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Liburkina L. M.

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Assessing the Level of Financial Potential of Enterprises
Ischenko N. A.

Ischenko, Nina A. (2021) “Assessing the Level of Financial Potential of Enterprises.” Business Inform 12:238–243.
https://doi.org/10.32983/2222-4459-2021-12-238-243

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 8

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UDC 658.14/.17

Abstract:
The article is aimed at deepening the theoretical and methodological foundations for assessing the level of financial potential of enterprises. The article considers and summarizes approaches to determining the essence of the concept of «financial potential», indicators used in assessing financial potential, and the stages by which the assessment takes place. It is defined that the purpose of assessing the level of financial potential is to determine the type of financial sustainability of the enterprise and its solvency for further construction of a strategy for managing financial potential. The methodology of estimation of the level of financial potential of the enterprise is proposed, which includes three stages: 1. Collection of information characterizing the financial activities of the enterprise. 2. Selection and calculation of the main indicators characterizing the financial sustainability of the enterprise. At this stage, it is necessary to determine the type of financial sustainability of the enterprise. 3. Determination of the level of financial potential of the enterprise on the basis of the type of financial sustainability. An assessment of the level of financial potential of a particular enterprise is carried out and it is found that in 2018 and 2020 it had absolute financial sustainability and a high level of financial potential, and in 2019 – normal financial sustainability and an average level of financial potential. The necessity of forming a financial potential management strategy, which should include the following components: diagnostics and forecasting of the financial potential of the enterprise; strategic and tactical planning; selection of effective financial instruments; financial risks management; tax planning; organizational and legal registration and further control of financial flows, is substantiated.

Keywords: financial potential of enterprise, assessment of financial potential, methodology for assessing the financial potential of enterprise, the level of financial potential of enterprise, strategy of managing the financial potential of enterprise.

Tabl.: 2. Formulae: 8. Bibl.: 9.

Ischenko Nina A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Banking and Insurance, Central Ukrainian National Technical University (8 Universytetskyi Ave., Kropyvnytskyi, 25006, Ukraine)
Email: [email protected]

List of references in article

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Lisnichuk, O. A., and Vynohradova, Ye. V. “Modeli rozrakhunku imovirnosti bankrutstva yak metod otsinky finansovoho potentsialu pidpryiemstva“ [Models of Estimation of Bankruptcy Probability as a Method of Evaluation Financial Potential of the Enterprise]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia «Ekonomika i menedzhment». 2018. http://vestnik-econom.mgu.od.ua/journal/2018/33-2018/17.pdf
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Trusova, N. V. Formuvannia finansovoho potentsialu silskohospodarskykh pidpryiemstv [Formation of Financial Potential of Agricultural Enterprises]. Melitopol, 2015.

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