The article analyzes the state of current assets of engineering enterprises in a crisis compared with other sectors of industrial enterprises, revealed the essence of the concept of methodology of current assets to ensure financial stability and solvency of engineering enterprises in a crisis.

In article it is considered to an estimation of economic potential as making re-structuring of the enterprise, definition of a role of the analysis of liquidity and solvency at carrying out restructuring processes. Author's definition of these concepts is made and their interrelation is opened.