working out and grounding theoretical positions and methodical maintenance of the evaluation of the financial condition of the machine engineering enterprise in the conditions of a changeable environment to make it more informative, reliable and thoroughly considering the features of functioning of the enterprises of the given branch; Research methodology and instruments: methods of the analysis, synthesis, the system approach, deduction, induction, the financial, economic, factorial analysis, expert estimations, the analysis of hierarchies, theories of probability, the mathematical statistics, modelling; Theoretical and practical results: the theoretical approach to the definition of the level of liquidity of enterprise actives, based on the association of the factors: both traditionally presented – realisation term, and additionally offered – changes of the initial cost; The methodical approach to the evaluation of the financial condition of the machine engineering enterprise which, unlike the existing approaches, is based on the definition of a priority direction of the financial analysis on the basis of attributive criteria (reliability, relevance, timeliness, clearness, availability, comparability, economic efficiency) and the account of specific features of functioning of the investigated object under the changeable conditions of managing; integrated model of the evaluation of the financial condition of the enterprise, based, unlike the existing ones, on the definition of a range of limiting values of relative financial indicators which display specificity and features of functioning of the machine engineering enterprise; Theoretical ground of the economic maintenance of concept of the "financial condition" in which, unlike the existing approaches, operative, tactical and strategic possibilities of the further functioning of the enterprise in the financial and economic aspect have been considered; classification of methods of the complex evaluation of the financial condition which feature is the allocation of the features which are determinant when choosing the methodical device of the research: as traditionally used which take into account the place of working out and usage conditions, a scope, structure and quantity of estimated factors, a construction method, as well as the additionally offered classification feature which characterizes the reliability of the identification of the investigated object; Subject and degree of introduction: the developments of the given research are implemented in practical work of SSPE "Kommunar Corporation", MCE "Forpost" in the form of the limited liability company; The sphere of application: Evaluation of the financial condition of the machine-engineering enterprises.
