ОЦІНЮВАННЯ ФІНАНСОВОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА

Abstract

An important element of macroeconomic changes in Ukraine is the problem of achieving economic stabilization and the transition to the development of all sectors of the economy. Ensuring economic growth in the conditions of market transformation requires increasing the efficiency of the use of market tools, a coordinated solution to the tasks of creating appropriate technological, institutional and organizational structures, the main purpose of which is to combine all the necessary elements into one general reproductive contour of the new technological system in order to create favorable conditions for modernization and improvement of the efficiency of the business entity. The lack of a regular cycle of the production process, deterioration of product quality, difficulties in its implementation lead to a decrease in the inflow of funds to the company's accounts, which leads to a deterioration of its solvency. There is also a feedback loop, as a lack of resources can lead to disruptions in the supply of raw materials and, as a result, in the production process. The purpose of assessing the financial condition of the enterprise is to restore the appropriate level of financial stability of the enterprise, to determine its ability to continue economic activity, further development, ensure profitability and increase production capacity, make the right decisions. In general, the financial condition of SE "KHMZ "FED"" can be characterized as steady and stable. The vast majority of indicators of the company's financial success are within the normative values. The company is a reliable borrower, profitability indicators have positive values, but not high enough values to be recognized as efficient. Summarizing the above, it can be concluded that SE "KHMZ "FED"" has a fairly high level of business activity. The company is a reliable creditor and debtor that repays its obligations on time, actively uses its own capital, stocks and fixed assets. When evaluating the economic potential of the company, it is necessary to remember that it is a complex concept and is characterized by a system of indicators that reflect the real situation and the use of the existing potential, the financial capabilities of the company as a business partner, a subject of capital investments, and a taxpayer.