The unstable economic situation in Ukraine is characterised by the unpredictability of the ongoing economic processes, the frequent change of economic ups and downs, the negative dynamics of functioning which as a result poses a threat to the financial security of the state and business entities. The transition to market relations determines the increasing role of finance. Market instruments are mainly elements of the financial mechanism are part of the financial system and stand out in an independent segment of the economy. On the basis of their dominant position, the modern economy can be characterised as an economy that is managed through financial mechanisms using leverage, and financial incentives for financial purposes. Therefore, the issue of ensuring the appropriate level of financial security of the enterprise requires special attention, the study of all its components (Luppol and Ermolenko 2016).
