Abstract
The article highlights the theoretical aspects of management of the financial potential of enterprise. The relevance of the study of scientific approaches to the management of the financial potential of enterprise is determined, in particular, the essence of management of financial potential, structure, goals, objectives, patterns and methods of management of the financial potential of enterprise are considered. It is emphasized that the financial potential of an enterprise is an important criterion for its ability to adapt to changes in the external and internal environment and affects the ability of an enterprise to generate sufficient funds to cover current costs, make investments, be attractive to investors, competitive in the market and financially stable. It is noted that the financial potential of enterprise is a complex system, which is characterized by consistency, dynamism, openness, ability to develop, purposefulness, hierarchy, interaction with the external environment. It is proposed to understand the management of the financial potential of enterprise as a purposeful managerial influence on financial resources in order to ensure financial stability, independence, liquidity, competitiveness and strategic directions of business development in the changing external and internal environment of functioning. Management of the financial potential of the enterprise involves the development and implementation of a purposeful system of measures aimed at the formation and effective use of financial resources. Prospects for further research in this direction are the development of a specific mechanism for managing the financial potential of enterprise to bring it in line with the patterns that affect changes both in the object of management and in the management system itself, which, in turn, allows influencing the ultimate goals of management of the financial potential of enterprise.
Published Version
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