Annotation: The article is a study of various aspects of theoretical and methodological foundations of sustainable enterprise development. It was found that the term "sustainable development" was first used at the 1992 UN Environment and Development Conference in Rio de Janeiro. It is observed that in most of the works there are differences in the interpretation of the term "Sustainable development". It has been found out that different authors offer their own options, trying to find the most capacious concept that would be practical to use. Sustainability has been found to be characterized by a complex set of interrelated factors. It is pointed out that many of the characteristics of sustainable development in their content are subjective judgments, which depend on the views of the individual, the nature of the problem being solved and the place (country) where the problem is solved. It is found that at the level of a manufacturing enterprise, the property of its stability is interpreted in various ways. But, as a rule, many experts associate firm sustainability directly with financial condition only. However, it is established that the notion of firm sustainability as a production system is justified by a more balanced, integrated approach that takes into account not only the financial but also other aspects of its socio-economic status, which change in the course of the long-term evolution of economic relations. The analysis of theoretical approaches to the assessment of the stability of the enterprise showed the feasibility of their classification in 7 groups. For each group, limitations were established, which consisted of management criteria (objective function), accounting deficiencies, and development prospects. It is established that the essence of the sustainability of the enterprise's activity lies in its ability to adapt to changes in external and internal economic conditions and to resist these changes in such a way that the stable and equilibrium dynamics of the functioning of the enterprise in accordance with its current and perspective goals and objectives set.