ОЦІНКА ФІНАНСОВОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА В СТРАТЕГІЧНОМУ УПРАВЛІННІ

Abstract

The article is devoted to an actual problem in modern management - improvement of methods of assessing financial potential in the strategic management of enterprises. Based on the generalization of the approaches to the application of financial potential assessment in the strategic management of enterprises highlighted in literary scientific sources, the directions and goals of its implementation are determined: at individual stages of financial strategy formation, research is carried out on the level of financial potential achieved in the past and current periods; when justifying the choice of strategies, enterprises evaluate the available financial potential and its sufficiency for the implementation of the strategy; when substantiating an anti-crisis financial strategy, with the aim of establishing the possibility and ability of the enterprise to restore solvency, increase liquidity, strengthen financial stability and exit the crisis. It was determined that scientists have currently developed certain scientific and methodological approaches to the assessment of the financial potential of the enterprise, of which the resource and performance approaches are the most used in practice. These approaches involve the calculation of more than a hundred different coefficients, which are proposed to be divided into four groups: indicators that characterize the financial stability, liquidity and solvency of the enterprise; that characterize the profitability of the activity and the use of various types of resources; that characterize the efficiency of the use of assets; that characterize the property status of the enterprise. The article highlights the shortcomings of the resource-based and effective methods of assessing financial potential, namely: the analysis of individual aspects of the formation and effectiveness of the use of financial potential, the focus on the assessment of the achieved state of financial potential, the lack of analysis of prospects and opportunities for the use of financial potential in future periods. It was determined that a comprehensive approach to the assessment of the financial potential of the enterprise, which can be used to analyze the financial potential in the past, current and future periods, is the integral method. Despite the identified advantages, the method needs improvement, for this purpose it is proposed to evaluate the financial potential in three stages: the first - preparatory, which is aimed at determining the list, the significance of the indicators, according to which the assessment will be carried out, the calculation of the constituent elements of the integral indicator formula; the second – assessment of individual indicators and calculation of the integral indicator; the third - interpretation and analysis of the obtained results. The proposed approach to the integral assessment of the enterprise's financial potential has the following advantages: simplicity, versatility, low cost, and the ability to conduct an assessment based on indicators or indicators that are the most significant, informative, and most relevant to the goals of the analysis