ABSTRACT
The aim of the work is to develop measures to support the coal industry during non-systemic crises, one of which was the 2020–2021 crisis caused by the COVID-19 pandemic. The object of the study is the Russian coal industry as a set of enterprises engaged in the extraction and enrichment of coal. The subject of the study is the impact of the crisis on the financial result of the industry. The paper identifies and systematizes the factors of the crisis and analyzes its impact on the financial result of the industry and individual groups of enterprises. Groups of enterprises were identified, the financial results of which deteriorated the most. Based on the results of the analysis, a cash flow management scheme was proposed, aimed at minimizing the negative impact of the crisis on operating, financial and investment activities. © D.Yu. Savon, A.E. Safronov, N.O. Vikhrova, G.V. Kruzhkova, M.S. Goncharov, 2022.