Концепция механизма управления финансовым потенциалом предприятия

Abstract

In the article the essence of financial capacity of the enterprise is investigated; the concept of management by financial potential from a position of system approach is developed. When using an integrated approach in assessing competitive advantages of the enterprise, it is necessary to consider technical (technological level of production and products, etc.), legal (stability of democratic transformations, systemacity and validity of acts in various directions of the law, market (capacity of the market, competition force, openness, marketing, etc.), scientific (depth of the analysis of economic laws and regularities, organization laws, width and depth of application of scientific approaches, modern methods), economic (profitability, stability, financial instruments, security with resources, etc.), psychological and other aspects of ensuring competitiveness, and also their interference. As a rule, qualitative methods of competitiveness assessment have a low level of mathematical formalization, labor input of realization and intermittence of assessment. They do not allow using competitiveness assessment in the analysis and definition of the direction of strengthening of competitive positions of the enterprise. Lack of effective methods of assessment which allow to describe quantitatively the competitive position of the enterprise complicates the process of use of this important characteristic at decision-making in enterprise management. Therefore, techniques of assessment of competitiveness mainly have not descriptive, but economic, quantitative character. The indicator of competitiveness displays the most essential results of activity and future opportunities of all services and enterprise divisions, and also its ability to react to changes of factors of environment. Statement and solution of the topical problem of development of the concept of the mechanism of management is carried out by the financial capacity of the enterprise whose efficiency in many respects depends on how this mechanism will answer the purpose realized in the course of an economic reform and problems of increase of investment activity of managing subjects and effectiveness of state regulation in this sphere. From the position of the conducted research it is advisable to use a system of the indicators for assessment of competitiveness rather than a single method. The system allows to determine whether the enterprise as a whole is competitive, which helps estimate qualitatively the effectiveness of management of the financial potential of the subject of managing. In order to determine whether the enterprise functioning is stable, we consider expedient to study the main indicators of its activity (first of all, profitability, liquidity, independence) and tendencies of their change. If the dynamics of the indicators is rather stable and there is no tendency to decrease in the main indicators (including competitiveness), the goal of management is reached by the financial capacity of the enterprise.