The aim of the study is to investigate and justify the necessity, assessment methods and management principles for the financial viability in enterprises. The financial performance is always assessed when the enterprise activities are analyzed. However, such an assessment focuses on some solvency indices and loan financing and considers only short-term periods. The authors offer including financial viability as part of the assessment of economic viability. Financial viability is determined as the balance in the financial flows of the enterprise that allows achieving and maintaining its sustainable development. The authors distinguish between the concepts of financial viability and financial solvency. Financial viability indicators include liquidity, solvency, profitability (nominal and real indices), and enterprise market value (amount and dynamics). Financial viability is especially important from the strategic point of view. Thus, the authors suggest that it is expedient to develop and implement the financial viability strategy for the enterprise. When an enterprise is implementing the ESG goals, it is offered to develop a new structure of economic viability: environmental, social and governance viability. The financial performance that is now absent in the sustainable development indicators is to be included. And it is important to refer to financial components of the environmental, social and governance viability. The authors differ between the sustainability indicators (resulting from sustainable development) and sustainable development indicators (of the process). This entails elaborating and specifying all indicators. It is important that they are based on the SMART criteria (specific, measurable, attainable, relevant and time-bound). Financial viability management should be based on specific principles. The authors offer the following: duty to develop and implement the financial viability strategy, assessment of the financial viability as per the new functional components of economic viability (environmental, social, governance), the criteria of the financial viability assessment must include SMART criteria; the enterprise market value must serve as the integrated financial viability assessment criterion.