ASSESSMENT OF THE FINANCIAL POTENTIAL OF THE ENTERPRISE
Abstract
The article examines the assessment of the financial potential of the enterprise. The purpose of the article is to generalize common in the domestic scientific literature approaches to the definition and evaluation of financial potential and their application to assess the financial potential of the enterprise. The available approaches in the scientific literature to the interpretation and assessment of the financial potential of the enterprise are highlighted. The analysis of the financial potential of the utility company according to resource, conceptual and complex approaches is carried out. These approaches are highlighted as key to the analysis of financial potential. The resource approach makes it possible to assess the prospects for the development of the enterprise in view of the availability of financial resources, the modality of their additional involvement and efficiency. The importance of the conceptual approach lies in the need for systematic analysis of the financial condition of the enterprise, its level of liquidity, solvency, financial stability, performance indicators. An integrated approach to the assessment of financial potential is based on the definition of individual indicators of financial and economic activity, which, depending on the threshold values as a whole determine the general indicator – the level of financial potential (high, medium or low). The choice of these approaches as key for enterprise developmentis due to the significant role of such processes as the formation and effective use of funding sources, analysis of financial condition and performance of the enterprise and a comprehensive approach to analysis of key financial indicators. The importance of analyzing the financial potential of utilities in view of their role in ensuring the viability of the economy and industry is emphasized. The role and essence of each of the considered approaches to the analysis of financial potential with the substantiation of its value for enterprise development are described.
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