In Economic operators Finance theory they have described many models and approaches to assessing the criteria of a firm’s ability to be liable for its debts to the contractors. Despite the fact that the issue of submitting to payment discipline is extremely important nowadays, in practice these approaches and models are used in checking the potential paying capacity either of the contractor or of one’s own firm. The main issue consists in the fact that many rather dogmatic criteria used in the process actually do not lead to accurate results, thus resulting in quite the opposite conclusions due to their abstractedness, as well as to ‘uncertainty’ of the input data. The aim of the paper is to show the ways of calculating one of the key and the most currently used criterion of paying capacity – the absolute liquidity ratio. The paper considers advantages and disadvantages of the already existing approaches, analyzes the results of a negligent approach to payment capacity analysis by the example of calculating the criterion in question. The theoretical background is offered for practical approbation of the viability of the method offered in the paper. The practical part offers a set of successive calculations, shows the algorithm of the calculations according to the method in question.

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The research involves analysis of the macroeconomic indicators of the activities of regional solid municipal waste operator in the Lipetsk region, identifying the most attractive areas for operating as a regional solid municipal waste operator developing proposals to improve the financial condition of one of the regional operators on the example of LLC RMK. The authors compare and analyze the economic parameters of the activities of regional solid municipal waste operators in the Lipetsk region. The main reasons for the decrease in the profitability of regional solid municipal waste operators are identified, the main tasks of reforming the waste management sector in the Russian Federation are formulated, measures are proposed to increase the financial stability and economic attractiveness of the regional operator.

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